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v3.19.1

Equity (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Appropriations of Earnings and Dividends Per Share | The appropriations of 2016 and 2017 earnings had been approved by TSMC’s shareholders in its meetings held on June 8, 2017 and June 5, 2018, respectively. The appropriations and dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
|  | For Fiscal Year 2016 |  |  | For Fiscal Year 2017 |  |  | For Fiscal Year 2016 |  |  | For Fiscal Year 2017 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  |  |  |  |  |
Legal capital reserve |  | $ | 33,424.7 |  |  | $ | 34,311.2 |  |  |  |  |  |  |  |  |
Special capital reserve |  |  | — |  |  |  | 26,907.5 |  |  |  |  |  |  |  |  |
Cash dividends to shareholders |  |  | 181,512.7 |  |  |  | 207,443.0 |  |  |  | $7 |  |  |  | $8 |
|  | $ | 214,937.4 |  |  | $ | 268,661.7 |  |  |  |  |  |  |  |  |
TSMC’s appropriation of earnings for 2018 had been approved in the meeting of the Board of Directors held on February 19, 2019. The appropriation and dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
|  | For Fiscal Year 2018 |  |  | For Fiscal Year 2018 |
|  | NT$ (In Millions) |  |  |  |
Legal capital reserve |  | $ | 35,113.1 |  |  |  |  |
Special capital reserve |  |  | (11,459.5 | ) |  |  |  |
Cash dividends to shareholders |  |  | 207,443.0 |  |  |  | $8 |
|  | $ | 231,096.6 |  |  |  |  |
Changes in Other Reserves | Changes in others were as follows:
|  | Year Ended December 31, 2016 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain/Loss from Available-for- sale Financial Assets |  |  | Cash Flow Hedges Reserve |  |  | Total |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (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 | )
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$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (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 | )
|  | Year Ended December 31, 2018 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain (Loss) on Financial Assets at FVTOCI |  |  | Gain (Loss) on Hedging Instruments |  |  | Unearned Stock-Based Compensation |  |  | Total |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Balance, beginning of year(IFRS 9) |  | $ | (26,697.7 | ) |  | $ | (524.9 | ) |  | $ | 4.2 |  |  | $ | (10.3 | ) |  | $ | (27,228.7 | )
Exchange differences arising on translation of foreign operations |  |  | 14,562.0 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,562.0 |
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | — |  |  |  | (3,311.6 | ) |  |  | — |  |  |  | — |  |  |  | (3,311.6 | )
Debt instruments |  |  | — |  |  |  | (1,858.0 | ) |  |  | — |  |  |  | — |  |  |  | (1,858.0 | )
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal |  |  | — |  |  |  | 1,193.1 |  |  |  | — |  |  |  | — |  |  |  | 1,193.1 |
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | — |  |  |  | 989.1 |  |  |  | — |  |  |  | — |  |  |  | 989.1 |
Loss allowance adjustments from debt instruments |  |  | — |  |  |  | (2.0 | ) |  |  | — |  |  |  | — |  |  |  | (2.0 | )
Gain (loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 41.0 |  |  |  | — |  |  |  | 41.0 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | (22.2 | ) |  |  | — |  |  |  | (22.2 | )
Share of other comprehensive income (loss) of associates |  |  | 93.3 |  |  |  | (6.8 | ) |  |  | — |  |  |  | — |  |  |  | 86.5 |
Share of unearned stock-based employee compensation of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8.5 |  |  |  | 8.5 |
Income tax effect |  |  | — |  |  |  | 91.8 |  |  |  | 0.6 |  |  |  | — |  |  |  | 92.4 |
Balance, end of year |  | $ | (12,042.4 | ) |  | $ | (3,429.3 | ) |  | $ | 23.6 |  |  | $ | (1.8 | ) |  | $ | (15,449.9 | )
Capital Stock - Common Stock [member] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| a. | Capital stock
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | NT$ (In Millions) |  |  | NT$ (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] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| b. | Capital surplus
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | NT$ (In Millions) |  |  | NT$ (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 |  |  | 118.8 |  |  |  | 121.5 |
From share of changes in equities of associates |  |  | 289.2 |  |  |  | 282.8 |
Donations |  |  | 19.2 |  |  |  | 29.3 |
|  | $ | 56,309.6 |  |  | $ | 56,316.0 |

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