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Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income
$ in Millions, $ in Millions
6 Months Ended
Jun. 30, 2021
TWD ($)
$ / shares
Jun. 30, 2021
USD ($)
$ / shares
Jun. 30, 2020
TWD ($)
$ / shares
Statement [LineItems]      
NET REVENUE $ 734,555.4 $ 26,318.7 $ 621,295.5
COST OF REVENUE 358,546.1 12,846.5 295,818.5
GROSS PROFIT BEFORE REALIZED (UNREALIZED) GROSS PROFIT ON SALES TO ASSOCIATES 376,009.3 13,472.2 325,477.0
REALIZED (UNREALIZED) GROSS PROFIT ON SALES TO ASSOCIATES 26.9 1.0 (76.7)
GROSS PROFIT 376,036.2 13,473.2 325,400.3
OPERATING EXPENSES      
Research and development 61,629.7 2,208.1 49,861.9
General and administrative 14,350.8 514.2 12,797.5
Marketing 3,714.7 133.1 3,184.3
Total operating expenses 79,695.2 2,855.4 65,843.7
OTHER OPERATING INCOME AND EXPENSES, NET (135.6) (4.9) 59.6
INCOME FROM OPERATIONS 296,205.4 10,612.9 259,616.2
NON-OPERATING INCOME AND EXPENSES      
Share of profits of associates 2,423.5 86.8 1,434.4
Interest Income 2,889.6 103.5 5,467.4
Other income 657.2 23.6 343.9
Foreign exchange gain, net 6,123.9 219.4 3,155.1
Finance costs (1,906.5) (68.3) (939.7)
Other gains and losses, net (1,953.2) (70.0) (501.8)
Total non-operating income and expenses 8,234.5 295.0 8,959.3
INCOME BEFORE INCOME TAX 304,439.9 10,907.9 268,575.5
INCOME TAX EXPENSE 27,297.0 978.0 31,208.1
NET INCOME 277,142.9 9,929.9 237,367.4
OTHER COMPREHENSIVE INCOME (LOSS) - Items that will not be reclassified subsequently to profit or loss:      
Unrealized gain/(loss) on investments in equity instruments at fair value through other comprehensive income 817.3 29.3 (21.7)
Loss on hedging instruments (41.4) (1.5) (42.8)
Share of other comprehensive income (loss) of associates 4.5 0.2 (3.5)
Income tax benefit (expense) related to items that will not be reclassified subsequently (55.8) (2.0) 0.4
Total items that will not be reclassified subsequently to profit or loss 724.6 26.0 (67.6)
OTHER COMPREHENSIVE INCOME (LOSS) - Items that may be reclassified subsequently to profit or loss:      
Exchange differences arising on translation of foreign operations (3,095.3) (110.9) (11,690.2)
Unrealized gain/(loss) on investments in debt instruments at fair value through other comprehensive income (1,790.2) (64.2) 2,698.4
Share of other comprehensive loss of associates (73.6) (2.6) (176.3)
Total items that may be reclassified subsequently to profit or loss (4,959.1) (177.7) (9,168.1)
Other comprehensive loss for the period, net of income tax (4,234.5) (151.7) (9,235.7)
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 272,908.4 9,778.2 228,131.7
NET INCOME ATTRIBUTABLE TO:      
Shareholders of the parent 276,980.5 9,924.1 237,224.6
Non-controlling interests 162.4 5.8 142.8
NET INCOME 277,142.9 9,929.9 237,367.4
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO:      
Shareholders of the parent 272,746.1 9,772.3 227,988.3
Non-controlling interests 162.3 5.9 143.4
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD $ 272,908.4 $ 9,778.2 $ 228,131.7
EARNINGS PER SHARE      
Basic earnings per share | (per share) $ 10.68 $ 0.38 $ 9.15
Diluted earnings per share | (per share) 10.68 0.38 9.15
American Depositary Shares (one represents five common shares) [member]      
EARNINGS PER SHARE      
Basic earnings per share | (per share) 53.41 1.91 45.74
Diluted earnings per share | (per share) $ 53.41 $ 1.91 $ 45.74