XML 181 R160.htm IDEA: XBRL DOCUMENT v3.23.1

Related Party Transactions - Summary of Significant Transactions between the Company and Other Related Parties (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of transactions between related parties [line items]
Receivables from related parties	$ 1,584.0	$ 715.3		$ 51.5
Payables to related parties	1,642.6	1,437.2		53.4
Other receivables from related parties	69.0	61.5		$ 2.3
Global Unichip Corporation [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	1,471.4	597.8
Xintec Inc. [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	112.6	117.5
Payables to related parties	1,047.4	725.3
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	386.0	349.2
Other receivables from related parties	68.3	50.4
Vanguard International Semiconductor Corporation [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	190.6	357.2
Other receivables from related parties	0.7	11.1
Associates [member]
Disclosure of transactions between related parties [line items]
Net revenue from sale of goods	15,351.5	8,475.9	$ 8,129.8
Purchases	6,423.9	7,569.8	7,606.4
Contract liabilities	1,075.7	726.4
Manufacturing expenses	6,011.5	5,459.9	$ 5,440.0
Other related parties [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	$ 18.6	$ 5.5

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

X

- Definition

The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 24
-IssueDate 2022-03-24
-Paragraph 21
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_21_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_PurchasesOfGoodsRelatedPartyTransactions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 24
-IssueDate 2022-03-24
-Paragraph 21
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_21_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 78
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- Definition

Current contract liabilities related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_CurrentContractLiabilitiesRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Current receivables from related parties related to core business.

+ References

No definition available.

+ Details

Name:	tsm_CurrentReceivablesFromRelatedPartiesRelatedToCoreBusiness
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amounts receivable resulting from related party transactions not relating to core business.

+ References

No definition available.

+ Details

Name:	tsm_OtherCurrentReceivablesFromRelatedParties
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Other manufacturing expenses related party transactions.

+ References

No definition available.

+ Details

Name:	tsm_OtherManufacturingExpensesRelatedPartyTransactions
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_GlobalUnichipCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_XintecIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_SystemsOnSiliconManufacturingCompanyPteLtdMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=tsm_VanguardInternationalSemiconductorCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_AssociatesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: