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Equity (Tables)

12 Months Ended

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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