What does the transaction date footnote mean for the TSM share gifts?

The footnote explains that the reported date is when Tseng submitted the share gifting application to the brokerage. It notes the actual stock transfer of the gifted Taiwan Semiconductor shares may take a few days to complete.

Director gifts 10M shares to spouse for Taiwan Semiconductor (NYSE: TSM)

Q: What insider transactions did Tseng Fang Churng report for TSM?

Tseng Fang Churng reported two bona fide gift transactions in Taiwan Semiconductor common shares. He disposed of 5,000,000 directly held shares and acquired 5,000,000 shares reported as held indirectly by his spouse on July 31, 2026.

Q: How many Taiwan Semiconductor (TSM) shares were gifted in total?

The reported gifts cover 10,000,000 Taiwan Semiconductor common shares. One entry shows a disposition of 5,000,000 directly held shares, and another shows an acquisition of 5,000,000 shares reported as held indirectly by Tseng’s spouse.

Q: What are Tseng Fang Churng’s TSM holdings after these gifts?

After the reported gifts, Tseng’s direct holdings are 24,472,675 Taiwan Semiconductor common shares. Indirect holdings reported as “By Spouse” total 10,132,855 shares, reflecting the position attributed to his spouse following the transactions.

Q: How is the spouse’s ownership in TSM shares reported?

The spouse’s position is reported as indirect ownership with the nature of ownership listed as “ By Spouse .” Following the transactions, this indirect category shows holdings of 10,132,855 Taiwan Semiconductor common shares.

Filing Impact

(Neutral)

Filing Sentiment

(Neutral)

Form Type

Rhea-AI Filing Summary

Director Tseng Fang Churng of Taiwan Semiconductor Manufacturing reported two bona fide gift transactions in Common Shares (2330.TW) dated July 31, 2026. He disposed of 5,000,000 directly held shares and acquired 5,000,000 shares reported as held indirectly “By Spouse.”

After these movements, his direct holdings are 24,472,675 shares and indirect spousal holdings are 10,132,855 shares. The date reflects submission of the share gifting application to a brokerage firm; the actual stock transfer may take a few days to complete.

Insider Trade Summary

10,000,000 shares gifted

Gift 2 txns

Insider Tseng Fang Churng

Role Director

Type	Security	Shares	Price	Value
Gift	Common Shares (2330.TW) ^F1	5,000,000	$0.00	$0.00
Gift	Common Shares (2330.TW) ^F1	5,000,000	$0.00	$0.00

Holdings After Transaction: Common Shares (2330.TW) — 24,472,675 shares (Direct); Common Shares (2330.TW) — 10,132,855 shares (Indirect, By Spouse)

Footnotes (1)

F1. Referring to the date on which the reporting person submitted the share gifting application to the brokerage firm. Actual stock transfer may take a few days to complete.

Key Figures

Direct shares gifted (disposed): 5,000,000 shares Indirect shares received (By Spouse): 5,000,000 shares Total shares in reported gifts: 10,000,000 shares +2 more

5 metrics

Direct shares gifted (disposed) 5,000,000 shares Bona fide gift of directly held Common Shares (2330.TW) on July 31, 2026

Indirect shares received (By Spouse) 5,000,000 shares Bona fide gift into indirect ownership “By Spouse” on July 31, 2026

Total shares in reported gifts 10,000,000 shares Sum of gift transactions in Common Shares (2330.TW)

Direct holdings after transactions 24,472,675 shares Directly held Taiwan Semiconductor common shares following gifts

Indirect spousal holdings after transactions 10,132,855 shares Shares reported as held indirectly “By Spouse” following gifts

Key Terms

bona fide gift, Common Shares (2330.TW), By Spouse

3 terms

bona fide gift financial

"transaction_code_description": "Bona fide gift""

A bona fide gift is a genuine, voluntary transfer of money, property, or benefits from one party to another made without expectation of repayment, services, or hidden conditions. Investors care because such gifts can affect company disclosures, related‑party transaction rules, tax treatment, and perceived conflicts of interest; think of it like someone giving you a present with no strings attached — but on a corporate scale, auditors and regulators need to verify it really is unconditional.

Common Shares (2330.TW) financial

""security_title": "Common Shares (2330.TW)""

By Spouse financial

""nature_of_ownership": "By Spouse""

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Form 4 Insider Transactions: What Each Field Means →

Available on EDGAR 07/31/2026 - 06:35 AM Accepted by SEC EDGAR 07/31/2026 - 06:35 AM

FAQ

What insider transactions did Tseng Fang Churng report for TSM?

Tseng Fang Churng reported two bona fide gift transactions in Taiwan Semiconductor common shares. He disposed of 5,000,000 directly held shares and acquired 5,000,000 shares reported as held indirectly by his spouse on July 31, 2026.

How many Taiwan Semiconductor (TSM) shares were gifted in total?

The reported gifts cover 10,000,000 Taiwan Semiconductor common shares. One entry shows a disposition of 5,000,000 directly held shares, and another shows an acquisition of 5,000,000 shares reported as held indirectly by Tseng’s spouse.

What are Tseng Fang Churng’s TSM holdings after these gifts?

After the reported gifts, Tseng’s direct holdings are 24,472,675 Taiwan Semiconductor common shares. Indirect holdings reported as “By Spouse” total 10,132,855 shares, reflecting the position attributed to his spouse following the transactions.

How is the spouse’s ownership in TSM shares reported?

The spouse’s position is reported as indirect ownership with the nature of ownership listed as “By Spouse.” Following the transactions, this indirect category shows holdings of 10,132,855 Taiwan Semiconductor common shares.

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Tseng Fang Churng

(Last)

(First)

(Middle)

NO. 8, LI-HSIN ROAD 6

HSINCHU SCIENCE PARK

(Street)

HSINCHU

TAIWAN

300096

(City)

(State)

(Zip)

TAIWAN

(Country)

2. Issuer Name and Ticker or Trading Symbol
TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD [ TSM ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director	10% Owner
	Officer (give title below)	Other (specify below)

2a. Foreign Trading Symbol
[2330.TW]

3. Date of Earliest Transaction (Month/Day/Year)
07/31/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Common Shares (2330.TW)	07/31/2026⁽¹⁾		G		5,000,000	D	$0	24,472,675	D
Common Shares (2330.TW)	07/31/2026⁽¹⁾		G		5,000,000	A	$0	10,132,855	I	By Spouse

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)		10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)

Explanation of Responses:

1. Referring to the date on which the reporting person submitted the share gifting application to the brokerage firm. Actual stock transfer may take a few days to complete.

Remarks:

	/s/ Jen-Chau Huang, as attorney-in-fact	07/31/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)

Source: View Original Filing on SEC EDGAR