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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
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Detail Information of Subsidiaries | The detail information of the subsidiaries at the end of reporting period was as follows:
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2018 |  | December 31, 2019 |  | Note
TSMC |  | TSMC North America |  | Selling and marketing of integrated circuits and other semiconductor devices |  | San Jose, California, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Europe B.V. (TSMC Europe) |  | Customer service and supporting activities |  | Amsterdam, the Netherlands |  | 100% |  | 100% |  | a)
|  | TSMC Japan Limited (TSMC Japan) |  | Customer service and supporting activities |  | Yokohama, Japan |  | 100% |  | 100% |  | a)
|  | TSMC Korea Limited (TSMC Korea) |  | Customer service and supporting activities |  | Seoul, Korea |  | 100% |  | 100% |  | a)
|  | TSMC Partners, Ltd. (TSMC Partners) |  | Investing in companies involved in the design, manufacture, and other related business in the semiconductor industry and other investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | a)
|  | TSMC Global, Ltd. (TSMC Global) |  | Investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | —
|  | TSMC China Company Limited (TSMC China) |  | Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Shanghai, China |  | 100% |  | 100% |  | —
|  | TSMC Nanjing Company Limited (TSMC Nanjing) |  | Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Nanjing, China |  | 100% |  | 100% |  | b)
|  | VisEra Technologies Company Ltd. (VisEra Tech) |  | Engaged in manufacturing electronic spare parts and in researching, developing, designing, manufacturing, selling, packaging and testing of color filter |  | Hsin-Chu, Taiwan |  | 87% |  | 87% |  | —
|  | VentureTech Alliance Fund II, L.P. (VTAF II) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | VentureTech Alliance Fund III, L.P. (VTAF III) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | TSMC Solar Europe GmbH |  | Selling of solar related products and providing customer service |  | Hamburg, Germany |  | 100% |  | — |  | a) , c)
TSMC Partners |  | TSMC Development, Inc. (TSMC Development) |  | Investing in companies involved in the manufacturing related business in the semiconductor industry |  | Delaware, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Technology, Inc. (TSMC Technology) |  | Engineering support activities |  | Delaware, U.S.A. |  | 100% |  | 100% |  | a)
|  | TSMC Design Technology Canada Inc. (TSMC Canada) |  | Engineering support activities |  | Ontario, Canada |  | 100% |  | 100% |  | a)
|  | InveStar Semiconductor Development Fund, Inc. (ISDF) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 97% |  | 97% |  | a) , d)
|  | InveStar Semiconductor Development Fund, Inc. (II) LDC. (ISDF II) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 97% |  | 97% |  | a) , d)
TSMC Development |  | WaferTech, LLC (WaferTech) |  | Manufacturing, selling and testing of integrated circuits and other semiconductor devices |  | Washington, U.S.A. |  | 100% |  | 100% |  | —
VTAF III |  | Growth Fund Limited (Growth Fund) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 100% |  | 100% |  | a)
| Note a: | This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors.
| Note b: | Under the investment agreement entered into with the municipal government of Nanjing, China, the Company will make an investment in Nanjing in the amount of approximately US$3 billion to establish a subsidiary operating a 300mm wafer fab with the capacity of 20,000 12-inch wafers per month, and a design service center.
| Note c: | TSMC Solar Europe GmbH has completed the liquidation procedures in March 2019.
| Note d: | The subsidiary is under liquidation procedures.

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