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v3.23.1

Consolidated Statements of Financial Position $ in Millions, $ in Millions | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($)
--- | --- | --- | ---
CURRENT ASSETS |  |  |
Cash and cash equivalents | $ 1,342,814.1 | $ 43,697.2 | $ 1,064,990.2
Financial assets at fair value through profit or loss | 1,070.4 | 34.8 | 159.0
Financial assets at fair value through other comprehensive income | 122,998.5 | 4,002.6 | 119,519.3
Financial assets at amortized cost | 94,600.2 | 3,078.4 | 3,773.6
Hedging financial assets | 2.3 | 0.1 | 13.5
Notes and accounts receivable, net | 229,755.9 | 7,476.6 | 197,586.1
Receivables from related parties | 1,584.0 | 51.5 | 715.3
Other receivables from related parties | 69.0 | 2.3 | 61.5
Inventories | 221,149.1 | 7,196.5 | 193,102.3
Other financial assets | 25,964.4 | 844.9 | 16,630.6
Other current assets | 12,888.8 | 419.4 | 10,521.5
Total current assets | 2,052,896.7 | 66,804.3 | 1,607,072.9
NONCURRENT ASSETS |  |  |
Financial assets at fair value through other comprehensive income | 6,159.2 | 200.4 | 5,887.9
Financial assets at amortized cost | 35,127.2 | 1,143.1 | 1,533.4
Investments accounted for using equity method | 27,321.7 | 889.1 | 21,762.2
Property, plant and equipment | 2,693,837.0 | 87,661.5 | 1,975,118.7
Right-of-use assets | 41,914.0 | 1,363.9 | 32,734.4
Intangible assets | 25,999.2 | 846.1 | 26,821.7
Deferred income tax assets | 69,185.9 | 2,251.4 | 49,153.9
Refundable deposits | 4,467.1 | 145.4 | 2,624.9
Other noncurrent assets | 7,551.1 | 245.7 | 2,592.2
Total noncurrent assets | 2,911,562.4 | 94,746.6 | 2,118,229.3
TOTAL | 4,964,459.1 | 161,550.9 | 3,725,302.2
CURRENT LIABILITIES |  |  |
Short-term loans |  |  | 114,921.3
Financial liabilities at fair value through profit or loss | 116.2 | 3.8 | 681.9
Hedging financial liabilities | 0.8 | 0.0 | 9.6
Accounts payable | 54,879.7 | 1,785.9 | 47,285.6
Payables to related parties | 1,642.6 | 53.4 | 1,437.2
Salary and bonus payable | 36,435.5 | 1,185.7 | 23,802.1
Accrued profit sharing bonus to employees and compensation to directors | 61,748.6 | 2,009.4 | 36,524.7
Payables to contractors and equipment suppliers | 213,499.6 | 6,947.6 | 145,742.2
Cash dividends payable | 142,617.1 | 4,641.0 | 142,617.1
Income tax payable | 163,138.6 | 5,308.8 | 78,496.6
Long-term liabilities - current portion | 19,313.9 | 628.5 | 4,566.7
Accrued expenses and other current liabilities | 293,171.0 | 9,540.2 | 162,267.8
Total current liabilities | 986,563.6 | 32,104.3 | 758,352.8
NONCURRENT LIABILITIES |  |  |
Bonds payable | 834,336.4 | 27,150.4 | 610,070.6
Long-term bank loans | 4,760.0 | 154.9 | 3,309.1
Deferred income tax liabilities | 1,031.4 | 33.7 | 1,873.9
Lease liabilities | 29,764.1 | 968.6 | 20,764.2
Net defined benefit liability | 9,321.1 | 303.3 | 11,036.9
Guarantee deposits | 892.0 | 29.0 | 686.8
Others | 179,958.1 | 5,856.1 | 167,525.4
Total noncurrent liabilities | 1,060,063.1 | 34,496.0 | 815,266.9
Total liabilities | 2,046,626.7 | 66,600.3 | 1,573,619.7
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT |  |  |
Capital stock | 259,303.8 | 8,438.1 | 259,303.8
Capital surplus | 69,330.3 | 2,256.1 | 64,761.5
Retained earnings |  |  |
Appropriated as legal capital reserve | 311,147.0 | 10,125.2 | 311,147.0
Appropriated as special capital reserve | 3,154.3 | 102.6 | 59,304.2
Unappropriated earnings | 2,280,589.9 | 74,213.8 | 1,517,351.7
Total retained earnings | 2,594,891.2 | 84,441.6 | 1,887,802.9
Others | (20,505.6) | (667.2) | (62,608.4)
Equity attributable to shareholders of the parent | 2,903,019.7 | 94,468.6 | 2,149,259.8
NON - CONTROLLING INTERESTS | 14,812.7 | 482.0 | 2,422.7
Total equity | 2,917,832.4 | 94,950.6 | 2,151,682.5
TOTAL | $ 4,964,459.1 | $ 161,550.9 | $ 3,725,302.2

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- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph r -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_r&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2022-03-24 -Paragraph 36 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&anchor=para_36_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_g&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_68&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_24_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_e&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_d&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_f&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2022-03-24 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2022-en-r&anchor=para_22&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_q&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B12 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 69 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_69&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The non-current portion of non-current bonds issued. [Refer: Bonds issued] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_j&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Salary and bonus payable, employee benefits accruals. + References No definition available. + Details
Name: | tsm_SalaryAndBonusPayableEmployeeBenefitsAccruals
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Special capital reserve. + References No definition available. + Details
Name: | tsm_SpecialCapitalReserve
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unappropriated earnings. + References No definition available. + Details
Name: | tsm_UnappropriatedEarnings
Namespace Prefix: | tsm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant