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Additional Information of Expenses by Nature | 12 Months Ended
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Dec. 31, 2023
Text Block [Abstract] |
Additional Information of Expenses by Nature |
29. | ADDITIONAL INFORMATION OF EXPENSES BY NATURE
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
a.  Depreciation of property, plant and equipment and right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  |  |  |  |  | $ | 386,103.9 |  |  |  |  |  |  |  |  |  |  | $ | 399,638.8 |  |  |  |  |  |  |  |  |  |  | $ | 492,827.4 |  |  |  |  |
Recognized in operating expenses |  |  |  |  |  |  | 27,936.2 |  |  |  |  |  |  |  |  |  |  |  | 28,850.5 |  |  |  |  |  |  |  |  |  |  |  | 30,097.8 |  |  |  |  |
Recognized in other operating income and expenses |  |  |  |  |  |  | 147.6 |  |  |  |  |  |  |  |  |  |  |  | 8.9 |  |  |  |  |  |  |  |  |  |  |  | 7.5 |  |  |  |  |
|  |  |  |  |  | $ | 414,187.7 |  |  |  |  |  |  |  |  |  |  | $ | 428,498.2 |  |  |  |  |  |  |  |  |  |  | $ | 522,932.7 |  |  |  |  |
b.  Amortization of intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  |  |  |  |  | $ | 5,574.3 |  |  |  |  |  |  |  |  |  |  | $ | 6,086.3 |  |  |  |  |  |  |  |  |  |  | $ | 6,538.1 |  |  |  |  |
Recognized in operating expenses |  |  |  |  |  |  | 2,632.9 |  |  |  |  |  |  |  |  |  |  |  | 2,669.8 |  |  |  |  |  |  |  |  |  |  |  | 2,720.1 |  |  |  |  |
|  |  |  |  |  | $ | 8,207.2 |  |  |  |  |  |  |  |  |  |  | $ | 8,756.1 |  |  |  |  |  |  |  |  |  |  | $ | 9,258.2 |  |  |  |  |
c.   Employee benefits expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  |  |  |  |  | $ | 3,711.0 |  |  |  |  |  |  |  |  |  |  | $ | 4,550.4 |  |  |  |  |  |  |  |  |  |  | $ | 5,365.5 |  |  |  |  |
Defined benefit plans |  |  |  |  |  |  | 192.5 |  |  |  |  |  |  |  |  |  |  |  | 208.6 |  |  |  |  |  |  |  |  |  |  |  | 281.4 |  |  |  |  |
|  |  |  |  |  |  | 3,903.5 |  |  |  |  |  |  |  |  |  |  |  | 4,759.0 |  |  |  |  |  |  |  |  |  |  |  | 5,646.9 |  |  |  |  |
Share-based payments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity-settled |  |  |  |  |  |  | 7.8 |  |  |  |  |  |  |  |  |  |  |  | 302.4 |  |  |  |  |  |  |  |  |  |  |  | 483.0 |  |  |  |  |
Cash-settled |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | 32.7 |  |  |  |  |  |  |  |  |  |  |  | 61.4 |  |  |  |  |
|  |  |  |  |  |  | 7.8 |  |  |  |  |  |  |  |  |  |  |  | 335.1 |  |  |  |  |  |  |  |  |  |  |  | 544.4 |  |  |  |  |
Other employee benefits |  |  |  |  |  |  | 161,035.8 |  |  |  |  |  |  |  |  |  |  |  | 234,367.9 |  |  |  |  |  |  |  |  |  |  |  | 233,517.3 |  |  |  |  |
|  |  |  |  |  | $ | 164,947.1 |  |  |  |  |  |  |  |  |  |  | $ | 239,462.0 |  |  |  |  |  |  |  |  |  |  | $ | 239,708.6 |  |  |  |  |
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Employee benefits expense summarized by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recognized in cost of revenue |  |  |  |  |  | $ | 98,012.8 |  |  |  |  |  |  |  |  |  |  | $ | 139,361.4 |  |  |  |  |  |  |  |  |  |  | $ | 133,334.7 |  |  |  |  |
Recognized in operating expenses |  |  |  |  |  |  | 66,934.3 |  |  |  |  |  |  |  |  |  |  |  | 100,100.6 |  |  |  |  |  |  |  |  |  |  |  | 106,373.9 |  |  |  |  |
|  |  |  |  |  | $ | 164,947.1 |  |  |  |  |  |  |  |  |  |  | $ | 239,462.0 |  |  |  |  |  |  |  |  |  |  | $ | 239,708.6 |  |  |  |  |
According to TSMC’s Articles of Incorporation, TSMC shall allocate compensation to directors and profit sharing bonus to employees of TSMC not more than 0.3% and not less than 1% of annual profits during the period, respectively. TSMC accrued profit sharing bonus to employees based on a percentage of net income before income tax, profit sharing bonus to employees and compensation to directors during the period; compensation to directors was expensed based on estimated amount payable. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. Accrued profit sharing bonus to employees is illustrated below:
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Profit sharing bonus to employees |  |  |  |  |  | $ | 35,601.5 |  |  |  |  |  |  |  |  |  |  | $ | 60,702.0 |  |  |  |  |  |  |  |  |  |  | $ | 50,090.5 |  |  |  |  |
TSMC’s profit sharing bonus to employees and compensation to directors for 2021, 2022 and 2023 had been approved by the Board of Directors of TSMC, as illustrated below:
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Resolution Date of TSMC’s Board of Directors in its meeting |  |  | February 15 , 2022 |  |  |  | February 14 , 2023 |  |  |  | February 6 , 2024 |
Profit sharing bonus to employees |  |  |  |  |  | $ | 35,601.5 |  |  |  |  |  |  |  |  |  |  | $ | 60,702.0 |  |  |  |  |  |  |  |  |  |  | $ | 50,090.5 |  |  |  |  |
Compensation to directors |  |  |  |  |  | $ | 487.5 |  |  |  |  |  |  |  |  |  |  | $ | 690.1 |  |  |  |  |  |  |  |  |  |  | $ | 552.0 |  |  |  |  |
There is no significant difference between the aforementioned approved amounts and the amount s c harged against earnings of 2021, 2022 and 2023, respectively.

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