XML 40 R19.htm IDEA: XBRL DOCUMENT
v3.23.1

Investments Accounted for Using Equity Method | 12 Months Ended
--- | ---
Dec. 31, 2022
Text Block [Abstract] |
Investments Accounted for Using Equity Method |
14. | INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
Associates consisted of the following:
|  |  |  | Place of Incorporation and Operation |  | Carrying Amount |  |  | % of Ownership and Voting Rights Held by the Company
Name of Associate |  | Principal Activities |  | December 31, 2021 |  |  | December 31, 2022 |  |  | December 31, 2021 |  | December 31, 2022
|  |  |  |  |  | NT$ |  |  | NT$ |  |  |  |  |
|  |  |  |  |  | (In Millions) |  |  | (In Millions) |  |  |  |  |
Vanguard International Semiconductor Corporation (VIS) |  | Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks |  | Hsinchu, Taiwan |  | $ | 10,469.2 |  |  | $ | 13,268.2 |  |  | 28% |  | 28%
Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) |  | Manufacturing and sales of integrated circuits and other semiconductor devices |  | Singapore |  |  | 6,795.7 |  |  |  | 8,934.7 |  |  | 39% |  | 39%
Xintec Inc. (Xintec) |  | Wafer level chip size packaging and wafer level post passivation interconnection service |  | Taoyuan, Taiwan |  |  | 3,012.3 |  |  |  | 3,491.7 |  |  | 41% |  | 41%
Global Unichip Corporation (GUC) |  | Researching, developing, manufacturing, testing and marketing of integrated circuits |  | Hsinchu, Taiwan |  |  | 1,462.1 |  |  |  | 1,608.1 |  |  | 35% |  | 35%
Mutual-Pak Technology Co., Ltd. (Mutual-Pak) |  | Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID |  | New Taipei, Taiwan |  |  | 22.9 |  |  |  | 19.0 |  |  | 28% |  | 28%
|  |  |  |  |  | $ | 21,762.2 |  |  | $ | 27,321.7 |  |  |  |  |
As of December 31, 2021 and 2022, no investments in associates are individually material to the Company. Please refer to the consolidated statements of profit or loss and other comprehensive income for recognition of share of both profit (loss) and other comprehensive income (loss) of associates that are not individually material. The market prices of the associates’ ownership held by the Company in publicly traded stocks calculated by the closing price at the end of the reporting period are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement.
|  |  |  | December 31, 2021 |  |  | December 31, 2022 |
|  |  |  | NT$ |  |  | NT$ |
Name of Associate |  |  |  | (In Millions) |  |  | (In Millions) |
VIS |  |  |  | $ | 73,347.3 |  |  | $ | 35,977.3 |
GUC |  |  |  | $ | 27,359.1 |  |  | $ | 29,926.9 |
Xintec |  |  |  | $ | 15,913.3 |  |  | $ | 10,716.4 |

X
- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
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