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Share-Based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2022
Text Block [Abstract] |
Summary of RSAs | The RSAs in each year are as follows:
|  | 2021 RSAs |  | 2022 RSAs
Resolution Date of TSMC’s shareholders in its meeting |  | July 26, 2021 |  | June 8, 2022
Resolution Date of TSMC’s Board of Directors in its meeting |  | February 15, 2022 |  | February 14, 2023
Issuance of stocks (in millions) |  | 1.4 |  | 2.1
Eligible employees |  | Executive officers |  | Executive officers
Grant date/Issuance date |  | March 1, 2022 |  | March 1, 2023
Summary of vesting conditions of Employee RSAs performance metrics |
TSMC’s TSR relative to the TSR of S&P 500 IT Index |  | Ratio of Shares to be Vested
Above the Index by X percentage points |  | 50% + X * 2.5%, with the maximum of 100%
Equal to the Index |  | 50%
Below the Index by X percentage points |  | 50% - X * 2.5%, with the minimum of 0%
Summary of TSMC's Audited Consolidated Financial Statements |
Summary of Granted 2021 RSAs |
|  | 2021 RSAs |
|  | Number of Stocks (In Millions) |
Balance, beginning of year |  |  | — |
Issuance of stocks |  |  | 1.4 |
Balance, end of year |  |  | 1.4 |
Weighted-average fair value of RSAs (NT$ in dollars) |  | $ | 325.81 |
Summary of RSAs Measured at Fair Value at Grant Date | The 2021 RSAs is measured at fair value at grant date by using the binominal tree approach. Relevant information is as follows:
|  | 2021 RSAs
|  | March 1, 2022
Stock price at grant date (NT$ in dollars) |  | $604
Expected price volatility |  | 25.34%-28.28%
Expected life |  | 1-3 years
Risk-free interest rate |  | 0.57%
Summary of Cash Settled Share Based Payment Arrangements | The cash-settled share-based payment arrangements in each year are as follows:
|  | 2021 Plan |  | 2022 Plan
Resolution Date of TSMC’s Board of Directors in its meeting |  | February 15, 2022 |  | February 14, 2023
Issuance of units (in millions) (Note) |  | 0.2 |  | 0.4
Grant date |  | March 1, 2022 |  | March 1, 2023
Note: One unit of the right represents a right to the market value of one TSMC’s common share when vested.
Summary of Fair Value of Compensation Costs | Relevant information is as follows:
|  | Years Ended December 31, 2022
|  | 2021 Plan
Stock price at measurement date (NT$ in dollars) |  | $451
Expected price volatility |  | 28.80%-32.19%
Residual life |  | 1-3 years
Risk-free interest rate |  | 1.09%

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