XML 52 R51.htm IDEA: XBRL DOCUMENT
v3.20.1

Hedging Financial Instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Statement [LineItems] |
Summary of hedging financial instruments |
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets - current |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | — |  |  | $ | 22.4 |
Cash flow hedges |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | 23.5 |  |  |  | 3.5 |
|  | $ | 23.5 |  |  | $ | 25.9 |
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial liabilities - current |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | 153.9 |  |  | $ | — |
Cash flow hedges |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | 1.9 |  |  |  | 1.8 |
|  | $ | 155.8 |  |  | $ | 1.8 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges of interest rate risk. December 31, 2018
Hedging Instruments |  | Contract Amount (US$ in Millions) |  |  | Maturity |
US treasury bonds interest rate futures contracts |  |  | US$330.3 |  |  |  | March 2019 |
Hedged Items |  | Asset Carrying Amount |  |  | Accumulated Amount of Fair Value Hedge Adjustments |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets at FVTOCI |  |  | $23,229.5 |  |  |  | $ (13.5) |
December 31, 2019
Hedging Instruments |  | Contract Amount (US$ in Millions) |  |  | Maturity |
US treasury bonds interest rate futures contracts |  |  | US$122.2 |  |  |  | March 2020 |
Hedged Items |  | Asset Carrying Amount |  |  | Accumulated Amount of Fair Value Hedge Adjustments |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets at FVTOCI |  |  | $ 7,364.7 |  |  |  | $ (22.4) |
The effect for the years ended December 31, 2018 and 2019 is detailed below:
Hedging Instruments/Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Hedging Instruments |  |  |  |  |  |  |  |
US treasury bonds interest rate futures contracts |  | $ | 11.5 |  |  | $ | (164.7 | )
Hedged Items |  |  |  |  |  |  |  |
Financial assets at FVTOCI |  |  | (13.8 | ) |  |  | 177.8 |
|  | $ | (2.3 | ) |  | $ | 13.1 |
Foreign currency risk [member] |
Statement [LineItems] |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges for foreign currency risk. December 31, 2018
Hedging Instruments |  | Contract Amount (In Millions) |  |  | Maturity |  | Balance in Other Equity (Continuing Hedges) NT$ (In Millions) |
Forward exchange contract s |  | NT$ | 3,917.7/EUR112.0 |  |  | February 2019 to April 2019 |  | $ | 23.6 |
December 31, 2019
Hedging Instruments |  | Contract Amount (In Millions) |  |  | Maturity |  | Balance in Other Equity (Continuing Hedges) NT$ (In Millions) |
Forward exchange contract s |  | NT$ | 1,342.4/EUR40.0 |  |  | January 2020 |  | $ | (3.8 | )
Cash flow hedges [member] |
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | The effect for the years ended December 31, 2018 and 2019 is detailed below:
Hedging Instruments/Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Hedging Instrument s |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 34.6 |  |  | $ | (109.6 | )
Foreign currency deposits |  |  | 6.4 |  |  |  | — |
|  | $ | 41.0 |  |  | $ | (109.6 | )
Hedged Items |  |  |  |  |  |  |  |
Forecast transaction (capital expenditures) |  | $ | (41.0 | ) |  | $ | 109.6 |

X
- Definition The disclosure of detailed information about hedged items. [Refer: Hedged items [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 24B -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_24B&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 24A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_24A&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about hedging financial instruments. + References No definition available. + Details
Name: | tsm_DisclosureOfDetailedInformationAboutHedgingFinancialInstrumentsExplanatory
Namespace Prefix: | tsm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | tsm_StatementLineItems
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=tsm_ForeignCurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |