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Equity (Tables) | 12 Months Ended
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Dec. 31, 2017
Appropriations of Earnings and Dividends Per Share | The appropriations and dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
|  | For Fiscal |  |  | For Fiscal |  |  | For Fiscal |  |  | For Fiscal |
|  | Year 2015 |  |  | Year 2016 |  |  | Year 2015 |  |  | Year 2016 |
|  | NT$ |  |  | NT$ |  |  |  |  |  |  |
|  | (In Millions) |  |  | (In Millions) |  |  |  |  |  |  |
Legal capital reserve |  | $ | 30,657.4 |  |  | $ | 33,424.7 |  |  |  |  |  |  |  |  |
Cash dividends to shareholders |  |  | 155,582.3 |  |  |  | 181,512.7 |  |  | $ | 6 |  |  | $ | 7 |
|  | $ | 186,239.7 |  |  | $ | 214,937.4 |  |  |  |  |  |  |  |  |
TSMC’s appropriations of earnings for 2017 had been approved in the meeting of the Board of Directors held on February 13, 2018. The appropriations and dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
|  | For Fiscal Year 2017 |  |  | For Fiscal Year 2017 |
|  | NT$ |  |  |  |
|  | (In Millions) |  |  |  |
Legal capital reserve |  | $ | 34,311.2 |  |  |  |  |
Special capital reserve |  |  | 26,907.5 |  |  |  |  |
Cash dividends to shareholders |  |  | 207,443.0 |  |  | $ | 8 |
|  | $ | 268,661.7 |  |  |  |  |
Changes in Other Reserves | Changes in others were as follows:
|  | Year Ended December 31, 2015 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain/Loss from Available-for- sale Financial Assets |  |  | Cash Flow Hedges Reserve |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 4,502.1 |  |  | $ | 21,247.5 |  |  | $ | (0.3 | ) |  | $ | 25,749.3 |
Exchange differences arising on translation of foreign operations |  |  | 8,061.8 |  |  |  | — |  |  |  | — |  |  |  | 8,061.8 |
Other comprehensive income/losses reclassified to profit or loss upon disposal of subsidiaries |  |  | 138.1 |  |  |  | — |  |  |  | — |  |  |  | 138.1 |
Changes in fair value of available-for-sale financial assets |  |  | — |  |  |  | (5.6 | ) |  |  | — |  |  |  | (5.6 | )
Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets |  |  | (1,595.4 | ) |  |  | (20,475.2 | ) |  |  | — |  |  |  | (22,070.6 | )
Share of other comprehensive income/(loss) of associates and joint venture |  |  | (60.6 | ) |  |  | (18.0 | ) |  |  | (0.3 | ) |  |  | (78.9 | )
The proportionate share of other comprehensive income/losses reclassified to profit or loss upon partial disposal of associates |  |  | (6.1 | ) |  |  | 2.1 |  |  |  | — |  |  |  | (4.0 | )
Income tax effect |  |  | — |  |  |  | (16.0 | ) |  |  | — |  |  |  | (16.0 | )
Balance, end of year |  | $ | 11,039.9 |  |  | $ | 734.8 |  |  | $ | (0.6 | ) |  | $ | 11,774.1 |
|  | Year Ended December 31, 2016 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain/Loss from Available-for- sale Financial Assets |  |  | Cash Flow Hedges Reserve |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 11,039.9 |  |  | $ | 734.8 |  |  | $ | (0.6 | ) |  | $ | 11,774.1 |
Exchange differences arising on translation of foreign operations |  |  | (9,409.2 | ) |  |  | — |  |  |  | — |  |  |  | (9,409.2 | )
Other comprehensive income reclassified to profit or loss upon disposal of subsidiaries |  |  | 36.1 |  |  |  | — |  |  |  | — |  |  |  | 36.1 |
Changes in fair value of available-for-sale financial assets |  |  | — |  |  |  | (696.3 | ) |  |  | — |  |  |  | (696.3 | )
|  | Year Ended December 31, 2016 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain/Loss from Available-for- sale Financial Assets |  |  | Cash Flow Hedges Reserve |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets |  | $ | — |  |  | $ | 4.1 |  |  | $ | — |  |  | $ | 4.1 |
Share of other comprehensive income (loss) of associates |  |  | (0.9 | ) |  |  | 24.7 |  |  |  | 0.7 |  |  |  | 24.5 |
Other comprehensive loss reclassified to profit or loss upon disposal of associates |  |  | (4.7 | ) |  |  | (3.5 | ) |  |  | — |  |  |  | (8.2 | )
Income tax effect |  |  | — |  |  |  | (61.2 | ) |  |  | — |  |  |  | (61.2 | )
Balance, end of year |  | $ | 1,661.2 |  |  | $ | 2.6 |  |  | $ | 0.1 |  |  | $ | 1,663.9 |
|  | Year Ended December 31, 2017 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain/Loss from Available-for- sale Financial Assets |  |  | Cash Flow Hedges Reserve |  |  | Unearned Stock-Based Employee Compensation |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 1,661.2 |  |  | $ | 2.6 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 1,663.9 |
Exchange differences arising on translation of foreign operations |  |  | (28,257.4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (28,257.4 | )
Changes in fair value of available-for-sale financial assets |  |  | — |  |  |  | (154.7 | ) |  |  | — |  |  |  | — |  |  |  | (154.7 | )
Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets |  |  | — |  |  |  | (61.2 | ) |  |  | — |  |  |  | — |  |  |  | (61.2 | )
Gain/(loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 99.6 |  |  |  | — |  |  |  | 99.6 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | (94.9 | ) |  |  | — |  |  |  | (94.9 | )
Share of other comprehensive income (loss) of associates |  |  | (101.5 | ) |  |  | 2.1 |  |  |  | — |  |  |  | — |  |  |  | (99.4 | )
Share of unearned stock-based compensation of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (10.3 | ) |  |  | (10.3 | )
Income tax effect |  |  | — |  |  |  | (2.9 | ) |  |  | (0.6 | ) |  |  | — |  |  |  | (3.5 | )
Balance, end of year |  | $ | (26,697.7 | ) |  | $ | (214.1 | ) |  | $ | 4.2 |  |  | $ | (10.3 | ) |  | $ | (26,917.9 | )
Capital Stock - Common Stock [member] |
Summary of Capital Stock and Capital Surplus |
| a. | Capital stock
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Authorized shares |  |  | 28,050.0 |  |  |  | 28,050.0 |
Authorized capital |  | $ | 280,500.0 |  |  | $ | 280,500.0 |
Issued and paid shares |  |  | 25,930.3 |  |  |  | 25,930.3 |
Issued capital |  | $ | 259,303.8 |  |  | $ | 259,303.8 |
Capital Surplus [member] |
Summary of Capital Stock and Capital Surplus |
| b. | Capital surplus
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Additional paid-in capital |  | $ | 24,185.0 |  |  | $ | 24,185.0 |
From merger |  |  | 22,804.5 |  |  |  | 22,804.5 |
From convertible bonds |  |  | 8,892.9 |  |  |  | 8,892.9 |
From share of changes in equities of subsidiaries |  |  | 107.8 |  |  |  | 118.8 |
From share of changes in equities of associates |  |  | 282.1 |  |  |  | 289.2 |
Donations |  |  | — |  |  |  | 19.2 |
|  | $ | 56,272.3 |  |  | $ | 56,309.6 |

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