{
 "schema": "annalist.dataset/0.1",
 "company": {
  "id": "tsmc",
  "name": "Taiwan Semiconductor Manufacturing Company Limited",
  "country": "TW",
  "template": "corporate",
  "cik": "0001046179",
  "tickers": [
   "TSM"
  ],
  "entity_name": "TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD",
  "fiscal_year_end": "1231",
  "sic": "3674",
  "sic_description": "Semiconductors & Related Devices",
  "exchanges": [
   "NYSE",
   "OTC"
  ],
  "currency": "TWD",
  "accounting": "IFRS"
 },
 "as_of": {
  "period": "FY2025",
  "period_end": "2025-12-31",
  "release_date": "2026-04-16"
 },
 "conventions": {
  "amounts": "in the presentation currency of the annual report, in units of that currency; per-share items in that currency per share; share counts in shares",
  "signs": "revenue, expenses, taxes and payments are positive amounts; operating, investing and financing cash-flow totals are negative when cash flows out",
  "fiscal_year": "FY<year> is the fiscal year that ends in that calendar year; start and end dates are given for every period",
  "periods": "fiscal years only; each annual report on Form 20-F gives its own year and the year before",
  "accounting": "each company's series rests on one accounting basis, US GAAP or IFRS Accounting Standards, which the company record names",
  "restatements": "each value comes from the latest annual report that gives the period; other different values are listed in restatements",
  "comparison": "a change against the same period a year earlier compares 2 figures of one basis, as the latest report that presents both periods gives them, so that a restatement or a stock split between 2 reports does not count as a change; where these figures differ from the published ones, the row of the later period gives them under comparison, with their sources and the fiscal year of the report (basis), and a comparison of null means that no report presents both",
  "definitions": "each item keeps one definition across the years; a line of another scope stays out of the item",
  "withheld": "a value that contradicts the definition of its item, or that annual reports give with opposite signs, is withheld: it is empty and listed in withheld with its reason and sources",
  "source_ids": "20-F:<accession number>: the annual report on Form 20-F filed with the SEC; see documents",
  "methods": "method is reported, or derived where the figure is calculated from figures of the documents listed"
 },
 "coverage": {
  "first_fiscal_year": 2020,
  "latest_period": "FY2025",
  "rule": "every fiscal year of the annual reports on Form 20-F that the company has filed with the SEC since fiscal 2021, in the presentation currency of the latest report"
 },
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