XML 82 R39.htm IDEA: XBRL DOCUMENT
v3.20.1

Related Party Transactions | 12 Months Ended
--- | ---
Dec. 31, 2019
TextBlock [abstract] |
Related Party Transactions |
35. | RELATED PARTY TRANSACTIONS
Intercompany balances and transactions between TSMC and its subsidiaries, which are related parties of TSMC, have been eliminated upon consolidation; therefore those items are not disclosed in this note. The following is a summary of significant transactions between the Company and other related parties:
| a. | Related party name and categories
Related Party Name |  | Related Party Categories
GUC |  | Associates
VIS |  | Associates
SSMC |  | Associates
Xintec |  | Associates
Mutual-Pak |  | Associates
TSMC Education and Culture Foundation |  | Other related parties
TSMC Charity Foundation |  | Other related parties
| b. | Net revenue
|  |  |  | Years Ended December 31 |
|  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |
Net revenue from sale of good s |  | Associates |  | $ | 8,496.0 |  |  | $ | 8,980.1 |  |  | $ | 6,253.9 |
|  | Other related parties |  |  | 0.1 |  |  |  | 0.3 |  |  |  | — |
|  |  |  | $ | 8,496.1 |  |  | $ | 8,980.4 |  |  | $ | 6,253.9 |
Net revenue from royalties |  | Associates |  | $ | 482.5 |  |  | $ | 362.3 |  |  | $ | 183.6 |
| c. | Purchases
|  |  |  | Years Ended December 31 |
|  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |
Associates |  |  |  | $ | 9,904.6 |  |  | $ | 8,809.5 |  |  | $ | 6,301.4 |
| d. | Receivables from related parties
|  |  |  | December 31, 2018 |  |  | December 31, 2019 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Name/Categories |  |  |  |  |  |  |  |
Receivables from related parties |  | GUC |  | $ | 481.9 |  |  | $ | 741.9 |
|  | Xintec |  |  | 102.5 |  |  |  | 120.2 |
|  |  |  | $ | 584.4 |  |  | $ | 862.1 |
Other receivables from related parties |  | SSMC |  | $ | 53.8 |  |  | $ | 46.5 |
|  | VIS |  |  | 10.4 |  |  |  | 3.9 |
|  | Other associates |  |  | 0.8 |  |  |  | 1.2 |
|  |  |  | $ | 65.0 |  |  | $ | 51.6 |
| e. | Payables to related parties
|  |  |  | December 31, 2018 |  |  | December 31, 2019 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Name/Categories |  |  |  |  |  |  |  |
Payables to related parties |  | Xintec |  | $ | 649.8 |  |  | $ | 736.9 |
|  | SSMC |  |  | 362.6 |  |  |  | 487.9 |
|  | VIS |  |  | 357.1 |  |  |  | 154.0 |
|  | Others |  |  | 7.0 |  |  |  | 56.1 |
|  |  |  | $ | 1,376.5 |  |  | $ | 1,434.9 |
| f. | Others
|  |  |  | Years Ended December 31 |
|  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |
Manufacturing expenses |  | Associates |  | $ | 2,196.1 |  |  | $ | 2,974.6 |  |  | $ | 2,823.0 |
Research and development expenses |  | Associates |  | $ | 69.8 |  |  | $ | 83.1 |  |  | $ | 163.4 |
General and administrative expenses |  | Other related parties |  | $ | 101.5 |  |  | $ | 120.8 |  |  | $ | 120.0 |
The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements. The Company leased factory and office from associates. The lease terms and prices were both determined in accordance with mutual agreements. The rental expenses were paid to associates monthly; the related expenses were both classified under manufacturing expenses.
| g. | Compensation of key management personnel
The compensation to directors and other key management personnel for the years ended December 31, 2017, 2018 and 2019 were as follows:
|  |  |  | Years Ended December 31 |
|  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Short-term employee benefits |  |  |  | $ | 2,170.3 |  |  | $ | 2,004.9 |  |  | $ | 1,922.2 |
Post-employment benefits |  |  |  |  | 3.7 |  |  |  | 3.4 |  |  |  | 2.7 |
|  |  |  | $ | 2,174.0 |  |  | $ | 2,008.3 |  |  | $ | 1,924.9 |
The compensation to directors and other key management personnel were determined by the Compensation Committee of TSMC in accordance with the individual performance and the market trends.

X
- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2019-01-01 -Section Disclosures -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfRelatedPartyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | tsm_TextblockAbstract
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration