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UMC (NYSE: UMC) outlines 2025 TIFRS and IFRS financial differences

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United Microelectronics Corporation explains how its 2025 consolidated results differ under Taiwan-endorsed TIFRSs versus IFRS Accounting Standards issued by the IASB for its overseas securities.

Under TIFRSs, net income attributable to shareholders was NT$41,716,249 thousand with basic EPS of NT$3.34 and diluted EPS of NT$3.31, total assets of NT$578,996,009 thousand, total liabilities of NT$199,140,569 thousand, and equity attributable to the parent company of NT$379,768,265 thousand. Under IFRS Accounting Standards, net income attributable to shareholders was NT$40,360,314 thousand with basic EPS of NT$3.30 and diluted EPS of NT$3.27, total assets of NT$567,274,863 thousand, total liabilities of NT$201,362,691 thousand, and equity attributable to the parent company of NT$365,824,997 thousand. The company states that the main reasons for the differences are the timing of recognizing additional income tax on unappropriated earnings and the accounting treatment of treasury stock.

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Net income (TIFRSs) NT$41,716,249 thousand Net income attributable to shareholders under TIFRSs for 2025
Net income (IFRS) NT$40,360,314 thousand Net income attributable to shareholders under IFRS for 2025
Basic EPS (TIFRSs) NT$3.34 Basic earnings per share for 2025 under TIFRSs
Basic EPS (IFRS) NT$3.30 Basic earnings per share for 2025 under IFRS
Total assets (TIFRSs) NT$578,996,009 thousand Total assets for 2025 under TIFRSs
Total assets (IFRS) NT$567,274,863 thousand Total assets for 2025 under IFRS
Equity (TIFRSs) NT$379,768,265 thousand Equity attributable to the parent company under TIFRSs for 2025
Equity (IFRS) NT$365,824,997 thousand Equity attributable to the parent company under IFRS for 2025
TIFRSs financial
"Accounting principles applied for securities listed domestically International Financial Reporting Standards endorsed by the Financial Supervisory Commission of the Republic of China (TIFRSs)"
IFRS Accounting Standards financial
"IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB)"
International Financial Reporting Standards (IFRS) are a set of common rules for preparing company financial reports so numbers like profit, assets and debt are presented consistently across countries. Think of them as a standardized recipe or blueprint that helps investors compare businesses the same way they would compare cars using the same list of features; consistent reporting reduces surprises and makes it easier to assess value, risk and performance.
unappropriated earnings financial
"timing of the recognition of additional income tax on unappropriated earnings and the accounting treatment of treasury stock"
treasury stock financial
"timing of the recognition of additional income tax on unappropriated earnings and the accounting treatment of treasury stock"
Treasury stock is shares that a company has bought back from the public and kept in its own control rather than retiring them. Think of it like a company holding its own tickets in a drawer: those shares no longer vote or receive dividends while held, but the company can reissue or retire them later; this reduces the number of shares available to outside investors and can boost per‑share earnings and influence ownership and stock price.
Form 20-F regulatory
"For more details, please refer to the 2025 Form 20-F we filed with the U.S. SEC"
Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.
Form 6-K: How Foreign Companies Report to the SEC →

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

OF THE SECURITIES EXCHANGE ACT OF 1934

April 30, 2026

(Commission File Number: 001-15128)

United Microelectronics Corporation

(Translation of registrant’s name into English)

No. 3 Li-Hsin 2nd Road,

Hsinchu Science Park,

Hsinchu, Taiwan, R.O.C.

(Address of principal executive office)

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

Form 20-F Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b) (1):

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b) (7):

 

 

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, thereto duly authorized.

 

United Microelectronics Corporation

 

 

 

By:

Chitung Liu

Name:

Chitung Liu

Title:

CFO

Date: April 30, 2026

 

 

2

 

 

EXHIBIT INDEX

Exhibit

 

Description

 

99.1

 

 

6K on 04/30/2026

 

3

 

img208044986_0.jpg www.umc.com

Exhibit

Exhibit Description

 

99.1 Announcement on 2026/04/30: To announce the differences for 2025 consolidated financial statements between TIFRSs and IFRS Accounting Standards as issued by the IASB

 

 

 

 

Exhibit 99.1

To announce the differences for 2025 consolidated financial statements between TIFRSs and IFRS Accounting Standards as issued by the IASB

1. Date of occurrence of the event: 2026/04/30

2. Year/Quarter of the financial report: 2025/Q4

3. Accounting principles applied for securities listed domestically:

International Financial Reporting Standards endorsed by the Financial Supervisory Commission of the Republic of China (TIFRSs)

4. Inconsistent items/amounts in financial reports for securities listed domestically:

Net income attributable to the shareholders of the parent of NT$41,716,249 thousand, basic earnings per share of NT$3.34 and diluted earnings per share of NT$3.31, total assets of NT$578,996,009 thousand, total liabilities of NT$199,140,569 thousand, and equity attributable to the parent company of NT$379,768,265 thousand.

5. Accounting principles applied for securities issued overseas:

IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB)

6. Inconsistent items/ amounts (securities issued overseas):

Net income attributable to the shareholders of the parent of NT$40,360,314 thousand, basic earnings per share of NT$3.30 and diluted earnings per share of NT$3.27, total assets of NT$567,274,863 thousand, total liabilities of NT$201,362,691 thousand, and equity attributable to the parent company of NT$365,824,997 thousand.

7. Inconsistent items/amounts in financial information for securities issued overseas:

The differences between the Company's 2025 consolidated financial statements on the basis of TIFRSs and IFRS Accounting Standards as issued by the IASB were primarily related to the timing of the recognition of additional income tax on unappropriated earnings and the accounting treatment of treasury stock.

8. Any other matters that need to be specified:

For more details, please refer to the 2025 Form 20-F we filed with the U.S. SEC.

 

 

 

Source: View Original Filing on SEC EDGAR

FAQ

What did UMC (UMC) disclose about its 2025 TIFRS and IFRS results?

United Microelectronics Corporation disclosed that its 2025 consolidated results differ between TIFRSs and IFRS. The company presented separate net income, EPS, assets, liabilities, and equity under each framework, explaining that timing of income tax on unappropriated earnings and treasury stock accounting drive the gaps.

How does UMC’s 2025 net income differ under TIFRSs versus IFRS?

UMC reported 2025 net income attributable to shareholders of NT$41,716,249 thousand under TIFRSs and NT$40,360,314 thousand under IFRS. These figures reflect different accounting treatments, mainly for additional income tax on unappropriated earnings and how treasury stock is recorded in each reporting framework.

What are UMC’s 2025 EPS figures under TIFRSs and IFRS standards?

For 2025, UMC reported basic EPS of NT$3.34 and diluted EPS of NT$3.31 under TIFRSs. Under IFRS Accounting Standards, basic EPS was NT$3.30 and diluted EPS was NT$3.27, showing modest differences driven by the distinct treatment of taxes and treasury shares between the two standards.

How do UMC’s 2025 assets, liabilities, and equity differ between TIFRSs and IFRS?

Under TIFRSs, UMC reported 2025 total assets of NT$578,996,009 thousand, liabilities of NT$199,140,569 thousand, and equity of NT$379,768,265 thousand. Under IFRS, total assets were NT$567,274,863 thousand, liabilities NT$201,362,691 thousand, and equity NT$365,824,997 thousand, reflecting framework-based measurement differences.

What causes the accounting differences between TIFRSs and IFRS for UMC’s 2025 results?

UMC states the primary differences between its 2025 TIFRSs and IFRS consolidated financials arise from the timing of recognizing additional income tax on unappropriated earnings and the accounting treatment of treasury stock, which affect reported profit and equity under the two reporting frameworks.

Where can investors find more details on UMC’s 2025 IFRS financials?

Investors can find more detail on UMC’s 2025 IFRS-based consolidated financial statements in the company’s 2025 Form 20-F filed with the U.S. SEC, which includes full notes and reconciliations beyond the summarized figures highlighted in this announcement.

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