Starting 2013, TSMC prepares financial statements in accordance with TIFRS (International Financial Reporting Standards as endorsed in R.O.C.). TSMC no longer provides R.O.C. GAAP and U.S. GAAP-based financial statements.
Regarding the differences between 2012 financial statements under TIFRS and under R.O.C. GAAP, please refer to the report of "Major Differences between TIFRS and R.O.C. GAAP for TSMC" below.