XML 37 R24.htm IDEA: XBRL DOCUMENT
v3.19.1

Intangible Assets | 12 Months Ended
--- | ---
Dec. 31, 2018
Text block [abstract] |
Intangible Assets |
18. | INTANGIBLE ASSETS
|  | Goodwill |  |  | Technology License Fees |  |  | Software and System Design Costs |  |  | Patent and Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2016 |  | $ | 6,104.8 |  |  | $ | 8,454.3 |  |  | $ | 19,474.4 |  |  | $ | 4,879.0 |  |  | $ | 38,912.5 |
Additions |  |  | — |  |  |  | 1,091.3 |  |  |  | 2,788.5 |  |  |  | 519.3 |  |  |  | 4,399.1 |
Retirements |  |  | — |  |  |  | — |  |  |  | (5.2 | ) |  |  | — |  |  |  | (5.2 | )
Effect of exchange rate changes |  |  | (96.8 | ) |  |  | 0.4 |  |  |  | (14.1 | ) |  |  | (11.9 | ) |  |  | (122.4 | )
Balance at December 31, 2016 |  | $ | 6,008.0 |  |  | $ | 9,546.0 |  |  | $ | 22,243.6 |  |  | $ | 5,386.4 |  |  | $ | 43,184.0 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2016 |  | $ | — |  |  | $ | 4,779.4 |  |  | $ | 16,431.6 |  |  | $ | 3,635.6 |  |  | $ | 24,846.6 |
Additions |  |  | — |  |  |  | 1,367.4 |  |  |  | 1,730.8 |  |  |  | 645.2 |  |  |  | 3,743.4 |
Retirements |  |  | — |  |  |  | — |  |  |  | (5.2 | ) |  |  | — |  |  |  | (5.2 | )
Effect of exchange rate changes |  |  | — |  |  |  | 0.4 |  |  |  | (12.7 | ) |  |  | (3.3 | ) |  |  | (15.6 | )
Balance at December 31, 2016 |  | $ | — |  |  | $ | 6,147.2 |  |  | $ | 18,144.5 |  |  | $ | 4,277.5 |  |  | $ | 28,569.2 |
Carrying amounts at December 31, 2016 |  | $ | 6,008.0 |  |  | $ | 3,398.8 |  |  | $ | 4,099.1 |  |  | $ | 1,108.9 |  |  | $ | 14,614.8 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | 6,008.0 |  |  | $ | 9,546.0 |  |  | $ | 22,243.6 |  |  | $ | 5,386.4 |  |  | $ | 43,184.0 |
Additions |  |  | — |  |  |  | 897.9 |  |  |  | 3,021.1 |  |  |  | 349.2 |  |  |  | 4,268.2 |
Retirements |  |  | — |  |  |  | — |  |  |  | (75.2 | ) |  |  | — |  |  |  | (75.2 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | 7.7 |  |  |  | (18.0 | ) |  |  | (10.3 | )
Effect of disposal of subsidiary |  |  | (13.5 | ) |  |  | — |  |  |  | (7.7 | ) |  |  | — |  |  |  | (21.2 | )
Effect of exchange rate changes |  |  | (345.8 | ) |  |  | (0.6 | ) |  |  | (3.2 | ) |  |  | (1.6 | ) |  |  | (351.2 | )
Balance at December 31, 2017 |  | $ | 5,648.7 |  |  | $ | 10,443.3 |  |  | $ | 25,186.3 |  |  | $ | 5,716.0 |  |  | $ | 46,994.3 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | — |  |  | $ | 6,147.2 |  |  | $ | 18,144.5 |  |  | $ | 4,277.5 |  |  | $ | 28,569.2 |
Additions |  |  | — |  |  |  | 1,548.3 |  |  |  | 2,310.7 |  |  |  | 487.7 |  |  |  | 4,346.7 |
Retirements |  |  | — |  |  |  | — |  |  |  | (75.2 | ) |  |  | — |  |  |  | (75.2 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | 7.4 |  |  |  | (17.1 | ) |  |  | (9.7 | )
Impairment |  |  | 13.5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13.5 |
Effect of disposal of subsidiary |  |  | (13.5 | ) |  |  | — |  |  |  | (7.6 | ) |  |  | — |  |  |  | (21.1 | )
Effect of exchange rate changes |  |  | — |  |  |  | (0.6 | ) |  |  | (3.1 | ) |  |  | (0.6 | ) |  |  | (4.3 | )
Balance at December 31, 2017 |  | $ | — |  |  | $ | 7,694.9 |  |  | $ | 20,376.7 |  |  | $ | 4,747.5 |  |  | $ | 32,819.1 |
Carrying amounts at December 31, 2017 |  | $ | 5,648.7 |  |  | $ | 2,748.4 |  |  | $ | 4,809.6 |  |  | $ | 968.5 |  |  | $ | 14,175.2 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 5,648.7 |  |  | $ | 10,443.3 |  |  | $ | 25,186.3 |  |  | $ | 5,716.0 |  |  | $ | 46,994.3 |
Additions |  |  | — |  |  |  | 533.7 |  |  |  | 4,601.9 |  |  |  | 1,969.4 |  |  |  | 7,105.0 |
Disposals or retirements |  |  | — |  |  |  | — |  |  |  | (186.7 | ) |  |  | (31.2 | ) |  |  | (217.9 | )
Effect of exchange rate changes |  |  | 146.8 |  |  |  | (2.5 | ) |  |  | (6.9 | ) |  |  | 2.1 |  |  |  | 139.5 |
Balance at December 31, 2018 |  | $ | 5,795.5 |  |  | $ | 10,974.5 |  |  | $ | 29,594.6 |  |  | $ | 7,656.3 |  |  | $ | 54,020.9 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | — |  |  | $ | 7,694.9 |  |  | $ | 20,376.7 |  |  | $ | 4,747.5 |  |  | $ | 32,819.1 |
Additions |  |  | — |  |  |  | 1,063.6 |  |  |  | 2,835.3 |  |  |  | 522.5 |  |  |  | 4,421.4 |
Disposals or retirements |  |  | — |  |  |  | — |  |  |  | (186.6 | ) |  |  | (31.2 | ) |  |  | (217.8 | )
Effect of exchange rate changes |  |  | — |  |  |  | (2.5 | ) |  |  | (1.7 | ) |  |  | 0.3 |  |  |  | (3.9 | )
Balance at December 31, 2018 |  | $ | — |  |  | $ | 8,756.0 |  |  | $ | 23,023.7 |  |  | $ | 5,239.1 |  |  | $ | 37,018.8 |
Carrying amounts at December 31, 2018 |  | $ | 5,795.5 |  |  | $ | 2,218.5 |  |  | $ | 6,570.9 |  |  | $ | 2,417.2 |  |  | $ | 17,002.1 |
The Company’s goodwill has been tested for impairment at the end of the annual reporting period and the recoverable amount is determined based on the value in use. The value in use was calculated based on the cash flow forecast from the financial budgets covering the future five-year period, and the Company used annual discount rates of 8.5% and 9.0% in its test of impairment as of December 31, 2017 and 2018, respectively, to reflect the relevant specific risk in the cash-generating unit. For the years ended December 31, 2016 and 2018, the Company did not recognize any impairment loss on goodwill. For the year ended December 31, 2017, the Company assessed goodwill impairment and recognized an impairment loss of NT$13.5 million related to a subsidiary since the operating result of this cash generating unit was not as expected and the recoverable amount of goodwill was nil. Such impairment loss was recognized in other operating income and expenses.

X
- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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