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Equity (Tables)

12 Months Ended

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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