XML 71 R49.htm IDEA: XBRL DOCUMENT v3.21.1

Notes and Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2020

Statement [LineItems]

Summary of Notes and Accounts Receivable, Net

		December 31,   2019				December 31,   2020
		NT$				NT$
		(In Millions)				(In Millions)
At amortized cost
Notes and accounts receivable		$	135,978.0			$	142,771.6
Less: Loss allowance			(325.3	)			(246.6	)
			135,652.7				142,525.0
At FVTOCI			3,255.9				2,955.3
		$	138,908.6			$	145,480.3

Movements of Allowance for Doubtful Receivables

Movements of the loss allowance for accounts receivable

		Years Ended December 31
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Balance, beginning of year		$	227.0			$	7.3			$	325.3
Provision (Reversal)			(219.7	)			318.2				(78.5	)
Effect of exchange rate changes			—				(0.2	)			(0.2	)
Balance, end of year		$	7.3			$	325.3			$	246.6

Trade accounts and notes receivable [member]

Statement [LineItems]

Aging Analysis of Notes and Accounts Receivable, Net

Aging analysis of notes and accounts receivable

		December 31,   2019				December 31,   2020
		NT$				NT$
		(In Millions)				(In Millions)
Not past due		$	126,134.8			$	140,933.6
Past due
Past due within 30 days			13,082.1				4,784.4
Past due 31-60 days			12.8				8.7
Past due 61-120 days			1.0				0.1
Past due over 121 days			3.2				0.1
Less: Loss allowance			(325.3	)			(246.6	)
		$	138,908.6			$	145,480.3

X

- Definition

Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 37
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_a&doctype=Standard&book=b
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ 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_DisclosureOfAllowanceForCreditLossesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of Trade notes and accounts receivable, net.

+ References

No definition available.

+ Details

Name:	tsm_DisclosureOfTradeNotesAndAccountsReceivableNetExplanatory
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_ClassesOfFinancialAssetsAxis=tsm_TradeAccountsAndNotesReceivableMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: