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Additional Information of Expenses by Nature | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Additional Information of Expenses by Nature |
33. | ADDITIONAL INFORMATION OF EXPENSES BY NATURE
|  | Years Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
a.   Depreciation of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 203,476.8 |  |  | $ | 235,985.2 |  |  | $ | 264,804.7 |
Recognized in operating expenses |  |  | 16,583.1 |  |  |  | 19,746.3 |  |  |  | 23,292.3 |
Recognized in other operating income and expenses |  |  | 25.1 |  |  |  | 64.5 |  |  |  | 27.9 |
|  | $ | 220,085.0 |  |  | $ | 255,796.0 |  |  | $ | 288,124.9 |
b.  Amortization of intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 2,028.5 |  |  | $ | 2,135.5 |  |  | $ | 2,073.5 |
Recognized in operating expenses |  |  | 1,714.9 |  |  |  | 2,211.2 |  |  |  | 2,347.9 |
|  | $ | 3,743.4 |  |  | $ | 4,346.7 |  |  | $ | 4,421.4 |
c.   Research and development costs expensed as incurred |  | $ | 71,207.7 |  |  | $ | 80,732.5 |  |  | $ | 85,895.6 |
|  | Years Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
d.  Employee benefits expenses |  |  |  |  |  |  |  |  |  |  |  |
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,164.9 |  |  | $ | 2,369.9 |  |  | $ | 2,568.9 |
Defined benefit plans |  |  | 272.2 |  |  |  | 271.5 |  |  |  | 281.8 |
|  |  | 2,437.1 |  |  |  | 2,641.4 |  |  |  | 2,850.7 |
Other employee benefits |  |  | 97,248.0 |  |  |  | 101,488.7 |  |  |  | 105,364.2 |
|  | $ | 99,685.1 |  |  | $ | 104,130.1 |  |  | $ | 108,214.9 |
Employee benefits expense summarized by function |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 58,493.5 |  |  | $ | 61,026.1 |  |  | $ | 63,597.7 |
Recognized in operating expenses |  |  | 41,191.6 |  |  |  | 43,104.0 |  |  |  | 44,617.2 |
|  | $ | 99,685.1 |  |  | $ | 104,130.1 |  |  | $ | 108,214.9 |
According to TSMC’s Articles of Incorporation, TSMC shall allocate compensation to directors and profit sharing bonus to employees of TSMC not more than 0.3% and not less than 1% of annual profits during the period, respectively. TSMC accrued profit sharing bonus to employees based on a percentage of net income before income tax, profit sharing bonus to employees and compensation to directors during the period, which amounted to NT$22,418.3 million, NT$23,019.1 million and NT$23,570.0 million for the years ended December 31, 2016, 2017 and 2018, respectively; compensation to directors was expensed based on estimated amount payable. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. TSMC’s profit sharing bonus to employees and compensation to directors in the amounts of NT$22,418.3 million and NT$376.4 million in cash for 2016, respectively; profit sharing bonus to employees and compensation to directors in the amounts of NT$23,019.1 million and NT$368.9 million in cash for 2017, respectively, and profit sharing bonus to employees and compensation to directors in the amounts of NT$23,570.0 million and NT$349.3 million in cash for 2018, respectively, had been approved by the Board of Directors of TSMC held on February 14, 2017, February 13, 2018 and February 19, 2019, respectively. There is no significant difference between the aforementioned approved amounts and the amounts charged against earnings of 2016, 2017 and 2018, respectively.

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + 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
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