XML 96 R69.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Summary of Significant Transactions between the Company and Other Related Parties

b. Net revenue

				Years Ended December 31
				2021												2022												2023
				NT$												NT$												NT$
				(In Millions)												(In Millions)												(In Millions)
Item		Related Party Categories
Net revenue from sale of goods		Associates						$	8,475.9											$	15,351.5											$	13,406.0

c. Purchases

		Years Ended December 31
		2021												2022												2023
		NT$ (In Millions)												NT$ (In Millions)												NT$ (In Millions)
Related Party Categories
Associates						$	7,569.8											$	6,423.9											$	4,562.2

d. Receivables from related parties

						December 31, 2022												December 31, 2023
						NT$ (In Millions)												NT$ (In Millions)
Item		Related Party Name
Receivables from related parties		GUC								$	1,471.4											$	514.8
		Xintec									112.6												109.6
										$	1,584.0											$	624.4
Other receivables from related parties		SSMC								$	68.3											$	58.1
		VIS									0.7												13.8
										$	69.0											$	71.9

e. Payables to related parties

						December 31, 2022												December 31, 2023
						NT$ (In Millions)												NT$ (In Millions)
Item		Related Party Name
Payables to related parties		Xintec								$	1,047.4											$	1,020.2
		SSMC									386.0												457.3
		VIS									190.6												66.7
		Others									18.6												22.1
										$	1,642.6											$	1,566.3

f. Accrued expenses and other current liabilities

December 31, 2022

December 31, 2023

NT$ (In Millions)

NT$ (In Millions)

Item

Related Party Categories

Contract liabilities

Associates

$

1,075.7

$

1,666.1

g. Others

								Years Ended December 31
								2021												2022												2023
								NT$ (In Millions)												NT$ (In Millions)												NT$ (In Millions)
Item		Related Party Categories
Manufacturing expenses		Associates										$	5,459.9											$	6,011.5											$	5,043.5

Compensation to Directors and Other Key Management Personnel

h. Compensation of key management personnel

The compensation to directors and other key management personnel were as follows:

		Years Ended December 31
		2021												2022												2023
						NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)
Short-term employee benefits						$	2,886.8											$	4,369.1											$	3,492.3
Post-employment benefits							2.9												3.0												3.9
Share-based payments							-												286.2												525.8
						$	2,889.7											$	4,658.3											$	4,022.0

X

- Definition

The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2023-01-01
-Paragraph 18
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_18&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

Text block [abstract].

+ References

No definition available.

+ Details

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