Years Ended December 31
				2021						2022						2023
				NT$						NT$						NT$
Product				(In Millions)						(In Millions)						(In Millions)
Wafer				$	1,405,300.3					$	1,991,855.9					$	1,882,518.1
Others					182,114.7						272,035.4						279,217.7
				$	1,587,415.0					$	2,263,891.3					$	2,161,735.8

 

				Years Ended December 31
				2021						2022						2023
				NT$						NT$						NT$
Geography				(In Millions)						(In Millions)						(In Millions)
Taiwan				$	203,963.7					$	210,470.8					$	149,777.4
United States					1,015,996.4						1,493,328.8						1,408,841.9
China					164,552.1						245,168.8						267,154.1
Japan					71,920.8						119,099.3						132,072.0
Europe, the Middle East and Africa					89,010.1						123,767.1						117,348.2
Others					41,971.9						72,056.5						86,542.2
				$	1,587,415.0					$	2,263,891.3					$	2,161,735.8

The Company categorized the net revenue mainly based on the countries where the customers are headquartered.

 

				Years Ended December 31
				2021								2022								2023
				NT$								NT$								NT$
Platform				(In Millions)								(In Millions)								(In Millions)
High Performance Computing				$	587,780.1							$	932,383.7							$	934,768.6
Smartphone					695,091.2								888,879.2								814,914.3
Internet of Things					133,006.0								196,115.0								161,916.5
Automotive					67,076.4								116,381.0								133,654.3
Digital Consumer Electronics					55,577.2								56,158.8								46,999.8
Others					48,884.1								73,973.6								69,482.3
				$	1,587,415.0							$	2,263,891.3							$	2,161,735.8

 

				Years Ended December 31
				2021								2022								2023
				NT$								NT$								NT$
Resolution				(In Millions)								(In Millions)								(In Millions)
3-nanometer				$	-							$	-							$	108,045.3
5-nanometer					262,327.4								508,689.9								629,300.4
7-nanometer					440,383.1								535,153.8								357,247.4
10-nanometer					660.0								24.9								23.3
16-nanometer					191,058.9								258,544.3								191,306.1
20-nanometer					5,668.8								8,853.3								10,359.0
28-nanometer					153,066.6								206,611.9								186,924.9
40/45-nanometer					103,413.6								145,546.2								114,667.4
65-nanometer					66,467.9								93,288.6								107,425.4
90-nanometer					32,260.3								40,184.2								25,642.0
0.11/0.13 micron					40,558.5								57,992.3								47,149.3
0.15/0.18 micron					86,700.3								110,571.2								86,614.2
0.25 micron and above					22,734.9								26,395.3								17,813.4
Wafer revenue				$	1,405,300.3							$	1,991,855.9							$	1,882,518.1

 

January 1, 2022

December 31, 2022

December 31, 2023

NT$

NT$

NT$

(In Millions)

(In Millions)

(In Millions)

Contract liabilities (classified under accrued expenses and other current liabilities)

$

39,762.6

$

70,806.6

$

52,736.4

The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment.

The Company recognized revenue from the beginning balance of contract liability, which amounted to NT$11,590.4 million, NT$38,433.1 million and NT$69,598.3 million for the years ended December 31, 2021, 2022 and 2023, respectively.

 

 

		December 31, 2022												December 31, 2023
		NT$												NT$
		(In Millions)												(In Millions)
Current portion (classified under accrued expenses and other current liabilities)						$	107,723.6											$	114,639.5
Noncurrent portion (classified under other noncurrent liabilities)							168,399.2												163,655.1
						$	276,122.8											$	278,294.6

The Company’s temporary receipts from customer are payments made by customers to the Company to retain the Company’s capacity. When the terms and conditions set forth in the agreements are subsequently satisfied, the treatment of temporary receipts, either by refund or by accounts receivable offsetting, will be determined by mutual consent.

 

Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms. As of December 31, 2022 and 2023, the aforementioned refund liabilities amounted to NT$53,078.4 million and NT$37,847.6 million (classified under accrued expenses and other current liabilities), respectively.