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v3.22.1

Consolidated Statements of Cash Flows $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |
Income before income tax | $ 663,036.0 | $ 23,901.8 | $ 584,746.3 | $ 389,862.1
Adjustments for: |  |  |  |
Depreciation expense | 414,187.7 | 14,931.1 | 324,538.4 | 281,411.8
Amortization expense | 8,207.2 | 295.9 | 7,186.2 | 5,472.4
Expected credit losses recognized (reversal) on investments in debt instruments | (2.7) | (0.1) | 3.7 | 1.7
Finance costs | 5,414.2 | 195.2 | 2,081.5 | 3,250.9
Share of profits of associates | (5,512.7) | (198.7) | (3,562.0) | (2,861.0)
Interest income | (5,708.8) | (205.8) | (9,018.4) | (16,189.4)
Share-based compensation | 7.8 | 0.3 | 6.6 | 2.8
Loss (gain) on disposal or retirement of property, plant and equipment, net | 273.6 | 9.9 | (188.9) | 950.0
Loss on disposal or retirement of intangible assets, net | 1.2 |  | 0.6 | 2.4
Impairment loss (reversal of impairment loss) on property, plant and equipment | 274.4 | 9.9 | 10.2 | (301.4)
Loss (gain) on financial instruments at fair value through profit or loss, net |  |  | (3.0) | 955.7
Gain on disposal of investments in debt instruments at fair value through other comprehensive income, net | (93.2) | (3.4) | (1,439.4) | (537.8)
Loss from disposal of subsidiaries |  |  |  | 4.6
Gain on foreign exchange, net | (16,115.9) | (581.0) | (1,372.6) | (5,228.2)
Dividend income | (362.3) | (13.1) | (637.6) | (417.3)
Gain arising from fair value hedges, net |  |  |  | (13.1)
Others | (414.2) | (15.0) | 13.5 | (5.5)
Changes in operating assets and liabilities: |  |  |  |
Financial instruments at fair value through profit or loss | 2,649.2 | 95.5 | (2,965.2) | 848.8
Notes and accounts receivable, net | (52,105.9) | (1,878.4) | (8,082.7) | (18,119.6)
Receivables from related parties | (157.2) | (5.7) | 304.0 | (277.7)
Other receivables from related parties | (10.9) | (0.4) | 7.6 | 13.4
Inventories | (55,748.9) | (2,009.7) | (54,372.2) | 20,249.8
Other financial assets | (8,236.9) | (296.9) | 1,389.5 | 3,383.5
Other current assets | (3,899.0) | (140.6) | (1,358.1) | (76.3)
Accounts payable | 8,298.3 | 299.2 | 404.6 | 5,860.1
Payables to related parties | (670.5) | (24.2) | 672.8 | 58.4
Salary and bonus payable | 3,730.9 | 134.5 | 3,798.9 | 1,800.9
Accrued profit sharing bonus to employees and compensation to directors and supervisors | 843.7 | 30.4 | 12,032.1 | (332.2)
Accrued expenses and other current liabilities | 84,322.7 | 3,039.8 | 20,617.4 | (2,372.0)
Other noncurrent liabilities | 154,086.0 | 5,554.7 |  |
Net defined benefit liability | (635.2) | (22.9) | (785.2) | (215.0)
Cash generated from operations | 1,195,658.6 | 43,102.3 | 874,028.6 | 667,182.8
Income taxes paid | (83,497.9) | (3,010.0) | (51,362.4) | (52,044.1)
Net cash generated by operating activities | 1,112,160.7 | 40,092.3 | 822,666.2 | 615,138.7
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Acquisitions of financial instruments at fair value through profit or loss - debt instruments |  |  |  | (124.7)
Acquisitions of financial assets at fair value through other comprehensive income | (255,888.7) | (9,224.5) | (262,637.5) | (257,558.2)
Acquisitions of financial assets at amortized cost | (3,799.7) | (137.0) | (4,302.8) | (313.9)
Acquisitions of property, plant and equipment | (839,195.7) | (30,252.2) | (507,238.7) | (460,422.2)
Acquisitions of intangible assets | (9,040.7) | (325.9) | (9,542.4) | (9,329.9)
Proceeds from disposal or redemption of financial instruments at fair value through profit or loss - debt instruments |  |  | 30.0 | 2,418.2
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income | 254,604.5 | 9,178.2 | 266,931.9 | 230,444.5
Proceeds from disposal or redemption of financial assets at amortized cost | 9,368.3 | 337.7 | 285.2 | 14,349.2
Proceeds from disposal or redemption of property, plant and equipment | 390.4 | 14.1 | 606.7 | 287.3
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income | 115.6 | 4.2 | 51.1 | 1.1
Derecognition of hedging financial instruments | 276.3 | 10.0 | (308.8) | (436.6)
Interest received | 5,990.9 | 216.0 | 9,775.1 | 16,875.0
Other dividends received | 362.3 | 13.1 | 735.1 | 320.2
Dividends received from investments accounted for using equity method | 2,136.4 | 77.0 | 2,752.1 | 1,719.0
Increase in prepayments for leases | (1,200.0) | (43.3) | (4,693.4) |
Refundable deposits paid | (1,997.3) | (72.0) | (726.9) | (1,465.8)
Refundable deposits refunded | 683.7 | 24.6 | 1,431.9 | 1,019.3
Net cash used in investing activities | (836,365.8) | (30,150.2) | (505,781.7) | (458,801.6)
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Increase (decrease) in short-term loans | 35,668.4 | 1,285.8 | (31,571.6) | 31,804.3
Proceeds from short-term bills payable |  |  | 7,485.3 |
Repayments of short-term bills payable |  |  | (7,500.0) |
Proceeds from issuance of bonds | 364,592.8 | 13,143.2 | 236,725.7 |
Repayment of bonds | (2,600.0) | (93.7) | (31,800.0) | (34,900.0)
Proceeds from long-term bank loans | 1,510.0 | 54.5 | 2,000.0 |
Payments for transaction costs attributable to the issuance of bonds | (737.7) | (26.6) | (390.7) |
Repayment of the principal portion of lease liabilities | (1,985.3) | (71.6) | (2,615.7) | (2,930.6)
Interest paid | (3,833.6) | (138.2) | (1,781.1) | (3,597.1)
Guarantee deposits received | 469.0 | 16.9 | 145.6 | 62.2
Guarantee deposits refunded | (36.8) | (1.3) | (16.1) | (701.3)
Cash dividends | (265,786.4) | (9,581.3) | (259,303.8) | (259,303.8)
Disposal of ownership interests in subsidiaries (without losing control) | 9,451.8 | 340.7 |  |
Donation from shareholders | 11.3 | 0.4 | 7.3 | 4.0
Decrease in non-controlling interests | (115.0) | (4.2) |  | (75.9)
Net cash generated by (used in) financing activities | 136,608.5 | 4,924.6 | (88,615.1) | (269,638.2)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS | (7,583.8) | (273.3) | (23,498.1) | (9,114.2)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 404,819.6 | 14,593.4 | 204,771.3 | (122,415.3)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR | 660,170.6 | 23,798.5 | 455,399.3 | 577,814.6
CASH AND CASH EQUIVALENTS, END OF YEAR | 1,064,990.2 | 38,391.9 | 660,170.6 | 455,399.3
Land use right and others [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Proceeds from government grants | 6.6 | 0.2 | 25.4 | 850.6
Property, plant and equipment [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Proceeds from government grants | $ 821.3 | $ 29.6 | $ 1,044.3 | $ 2,565.3

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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2021-01-01 -Paragraph 52 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2021-en-r&anchor=para_52_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for debt issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 42A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42A&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 42B -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42B&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2021-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=20&code=ifrs-tx-2021-en-r&anchor=para_28&doctype=Standard -URIDate 2021-03-24 + Details
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Name: | tsm_ProceedsFromFinancialInstrumentsAtFairValueThroughProfitOrLossDebtInstruments
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the return of capital of investments in equity instruments at fair value through other comprehensive income. [Refer: Investments in equity instruments at fair value through other comprehensive income] + References No definition available. + Details
Name: | tsm_ProceedsFromReturnOfCapitalOfInvestmentsInEquityInstrumentsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proceeds from short-term bills payable. + References No definition available. + Details
Name: | tsm_ProceedsFromShorttermBillsPayable
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for the purchase of financial assets at amortized cost. [Refer: Financial instruments at amortized cost] + References No definition available. + Details
Name: | tsm_PurchaseOfFinancialAssetsAtAmortisedCost
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchase of financial assets at fair value through other comprehensive income. [Refer:Financial assets at fair value through other comprehensive income]. + References No definition available. + Details
Name: | tsm_PurchaseOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchase of financial assets at fair value through profit or loss debt instruments. [Refer: Financial instruments at fair value through profit or loss]. + References No definition available. + Details
Name: | tsm_PurchaseOfFinancialAssetsAtFairValueThroughProfitOrLossDebtInstruments
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition Repayments of short-term bills payable. + References No definition available. + Details
Name: | tsm_RepaymentsOfShortTermBillsPayable
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |