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Equity (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Appropriations of Earnings and Dividends Per Share

The appropriations of 2017 and 2018 earnings have been approved by TSMC’s shareholders in its meetings held on June 5, 2018 and June 5, 2019, respectively. The appropriations and cash dividends per share were as follows:

		Appropriation of Earnings								Cash Dividends Per Share (NT$)
		For Fiscal Year 2017				For Fiscal Year 2018				For Fiscal Year 2017				For Fiscal Year 2018
		NT$ (In Millions)				NT$ (In Millions)
Legal capital reserve		$	34,311.2			$	35,113.1
Special capital reserve		$	26,907.5			$	(11,459.5	)
Cash dividends to shareholders		$	207,443.0			$	207,443.0				$8.0				$8.0

The appropriations of 2019 earnings for each quarter have been approved by TSMC’s Board of Directors in its meeting. The appropriations and cash dividends per share were as follows:

		First Quarter of 2019				Second Quarter of 2019				Third Quarter of 2019				Fourth Quarter of 2019
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			June 5, 2019				August 13, 2019				November 12, 2019				February 11, 2020
Special capital reserve		$	(4,724.0	)		$	(3,338.2	)		$	3,289.2			$	16,893.0
Cash dividends to shareholders		$	51,860.8			$	64,826.0			$	64,826.0			$	64,826.0
Cash dividends per share (NT$)		$	2.0			$	2.5			$	2.5			$	2.5

Changes in Other Reserves

Changes in others were as follows:

		Year Ended December 31, 2017
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) from Available-for- sale  Financial Assets				Cash Flow Hedges Reserve				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	1,661.2			$	2.6			$	0.1			$	—			$	1,663.9
Exchange differences arising on translation of foreign operations			(28,257.4	)			—				—				—				(28,257.4	)
Changes in fair value of available-for-sale financial assets			—				(154.7	)			—				—				(154.7	)
Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets			—				(61.2	)			—				—				(61.2	)
Gain/(loss) arising on changes in the fair value of hedging instruments			—				—				99.6				—				99.6
Transferred to initial carrying amount of hedged items			—				—				(94.9	)			—				(94.9	)
Share of other comprehensive income (loss) of associates			(101.5	)			2.1				—				—				(99.4	)
Share of unearned stock-based employee compensation of associates			—				—				—				(10.3	)			(10.3	)
Income tax effect			—				(2.9	)			(0.6	)			—				(3.5	)
Balance, end of year		$	(26,697.7	)		$	(214.1	)		$	4.2			$	(10.3	)		$	(26,917.9	)

		Year Ended December 31, 2018
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year(IFRS 9)		$	(26,697.7	)		$	(524.9	)		$	4.2			$	(10.3	)		$	(27,228.7	)
Exchange differences arising on translation of foreign operations			14,562.0				—				—				—				14,562.0
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				(3,311.6	)			—				—				(3,311.6	)
Debt instruments			—				(1,858.0	)			—				—				(1,858.0	)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				1,193.1				—				—				1,193.1
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				989.1				—				—				989.1
Loss allowance adjustments from debt instruments			—				(2.0	)			—				—				(2.0	)
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				41.0				—				41.0
Transferred to initial carrying amount of hedged items			—				—				(22.2	)			—				(22.2	)
Share of other comprehensive income (loss) of associates			93.3				(6.8	)			—				—				86.5
Share of unearned stock-based employee compensation of associates			—				—				—				8.5				8.5
Income tax effect			—				91.8				0.6				—				92.4
Balance, end of year		$	(12,042.4	)		$	(3,429.3	)		$	23.6			$	(1.8	)		$	(15,449.9	)

		Year Ended December 31, 2019
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$				NT$				NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)				(In Millions)				(In Millions)
Balance, beginning of year		$	(12,042.4	)		$	(3,429.3	)		$	23.6			$	(1.8	)		$	(15,449.9	)
Exchange differences arising on translation of foreign operations			(14,693.5	)			—				—				—				(14,693.5	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				334.5				—				—				334.5
Debt instruments			—				3,097.3				—				—				3,097.3
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				(162.1	)			—				—				(162.1	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(537.8	)			—				—				(537.8	)
Loss allowance adjustments from debt instruments			—				6.9				—				—				6.9
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				(109.6	)			—				(109.6	)
Other comprehensive income transferred to profit or loss due to disposal of subsidiary			4.6				—				—				—				4.6
Transferred to initial carrying amount of hedged items			—				—				82.3				—				82.3
Share of other comprehensive income (loss) of associates			(140.1	)			(11.8	)			(0.1	)			—				(152.0	)
Share of unearned stock-based employee compensation of associates			—				—				—				1.6				1.6
Income tax effect			—				9.4				—				—				9.4
Balance, end of year		$	(26,871.4	)		$	(692.9	)		$	(3.8	)		$	(0.2	)		$	(27,568.3	)

Capital Stock - Common Stock [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

a. Capital stock

		December 31, 2018				December 31, 2019
		NT$				NT$
		(In Millions)				(In Millions)
Authorized shares			28,050.0				28,050.0
Authorized capital		$	280,500.0			$	280,500.0
Issued and paid shares			25,930.3				25,930.3
Issued capital		$	259,303.8			$	259,303.8

Capital Surplus [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

b. Capital surplus

		December 31, 2018				December 31, 2019
		NT$				NT$
		(In Millions)				(In Millions)
Additional paid-in capital		$	24,185.0			$	24,185.0
From merger			22,804.5				22,804.5
From convertible bonds			8,892.9				8,892.9
From share of changes in equities of subsidiaries			121.5				121.8
From share of changes in equities of associates			282.8				302.2
Donations			29.3				33.3
		$	56,316.0			$	56,339.7

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