XML 64 R43.htm IDEA: XBRL DOCUMENT
v3.23.1

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Text Block [Abstract] |
Detail Information of Subsidiaries |
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2021 |  | December 31, 2022 |  | Note
TSMC |  | TSMC North America |  | Sales and marketing of integrated circuits and other semiconductor devices |  | San Jose, California, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Europe B.V. (TSMC Europe) |  | Customer service and supporting activities |  | Amsterdam, the Netherlands |  | 100% |  | 100% |  | a)
|  | TSMC Japan Limited (TSMC Japan) |  | Customer service and supporting activities |  | Yokohama, Japan |  | 100% |  | 100% |  | a)
|  | TSMC Design Technology Japan, Inc. (TSMC JDC) |  | Engineering support activities |  | Yokohama, Japan |  | 100% |  | 100% |  | a)
|  | TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) |  | Engineering support activities |  | Yokohama, Japan |  | 100% |  | 100% |  | a)
|  | TSMC Korea Limited (TSMC Korea) |  | Customer service and supporting activities |  | Seoul, Korea |  | 100% |  | 100% |  | a)
|  | TSMC Partners, Ltd. (TSMC Partners) |  | Investing in companies involved in the semiconductor design and manufacturing, and other investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | a)
|  | TSMC Global, Ltd. (TSMC Global) |  | Investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | —
|  | TSMC China Company Limited (TSMC China) |  | Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Shanghai, China |  | 100% |  | 100% |  | —
|  | TSMC Nanjing Company Limited (TSMC Nanjing) |  | Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Nanjing, China |  | 100% |  | 100% |  | —
|  | VisEra Technologies Company Ltd. (VisEra Tech) |  | Research, design, development, manufacturing, sales, packaging and test of color filter |  | Hsin-Chu, Taiwan |  | 73% |  | 68% |  | b)
|  | TSMC Arizona Corporation (TSMC Arizona) |  | Manufacturing, sales and testing of integrated circuits and other semiconductor devices |  | Phoenix, Arizona, U.S.A. |  | 100% |  | 100% |  | c)
|  | Japan Advanced Semiconductor Manufacturing, Inc. (JASM) |  | Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Kumamoto, Japan |  | 100% |  | 71% |  | a), d)
|  | VentureTech Alliance Fund II, L.P. (VTAF II) |  | Investing in technology start-up companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | VentureTech Alliance Fund III, L.P. (VTAF III) |  | Investing in technology start-up companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | Emerging Fund L.P. (Emerging Fund) |  | Investing in technology start-up companies |  | Cayman Islands |  | 99.9% |  | 99.9% |  | a)
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2021 |  | December 31, 2022 |  | Note
TSMC Partners |  | TSMC Development, Inc. (TSMC Development) |  | Investing in companies involved in semiconductor manufacturing |  | Delaware, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Technology, Inc. (TSMC Technology) |  | Engineering support activities |  | Delaware, U.S.A. |  | 100% |  | 100% |  | a)
|  | TSMC Design Technology Canada Inc. (TSMC Canada) |  | Engineering support activities |  | Ontario, Canada |  | 100% |  | 100% |  | a)
TSMC Development |  | WaferTech, LLC (WaferTech) |  | Manufacturing, sales and testing of integrated circuits and other semiconductor devices |  | Washington, U.S.A. |  | 100% |  | 100% |  | —
VTAF III |  | Growth Fund Limited (Growth Fund) |  | Investing in technology start-up companies |  | Cayman Islands |  | 100% |  | 100% |  | a)
| Note a: | This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors.
| Note b: | VisEra has increased its capital in June 2022. After the increase in capital, TSMC’s shareholding in VisEra decreased from 73% to 68%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra.
| Note c: | Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation thresholds.
| Note d: | JASM is established in December 2021 and has increased its capital in January 2022. After the increase in capital, TSMC’s shareholding in JASM decreased from 100% to 81%. In addition, JASM increased its capital by issuing noncumulative preferred shares and common shares in April 2022, TSMC’s shareholding in JASM decreased from 81% to 71% and the proportion of voting right remain 81%. The aforementioned transactions were accounted for as an equity transaction since the transaction did not change TSMC’s control over JASM.

X
- Definition The disclosure of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract]. + References No definition available. + Details
Name: | tsm_TextBlockAbstract
Namespace Prefix: | tsm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration