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Additional Information of Expenses by Nature | 12 Months Ended
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Dec. 31, 2020
Text Block [Abstract] |
Additional Information of Expenses by Nature |
30. | ADDITIONAL INFORMATION OF EXPENSES BY NATURE
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
a.   Depreciation of property, plant and equipment and right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 264,804.7 |  |  | $ | 256,530.9 |  |  | $ | 299,311.4 |
Recognized in operating expenses |  |  | 23,292.3 |  |  |  | 24,856.7 |  |  |  | 25,191.3 |
Recognized in other operating income and expenses |  |  | 27.9 |  |  |  | 24.2 |  |  |  | 35.7 |
|  | $ | 288,124.9 |  |  | $ | 281,411.8 |  |  | $ | 324,538.4 |
b.  Amortization of intangible assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 2,073.5 |  |  | $ | 3,069.9 |  |  | $ | 4,837.7 |
Recognized in operating expenses |  |  | 2,347.9 |  |  |  | 2,402.5 |  |  |  | 2,348.5 |
|  | $ | 4,421.4 |  |  | $ | 5,472.4 |  |  | $ | 7,186.2 |
c.   Employee benefits expenses |  |  |  |  |  |  |  |  |  |  |  |
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,568.9 |  |  | $ | 2,609.7 |  |  | $ | 2,809.5 |
Defined benefit plans |  |  | 281.8 |  |  |  | 259.6 |  |  |  | 204.9 |
|  |  | 2,850.7 |  |  |  | 2,869.3 |  |  |  | 3,014.4 |
Other employee benefits |  |  | 105,364.2 |  |  |  | 107,115.3 |  |  |  | 137,803.0 |
|  | $ | 108,214.9 |  |  | $ | 109,984.6 |  |  | $ | 140,817.4 |
Employee benefits expense summarized by function |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  | $ | 63,597.7 |  |  | $ | 64,702.0 |  |  | $ | 83,099.0 |
Recognized in operating expenses |  |  | 44,617.2 |  |  |  | 45,282.6 |  |  |  | 57,718.4 |
|  | $ | 108,214.9 |  |  | $ | 109,984.6 |  |  | $ | 140,817.4 |
According to TSMC’s Articles of Incorporation, TSMC shall allocate compensation to directors and profit sharing bonus to employees of TSMC not more than 0.3% and not less than 1% of annual profits during the period, respectively.
|  | TSMC accrued profit sharing bonus to employees based on a percentage of net income before income tax, profit sharing bonus to employees and compensation to directors during the period; compensation to directors was expensed based on estimated amount payable. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. Accrued profit sharing bonus to employees is illustrated below: |
|  |  |  | Years Ended December 31 |
|  |  | 2018 |  |  | 2019 |  |  | 2020 |
|  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
| Profit sharing bonus to employees |  | $ | 23,570.0 |  |  | $ | 23,165.7 |  |  | $ | 34,753.2 |
| TSMC’s profit sharing bonus to employees and compensation to directors for 2018, 2019 and 2020 had been approved by the Board of Directors of TSMC, as illustrated below: |
|  |  | Years Ended December 31 |
|  |  | 2018 |  |  | 2019 |  |  | 2020 |
|  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
| Resolution Date of TSMC’s Board of Directors in its meeting |  |  | February 19, 2019 |  |  |  | February 11, 2020 |  |  |  | February 9, 2021 |
| Profit sharing bonus to employees |  | $ | 23,570.0 |  |  | $ | 23,165.7 |  |  | $ | 34,753.2 |
| Compensation to directors |  | $ | 349.3 |  |  | $ | 360.4 |  |  | $ | 509.8 |
|  | There is no significant difference between the aforementioned approved amounts and the amounts charged against earnings of 2018, 2019 and 2020, respectively |

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