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Equity (Tables)

12 Months Ended

Dec. 31, 2021

Statement [LineItems]

Appropriations of Earnings and Dividends Per Share

		First Quarter of 2019				Second Quarter of 2019				Third Quarter of 2019				Fourth Quarter of 2019
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			June 5, 2019				August 13, 2019				November 12, 2019				February 11, 2020
Special capital reserve		$	(4,724.0	)		$	(3,338.2	)		$	3,289.2			$	16,893.0
Cash dividends to shareholders		$	51,860.8			$	64,826.0			$	64,826.0			$	64,826.0
Cash dividends per share (NT$)		$	2.0			$	2.5			$	2.5			$	2.5

		First Quarter of 2020				Second Quarter of 2020				Third Quarter of 2020				Fourth Quarter of 2020
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			May 12, 2020				August 11, 2020				November 10, 2020				February 9, 2021
Special capital reserve		$	(2,694.8	)		$	11,884.5			$	5,501.3			$	12,420.7
Cash dividends to shareholders		$	64,826.0			$	64,826.0			$	64,826.0			$	64,826.0
Cash dividends per share (NT$)		$	2.5			$	2.5			$	2.5			$	2.5

		First Quarter of 2021				Second Quarter of 2021				Third Quarter of 2021				Fourth Quarter of 2021
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			June 9, 2021				August 10, 2021				November 9, 2021				February 15, 2022
Special capital reserve		$	(6,287.0	)		$	10,201.2			$	710.2			$	3,304.3
Cash dividends to shareholders		$	71,308.5			$	71,308.5			$	71,308.5			$	71,308.5
Cash dividends per share (NT$)		$	2.75			$	2.75			$	2.75			$	2.75

Changes in Other Reserves

		Year Ended December 31, 2019
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(12,042.4	)		$	(3,429.3	)		$	23.6			$	(1.8	)		$	(15,449.9	)
Exchange differences arising on translation of foreign operations			(14,693.5	)			—				—				—				(14,693.5	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				334.5				—				—				334.5
Debt instruments			—				3,097.3				—				—				3,097.3
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				(162.1	)			—				—				(162.1	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(537.8	)			—				—				(537.8	)
Loss allowance adjustments from debt instruments			—				6.9				—				—				6.9
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				(109.6	)			—				(109.6	)
Other comprehensive income transferred to profit or loss due to disposal of subsidiary			4.6				—				—				—				4.6
Transferred to initial carrying amount of hedged items			—				—				82.3				—				82.3
Share of other comprehensive income (loss) of associates			(140.1	)			(11.8	)			(0.1	)			—				(152.0	)
Share of unearned stock-based employee compensation of associates			—				—				—				1.6				1.6
Income tax effect			—				9.4				—				—				9.4
Balance, end of year		$	(26,871.4	)		$	(692.9	)		$	(3.8	)		$	(0.2	)		$	(27,568.3	)

		Year Ended December 31, 2020
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(26,871.4	)		$	(692.9	)		$	(3.8	)		$	(0.2	)		$	(27,568.3	)
Exchange differences arising on translation of foreign operations			(29,846.8	)			—				—				—				(29,846.8	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				423.2				—				—				423.2
Debt instruments			—				3,907.0				—				—				3,907.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				108.7				—				—				108.7
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(1,439.4	)			—				—				(1,439.4	)
Loss allowance adjustments from debt instruments			—				(0.9	)			—				—				(0.9	)
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				24.1				—				24.1
Transferred to initial carrying amount of hedged items			—				—				(20.3	)			—				(20.3	)
Share of other comprehensive income (loss) of associates			(283.4	)			15.5				—				—				(267.9	)
Share of unearned stock-based employee compensation of associates			—				—				—				0.2				0.2
Income tax effect			—				0.6				—				—				0.6
Balance, end of year		$	(57,001.6	)		$	2,321.8			$	—			$	—			$	(54,679.8	)

		Year Ended December 31, 2021
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee  Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(57,001.6	)		$	2,321.8			$	—			$	—			$	(54,679.8	)
Exchange differences arising on translation of foreign operations			(6,181.7	)			—				—				—				(6,181.7	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				1,898.2				—				—				1,898.2
Debt instruments			—				(3,339.9	)			—				—				(3,339.9	)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				(187.7	)			—				—				(187.7	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(93.2	)			—				—				(93.2	)
Loss allowance adjustments from debt instruments			—				1.3				—				—				1.3
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				90.2				—				90.2
Transferred to initial carrying amount of hedged items			—				—				48.5				—				48.5
Share of other comprehensive income (loss) of associates			(120.0	)			30.0				(14.7	)			—				(104.7	)
Income tax effect			—				(56.2	)			(3.4	)			—				(59.6	)
Balance, end of year		$	(63,303.3	)		$	574.3			$	120.6			$	—			$	(62,608.4	)

Capital Stock - Common Stock [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

a. Capital stock

		December 31, 2020				December 31, 2021
		NT$				NT$
		(In Millions)				(In Millions)
Authorized shares			28,050.0				28,050.0
Authorized capital		$	280,500.0			$	280,500.0
Issued and paid shares			25,930.3				25,930.3
Issued capital		$	259,303.8			$	259,303.8

Capital Surplus [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

b. Capital surplus

		December 31, 2020				December 31, 2021
		NT$				NT$
		(In Millions)				(In Millions)
Additional paid-in capital		$	24,185.0			$	24,185.0
From merger			22,804.5				22,804.5
From convertible bonds			8,892.9				8,892.9
From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal			—				8,406.3
From share of changes in equities of subsidiaries			121.8				113.9
From share of changes in equities of associates			302.5				307.2
Donations			40.5				51.7
		$	56,347.2			$	64,761.5

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