XML 119 R106.htm IDEA: XBRL DOCUMENT
v3.19.1

Hedging Financial Instruments - Summary of Information Related to Hedges of Interest Rate Risk (Detail) - 12 months ended Dec. 31, 2018 $ in Millions | TWD ($) | USD ($) | USD ($)
--- | --- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness | $ 41.0 | $ 1,300,000 |
Fair value hedges [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness | $ (2.3) |  |
US treasury bonds interest rate futures contracts [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Contract Amount |  |  | $ 330.3
Maturity | March 2019 | March 2019 |
US treasury bonds interest rate futures contracts [member] | Fair value hedges [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness | $ 11.5 |  |
FVTOCI [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Asset Carrying Amount | 23,229.5 |  |
Asset Accumulated Amount of Fair Value Hedge Adjustments | (13.5) |  |
FVTOCI [member] | Fair value hedges [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness | $ (13.8) |  |

X
- Definition The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 24B -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_24B_a_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 24C -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_24C_a_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 24A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_24A_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_HedgingInstrumentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Hedging Instruments Contract Amount + References No definition available. + Details
Name: | tsm_HedgingInstrumentsContractAmount
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Hedging instruments contract amount maturity date. + References No definition available. + Details
Name: | tsm_HedgingInstrumentsContractAmountMaturityDate
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfHedgesAxis=ifrs-full_FairValueHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_HedgingInstrumentsAxis=tsm_USTreasuryBondsInterestRateFuturesContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |