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v3.20.1

Consolidated Statements of Cash Flows $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |
Income before income tax | $ 389,862.1 | $ 13,034.5 | $ 397,543.1 | $ 396,161.9
Adjustments for: |  |  |  |
Depreciation expense | 281,411.8 | 9,408.6 | 288,124.9 | 255,796.0
Amortization expense | 5,472.4 | 183.0 | 4,421.4 | 4,346.7
Expected credit losses recognized (reversal) on investments in debt instruments | 1.7 | 0.1 | (2.4) |
Finance costs | 3,250.9 | 108.7 | 3,051.2 | 3,330.3
Share of profits of associates | (2,861.0) | (95.7) | (3,090.6) | (3,014.8)
Interest income | (16,189.4) | (541.2) | (14,694.4) | (9,464.7)
Share-based compensation | 2.8 | 0.1 |  |
Loss on disposal or retirement of property, plant and equipment, net | 950.0 | 31.8 | 1,005.6 | 1,097.9
Loss (gain) on disposal of intangible assets, net | 2.4 | 0.1 | (0.4) |
Impairment loss (reversal of impairment loss) on property, plant and equipment | (301.4) | (10.1) | 423.5 |
Impairment loss on intangible assets |  |  |  | 13.5
Impairment loss on financial assets |  |  |  | 29.6
Loss on financial instruments at fair value through profit or loss, net | 955.7 | 32.0 | 358.2 |
Loss (gain) on disposal of investments in debt instruments at fair value through other comprehensive income, net | (537.8) | (18.0) | 989.1 |
Gain on disposal of available-for-sale financial assets, net |  |  |  | (89.8)
Loss (gain) from disposal of subsidiaries | 4.6 | 0.2 |  | (17.3)
Unrealized (realized) gross profit on sales to associates | (3.4) | (0.1) | 111.8 | 4.6
Loss (gain) on foreign exchange, net | (5,228.2) | (174.8) | 2,916.7 | (9,118.6)
Dividend income | (417.3) | (14.0) | (158.4) | (145.6)
Loss (gain) arising from fair value hedges, net | (13.1) | (0.4) | 2.3 | 30.3
Gain on lease modification | (2.1) | (0.1) |  |
Changes in operating assets and liabilities: |  |  |  |
Financial instruments at fair value through profit or loss | 848.8 | 28.4 | 480.1 | 5,645.1
Notes and accounts receivable, net | (18,119.6) | (605.8) | (13,271.3) | 1,061.8
Receivables from related parties | (277.7) | (9.3) | 599.7 | (214.6)
Other receivables from related parties | 13.4 | 0.4 | 106.1 | (13.9)
Inventories | 20,249.8 | 677.0 | (29,370.0) | (25,229.1)
Other financial assets | 3,383.5 | 113.1 | (4,601.3) | (502.3)
Other current assets | (76.3) | (2.6) | (513.0) | 12.1
Other noncurrent assets |  |  | 152.6 | (1,276.1)
Accounts payable | 5,860.1 | 195.9 | 4,540.6 | 2,572.1
Payables to related parties | 58.4 | 2.0 | (279.9) | 394.2
Salary and bonus payable | 1,800.9 | 60.2 | 216.5 | 582.1
Accrued profit sharing bonus to employees and compensation to directors and supervisors | (332.2) | (11.1) | 562.0 | 525.1
Accrued expenses and other current liabilities | (2,372.0) | (79.3) | (20,226.4) | 30,435.4
Provisions |  |  |  | (4,057.9)
Net defined benefit liability | (215.0) | (7.2) | (60.5) | 44.6
Cash generated from operations | 667,182.8 | 22,306.4 | 619,336.8 | 648,938.6
Income taxes paid | (52,044.1) | (1,740.0) | (45,382.5) | (63,620.4)
Net cash generated by operating activities | 615,138.7 | 20,566.4 | 573,954.3 | 585,318.2
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Acquisitions of financial instruments at fair value through profit or loss | (124.7) | (4.2) | (310.5) |
Acquisitions of financial assets at fair value through other comprehensive income | (257,558.2) | (8,611.1) | (96,412.8) |
Acquisitions of available-for-sale financial assets |  |  |  | (101,824.0)
Acquisitions of held-to maturity financial assets |  |  |  | (1,997.1)
Acquisitions of financial assets at amortized cost | (313.9) | (10.5) | (2,294.1) |
Acquisitions of property, plant and equipment | (460,422.2) | (15,393.6) | (315,581.9) | (330,588.2)
Acquisitions of intangible assets | (9,329.9) | (311.9) | (7,100.3) | (4,480.6)
Acquisitions of land use right |  |  |  | (819.7)
Proceeds from disposal or redemption of financial instruments at fair value through profit or loss - debt instruments | 2,418.2 | 80.9 | 487.2 |
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income | 230,444.5 | 7,704.6 | 86,639.3 |
Proceeds from disposal or redemption of available-for-sale financial assets |  |  |  | 69,538.9
Proceeds from disposal or redemption of held-to-maturity financial assets |  |  |  | 17,980.6
Proceeds from disposal or redemption of financial assets at amortized cost | 14,349.2 | 479.7 | 2,032.4 |
Proceeds from disposal or redemption of property, plant and equipment | 287.3 | 9.6 | 181.5 | 326.2
Proceeds from disposal or redemption of intangible assets |  |  | 0.5 |
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income | 1.1 | 0.0 | 127.9 |
Proceeds from return of capital of available-for-sale financial assets |  |  |  | 14.8
Derecognition of hedging derivative financial instruments |  |  |  | 33.0
Derecognition of hedging financial instruments | (436.6) | (14.6) | 250.5 |
Interest received | 16,875.0 | 564.2 | 14,660.4 | 9,526.3
Cash outflow from disposal of subsidiary |  |  |  | (4.1)
Other dividends received | 320.2 | 10.7 | 158.4 | 145.6
Dividends received from investments accounted for using equity method | 1,719.0 | 57.5 | 3,262.9 | 4,245.8
Refundable deposits paid | (1,465.8) | (49.0) | (2,227.5) | (1,327.0)
Refundable deposits refunded | 1,019.3 | 34.1 | 1,857.2 | 433.0
Net cash used in investing activities | (458,801.6) | (15,339.4) | (314,268.9) | (336,164.9)
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Increase in short-term loans | 31,804.3 | 1,063.3 | 23,923.0 | 10,394.3
Repayment of bonds | (34,900.0) | (1,166.8) | (58,024.9) | (38,100.0)
Repayment of long-term bank loans |  |  |  | (31.4)
Repayment of the principal portion of lease liabilities | (2,930.6) | (98.0) |  |
Interest paid | (3,597.1) | (120.3) | (3,233.4) | (3,482.7)
Guarantee deposits received | 62.2 | 2.1 | 1,668.9 | 950.9
Guarantee deposits refunded | (701.3) | (23.4) | (1,948.1) | (3,823.2)
Cash dividends | (259,303.8) | (8,669.5) | (207,443.0) | (181,512.7)
Donation from shareholders | 4.0 | 0.1 | 10.1 | 20.9
Decrease in non-controlling interests | (75.9) | (2.5) | (77.4) | (113.7)
Net cash used in financing activities | (269,638.2) | (9,015.0) | (245,124.8) | (215,697.6)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS | (9,114.2) | (304.7) | 9,862.3 | (21,317.8)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (122,415.3) | (4,092.7) | 24,422.9 | 12,137.9
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR | 577,814.6 | 19,318.4 | 553,391.7 | 541,253.8
CASH AND CASH EQUIVALENTS, END OF YEAR | 455,399.3 | 15,225.7 | $ 577,814.6 | 553,391.7
Land use right and others [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Proceeds from government grants | 2,565.3 | 85.8 |  | 2,629.8
Property, plant and equipment [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Proceeds from government grants | $ 850.6 | $ 28.4 |  | $ 1.8

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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=20&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_16_b&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Gain loss on lease modification. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition Guarantee deposits received classified as financing activities. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition Guarantee deposits refunded classified as financing activities. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition Cash inflow (outflow) for changes in noncontrolling interests. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition Proceeds from return of capital of available-for-sale financial assets. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition The cash inflow from disposal or redemption of financial assets at amortized cost. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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Period Type: | duration

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- Definition The cash inflow from disposal or redemption of financial assets at fair value through other comprehensive income. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition The cash inflow from the disposal or redemption of financial instruments at fair value through profit or loss - debt instruments. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition The cash inflow from the disposal or redemption of held to maturity financial assets. + References No definition available. + Details
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Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The cash inflow from disposal or redemption of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition The cash inflow from the return of capital of investments in equity instruments at fair value through other comprehensive income. [Refer: Investments in equity instruments at fair value through other comprehensive income] + References No definition available. + Details
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- Definition The cash outflow for the purchase of financial assets at amortized cost. [Refer: Financial instruments at amortized cost] + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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Period Type: | duration

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- Definition The cash outflow for the purchase of financial assets at fair value through other comprehensive income. [Refer:Financial assets at fair value through other comprehensive income]. + References No definition available. + Details
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- Definition The cash outflow for the purchase of financial assets at fair value through profit or loss debt instruments. [Refer: Financial instruments at fair value through profit or loss]. + References No definition available. + Details
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- Definition The cash outflow for the purchase of held to maturity financial assets. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition The cash outflow for acquisition of land for use, classified as investing activities. + References No definition available. + Details
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Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition Unrealized (realized) gross profit on sales to associates. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Details
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- Details
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