XML 70 R48.htm IDEA: XBRL DOCUMENT v3.21.1

Hedging Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2020

Statement [LineItems]

Summary of hedging financial instruments

		December 31, 2019				December 31, 2020
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets- current
Fair value hedges
Interest rate futures contracts		$	22.4			$	0.1
Cash flow hedges
Forward exchange contracts			3.5				—
		$	25.9			$	0.1
Financial liabilities- current
Fair value hedges
Interest rate futures contracts		$	—			$	1.2
Cash flow hedges
Forward exchange contracts			1.8				—
		$	1.8			$	1.2

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, 2019

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury bonds		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)

December 31, 2020

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury bonds		US$88.7		March 2021
Hedged Items		Asset Carrying Amount		Accumulated Amount of Fair Value Hedge Adjustments
		NT$		NT$
		(In Millions)		(In Millions)
Financial assets at FVTOCI		$    6,198.7		$    1.1

The effect for the years ended December 31, 2018, 2019 and 2020 is detailed below:

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Hedging Instruments
Interest rate futures contracts - US Treasury bonds		$	11.5			$	(164.7	)		$	(353.6	)
Hedged Items
Financial assets at FVTOCI			(13.8	)			177.8				353.6
		$	(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, 2019

Hedging Instruments		Contract Amount (In Millions)				Maturity		Balance in Other Equity (Continuing Hedges) NT$ (In Millions)
Forward exchange contracts		Sell NT$	1,342.4			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, 2019 and 2020 is detailed below:

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Hedging Instruments
Forward exchange contracts		$	34.6			$	(109.6	)		$	24.1
Foreign currency deposits			6.4				—				—
		$	41.0			$	(109.6	)		$	24.1
Hedged Items
Forecast transaction (capital expenditures)		$	(41.0	)		$	109.6			$	(24.1	)

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 2020-01-01
-Paragraph 24B
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_24B&doctype=Standard
-URIDate 2020-01-01

+ 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 2020-01-01
-Paragraph 24A
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_24A&doctype=Standard
-URIDate 2020-01-01

+ 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: