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Equity (Tables)

12 Months Ended

Dec. 31, 2023

Statement [LineItems]

Appropriations of Earnings and Dividends Per Share

		First Quarter						Second Quarter						Third Quarter						Fourth Quarter
		of 2021						of 2021						of 2021						of 2021
		NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(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						Second Quarter						Third Quarter						Fourth Quarter
		of 2022						of 2022						of 2022						of 2022
		NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(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

		First Quarter						Second Quarter						Third Quarter						Fourth Quarter
		of 2023						of 2023						of 2023						of 2023
		NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(In Millions)
Resolution date of TSMC’s Board  of Directors in its meeting		May 9, 2023						August 8, 2023						November 14, 2023						February 6, 2024
Special capital reserve		$	3,273.5					$	(6,365.5	)				$	(17,228.4	)				$	28,020.8
Cash dividends to shareholders		$	77,796.2					$	77,796.2					$	90,762.3					$	90,762.2
Cash dividends per share (NT$)		$	3.00					$	3.00					$	3.50					$	3.50

Changes in Other Reserves

		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$						NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(In Millions)						(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	)

		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$						NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(In Millions)						(In Millions)
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 and hedged item affects profit or loss			-						-						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$						NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(In Millions)						(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 and hedged item affects profit or loss			-						-						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	)

		Year Ended December 31, 2023
		Foreign Currency Translation Reserve						Unrealized Gain (Loss) on Financial Assets at FVTOCI						Gain (Loss) on Hedging Instruments						Unearned Stock-Based Employee Compensation						Total
		NT$						NT$						NT$						NT$						NT$
		(In Millions)						(In Millions)						(In Millions)						(In Millions)						(In Millions)
Balance, beginning of year		$	(11,743.3	)				$	(10,056.4	)				$	1,479.3					$	(185.2	)				$	(20,505.6	)
Exchange differences arising on translation of foreign operations			(14,255.6	)					-						-						-						(14,255.6	)
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations			618.2						-						-						-						618.2
Unrealized gain (loss) on financial assets at FVTOCI
Equity instruments			-						1,953.0						-						-						1,953.0
Debt instruments			-						3,639.8						-						-						3,639.8
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal			-						(151.9	)					-						-						(151.9	)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal			-						473.9						-						-						473.9
Loss allowance adjustments from debt instruments			-						9.5						-						-						9.5
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss			-						-						(34.8	)					-						(34.8	)
Transferred to initial carrying amount of hedged items			-						-						(45.2	)					-						(45.2	)
Issuance of shares			-						-						-						(586.0	)					(586.0	)
Share-based payment expenses recognized			-						-						-						477.7						477.7
Share of other comprehensive income (loss) of associates			63.9						32.2						(3.4	)					-						92.7
Balance, end of year		$	(25,316.8	)				$	(4,099.9	)				$	1,395.9					$	(293.5	)				$	(28,314.3	)

Capital Stock - Common Stock [member]

Statement [LineItems]

Summary of Capital Stock and Capital Surplus

a. Capital stock

		December 31,   2022												December 31,   2023
						NT$												NT$
						(In Millions)												(In Millions)
Authorized shares (in millions)							28,050.0												28,050.0
Authorized capital						$	280,500.0											$	280,500.0
Issued and paid shares (in millions)							25,930.3												25,932.1
Issued capital						$	259,303.8											$	259,320.7

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,  2022												December 31,  2023
						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							$ 24,183.6												$ 24,406.8
From merger							22,803.3												22,803.3
From convertible bonds							8,892.4												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

		December 31,  2022												December 31,  2023
		NT$												NT$
		(In Millions)												(In Millions)
May only be used to offset a deficit
From share of changes in equities of subsidiaries						$	4,229.9											$	4,199.9
From share of changes in equities of associates							311.8												302.4
Donations - unclaimed dividend							53.7												70.1
May not be used for any purpose
Employee restricted shares							438.0												783.9
						$	69,330.3											$	69,876.4

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The disclosure of classes of share capital. [Refer: Share capital [member]]

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