XML 129 R116.htm IDEA: XBRL DOCUMENT
v3.19.1

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | $ 1,062,542.3 |  | $ 997,777.7 |
Impairment | 423.5 | $ 13.8 |  |
Ending balance | 1,072,050.3 | $ 35,022.9 | 1,062,542.3 | $ 997,777.7
Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,080,615.1 |  | 2,773,250.8 | 2,417,177.5
Additions (Deductions) | 300,024.4 |  | 322,493.9 | 365,827.6
Disposals or retirements | (7,174.2) |  | (9,967.8) | (3,576.8)
Reclassification |  |  | 10.3 |
Effect of disposal of subsidiary |  |  | (66.5) |
Effect of exchange rate changes | (686.2) |  | (5,105.6) | (6,177.5)
Ending balance | 3,372,779.1 |  | 3,080,615.1 | 2,773,250.8
Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,018,072.8 |  | 1,775,473.1 | 1,563,707.2
Additions (Deductions) | 288,124.9 |  | 255,796.0 | 220,085.0
Disposals or retirements | (5,962.6) |  | (8,520.6) | (3,525.2)
Reclassification |  |  | 9.7 |
Impairment | 423.5 |  |  |
Effect of disposal of subsidiary |  |  | (56.7) |
Effect of exchange rate changes | 70.2 |  | (4,628.7) | (4,793.9)
Ending balance | 2,300,728.8 |  | 2,018,072.8 | 1,775,473.1
Land and Land Improvements [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,472.7 |  | 3,524.5 |
Ending balance | 3,460.8 |  | 3,472.7 | 3,524.5
Land and Land Improvements [Member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,983.2 |  | 4,049.3 | 4,067.4
Effect of exchange rate changes | 28.2 |  | (66.1) | (18.1)
Ending balance | 4,011.4 |  | 3,983.2 | 4,049.3
Land and Land Improvements [Member] | Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 510.5 |  | 524.8 | 506.2
Additions (Deductions) | 20.9 |  | 27.8 | 29.4
Effect of exchange rate changes | 19.2 |  | (42.1) | (10.8)
Ending balance | 550.6 |  | 510.5 | 524.8
Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 184,688.1 |  | 130,055.4 |
Ending balance | 200,340.2 |  | 184,688.1 | 130,055.4
Buildings [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 379,134.6 |  | 304,404.5 | 296,801.9
Additions (Deductions) | 40,396.4 |  | 75,594.7 | 9,113.3
Disposals or retirements | (410.9) |  | (37.0) | (13.4)
Effect of exchange rate changes | (405.8) |  | (827.6) | (1,497.3)
Ending balance | 418,714.3 |  | 379,134.6 | 304,404.5
Buildings [member] | Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 194,446.5 |  | 174,349.1 | 157,910.2
Additions (Deductions) | 24,293.4 |  | 20,844.6 | 17,540.5
Disposals or retirements | (399.0) |  | (28.8) | (7.3)
Effect of exchange rate changes | 33.2 |  | (718.4) | (1,094.3)
Ending balance | 218,374.1 |  | 194,446.5 | 174,349.1
Machinery and equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 692,303.4 |  | 465,490.2 |
Ending balance | 679,481.2 |  | 692,303.4 | 465,490.2
Machinery and equipment [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,487,752.3 |  | 2,042,867.7 | 1,893,489.6
Additions (Deductions) | 247,042.3 |  | 458,605.8 | 156,874.2
Disposals or retirements | (5,972.5) |  | (9,553.0) | (3,094.2)
Reclassification |  |  | 8.8 |
Effect of disposal of subsidiary |  |  | (51.2) |
Effect of exchange rate changes | (61.9) |  | (4,125.8) | (4,401.9)
Ending balance | 2,728,760.2 |  | 2,487,752.3 | 2,042,867.7
Machinery and equipment [member] | Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,795,448.9 |  | 1,577,377.5 | 1,385,857.7
Additions (Deductions) | 258,195.3 |  | 229,985.6 | 198,189.4
Disposals or retirements | (4,773.6) |  | (8,114.3) | (3,049.5)
Reclassification |  |  | 8.2 |
Impairment | 423.5 |  |  |
Effect of disposal of subsidiary |  |  | (42.8) |
Effect of exchange rate changes | (15.1) |  | (3,765.3) | (3,620.1)
Ending balance | 2,049,279.0 |  | 1,795,448.9 | 1,577,377.5
Office equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 14,724.6 |  | 11,507.9 |
Ending balance | 15,857.1 |  | 14,724.6 | 11,507.9
Office equipment [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 42,391.5 |  | 34,729.6 | 30,700.0
Additions (Deductions) | 6,773.4 |  | 8,195.9 | 4,584.1
Disposals or retirements | (790.8) |  | (377.8) | (469.2)
Reclassification |  |  | 1.5 | 7.1
Effect of disposal of subsidiary |  |  | (14.8) |
Effect of exchange rate changes | 8.1 |  | (142.9) | (92.4)
Ending balance | 48,382.2 |  | 42,391.5 | 34,729.6
Office equipment [member] | Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 27,666.9 |  | 23,221.7 | 19,426.0
Additions (Deductions) | 5,615.3 |  | 4,938.0 | 4,325.7
Disposals or retirements | (790.0) |  | (377.5) | (468.4)
Reclassification |  |  | 1.5 | 7.1
Effect of disposal of subsidiary |  |  | (13.9) |
Effect of exchange rate changes | 32.9 |  | (102.9) | (68.7)
Ending balance | 32,525.1 |  | 27,666.9 | 23,221.7
Assets under finance leases [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance |  |  |  | 7.1
Reclassification |  |  |  | (7.1)
Assets under finance leases [member] | Accumulated amortization [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance |  |  |  | 7.1
Reclassification |  |  |  | (7.1)
Equipment under installation and construction in progress [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 167,353.5 |  | 387,199.7 |
Ending balance | 172,911.0 |  | 167,353.5 | 387,199.7
Equipment under installation and construction in progress [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 167,353.5 |  | 387,199.7 | 192,111.5
Additions (Deductions) | 5,812.3 |  | (219,902.5) | 195,256.0
Effect of disposal of subsidiary |  |  | (0.5) |
Effect of exchange rate changes | (254.8) |  | 56.8 | (167.8)
Ending balance | $ 172,911.0 |  | $ 167,353.5 | $ 387,199.7

X
- Definition The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ChangesInPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_v&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_viii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=tsm_LandAndLandImprovements1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=tsm_MachineryAndEquipment1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=tsm_AssetsUnderFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=tsm_EquipmentUnderInstallationAndConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |