XML 184 R157.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on a Recurring Basis (Detail) - TWD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | $ 14,342.1 | $ 1,070.4 |  |
Financial assets at FVTPL | 14,342.1 | 1,070.4 |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 161,739.5 | 129,157.7 |  |
Financial assets at FVTOCI | 167,150.8 | 136,483.3 |  |
Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 20,849.6 | 6,282.1 | $ 5,887.9 | $ 4,514.9
Measured at fair value on a recurring basis [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL | 14,342.1 | 1,070.4 |  |
Financial assets at FVTOCI | 167,150.8 | 136,483.3 |  |
Measured at fair value on a recurring basis [member] | Notes and accounts receivable, net [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Notes and accounts receivable, net | 5,411.3 | 7,325.6 |  |
Measured at fair value on a recurring basis [member] | Level 1 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI | 26,819.0 | 19,123.4 |  |
Measured at fair value on a recurring basis [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL | 701.2 | 947.5 |  |
Financial assets at FVTOCI | 133,123.1 | 111,200.7 |  |
Measured at fair value on a recurring basis [member] | Level 2 [member] | Notes and accounts receivable, net [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Notes and accounts receivable, net | 5,411.3 | 7,325.6 |  |
Measured at fair value on a recurring basis [member] | Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL | 13,640.9 | 122.9 |  |
Financial assets at FVTOCI | 7,208.7 | 6,159.2 |  |
Measured at fair value on a recurring basis [member] | Forward exchange contracts [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 701.2 | 947.5 |  |
Financial liabilities at FVTPL, Held for trading | 121.4 | 116.2 |  |
Measured at fair value on a recurring basis [member] | Forward exchange contracts [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 701.2 | 947.5 |  |
Financial liabilities at FVTPL, Held for trading | 121.4 | 116.2 |  |
Measured at fair value on a recurring basis [member] | Convertible Bonds [Member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 223.4 | 122.9 |  |
Measured at fair value on a recurring basis [member] | Convertible Bonds [Member] | Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 223.4 | 122.9 |  |
Measured at fair value on a recurring basis [member] | Corporate bonds [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 79,605.5 | 66,116.2 |  |
Measured at fair value on a recurring basis [member] | Corporate bonds [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 79,605.5 | 66,116.2 |  |
Measured at fair value on a recurring basis [member] | Agency mortgage-backed securities [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 37,959.7 | 28,367.9 |  |
Measured at fair value on a recurring basis [member] | Agency mortgage-backed securities [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 37,959.7 | 28,367.9 |  |
Measured at fair value on a recurring basis [member] | Asset-backed securities [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 9,898.8 | 9,274.7 |  |
Measured at fair value on a recurring basis [member] | Asset-backed securities [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 9,898.8 | 9,274.7 |  |
Measured at fair value on a recurring basis [member] | Government bonds/Agency bonds [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 22,338.9 | 18,961.8 |  |
Measured at fair value on a recurring basis [member] | Government bonds/Agency bonds [member] | Level 1 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 22,091.1 | 18,845.5 |  |
Measured at fair value on a recurring basis [member] | Government bonds/Agency bonds [member] | Level 2 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, investments in equity and debt instruments | 247.8 | 116.3 |  |
Measured at fair value on a recurring basis [member] | Publicly traded stocks [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 4,727.9 | 277.9 |  |
Measured at fair value on a recurring basis [member] | Publicly traded stocks [member] | Level 1 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 4,727.9 | 277.9 |  |
Measured at fair value on a recurring basis [member] | Interest rate futures contracts [member] | Fair value hedges [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Hedging derivative financial assets |  | 2.3 |  |
Hedging derivative financial liabilities | 43.8 | 0.8 |  |
Measured at fair value on a recurring basis [member] | Interest rate futures contracts [member] | Level 1 [member] | Fair value hedges [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Hedging derivative financial assets |  | 2.3 |  |
Hedging derivative financial liabilities | 43.8 | 0.8 |  |
Measured at fair value on a recurring basis [member] | Non-publicly traded equity investments [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 7,208.7 | 6,159.2 |  |
Measured at fair value on a recurring basis [member] | Non-publicly traded equity investments [member] | Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 7,208.7 | $ 6,159.2 |  |
Measured at fair value on a recurring basis [member] | Mutual Funds [Member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 110.3 |  |  |
Measured at fair value on a recurring basis [member] | Mutual Funds [Member] | Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 110.3 |  |  |
Measured at fair value on a recurring basis [member] | Convertible preferred stocks [Member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | 13,307.2 |  |  |
Measured at fair value on a recurring basis [member] | Convertible preferred stocks [Member] | Level 3 [member] |  |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |  |
Financial assets at FVTPL, mandatorily measured at FVTPL | $ 13,307.2 |  |  |

X
- Definition The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DerivativeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 11A -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_11A_c&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=b -URIDate 2023-03-23 + Details
Name: | ifrs-full_LoansAndReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_RecurringFairValueMeasurementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_LoansAndReceivablesCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_ForwardContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_ConvertibleBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_CorporateBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_AgencyBondsAgencyMortgagebackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_AssetBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_GovernmentBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_PubliclyTradedStocksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_FuturesContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfHedgesAxis=ifrs-full_FairValueHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_NonpubliclyTradedStocksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_MutualFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=tsm_ConvertiblePreferredStocksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |