XML 112 R94.htm IDEA: XBRL DOCUMENT
v3.22.1

Property, Plant and Equipment - Summary of assets subject to operating leases (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | $ 1,555,589.1 |  | $ 1,352,377.4 |
Additions | 835,406.3 |  | 525,720.7 | $ 564,283.0
Ending balance | 1,975,118.7 | $ 71,201.1 | 1,555,589.1 | 1,352,377.4
Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 1,003.2 |  | 63.5 |
Ending balance | 4.7 |  | 1,003.2 | 63.5
Cost [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 1,426.6 |  | 562.6 | 562.6
Transfers to assets subject to operating leases | (1,479.1) |  | (23.1) |
Transfers from assets subject to operating leases | 244.6 |  | 1,199.0 |
Disposals or retirements |  |  | (311.9) |
Ending balance | 192.1 |  | 1,426.6 | 562.6
Accumulated depreciation [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 423.4 |  | 499.1 | 474.9
Additions | 147.6 |  | 35.7 | 24.2
Transfers to assets subject to operating leases | (451.9) |  | (8.2) |
Transfers from assets subject to operating leases | 68.3 |  | 202.6 |
Disposals or retirements |  |  | (305.8) |
Ending balance | 187.4 |  | 423.4 | 499.1
Buildings [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 26.2 |  | 63.5 |
Ending balance | 4.7 |  | 26.2 | 63.5
Buildings [member] | Cost [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 227.6 |  | 562.6 | 562.6
Transfers to assets subject to operating leases | (35.5) |  | (23.1) |
Disposals or retirements |  |  | (311.9) |
Ending balance | 192.1 |  | 227.6 | 562.6
Buildings [member] | Accumulated depreciation [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 201.4 |  | 499.1 | 474.9
Additions | 1.1 |  | 16.3 | 24.2
Transfers to assets subject to operating leases | (15.1) |  | (8.2) |
Disposals or retirements |  |  | (305.8) |
Ending balance | 187.4 |  | 201.4 | $ 499.1
Machinery and equipment [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 977.0 |  |  |
Ending balance |  |  | 977.0 |
Machinery and equipment [member] | Cost [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 1,199.0 |  |  |
Transfers to assets subject to operating leases | (1,443.6) |  |  |
Transfers from assets subject to operating leases | 244.6 |  | 1,199.0 |
Ending balance |  |  | 1,199.0 |
Machinery and equipment [member] | Accumulated depreciation [member] | Buildings used to operating leases [member] |  |  |  |
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items] |  |  |  |
Beginning balance | 222.0 |  |  |
Additions | 146.5 |  | 19.4 |
Transfers to assets subject to operating leases | (436.8) |  |  |
Transfers from assets subject to operating leases | $ 68.3 |  | 202.6 |
Ending balance |  |  | $ 222.0 |

X
- Definition The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ChangesInPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Disclosure of property,plant and equipment subject to operating lease. + References No definition available. + Details
Name: | tsm_DisclosureOfPropertyPlantAndEquipmentSubjectToOperatingLeaseLineItems
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase (decrease) through transfers from operating leases, property, plant and equipment. + References No definition available. + Details
Name: | tsm_IncreasedecreaseThroughTransfersFromOperatingLeasesPropertyPlantAndEquipment
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) through transfers to operating leases, property, plant and equipment. + References No definition available. + Details
Name: | tsm_IncreasedecreaseThroughTransfersToOperatingLeasesPropertyPlantAndEquipment
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=ifrs-full_PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=tsm_AccumulatedDepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=tsm_MachineryAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |