Group 1 - The U.S. is set to announce the results of the semiconductor investigation under Section 232 and the final tariff measures, with significant implications for Taiwanese companies [1] - Taiwanese companies' sales to the U.S. reached NT$7.71 trillion, accounting for 17.3% of total revenue, indicating a potential impact of high tariffs on nearly 20% of revenue capacity [1] - The most affected sectors are the export-oriented electronics industry and its supply chain, which are viewed as the "hardest hit" by the upcoming tariff measures [1] Group 2 - The top five listed industries with high sales to the U.S. include computers and peripherals, semiconductors, other electronics, electronic components, and communication networks, totaling 351 companies with sales of NT$7.29 trillion, approximately 16% of total revenue [1] - The three largest listed companies in the affected sectors have sales to the U.S. exceeding NT$20 billion, indicating they will be the first to feel the impact [1] - Companies are taking various countermeasures, including adjusting production bases, restructuring supply chains, and modifying pricing strategies to mitigate the effects of the tariffs [1] Group 3 - A financial industry executive highlighted that the key issue with Section 232 is not just the tax rate but also the scope and principles of taxation [2] - If the U.S. adopts an "origin-based taxation" approach, Taiwanese chips assembled in third countries could still face tariffs, extending the impact to end-user markets like laptops and smartphones [2]