XML 140 R131.htm IDEA: XBRL DOCUMENT v3.21.2

Related Party Transactions - Summary of Significant Transactions between the Company and Other Related Parties (Detail) $ in Millions, $ in Millions	6 Months Ended
	Jun. 30, 2021 TWD ($)	Jun. 30, 2020 TWD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2020 TWD ($)
Disclosure of transactions between related parties [line items]
Receivables from related parties	$ 784.4		$ 28.1	$ 558.1
Payables to related parties	1,504.2			2,107.7
Other receivables from related parties	1,711.7		$ 61.3	50.6
Global Unichip Corporation [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	675.5			370.6
Xintec Inc. [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	108.9			187.5
Payables to related parties	727.6			1,358.6
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	412.2			400.8
Other receivables from related parties	48.9			45.3
Vanguard International Semiconductor Corporation [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	334.1			311.4
Other receivables from related parties	1,639.7			4.3
Associates [member]
Disclosure of transactions between related parties [line items]
Net revenue from sale of goods	3,447.1	$ 3,681.9
Net revenue from royalties	105.0	103.4
Purchases	3,903.1	3,733.3
Contract liabilities	333.1
Manufacturing expenses	2,566.5	1,822.0
Research and development expenses	81.9	87.3
Other related parties [member]
Disclosure of transactions between related parties [line items]
General and administrative expenses	70.0	$ 60.0
Other associates [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	30.3			36.9
Other receivables from related parties	$ 23.1			$ 1.0

X

- Definition

The amounts payable resulting from related party transactions. [Refer: Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2020-01-01
-Paragraph 20
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2020-en-r&anchor=para_20&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2020-01-01
-Paragraph 18
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2020-en-r&anchor=para_18_b&doctype=Standard
-URIDate 2020-01-01

+ Details

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

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

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

X

- Definition

The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 24
-IssueDate 2020-01-01
-Paragraph 21
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2020-en-r&anchor=para_21_a&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_PurchasesOfGoodsRelatedPartyTransactions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 24
-IssueDate 2020-01-01
-Paragraph 21
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2020-en-r&anchor=para_21_a&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Current contract liabilities related party transactions.

+ References

No definition available.

+ Details

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

X

- Definition

Current receivables from related parties related to core business.

+ References

No definition available.

+ Details

Name:	tsm_CurrentReceivablesFromRelatedPartiesRelatedToCoreBusiness
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amounts receivable resulting from related party transactions not relating to core business.

+ References

No definition available.

+ Details

Name:	tsm_OtherCurrentReceivablesFromRelatedParties
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Other general and administrative expenses related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_OtherGeneralAndAdministrativeExpensesRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Other manufacturing expenses related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_OtherManufacturingExpensesRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Other research and development expense related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_OtherResearchAndDevelopmentExpenseRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Revenue from royalties, related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_RevenueFromRoyaltiesRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_GlobalUnichipCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_XintecIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_SystemsOnSiliconManufacturingCompanyPteLtdMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_VanguardInternationalSemiconductorCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_AssociatesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=tsm_OtherAssociatesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: