XML 150 R132.htm IDEA: XBRL DOCUMENT
v3.22.1

Other Gains and Losses - Summary of Other Gains and Losses, Net (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Gain on disposal of financial assets, net |  |  |  |
Investments in debt instruments at FVTOCI | $ 93.2 | $ 3.4 | $ 1,439.4 | $ 537.8
Loss on disposal of subsidiaries |  |  |  | (4.6)
Gain (loss) on financial instruments at FVTPL, net |  |  |  |
Mandatorily measured at FVTPL | (7,973.6) |  | 8,244.5 | (2,360.7)
Gain arising from fair value hedges, net |  |  |  | 13.1
The reversal (accrual) of expected credit loss of financial assets |  |  |  |
Investments in debt instruments at FVTOCI | (1.3) |  | 0.9 | (6.9)
Financial assets at amortized cost | 4.0 |  | (4.6) | 5.2
Other gains (losses), net | 489.7 |  | 426.2 | 665.1
Other gains and losses | $ (7,388.0) | $ (266.3) | $ 10,106.4 | $ (1,151.0)

X
- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_GainsLossesOnFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_24_a_i&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_GainsLossesOnHedgingInstrument
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) on disposal of investments in debt instruments at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]. + References No definition available. + Details
Name: | tsm_AdjustmentsForGainsLossesOndisposalOfInvestmentsInDebtInstrumentsAtFairValueThroughOtherComprehensiveIncomeNet
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Gain on disposal of financial assets, net. + References No definition available. + Details
Name: | tsm_GainOnDisposalOfFinancialAssetsNetAbstract
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) on disposals of subsidiaries. + References No definition available. + Details
Name: | tsm_GainsLossesOnDisposalsOfSubsidiaries
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Other gains (losses) net. + References No definition available. + Details
Name: | tsm_OtherGainsLossesNet
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reversal, allowance account for credit losses of financial assets at amortized cost. + References No definition available. + Details
Name: | tsm_ReversalAllowanceAccountForCreditLossesOfFinancialAssetsAtAmortizedCost
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reversal, allowance account for credit losses of financial assets investments in debt instruments at fair value through other comprehensive income. + References No definition available. + Details
Name: | tsm_ReversalAllowanceAccountForCreditLossesOfFinancialAssetsInvestmentsInDebtInstrumentsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reversal of expected credit loss of financial assets. + References No definition available. + Details
Name: | tsm_ReversalOfExpectedCreditLossOfFinancialAssetsAbstract
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration