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Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Taiwan Semiconductor Manufacturing Company Ltd.

Date: April 18, 2024

/s/ Wendell Huang

Wendell Huang

Senior Vice President & Chief Financial Officer

This is to announce the differences between International Financial Reporting Standards (“IFRSs”) as endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (“Taiwan-IFRSs”) and IFRSs as issued by the International Accounting Standards Board (“IASB”) for the 2023 consolidated financial statements of Taiwan Semiconductor Manufacturing Company Limited (the “Company” or “TSMC”) (NYSE:TSM).

1. Under Taiwan-IFRSs, TSMC reported: net income attributable to shareholders of the parent of NT$838,498 million, basic and diluted earnings per share of NT$32.34 in 2023, total assets of NT$5,532,371 million, total liabilities of NT$2,049,108 million, non-controlling interests of NT$24,349 million, and equity attributable to shareholders of the parent of NT$3,458,914 million as of December 31, 2023.

2. For the purpose of filing the annual report on Form 20-F with the U.S. Securities and Exchange Commission, TSMC prepared the consolidated financial statements in accordance with IFRSs as issued by the IASB and reported: net income attributable to shareholders of the parent of NT$851,740 million, basic and diluted earnings per share of NT$32.85 in 2023, total assets of NT$5,532,197 million, total liabilities of NT$2,078,330 million, non-controlling interests of NT$24,344 million, and equity attributable to shareholders of the parent of NT$3,429,523 million as of December 31, 2023.

3. The major difference between TSMC’s 2023 consolidated financial statements on the basis of Taiwan-IFRSs and IFRSs as issued by the IASB was the timing of the recognition of R.O.C. tax on unappropriated earnings.