XML 97 R79.htm IDEA: XBRL DOCUMENT v3.22.1

Financial Assets at Amortized Cost - Schedule of Financial Assets at Amortized Cost (Detail) $ in Millions, $ in Millions	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)
Disclosure of financial assets [line items]
Less: Allowance for impairment loss	$ (347.0)		$ (246.6)	$ (325.3)	$ (7.3)
Corporate bonds	5,307.0		10,970.2
Current portion	3,773.6	$ 136.0	6,598.0
Noncurrent portion	1,533.4	$ 55.3	4,372.2
Corporate bonds [member]
Disclosure of financial assets [line items]
Less: Allowance for impairment loss	(3.1)		(7.1)
Corporate bonds	$ 5,310.1		$ 10,977.3

X

- Definition

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

+ 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 16
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_CorporateDebtInstrumentsHeld
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 8
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_f&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_CurrentFinancialAssetsAtAmortisedCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 8
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_f&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=tsm_CorporateBondsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: