XML 76 R77.htm IDEA: XBRL DOCUMENT v3.20.1

Application Of New And Revised International Financial Reporting Standards (Ifrs), International Accounting Standards (Ias), Ifric Interpretations (Ifric), And Sic Interpretations (Sic) Issued By The International Accounting Standards Board (Iasb) (Collectively, "Ifrss") - Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease (Detail) - TWD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of initial application of standards or interpretations [abstract]
The future minimum lease payments of non-cancellable operating lease on December 31, 2018		$ 20,849.6
Less: Recognition exemption for short-term leases		(3,189.8)
Undiscounted gross amounts on January 1, 2019		17,659.8
Discounted using the incremental borrowing rate on January 1, 2019		16,465.6
Add: Adjustments as a result of a different treatment of extension and purchase options		3,438.0
Lease liabilities recognized on January 1, 2019	$ 17,316.9	$ 19,903.6

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 47
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_47_b&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_LeaseLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of the discounted extension and purchase options of assets subject to leases agreements under IFRS16.

+ References

No definition available.

+ Details

Name:	tsm_AdjustmentsAsResultOfDifferentTreatmentOfExtensionAndPurchaseOptions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.

+ References

No definition available.

+ Details

Name:	tsm_MinimumLeasePaymentPayableUndernoncancellableOperatingLease
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of lessee's discounted obligation for lease payments from lease agreements under IFRS16.

+ References

No definition available.

+ Details

Name:	tsm_OperatingLeasesDiscountedUsingIncrementalBorowingRate
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of lessee's undiscounted obligation for lease payments from lease agreements under IFRS16.

+ References

No definition available.

+ Details

Name:	tsm_UndiscountedFutureOperatingLeasePayments
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant