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Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Statement [LineItems] |
Appropriations of Earnings and Dividends Per Share |
|  | 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 |
|  | First Quarter |  |  |  |  | Second Quarter |  |  |  |  | Third Quarter |  |  |  |  | Fourth Quarter |
|  | of 2024 |  |  |  |  | of 2024 |  |  |  |  | of 2024 |  |  |  |  | of 2024 |
|  | 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, 2024 |  |  |  |  | August 13, 2024 |  |  |  |  | November 12, 2024 |  |  |  |  | February 12, 2025 |
Special capital reserve |  | $ | (28,020.8 | ) |  |  |  | $ | - |  |  |  |  | $ | - |  |  |  |  | $ | - |
Cash dividends to shareholders |  | $ | 103,734.5 |  |  |  |  | $ | 103,721.5 |  |  |  |  | $ | 116,697.3 |  |  |  |  | $ | 116,697.3 |
Cash dividends per share (NT$) |  | $ | 4.00 |  |  |  |  | $ | 4.00 |  |  |  |  | $ | 4.5 |  |  |  |  | $ | 4.5 |
Changes in Other Reserves |
|  | 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 | )
Disposal of investments in equity instruments at fair value through other comprehensive income |  |  | - |  |  |  |  |  | (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 employee restricted stock |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (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 |
Disposal of investments in equity instruments at fair value through other comprehensive income |  |  | - |  |  |  |  |  | (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 | )
|  | 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) |
Issuance of employee restricted stock |  | $ | - |  |  |  |  | $ | - |  |  |  |  | $ | - |  |  |  |  | $ | (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 | )
|  | Year Ended December 31, 2024 |
|  | 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 |  | $ | (25,316.8 | ) |  |  |  | $ | (4,099.9 | ) |  |  |  | $ | 1,395.9 |  |  |  |  | $ | (293.5 | ) |  |  |  | $ | (28,314.3 | )
Exchange differences arising on translation of foreign operations |  |  | 64,502.7 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 64,502.7 |
Gain (loss) on hedging instruments designated as hedges of net investments in foreign operations |  |  | 793.8 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 793.8 |
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | - |  |  |  |  |  | 5,078.3 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 5,078.3 |
Debt instruments |  |  | - |  |  |  |  |  | 1,254.5 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 1,254.5 |
Disposal of investments in equity instruments at fair value through other comprehensive income |  |  | - |  |  |  |  |  | (4,009.1 | ) |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (4,009.1 | )
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | - |  |  |  |  |  | 683.1 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 683.1 |
Loss allowance adjustments from debt instruments |  |  | - |  |  |  |  |  | 12.3 |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 12.3 |
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (75.2 | ) |  |  |  |  | - |  |  |  |  |  | (75.2 | )
Transferred to initial carrying amount of hedged items |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 0.1 |  |  |  |  |  | - |  |  |  |  |  | 0.1 |
Issuance of employee restricted stock |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (2,637.4 | ) |  |  |  |  | (2,637.4 | )
Share-based payment expenses recognized |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | 1,222.8 |  |  |  |  |  | 1,222.8 |
Share of other comprehensive income (loss) of associates |  |  | 290.4 |  |  |  |  |  | (69.4 | ) |  |  |  |  | (10.5 | ) |  |  |  |  | - |  |  |  |  |  | 210.5 |
Other comprehensive income transferred to profit or loss due to decline of equity method |  |  | (7.1 | ) |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (7.1 | )
Income tax effect |  |  | - |  |  |  |  |  | (10.0 | ) |  |  |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (10.0 | )
Balance, end of year |  | $ | 40,263.0 |  |  |  |  | $ | (1,160.2 | ) |  |  |  | $ | 1,310.3 |  |  |  |  | $ | (1,708.1 | ) |  |  |  | $ | 38,705.0 |
Capital Stock - Common Stock [member] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| a. | Capital stock
|  | December 31, 2023 |  |  | December 31, 2024 |
|  |  |  |  | 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) |  |  |  |  |  |  | 25,932.1 |  |  |  |  |  |  |  |  |  |  |  | 25,932.7 |  |  |  |  |
Issued capital |  |  |  |  |  | $ | 259,320.7 |  |  |  |  |  |  |  |  |  |  | $ | 259,327.3 |  |  |  |  |
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, 2023 |  |  | December 31, 2024 |
|  |  |  |  | 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 |  |  |  |  |  | $ | 24,406.8 |  |  |  |  |  |  |  |  |  |  | $ | 24,809.7 |  |  |  |  |
From merger |  |  |  |  |  |  | 22,803.3 |  |  |  |  |  |  |  |  |  |  |  | 22,800.4 |  |  |  |  |
From convertible bonds |  |  |  |  |  |  | 8,892.4 |  |  |  |  |  |  |  |  |  |  |  | 8,891.3 |  |  |  |  |
From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal |  |  |  |  |  |  | 8,406.3 |  |  |  |  |  |  |  |  |  |  |  | 8,411.6 |  |  |  |  |
Donations - donated by shareholders |  |  |  |  |  |  | 11.3 |  |  |  |  |  |  |  |  |  |  |  | 11.3 |  |  |  |  |
May only be used to offset a deficit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From share of changes in equities of subsidiaries |  |  |  |  |  |  | 4,199.9 |  |  |  |  |  |  |  |  |  |  |  | 4,108.9 |  |  |  |  |
From share of changes in equities of associates |  |  |  |  |  |  | 302.4 |  |  |  |  |  |  |  |  |  |  |  | 1,172.4 |  |  |  |  |
Donations - unclaimed dividend |  |  |  |  |  |  | 70.1 |  |  |  |  |  |  |  |  |  |  |  | 79.0 |  |  |  |  |
May not be used for any purpose |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee restricted shares |  |  |  |  |  |  | 783.9 |  |  |  |  |  |  |  |  |  |  |  | 2,976.2 |  |  |  |  |
|  |  |  |  |  | $ | 69,876.4 |  |  |  |  |  |  |  |  |  |  | $ | 73,260.8 |  |  |  |  |

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