XML 96 R78.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Disposal of Subsidiary (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Text block1 [abstract] |
Consideration Received, Assets and Liabilities Transferred and Other Items Related to Disposal of Subsidiary |
| a. | Consideration received from the disposal
|  | NT$ |
|  | (In Millions) |
Total consideration received |  | $ | 825.0 |
Expenditure associated with consideration received |  |  | (142.5 | )
Net consideration received |  | $ | 682.5 |
| b. | Analysis of assets and liabilities over which the control was lost
|  | NT$ |
|  | (In Millions) |
Assets |  |  |  |
Cash and cash equivalents |  | $ | 81.5 |
Inventories |  |  | 28.5 |
Other current assets |  |  | 91.3 |
Property, plant and equipment |  |  | 643.7 |
Intangible assets |  |  | 47.4 |
Others |  |  | 51.8 |
|  |  | 944.2 |
Liabilities |  |  |  |
Salary and bonus payable |  |  | 38.2 |
Accrued expenses and other current liabilities |  |  | 68.1 |
Net defined benefit liability |  |  | 35.9 |
Others |  |  | 76.9 |
|  |  | 219.1 |
Net assets disposed of |  | $ | 725.1 |
| c. | Gain/loss on disposal of subsidiary
|  | NT$ |
|  | (In Millions) |
Net consideration received |  | $ | 682.5 |
Net assets disposed of |  |  | (725.1 | )
Non-controlling interests |  |  | 42.6 |
Gain/loss on disposal of subsidiary |  | $ | — |
| d. | Net cash inflow arising from disposal of subsidiary
|  | NT$ |
|  | (In Millions) |
Net consideration received |  | $ | 682.5 |
Less: Balance of cash and cash equivalents disposed of |  |  | 81.5 |
|  | $ | 601.0 |

X
- Definition The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1 [abstract] + References No definition available. + Details
Name: | tsm_TextBlock1Abstract
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration