XML 76 R49.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Hedging Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Statement [LineItems]

Summary of hedging financial instruments

		December 31,  2022												December 31,  2023
						NT$												NT$
						(In Millions)												(In Millions)
Financial assets- current
Fair value hedges
Interest rate futures contracts						$	2.3											$	-
Financial liabilities- current
Fair value hedges
Interest rate futures contracts						$	0.8											$	43.8
Hedges of net investments in foreign operations
Bank loans							-												27,290.4
						$	0.8											$	27,334.2

Interest rate risk [member]

Statement [LineItems]

Summary of Information Related to Hedged Items

The following tables summarize the information relating to the hedges of interest rate risks.

December 31, 2022

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury futures		US$ 74.3		March 2023
Hedged Items		Asset Carrying Amount NT$ (In Millions)		Accumulated Amount of Fair Value Hedge Adjustments NT$ (In Millions)
Financial assets at FVTOCI		$ 4,008.2		$  (1.5)

December 31, 2023

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury futures		US$ 48.6		March 2024
Hedged Items		Asset Carrying Amount		Accumulated Amount of Fair Value Hedge Adjustments
		NT$		NT$
		(In Millions)		(In Millions)
Financial assets at FVTOCI		$ 3,959.5		$  43.8

The effect for the years ended December 31, 2021, 2022 and 2023 is detailed below:

Hedging Instruments/Hedged Items		Change in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2021												2022												2023
		NT$												NT$												NT$
		(In Millions)												(In Millions)												(In Millions)
Hedging Instruments
Interest rate futures contracts - US Treasury futures						$	148.8											$	284.0											$	20.5
Hedged Items
Financial assets at FVTOCI							(148.8	)											(284.0	)											(20.5	)
						$	-											$	-											$	-

Cash flow hedges [member]

Statement [LineItems]

Summary of Hedging Derivative Financial Instruments

The effect for the years ended December 31, 2021, 2022 and 2023 is detailed below:

Hedging Instruments/Hedged Items		Change in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2021												2022												2023
						NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)
Hedging Instruments
Forward exchange contracts (capital expenditures)						$	(41.4	)										$	-											$	39.9
Forward interest rate contracts (issuance of debts)						$	132.5											$	1,379.1											$	-
Hedged Items
Forecast transaction (capital expenditures)						$	41.4											$	-											$	(39.9	)
Forecast transaction (issuance of debts)						$	(132.5	)										$	(1,379.1	)										$	-

Hedges of net investments in foreign operations [member]

Statement [LineItems]

Summary of Hedging Derivative Financial Instruments

The effect for the years ended December 31, 2023 is detailed below:

		Change in Value Used for Calculating Hedge Ineffectiveness
Hedging Instruments/Hedged Items		Year Ended December 31, 2023
Hedging Instruments
Bank loans		$	618.2
Hedged Items
Net investments in foreign operations		$	(618.2	)

Summary of the information relating to the hedges of net investments in foreign operations

The following tables summarize the information relating to the hedges of net investments in foreign operations.

December 31, 2023

Hedging Instruments

Contract Amount (In Millions)

Annual Interest Rate

Maturity

Balance in Other Equity (Continuing Hedges)

Bank loans

JPY  124,500.0

0%

Due by April 2024

$

618.2

X

- Definition

The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 24B
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24B&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 24A
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24A&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 24C
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24C&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about hedging financial instruments.

+ References

No definition available.

+ Details

Name:	tsm_DisclosureOfDetailedInformationAboutHedgingFinancialInstrumentsExplanatory
Namespace Prefix:	tsm_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	tsm_StatementLineItems
Namespace Prefix:	tsm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: