XML 167 R99.htm IDEA: XBRL DOCUMENT
v3.20.1

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | $ 1,072,050.3 |  | $ 1,062,542.3 |
Additions (Deductions) | 564,283.0 |  | 300,024.4 | $ 322,493.9
Ending balance | 1,352,377.4 | $ 45,214.9 | 1,072,050.3 | 1,062,542.3
Land and Land Improvements [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,460.8 |  | 3,472.7 |
Ending balance |  |  | 3,460.8 | 3,472.7
Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 200,340.2 |  | 184,688.1 |
Ending balance |  |  | 200,340.2 | 184,688.1
Machinery and equipment |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 679,481.2 |  | 692,303.4 |
Impairment | 301.4 |  | 423.5 |
Ending balance |  |  | 679,481.2 | 692,303.4
Office equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 15,857.1 |  | 14,724.6 |
Ending balance |  |  | 15,857.1 | 14,724.6
Equipment under installation and construction in progress [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 172,911.0 |  | 167,353.5 |
Ending balance |  |  | 172,911.0 | 167,353.5
Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,372,779.1 |  | 3,080,615.1 | 2,773,250.8
Additions (Deductions) |  |  | 300,024.4 | 322,493.9
Disposals or retirements |  |  | (7,174.2) | (9,967.8)
Reclassification |  |  |  | 10.3
Effect of disposal of subsidiary |  |  |  | (66.5)
Effect of exchange rate changes |  |  | (686.2) | (5,105.6)
Ending balance |  |  | 3,372,779.1 | 3,080,615.1
Cost [member] | Land and Land Improvements [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 4,011.4 |  | 3,983.2 | 4,049.3
Effect of exchange rate changes |  |  | 28.2 | (66.1)
Ending balance |  |  | 4,011.4 | 3,983.2
Cost [member] | Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 418,714.3 |  | 379,134.6 | 304,404.5
Additions (Deductions) |  |  | 40,396.4 | 75,594.7
Disposals or retirements |  |  | (410.9) | (37.0)
Effect of exchange rate changes |  |  | (405.8) | (827.6)
Ending balance |  |  | 418,714.3 | 379,134.6
Cost [member] | Machinery and equipment |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,728,760.2 |  | 2,487,752.3 | 2,042,867.7
Additions (Deductions) |  |  | 247,042.3 | 458,605.8
Disposals or retirements |  |  | (5,972.5) | (9,553.0)
Reclassification |  |  |  | 8.8
Effect of disposal of subsidiary |  |  |  | (51.2)
Effect of exchange rate changes |  |  | (61.9) | (4,125.8)
Ending balance |  |  | 2,728,760.2 | 2,487,752.3
Cost [member] | Office equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 48,382.2 |  | 42,391.5 | 34,729.6
Additions (Deductions) |  |  | 6,773.4 | 8,195.9
Disposals or retirements |  |  | (790.8) | (377.8)
Reclassification |  |  |  | 1.5
Effect of disposal of subsidiary |  |  |  | (14.8)
Effect of exchange rate changes |  |  | 8.1 | (142.9)
Ending balance |  |  | 48,382.2 | 42,391.5
Cost [member] | Equipment under installation and construction in progress [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 172,911.0 |  | 167,353.5 | 387,199.7
Additions (Deductions) |  |  | 5,812.3 | (219,902.5)
Effect of disposal of subsidiary |  |  |  | (0.5)
Effect of exchange rate changes |  |  | (254.8) | 56.8
Ending balance |  |  | 172,911.0 | 167,353.5
Accumulated depreciation [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,300,728.8 |  | 2,018,072.8 | 1,775,473.1
Additions (Deductions) |  |  | 288,124.9 | 255,796.0
Disposals or retirements |  |  | (5,962.6) | (8,520.6)
Reclassification |  |  |  | 9.7
Impairment |  |  | 423.5 |
Effect of disposal of subsidiary |  |  |  | (56.7)
Effect of exchange rate changes |  |  | 70.2 | (4,628.7)
Ending balance |  |  | 2,300,728.8 | 2,018,072.8
Accumulated depreciation [member] | Land and Land Improvements [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 550.6 |  | 510.5 | 524.8
Additions (Deductions) |  |  | 20.9 | 27.8
Effect of exchange rate changes |  |  | 19.2 | (42.1)
Ending balance |  |  | 550.6 | 510.5
Accumulated depreciation [member] | Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 218,374.1 |  | 194,446.5 | 174,349.1
Additions (Deductions) |  |  | 24,293.4 | 20,844.6
Disposals or retirements |  |  | (399.0) | (28.8)
Effect of exchange rate changes |  |  | 33.2 | (718.4)
Ending balance |  |  | 218,374.1 | 194,446.5
Accumulated depreciation [member] | Machinery and equipment |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,049,279.0 |  | 1,795,448.9 | 1,577,377.5
Additions (Deductions) |  |  | 258,195.3 | 229,985.6
Disposals or retirements |  |  | (4,773.6) | (8,114.3)
Reclassification |  |  |  | 8.2
Impairment |  |  | 423.5 |
Effect of disposal of subsidiary |  |  |  | (42.8)
Effect of exchange rate changes |  |  | (15.1) | (3,765.3)
Ending balance |  |  | 2,049,279.0 | 1,795,448.9
Accumulated depreciation [member] | Office equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | $ 32,525.1 |  | 27,666.9 | 23,221.7
Additions (Deductions) |  |  | 5,615.3 | 4,938.0
Disposals or retirements |  |  | (790.0) | (377.5)
Reclassification |  |  |  | 1.5
Effect of disposal of subsidiary |  |  |  | (13.9)
Effect of exchange rate changes |  |  | 32.9 | (102.9)
Ending balance |  |  | $ 32,525.1 | $ 27,666.9

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 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_98_a&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_MachineryAndEquipmentMember
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_EquipmentUnderInstallationAndConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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: |