United Microelectronics Corporation - Form 6-K Filing

This Form 6-K filing by United Microelectronics Corporation details the differences between its 2025 consolidated financial statements prepared under Taiwan IFRS (TIFRSs) and the IFRS Accounting Standards issued by the IASB. Key discrepancies include net income, earnings per share, total assets, total liabilities, and total equity. Specifically, TIFRSs reported a net income attributable to parent shareholders of NT$41,716,249 thousand, while IASB IFRS reported NT$40,360,314 thousand. The differences are primarily attributed to the timing of recognition of additional income tax on unappropriated earnings and the accounting treatment of treasury stock. The filing also includes financial data such as basic and diluted earnings per share, total assets, total liabilities, and equity attributable to the parent company under both accounting standards. For further details, refer to the company's 2025 Form 20-F filed with the U.S. SEC.