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Equity (Tables)

12 Months Ended

Dec. 31, 2022

Statement [LineItems]

Appropriations of Earnings and Dividends Per Share

		First Quarter of 2020				Second Quarter of 2020				Third Quarter of 2020				Fourth Quarter of 2020
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			May 12, 2020				August 11, 2020				November 10, 2020				February 9, 2021
Special capital reserve		$	(2,694.8	)		$	11,884.5			$	5,501.3			$	12,420.7
Cash dividends to shareholders		$	64,826.0			$	64,826.0			$	64,826.0			$	64,826.0
Cash dividends per share (NT$)		$	2.5			$	2.5			$	2.5			$	2.5

		First Quarter of 2021				Second Quarter of 2021				Third Quarter of 2021				Fourth Quarter of 2021
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			June 9, 2021				August 10, 2021				November 9, 2021				February 15, 2022
Special capital reserve		$	(6,287.0	)		$	10,201.2			$	710.2			$	3,304.3
Cash dividends to shareholders		$	71,308.5			$	71,308.5			$	71,308.5			$	71,308.5
Cash dividends per share (NT$)		$	2.75			$	2.75			$	2.75			$	2.75

		First Quarter of 2022				Second Quarter of 2022				Third Quarter of 2022				Fourth Quarter of 2022
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Resolution date of TSMC’s Board of Directors in its meeting			May 10, 2022				August 9, 2022				November 8, 2022				February 14, 2023
Special capital reserve		$	(15,541.0	)		$	(12,002.8	)		$	(31,910.4	)		$	17,166.2
Cash dividends to shareholders		$	71,308.5			$	71,308.5			$	71,308.5			$	71,308.5
Cash dividends per share (NT$)		$	2.75			$	2.75			$	2.75			$	2.75

Changes in Other Reserves

		Year Ended December 31, 2020
		Foreign Currency   Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(26,871.4	)		$	(692.9	)		$	(3.8	)		$	(0.2	)		$	(27,568.3	)
Exchange differences arising on translation of foreign operations			(29,846.8	)			—				—				—				(29,846.8	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				423.2				—				—				423.2
Debt instruments			—				3,907.0				—				—				3,907.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				108.7				—				—				108.7
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(1,439.4	)			—				—				(1,439.4	)
Loss allowance adjustments from debt instruments			—				(0.9	)			—				—				(0.9	)
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				24.1				—				24.1
Transferred to initial carrying amount of hedged items			—				—				(20.3	)			—				(20.3	)
Share of other comprehensive income (loss) of associates			(283.4	)			15.5				—				—				(267.9	)
Share of unearned stock-based employee compensation of associates			—				—				—				0.2				0.2
Income tax effect			—				0.6				—				—				0.6
Balance, end of year		$	(57,001.6	)		$	2,321.8			$	—			$	—			$	(54,679.8	)

		Year Ended December 31, 2021
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(57,001.6	)		$	2,321.8			$	—			$	—			$	(54,679.8	)
Exchange differences arising on translation of foreign operations			(6,181.7	)			—				—				—				(6,181.7	)
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				1,898.2				—				—				1,898.2
Debt instruments			—				(3,339.9	)			—				—				(3,339.9	)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				(187.7	)			—				—				(187.7	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				(93.2	)			—				—				(93.2	)
Loss allowance adjustments from debt instruments			—				1.3				—				—				1.3
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				90.2				—				90.2
Transferred to initial carrying amount of hedged items			—				—				48.5				—				48.5
Share of other comprehensive income (loss) of associates			(120.0	)			30.0				(14.7	)			—				(104.7	)
Income tax effect			—				(56.2	)			(3.4	)			—				(59.6	)
Balance, end of year		$	(63,303.3	)		$	574.3			$	120.6			$	—			$	(62,608.4	)

		Year Ended December 31, 2022
		Foreign Currency Translation Reserve				Unrealized Gain (Loss) on Financial Assets at FVTOCI				Gain (Loss) on Hedging Instruments				Unearned Stock-Based Employee Compensation				Total
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	(63,303.3	)		$	574.3			$	120.6			$	—			$	(62,608.4	)
Exchange differences arising on translation of foreign operations			51,009.7				—				—				—				51,009.7
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			—				(263.3	)			—				—				(263.3	)
Debt instruments			—				(10,513.7	)			—				—				(10,513.7	)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			—				(303.3	)			—				—				(303.3	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			—				410.1				—				—				410.1
Loss allowance adjustments from debt instruments			—				0.9				—				—				0.9
Gain (loss) arising on changes in the fair value of hedging instruments			—				—				1,329.2				—				1,329.2
Transferred to initial carrying amount of hedged items			—				—				(52.9	)			—				(52.9	)
Issuance of shares			—				—				—				(451.9	)			(451.9	)
Share-based payment expenses recognized			—				—				—				266.7				266.7
Share of other comprehensive income (loss) of associates			550.3				38.6				76.4				—				665.3
Income tax effect			—				—				6.0				—				6.0
Balance, end of year		$	(11,743.3	)		$	(10,056.4	)		$	1,479.3			$	(185.2	)		$	(20,505.6	)

Capital Stock - Common Stock [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

a. Capital stock

		December 31, 2021				December 31, 2022
		NT$				NT$
		(In Millions)				(In Millions)
Authorized shares			28,050.0				28,050.0
Authorized capital		$	280,500.0			$	280,500.0
Issued and paid shares			25,930.3				25,930.3
Issued capital		$	259,303.8			$	259,303.8

Capital Surplus [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

b. Capital surplus

The categories of uses and the sources of capital surplus based on regulations were as follows:

		December 31, 2021				December 31, 2022
		NT$				NT$
		(In Millions)				(In Millions)
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital
Additional paid-in capital		$	24,185.0			$	24,183.6
From merger			22,804.5				22,803.3
From convertible bonds			8,892.9				8,892.4
From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal			8,406.3				8,406.3
Donations - donated by shareholders			11.3				11.3
May only be used to offset a deficit
From share of changes in equities of subsidiaries			113.9				4,229.9
From share of changes in equities of associates			307.2				311.8
Donations - unclaimed dividend			40.4				53.7
May not be used for any purpose
Employee restricted shares			—				438.0
		$	64,761.5			$	69,330.3

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