Illustrative file photo: A TSMC production facility in Taiwan, May 2025. Photo: 4300streetcar via Wikimedia Commons. CC BY 4.0. Image previews may be cropped or resized.
The upcoming schedule
TSMC lists a second quarter 2026 cash dividend of NT$7 per common share, with a December 10 date for trading without dividend entitlement and distribution on January 7, 2027. Its schedule distinguishes the common share record date of December 16 from the ADR record date of December 10.
Reported context: TSMC declared dividend schedule.
Why the quoted amounts differ
An American depositary receipt represents an interest in underlying shares through a depositary structure. The investor receives cash under the terms of that structure, rather than simply collecting one common share dividend in Taiwan dollars.
Currency conversion, withholding and depositary charges can affect the final amount received. A displayed estimate in US dollars should therefore not be treated as an exact personal cash receipt. Check the broker or depositary notice for the holding actually owned.
Use a clear income calculation
For 100 eligible common shares, the declared gross amount is NT$700 before deductions. That arithmetic does not apply directly to 100 ADRs. Mixing the two security types would overstate or understate the expected income.
For a portfolio measured in another currency, separate dividend growth in Taiwan dollars from exchange rate changes. A larger local distribution can still translate into a smaller amount in the investor's reporting currency.
What shareholders should monitor
Evaluate dividends together with fabrication investment, cash generation and financing needs. A declared payment establishes a specific distribution, not a guarantee about later quarters. Keep the security type, eligibility date, payment currency and net receipt in the same record so future comparisons remain consistent. Dates here reflect the company schedule checked on October 12, 2026.
Sources and context
Analysis prepared on October 12, 2026. Figures and schedules refer to the dated company or industry announcements cited above. The questions and scenarios are FOLITIC analysis.
