XML 80 R58.htm IDEA: XBRL DOCUMENT
v3.21.1

Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Statement [LineItems] |
Appropriations of Earnings and Dividends Per Share | The appropriation of 2018 earnings has been approved by TSMC’s shareholders in its meeting held on June 5, 2019. The appropriation and cash dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Cash Dividends Per Share |
|  | NT$ |  |  | (NT$) |
|  | (In Millions) |  |  |  |
Legal capital reserve |  | $ | 35,113.1 |  |  |  |  |
Special capital reserve |  | $ | (11,459.5 | ) |  |  |  |
Cash dividends to shareholders |  | $ | 207,443.0 |  |  | $ | 8.0 |
The appropriations of 2019 and 2020 quarterly earnings have been approved by TSMC’s Board of Directors in its meeting, respectively. 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 |
|  | First Quarter of 2020 |  |  | Second Quarter of 2020 |  |  | Third Quarter of 2020 |  |  | Fourth Quarter of 2020 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Resolution date of TSMC’s Board of Directors in its meeting |  |  | May 12, 2020 |  |  |  | August 11, 2020 |  |  |  | November 10, 2020 |  |  |  | February 9, 2021 |
Special capital reserve |  | $ | (2,694.8 | ) |  | $ | 11,884.5 |  |  | $ | 5,501.3 |  |  | $ | 12,420.7 |
Cash dividends to shareholders |  | $ | 64,826.0 |  |  | $ | 64,826.0 |  |  | $ | 64,826.0 |  |  | $ | 64,826.0 |
Cash dividends per share (NT$) |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 2.5 |
Changes in Other Reserves | Changes in others were as follows:
|  | 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 |
|  | 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) |
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 | )
|  | Year Ended December 31, 2020 |
|  | 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 |  | $ | (26,871.4 | ) |  | $ | (692.9 | ) |  | $ | (3.8 | ) |  | $ | (0.2 | ) |  | $ | (27,568.3 | )
Exchange differences arising on translation of foreign operations |  |  | (29,846.8 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (29,846.8 | )
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | — |  |  |  | 423.2 |  |  |  | — |  |  |  | — |  |  |  | 423.2 |
Debt instruments |  |  | — |  |  |  | 3,907.0 |  |  |  | — |  |  |  | — |  |  |  | 3,907.0 |
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal |  |  | — |  |  |  | 108.7 |  |  |  | — |  |  |  | — |  |  |  | 108.7 |
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | — |  |  |  | (1,439.4 | ) |  |  | — |  |  |  | — |  |  |  | (1,439.4 | )
Loss allowance adjustments from debt instruments |  |  | — |  |  |  | (0.9 | ) |  |  | — |  |  |  | — |  |  |  | (0.9 | )
Gain (loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 24.1 |  |  |  | — |  |  |  | 24.1 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | (20.3 | ) |  |  | — |  |  |  | (20.3 | )
Share of other comprehensive income (loss) of associates |  |  | (283.4 | ) |  |  | 15.5 |  |  |  | — |  |  |  | — |  |  |  | (267.9 | )
Share of unearned stock-based employee compensation of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.2 |  |  |  | 0.2 |
Income tax effect |  |  | — |  |  |  | 0.6 |  |  |  | — |  |  |  | — |  |  |  | 0.6 |
Balance, end of year |  | $ | (57,001.6 | ) |  | $ | 2,321.8 |  |  | $ | — |  |  | $ | — |  |  | $ | (54,679.8 | )
Capital Stock - Common Stock [member] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| a. | Capital stock
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | 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, 2019 |  |  | December 31, 2020 |
|  | 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 |  |  | 121.8 |  |  |  | 121.8 |
From share of changes in equities of associates |  |  | 302.2 |  |  |  | 302.5 |
Donations |  |  | 33.3 |  |  |  | 40.5 |
|  | $ | 56,339.7 |  |  | $ | 56,347.2 |

X
- Definition The disclosure of classes of share capital. [Refer: Share capital [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfDividendsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
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_ComponentsOfEquityAxis=ifrs-full_IssuedCapitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_SharePremiumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |