Taiwan Semiconductor Manufacturing Company Limited (TSM) 20-F18 Apr 242023 FY Annual report (foreign)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Trading Symbol	TSM
Entity Registrant Name	Taiwan Semiconductor Manufacturing Company Limited
Entity Central Index Key	0001046179
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	25,932,070,992
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	Common Shares
Security Exchange Name	NYSE
Entity Address, Country	TW
Entity Incorporation, State or Country Code	F5
Entity Shell Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Address, Address Line One	No. 8, Li-Hsin Road 6
Entity Address, Address Line Two	Hsinchu Science Park
Entity Address, City or Town	Hsinchu
Entity Address, Postal Zip Code	300-096
Entity File Number	1-14700
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Deloitte & Touche
Auditor Firm ID	1060
Auditor Location	Taipei, TaiwanRepublic of China
Business Contact [Member]
Document Information [Line Items]
Entity Address, Country	TW
Contact Personnel Name	Wendell Huang
Contact Personnel Email Address	invest@tsmc.com
Local Phone Number	5055901
Entity Address, Address Line One	No. 8, Li-Hsin Road 6
Entity Address, Address Line Two	Hsinchu Science Park
Entity Address, City or Town	Hsinchu
Entity Address, Postal Zip Code	300-096
City Area Code	886-3

Consolidated Statements of Fina

Consolidated Statements of Financial Position $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
CURRENT ASSETS
Cash and cash equivalents	$ 1,465,427.8	$ 47,858.5	$ 1,342,814.1
Financial assets at fair value through profit or loss	924.6	30.2	1,070.4
Financial assets at fair value through other comprehensive income	154,530.8	5,046.7	122,998.5
Financial assets at amortized cost	66,761.2	2,180.3	94,600.2
Hedging financial assets	0		2.3
Notes and accounts receivable, net	201,313.9	6,574.6	229,755.9
Receivables from related parties	624.4	20.4	1,584
Other receivables from related parties	71.9	2.3	69
Inventories	250,997.1	8,197.2	221,149.1
Other financial assets	27,158.8	887	25,964.4
Other current assets	26,222.4	856.4	12,888.8
Total current assets	2,194,032.9	71,653.6	2,052,896.7
NONCURRENT ASSETS
Financial assets at fair value through profit or loss	13,417.5	438.2	0
Financial assets at fair value through other comprehensive income	7,208.7	235.4	6,159.2
Financial assets at amortized cost	79,199.4	2,586.5	35,127.2
Investments accounted for using equity method	29,442	961.5	27,321.7
Property, plant and equipment	3,064,475	100,080.9	2,693,837
Right-of-use assets	40,424.7	1,320.2	41,914
Intangible assets	22,766.7	743.5	25,999.2
Deferred income tax assets	64,175.8	2,095.9	69,185.9
Refundable deposits	7,044.5	230.1	4,467.1
Other noncurrent assets	10,009.4	326.9	7,551.1
Total noncurrent assets	3,338,163.7	109,019.1	2,911,562.4
TOTAL	5,532,196.6	180,672.7	4,964,459.1
CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss	121.4	4	116.2
Hedging financial liabilities	27,334.2	892.7	0.8
Accounts payable	55,726.8	1,819.9	54,879.7
Payables to related parties	1,566.3	51.2	1,642.6
Salary and bonus payable	33,200.6	1,084.3	36,435.5
Accrued profit sharing bonus to employees and compensation to directors	50,716.9	1,656.3	61,748.6
Payables to contractors and equipment suppliers	171,484.6	5,600.4	213,499.6
Cash dividends payable	168,558.5	5,504.8	142,617.1
Income tax payable	128,134.6	4,184.7	163,138.6
Long-term liabilities - current portion	9,293.3	303.5	19,313.9
Accrued expenses and other current liabilities	296,667.9	9,688.7	293,171
Total current liabilities	942,805.1	30,790.5	986,563.6
NONCURRENT LIABILITIES
Bonds payable	913,899.8	29,846.4	834,336.4
Long-term bank loans	4,383	143.1	4,760
Deferred income tax liabilities	53.8	1.9	1,031.4
Lease liabilities	28,681.8	936.7	29,764.1
Net defined benefit liability	9,257.2	302.3	9,321.1
Guarantee deposits	923.2	30.2	892
Others	178,326.2	5,823.8	179,958.1
Total noncurrent liabilities	1,135,525	37,084.4	1,060,063.1
Total liabilities	2,078,330.1	67,874.9	2,046,626.7
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT
Capital stock	259,320.7	8,469	259,303.8
Capital surplus	69,876.4	2,282.1	69,330.3
Retained earnings
Appropriated as legal capital reserve	311,147	10,161.5	311,147
Appropriated as special capital reserve	0	0	3,154.3
Unappropriated earnings	2,817,492.6	92,014.8	2,280,589.9
Total retained earnings	3,128,639.6	102,176.3	2,594,891.2
Others	(28,314.3)	(924.7)	(20,505.6)
Equity attributable to shareholders of the parent	3,429,522.4	112,002.7	2,903,019.7
NON - CONTROLLING INTERESTS	24,344.1	795.1	14,812.7
Total equity	3,453,866.5	112,797.8	2,917,832.4
TOTAL	$ 5,532,196.6	$ 180,672.7	$ 4,964,459.1

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 TWD ($) $ / shares	Dec. 31, 2021 TWD ($) $ / shares
Statement [LineItems]
NET REVENUE	$ 2,161,735.8	$ 70,598.8	$ 2,263,891.3	$ 1,587,415
COST OF REVENUE	986,625.2	32,221.6	915,536.5	767,877.7
GROSS PROFIT	1,175,110.6	38,377.2	1,348,354.8	819,537.3
OPERATING EXPENSES
Research and development	182,370.2	5,955.9	163,262.2	124,734.8
General and administrative	60,872.8	1,988	53,524.8	36,929.6
Marketing	10,590.7	345.9	9,920.5	7,558.6
Total operating expenses	253,833.7	8,289.8	226,707.5	169,223
OTHER OPERATING INCOME AND EXPENSES, NET	188.7	6.2	(368.4)	(333.4)
INCOME FROM OPERATIONS	921,465.6	30,093.6	1,121,278.9	649,980.9
NON-OPERATING INCOME AND EXPENSES
Share of profits of associates	4,800.2	156.8	7,679.8	5,512.7
Interest Income	60,293.9	1,969.1	22,422.2	5,708.8
Other income	480	15.7	947.7	973.1
Foreign exchange gain (loss), net	(2,685.4)	(87.7)	4,505.8	13,662.7
Finance costs	(11,999.4)	(391.9)	(11,750)	(5,414.2)
Other gains and losses, net	6,961.6	227.3	(1,012.2)	(7,388)
Total non-operating income and expenses	57,850.9	1,889.3	22,793.3	13,055.1
INCOME BEFORE INCOME TAX	979,316.5	31,982.9	1,144,072.2	663,036
INCOME TAX EXPENSE	128,288.8	4,189.7	150,777.5	70,155.4
NET INCOME	851,027.7	27,793.2	993,294.7	592,880.6
OTHER COMPREHENSIVE INCOME (LOSS) - Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit obligation	(623.4)	(20.4)	(823.1)	242.1
Unrealized gain/(loss) on investments in equity instruments at fair value through other comprehensive income	1,954.6	63.8	(263.7)	1,900.8
Gain (loss) on hedging instruments	39.9	1.3	0	(41.4)
Share of other comprehensive income (loss) of associates	42.6	1.4	154.5	(30.2)
Income tax benefit (expense) related to items that will not be reclassified subsequently	124.6	4.1	734	(85.3)
Total items that will not be reclassified subsequently to profit or loss	1,538.3	50.2	(198.3)	1,986
OTHER COMPREHENSIVE INCOME (LOSS) - Items that may be reclassified subsequently to profit or loss:
Exchange differences arising on translation of foreign operations	(14,464.4)	(472.4)	50,845.6	(6,181.8)
Unrealized gain/(loss) on investments in debt instruments at fair value through other comprehensive income	4,123.2	134.7	(10,102.7)	(3,431.8)
Gain (loss) on hedging instruments	(74.7)	(2.4)	1,329.2	131.6
Share of other comprehensive income (loss) of associates	63.9	2.1	550.3	(120)
Income tax benefit (expense) related to items that may be reclassified subsequently	0	0	6	(3.4)
Total items that may be reclassified subsequently to profit or loss	(10,352)	(338)	42,628.4	(9,605.4)
Other comprehensive income (loss) , net of income tax	(8,813.7)	(287.8)	42,430.1	(7,619.4)
Total comprehensive income (loss)	842,214	27,505.4	1,035,724.8	585,261.2
NET INCOME (LOSS) ATTRIBUTABLE TO:
Shareholders of the parent	851,740	27,816.5	992,923.4	592,359.2
Non-controlling interests	(712.3)	(23.3)	371.3	521.4
NET INCOME	851,027.7	27,793.2	993,294.7	592,880.6
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO:
Shareholders of the parent	843,751.9	27,555.6	1,035,518.1	584,737.3
Non-controlling interests	(1,537.9)	(50.2)	206.7	523.9
Total comprehensive income (loss)	$ 842,214	$ 27,505.4	$ 1,035,724.8	$ 585,261.2
EARNINGS PER SHARE
Basic earnings per share \| (per share)	$ 32.85	$ 1.07	$ 38.29	$ 22.84
Diluted earnings per share \| (per share)	32.85	1.07	38.29	22.84
American Depositary Shares (one represents five common shares) [member]
EARNINGS PER SHARE
Basic earnings per share \| (per share)	164.24	5.36	191.46	114.22
Diluted earnings per share \| (per share)	$ 164.24	$ 5.36	$ 191.46	$ 114.22

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity shares in Millions, $ in Millions, $ in Millions	TWD ($)	USD ($)	Capital Stock - Common Stock [member] TWD ($) shares	Capital Stock - Common Stock [member] USD ($) shares	Capital Surplus [member] TWD ($)	Capital Surplus [member] USD ($)	Retained Earnings - Legal Capital Reserve [member] TWD ($)	Retained Earnings - Legal Capital Reserve [member] USD ($)	Retained Earnings - Special Capital Reserve [member] TWD ($)	Retained Earnings - Unappropriated Earnings [member] TWD ($)	Retained Earnings - Unappropriated Earnings [member] USD ($)	Retained Earnings [member] TWD ($)	Retained Earnings [member] USD ($)	Others - Foreign Currency Translation Reserve [member] TWD ($)	Others - Foreign Currency Translation Reserve [member] USD ($)	Other - Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income [member] TWD ($)	Other - Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income [member] USD ($)	Other - Gain (Loss) on Hedging Instruments [member] TWD ($)	Other - Gain (Loss) on Hedging Instruments [member] USD ($)	Others - Unearned Stock-Based Employee Compensation [member] TWD ($)	Others - Unearned Stock-Based Employee Compensation [member] USD ($)	Others - Total [member] TWD ($)	Others - Total [member] USD ($)	Treasury shares [member] TWD ($)	Total Equity Attributable to Shareholders of the Parent [member] TWD ($)	Total Equity Attributable to Shareholders of the Parent [member] USD ($)	Non-controlling Interests [member] TWD ($)	Non-controlling Interests [member] USD ($)
Beginning balance at Dec. 31, 2020	$ 1,835,763.8		$ 259,303.8		$ 56,347.2		$ 311,147		$ 42,259.1	$ 1,220,434		$ 1,573,840.1		$ (57,001.6)		$ 2,321.8						$ (54,679.8)			$ 1,834,811.3		$ 952.5
Beginning balance, shares at Dec. 31, 2020 \| shares			25,930.3	25,930.3
Special capital reserve									17,045.1	(17,045.1)
Cash dividends to shareholders	(278,751.6)									(278,751.6)		(278,751.6)													(278,751.6)
Total	(278,751.6)								17,045.1	(295,796.7)		(278,751.6)													(278,751.6)
Net income	592,880.6									592,359.2		592,359.2													592,359.2		521.4
Other comprehensive income (loss), net of income tax	(7,619.4)									167.5		167.5		(6,301.7)		(1,559.8)		$ 72.1				(7,789.4)			(7,621.9)		2.5
Total comprehensive income (loss)	585,261.2									592,526.7		592,526.7		(6,301.7)		(1,559.8)		72.1				(7,789.4)			584,737.3		523.9
Disposal of investments in equity instruments at fair value through other comprehensive income										187.7		187.7				(187.7)						(187.7)
Basis adjustment for gain (loss) on hedging instruments	48.5																	48.5				48.5			48.5
Adjustments to share of changes in equities of associates	4.8				4.8																				4.8
From difference between the consideration received and the carrying amount of the subsidiaries' net assets during actual disposal	9,451.8				8,406.3																				8,406.3		1,045.5
From share of changes in equities of subsidiaries					(7.9)																				(7.9)		7.9
Donation from shareholders	11.2				11.1																				11.1		0.1
Effect of acquisition of subsidiary	0.2																										0.2
Decrease in non-controlling interests	(107.4)																										(107.4)
Ending balance at Dec. 31, 2021	2,151,682.5		$ 259,303.8		64,761.5		311,147		59,304.2	1,517,351.7		1,887,802.9		(63,303.3)		574.3		120.6				(62,608.4)			2,149,259.8		2,422.7
Ending balance, shares at Dec. 31, 2021 \| shares			25,930.3	25,930.3
Special capital reserve									(56,149.9)	56,149.9
Cash dividends to shareholders	(285,234.2)									(285,234.2)		(285,234.2)													(285,234.2)
Total	(285,234.2)								(56,149.9)	(229,084.3)		(285,234.2)													(285,234.2)
Net income	993,294.7									992,923.4		992,923.4													992,923.4		371.3
Other comprehensive income (loss), net of income tax	42,430.1									(49.5)		(49.5)		51,560		(10,327.4)		1,411.6				42,644.2			42,594.7		(164.6)
Total comprehensive income (loss)	1,035,724.8									992,873.9		992,873.9		51,560		(10,327.4)		1,411.6				42,644.2			1,035,518.1		206.7
Treasury stock acquired	(871.6)																							$ (871.6)	(871.6)
Treasury stock retired			$ (13.9)		(3)					(854.7)		(854.7)												$ 871.6
Treasury stock retired, shares \| shares			(1.4)	(1.4)
Share-based payment arrangements	266.7		$ 13.9		438															$ (185.2)		(185.2)			266.7
Share-based payment arrangements, shares \| shares			1.4	1.4
Disposal of investments in equity instruments at fair value through other comprehensive income										303.3		303.3				(303.3)						(303.3)
Basis adjustment for gain (loss) on hedging instruments	(52.9)																	(52.9)				(52.9)			(52.9)
Adjustments to share of changes in equities of associates	4.6				4.6																				4.6
From share of changes in equities of subsidiaries	16,466.3				4,116																				4,116		12,350.3
Donation from shareholders	13.2				13.2																				13.2
Decrease in non-controlling interests	(167)																										(167)
Ending balance at Dec. 31, 2022	2,917,832.4		$ 259,303.8		69,330.3		311,147		3,154.3	2,280,589.9		2,594,891.2		(11,743.3)		(10,056.4)		1,479.3		(185.2)		(20,505.6)			2,903,019.7		14,812.7
Ending balance, shares at Dec. 31, 2022 \| shares			25,930.3	25,930.3
Special capital reserve									(3,154.3)	3,154.3
Cash dividends to shareholders	(317,663.2)									(317,663.2)		(317,663.2)													(317,663.2)
Total	(317,663.2)								$ (3,154.3)	(314,508.9)		(317,663.2)													(317,663.2)
Net income	851,027.7	$ 27,793.2								851,740		851,740													851,740		(712.3)
Other comprehensive income (loss), net of income tax	(8,813.7)	(287.8)								(484.9)		(484.9)		(13,573.5)		6,108.4		(38.2)				(7,503.3)			(7,988.2)		(825.5)
Total comprehensive income (loss)	842,214	27,505.4								851,255.1		851,255.1		(13,573.5)		6,108.4		(38.2)				(7,503.3)			843,751.8		(1,537.8)
Disposal of investments accounted for using equity method	(18.5)				(18.1)																				(18.1)		(0.4)
Employee restricted shares retired	4.6		$ (4.2)		4.2					4.6		4.6													4.6
Employee restricted shares retired, shares \| shares			(0.4)	(0.4)
Share-based payment arrangements	477.7		$ 21.1		564.9															(108.3)		(108.3)			477.7
Share-based payment arrangements, shares \| shares			2.1	2.1
Disposal of investments in equity instruments at fair value through other comprehensive income										151.9		151.9				(151.9)						(151.9)
Basis adjustment for gain (loss) on hedging instruments	(45.2)																	(45.2)				(45.2)			(45.2)
From share of changes in equities of subsidiaries	11,244.7				(21.3)																				(21.3)		11,266
Donation from shareholders	16.4				16.4																				16.4
Decrease in non-controlling interests	(196.4)																										(196.4)
Ending balance at Dec. 31, 2023	$ 3,453,866.5	$ 112,797.8	$ 259,320.7	$ 8,469	$ 69,876.4	$ 2,282.1	$ 311,147	$ 10,161.5		$ 2,817,492.6	$ 92,014.8	$ 3,128,639.6	$ 102,176.3	$ (25,316.8)	$ (826.8)	$ (4,099.9)	$ (133.9)	$ 1,395.9	$ 45.6	$ (293.5)	$ (9.6)	$ (28,314.3)	$ (924.7)		$ 3,429,522.4	$ 112,002.7	$ 24,344.1	$ 795.1
Ending balance, shares at Dec. 31, 2023 \| shares			25,932	25,932

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 979,316.5	$ 31,982.9	$ 1,144,072.2	$ 663,036
Adjustments for:
Depreciation expense	522,932.7	17,078.1	428,498.2	414,187.7
Amortization expense	9,258.2	302.4	8,756.1	8,207.2
Expected credit losses recognized (reversal) on investments in debt instruments	35.7	1.2	52.4	(2.7)
Finance costs	11,999.4	391.9	11,750	5,414.2
Share of profits of associates	(4,800.2)	(156.8)	(7,679.8)	(5,512.7)
Interest income	(60,293.9)	(1,969.1)	(22,422.2)	(5,708.8)
Share-based compensation	483	15.8	302.4	7.8
Loss (gain) on disposal or retirement of property, plant and equipment, net	369.1	12	(98.9)	273.6
Loss (gain) on disposal or retirement of intangible assets, net	(3)	(0.1)	6	1.2
Impairment loss on property, plant and equipment			790.7	274.4
Gain on financial instruments at fair value through profit or loss, net	(12.4)	(0.4)
Loss (gain) on disposal of investments in debt instruments at fair value through other comprehensive income, net	473.9	15.5	410.1	(93.2)
Gain on disposal of investments accounted for using equity method, net	(15.8)	(0.5)
Loss (gain) on foreign exchange, net	(246.7)	(8.1)	10,342.7	(16,115.9)
Dividend income	(464.1)	(15.2)	(266.8)	(362.3)
Others	(338)	(11)	138.8	(414.2)
Changes in operating assets and liabilities:
Financial instruments at fair value through profit or loss	289.6	9.5	(1,354.4)	2,649.2
Notes and accounts receivable, net	28,442	928.9	(32,169.9)	(52,105.9)
Receivables from related parties	959.5	31.3	(868.7)	(157.2)
Other receivables from related parties	(2.9)	(0.1)	(7.5)	(10.9)
Inventories	(29,847.9)	(974.8)	(28,046.8)	(55,748.9)
Other financial assets	1,878.7	61.3	(1,680.6)	(8,236.9)
Other current assets	(12,530.9)	(409.2)	(4,450.9)	(3,899)
Other noncurrent assets	(720.3)	(23.5)
Accounts payable	847	27.7	7,594.1	8,298.3
Payables to related parties	(76.3)	(2.5)	205.4	(670.5)
Salary and bonus payable	(3,234.9)	(105.6)	12,633.4	3,730.9
Accrued profit sharing bonus to employees and compensation to directors	(11,031.6)	(360.3)	25,223.9	843.7
Accrued expenses and other current liabilities	(44,466.7)	(1,452.2)	46,578.8	84,322.7
Other noncurrent liabilities	13,329.9	435.3	101,390.5	154,086
Net defined benefit liability	(687.2)	(22.4)	(2,538.8)	(635.2)
Cash generated from operations	1,401,842.4	45,782	1,697,160.4	1,195,658.6
Income taxes paid	(159,875.1)	(5,221.3)	(86,561.2)	(83,497.9)
Net cash generated by operating activities	1,241,967.3	40,560.7	1,610,599.2	1,112,160.7
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisitions of financial instruments at fair value through profit or loss - debt instruments	(14,142.1)	(461.8)	(125.5)
Acquisitions of financial assets at fair value through other comprehensive income	(62,752)	(2,049.4)	(54,566.7)	(255,888.7)
Acquisitions of financial assets at amortized cost	(149,387.9)	(4,878.8)	(183,125.9)	(3,799.7)
Acquisitions of property, plant and equipment	(949,816.8)	(31,019.5)	(1,082,672.1)	(839,195.7)
Acquisitions of intangible assets	(5,518.4)	(180.2)	(6,954.3)	(9,040.7)
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income	35,698.6	1,165.9	44,963.4	254,604.5
Proceeds from disposal or redemption of financial assets at amortized cost	134,605.8	4,396	62,329.7	9,368.3
Proceeds from disposal or redemption of investments accounted for using equity method
Proceeds from disposal or redemption of property, plant and equipment	703.9	23	983.3	390.4
Proceeds from disposal or redemption of intangible assets	3.1	0.1	12.6
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income	128	4.2	2.9	115.6
Derecognition of hedging financial instruments	68.2	2.2	1,684.4	276.3
Interest received	55,887.2	1,825.2	18,083.7	5,990.9
Other dividends received	445.1	14.5	266.8	362.3
Dividends received from investments accounted for using equity method	3,076.5	100.5	2,749.7	2,136.4
Increase in prepayments for leases	(63.2)	(2.1)		(1,200)
Refundable deposits paid	(4,056.5)	(132.5)	(2,117.1)	(1,997.3)
Refundable deposits refunded	1,454	47.5	505.4	683.7
Net cash used in investing activities	(906,120.6)	(29,592.5)	(1,190,928.3)	(836,365.8)
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in short-term loans			(111,960)	35,668.4
Increase in hedging financial liabilities - bank loans	27,908.6	911.5
Proceeds from issuance of bonds	85,700	2,798.8	198,293.6	364,592.8
Repayment of bonds	(18,100)	(591.1)	(4,400)	(2,600)
Proceeds from long-term bank loans	2,450	80	2,670	1,510
Repayment of long-term bank loans	(1,756.9)	(57.4)	(166.7)
Payments for transaction costs attributable to the issuance of bonds	(88.7)	(2.9)	(414.3)	(737.7)
Treasury stock acquired			(871.6)
Repayment of the principal portion of lease liabilities	(2,854.3)	(93.2)	(2,428.3)	(1,985.3)
Interest paid	(17,359)	(566.9)	(12,218.6)	(3,833.6)
Guarantee deposits received	230.1	7.5	271.4	469
Guarantee deposits refunded	(367.4)	(12)	(62.1)	(36.8)
Cash dividends	(291,721.9)	(9,527.2)	(285,234.2)	(265,786.4)
Disposal of ownership interests in subsidiaries (without losing control)				9,451.8
Donation from shareholders	16.5	0.6	13.2	11.3
Increase (decrease) in non-controlling interests	11,048.8	360.8	16,263.6	(115)
Net cash generated by (used in) financing activities	(204,894.2)	(6,691.5)	(200,244)	136,608.5
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(8,338.8)	(272.4)	58,397	(7,583.8)
NET INCREASE IN CASH AND CASH EQUIVALENTS	122,613.7	4,004.3	277,823.9	404,819.6
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	1,342,814.1	43,854.2	1,064,990.2	660,170.6
CASH AND CASH EQUIVALENTS, END OF YEAR	1,465,427.8	47,858.5	1,342,814.1	1,064,990.2
Property, plant and equipment [member]
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisitions of property, plant and equipment	(949,816.8)		(1,082,672.1)	(839,195.7)
Proceeds from government grants	47,544.7	$ 1,552.7	7,046.1	821.3
Land use right and others [member]
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from government grants	$ 1.2		$ 5.3	$ 6.6

General

General	12 Months Ended
General	Dec. 31, 2023
Text Block [Abstract]
General	1. GENERAL Taiwan Semiconductor Manufacturing Company Limited (TSMC), a Republic of China (R.O.C.) corporation, was incorporated on February 21, 1987. TSMC is a dedicated foundry in the semiconductor industry which engages mainly in the manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. On September 5, 1994, TSMC’s shares were listed on the Taiwan Stock Exchange (TWSE). On October 8, 1997, TSMC listed some of its shares of stock on the New York Stock Exchange (NYSE) in the form of American Depositary Shares (ADSs). The address of its registered office and principal place of business is No. 8, Li-Hsin Rd. 6, Hsinchu Science Park, Taiwan. The principal operating activities of TSMC’s subsidiaries are described in Note 5.

The Authorization of Financial

The Authorization of Financial Statements	12 Months Ended
The Authorization of Financial Statements	Dec. 31, 2023
Text Block [Abstract]
The Authorization of Financial Statements	2. THE AUTHORIZATION OF FINANCIAL STATEMENTS The accompanying consolidated financial statements were authorized for issue by the management on April 18, 2024.

U.S. Dollar Amounts

U.S. Dollar Amounts	12 Months Ended
U.S. Dollar Amounts	Dec. 31, 2023
Text Block [Abstract]
U.S. Dollar Amounts	3. U.S. DOLLAR AMOUNTS TSMC and its subsidiaries (collectively as the “Company”) maintain its accounts and express its consolidated financial statements in New Taiwan dollars. For convenience only, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated from New Taiwan dollars at the exchange rate as set forth in the statistical release of the Federal Reserve Board of the Unites States, which was NT$30.62 to US$ 1.00

Application of New and Revised

Application of New and Revised IFRS, IAS, IFRIC, and SIC Issued by the IASB (collectively, "IFRS Accounting Standards")	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Application of New and Revised IFRS, IAS, IFRIC, and SIC Issued by the IASB (collectively, "IFRS Accounting Standards")	4. APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS), INTERNATIONAL ACCOUNTING STANDARDS (IAS), IFRIC INTERPRETATIONS (IFRIC), AND SIC INTERPRETATIONS (SIC) ISSUED BY THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) (collectively, “IFRS Accounting Standards”) a. Amendments to IFRS Accounting Standards and the new interpretation that are mandatorily effective for the current year New, Amended and Revised Standards and Interpretations Effective Date Issued Amendments to IAS 1 “Disclosure of Accounting Policies” January 1, 2023 Amendments to IAS 8 “Definition of Accounting Estimates” January 1, 2023 Amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction” January 1, 2023 Amendments to IAS 12 “International Tax Reform - Pillar Two Model Rules” Note Note: The amendments introduce a temporary exception to the requirements in IAS 12 by stipulating that the Company should neither recognize nor disclose information about deferred tax assets and liabilities related to Pillar Two income taxes. The amendments also require the Company to disclose that it has applied the exception and separately disclose its current tax expense (income) related to Pillar Two income taxes. In addition, for periods in which Pillar Two legislation is enacted or substantively enacted but not yet in effect, the Company should disclose qualitative and quantitative information that helps users of financial statements understand the Company’s exposure to Pillar Two income taxes. The requirement that the Company applies the exception and the requirement to disclose that fact is applied immediately upon issuance of the amendments in May 2023. The remaining disclosure requirements are applied for annual reporting periods beginning on or after January 1, 2023, but not for any interim period ending on or before December 31, 2023. The Company believes that the adoption of aforementioned standards or interpretations did not have a significant effect on the Company’s accounting policies. b. New and revised standards, amendments and interpretations in issue but not yet effective New, Amended and Revised Standards and Interpretations Effective Date Issued Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture” To be determined by IASB Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” and “Non-current Liabilities with Covenants” January 1, 2024 As of the date the accompanying consolidated financial statements were authorized for issue, the Company continues in evaluating the impact on its financial position and financial performance from the initial adoption of the aforementioned standards or interpretations and related applicable period. The related impact will be disclosed when the Company completes its evaluation.

Summary of Material Accounting

Summary of Material Accounting Policy Information	12 Months Ended
Summary of Material Accounting Policy Information	Dec. 31, 2023
Text Block [Abstract]
Summary of Material Accounting Policy Information	5. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION Material accounting policies are summarized as follows: Statement of Compliance The accompanying consolidated financial statements have been prepared in accordance with IFRS Accounting Standards. Basis of Preparation The accompanying consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for the assets. Basis of Consolidation The basis for the consolidated financial statements The consolidated financial statements incorporate the financial statements of TSMC and entities controlled by TSMC (its subsidiaries). Income and expenses of subsidiaries acquired or disposed of are included in the consolidated statements of profit or loss and other comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the shareholders of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Company’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent. When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between: a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities. The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate. The subsidiaries in the consolidated financial statements The detail information of the subsidiaries at the end of reporting period was as follows: Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% - TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin 100% 100% - TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin 100% 100% - TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated Shanghai, China 100% 100% - TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% - Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu, Taiwan 68% 67% b) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A. 100% 100% c) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Kumamoto, Japan 71% 71% d) European Semiconductor Manufacturing Company (ESMC) GmbH (ESMC) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Dresden, Germany - 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up companies Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up companies Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up companies Cayman Islands 99.9% 99.9% a) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% - TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up companies Cayman Islands 100% 100% a) TSMC Development TSMC Washington, LLC (TSMC Washington) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% f) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: As VisEra’s employees continue to exercise their employee share options, TSMC’s ownership in VisEra continues to decline. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note c: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation thresholds. Note d: TSMC’s shareholding and the proportion of voting rights in JASM are 71% and 81%, respectively. Note e: ESMC was established in June 2023. TSMC sold its 10% shares to Robert Bosch GmbH, Infineon Technologies AG and NXP Semiconductors N.V. in January 2024, respectively. After selling shares, TSMC’s shareholding in ESMC decreased from 100% to 70%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over ESMC. Note f: WaferTech, LLC was renamed to TSMC Washington, LLC in December 2023. Foreign Currencies The financial statements of each individual consolidated entity were expressed in the currency which reflected its primary economic environment (functional currency). The functional currency of TSMC and presentation currency of the consolidated financial statements are both New Taiwan Dollars (NT$). In preparing the consolidated financial statements, the operating results and financial positions of each consolidated entity are translated into NT$. In preparing the financial statements of each individual consolidated entity, transactions in currencies other than the entity’s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Such exchange differences are recognized in profit or loss in the year in which they arise. Non-monetary items measured at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Exchange differences arising on the retranslation of non-monetary items are included in profit or loss for the year except for exchange differences arising on the retranslation of non-monetary items in respect of which gains and losses are recognized directly in other comprehensive income, in which case, the exchange differences are also recognized directly in other comprehensive income. Non-monetary items that are measured in terms of historical cost in foreign currencies are not retranslated. For the purposes of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations are translated into NT$ using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate). Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively. Cash Equivalents Cash equivalents, for the purpose of meeting short-term cash commitments, consist of highly liquid time deposits and investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Financial Instruments Financial assets and liabilities shall be recognized when the Company becomes a party to the contractual provisions of the instruments. Financial assets and liabilities are initially recognized at fair values. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. Financial Assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way, respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. a. Category of financial assets and measurement Financial assets are classified into the following categories: financial assets at FVTPL, investments in debt instruments and equity instruments at FVTOCI, and financial assets at amortized cost. 1) Financial asset at FVTPL For certain financial assets which include debt instruments that do not meet the criteria of amortized cost or FVTOCI, it is mandatorily required to measure them at FVTPL. Any gain or loss arising from remeasurement is recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any interest earned on the financial asset. 2) Investments in debt instruments at FVTOCI Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of collecting contractual cash flows and selling the financial assets, are measured at FVTOCI. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment gains or losses on investments in debt instruments at FVTOCI are recognized in profit or loss. Other changes in the carrying amount of these debt instruments are recognized in other comprehensive income and will be reclassified to profit or loss when these debt instruments are disposed. 3) Investments in equity instruments at FVTOCI On initial recognition, the Company may irrevocably designate investments in equity investments that is not held for trading as at FVTOCI. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. Dividends on these investments in equity instruments at FVTOCI are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the Company’s rights clearly represent a recovery of part of the cost of the investment. 4) Measured at amortized cost Cash and cash equivalents, commercial paper, debt instrument investments, notes and accounts receivable (including related parties), other receivables, refundable deposits and temporary payments (including those classified under other current assets and other noncurrent assets) are measured at amortized cost. Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of holding financial assets in order to collect contractual cash flows, are measured at amortized cost. Subsequent to initial recognition, financial assets measured at amortized cost are measured at amortized cost, which equals to carrying amount determined by the effective interest method less any impairment loss. b. Impairment of financial assets At the end of each reporting period, a loss allowance for expected credit loss is recognized for financial assets at amortized cost (including accounts receivable) and for investments in debt instruments that are measured at FVTOCI. The loss allowance for accounts receivable is measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and investments in debt instruments that are measured at FVTOCI, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. The Company recognizes an impairment loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and does not reduce the carrying amount of the financial asset. c. Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in a debt instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained e a Financial Liabilities and Equity Instruments Classification as debt or equity Debt and equity instruments issued by the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Financial liabilities Financial liabilities are subsequently measured either at amortized cost using effective interest method or at FVTPL. Financial liabilities are classified as at fair value through profit or loss when the financial liability is either held for trading or is designated as at fair value through profit or loss. Financial liabilities at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognized in profit or loss. Financial liabilities other than those held for trading purposes and designated as at FVTPL are subsequently measured at amortized cost at the end of each reporting period. Derecognition of financial liabilities The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Derivative Financial Instruments Derivative financial instruments are initially recognized at fair value at the date the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative financial instrument is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship. Hedge Accounting a. Fair value hedge The Company designates certain hedging instruments, such as interest rate futures contracts, to partially hedge against the fair value change caused by interest rates fluctuation in the Company’s fixed income investments. Changes in the fair value of hedging instruments that are designated and qualify as fair value hedges are recognized in profit or loss immediately, together with any changes in the fair value of the hedged items that are attributable to the hedged risk. b. Cash flow hedge The Company designates certain hedging instruments, such as forward contracts, to partially hedge its foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The effective portion of changes in the fair value of hedging instruments is recognized in other comprehensive income. When forecast transactions actually take place, the accumulated gains or losses that were recognized in other comprehensive income are transferred from equity to the initial cost of the hedged items, or reclassified to finance costs of hedged items in the same period or periods during which the hedged expected future cash flows affect profit or loss. The gains or losses from hedging instruments relating to the ineffective portion are recognized immediately in profit or loss. The Company prospectively discontinues hedge accounting only when the hedging relationship ceases to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated or exercised. c. Hedges of net investments in foreign operations The Company designates certain hedging instruments, such as bank loans denominated in foreign currency, as a hedge of net investments in foreign operations to manage the exchange differences arising on translation of foreign operations due to currency fluctuations. Any gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized in other comprehensive income and accumulated under the heading of foreign currency translation reserve. The gains or losses relating to the ineffective portion are recognized immediately in profit or loss. The gains and losses on the hedging instrument relating to the effective portion of the hedge, which were accumulated in the foreign currency translation reserve, are reclassified to profit or loss on the disposal or partial disposal of a foreign operation. Inventories Inventories are stated at the lower of cost or net realizable value. Inventories are recorded at standard cost and adjusted to approximate weighted-average cost at the end of the reporting period. Net realizable value represents the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale. Investments Accounted for Using Equity Method Investments accounted for using the equity method are investments in associates. An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The operating results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate is initially recognized in the consolidated statements of financial position at cost and adjusted thereafter to recognize the Company’s share of profit or loss and other comprehensive income of the associate as well as the distribution received. The Company also recognizes its share in the changes in the equities of associates. Any excess of the cost of acquisition over the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities of an associate recognized at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities over the cost of acquisition, after reassessment, is recognized immediately in profit or loss. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount. Any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the Company ceases to have significant influence over an associate. When the Company retains an interest in the former associate, the Company measures the retained interest at fair value at that date. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company shall account for all amounts recognized in other comprehensive income in relation to that associate on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. If the Company’s ownership interest in an associate is reduced as a result of disposal, but the investment continues to be an associate, the Company should reclassify to profit or loss only a proportionate amount of the gain or loss previously recognized in other comprehensive income. When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Company’s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus. If the Company’s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate shall be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. When a consolidated entity transacts with an associate, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not owned by the Company. Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment. Costs include any incremental costs that are directly attributable to the construction, acquisition of the item of property, plant and equipment or borrowing costs eligible for capitalization. Property, plant and equipment in the course of construction for production, supply or administrative purposes are carried at cost, less any recognized impairment loss. Such assets are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other identical categories of property, plant and equipment, commences when the assets are available for their intended use. Depreciation is recognized so as to write off the cost of the assets less their residual values over their useful lives, and it is computed using the straight-line method mainly over the following estimated useful lives: land improvements - 20 years; buildings (assets used by the Company and assets subject to operating leases) - 10 to 20 years; machinery and equipment (assets used by the Company and assets subject to operating leases) - 5 years; and office equipment - 5 years. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Land is not depreciated. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the assets. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss. Leases For a contract that contains a lease component and non-lease component, the Company may elect to account for the lease and non-lease components as a single lease component. The Company as lessor Rental income from operating lease is recognized on a straight-line basis over the term of the lease. The Company as lessee Except for payments for low-value asset leases and short-term leases (leases of machinery and equipment and others) which are recognized as expenses on a straight-line basis, the Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of the lease. Right-of-use assets are measured at cost. The cost of right-of-use assets comprises the initial measurement of lease liabilities adjusted for lease payments and initial direct costs made at or before the commencement date, plus an estimate of costs needed to restore the underlying assets. Subsequent measurement is calculated as cost less accumulated depreciation and accumulated impairment loss and adjusted for changes in lease liabilities as a result of lease term modifications or other related factors. Right-of-use assets are presented separately in the consolidated statements of financial position. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. If the lease transfers ownership of the underlying assets to the Company by the end of the lease terms or if the cost of right-of-use assets reflects that the Company will exercise a purchase option, the Company depreciates the right-of-use assets from the commencement dates to the end of the useful lives of the underlying assets. Lease liabilities are measured at the present value of the lease payments. Lease payments comprise fixed payments, variable lease payments which depend on an index or a rate and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. The lease payments are discounted using the lessee’s incremental borrowing rates. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, a change in future lease payments resulting from a change in an index or a rate used to determine those payments, or a change in the assessment of an option to purchase an underlying asset, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use assets. Lease liabilities are presented on a separate line in the consolidated statements of financial position. Intangible Assets Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. Other intangible assets Other separately acquired intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method over the following estimated useful lives: Technology license fees - the estimated life of the technology or the term of the technology transfer contract; software and system design costs - 3 years or contract period; patent and others - the economic life or contract period. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Impairment of Tangible Assets, Right-of-use Assets and Intangible Assets Goodwill Goodwill is not amortized and instead is tested for impairment annually, or more frequently when there is an indication that the cash generating unit may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s cash-generating units or groups of cash-generating units that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such cash generating unit and then to the other assets of the cash generating unit pro rata based on the carrying amount of each asset in the cash generating unit. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in su

Meterial Accounting Judgments a

Meterial Accounting Judgments and Key Sources of Estimation and Uncertainty	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Material Accounting Judgments and Key Sources of Estimation and Uncertainty	6. MATERIAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION AND UNCERTAINTY In the application of the aforementioned Company’s accounting policies, the Company is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. Material Accounting Judgments Revenue Recognition The Company recognizes revenue when the conditions described in Note 5 are satisfied. Commencement of Depreciation Related to Property, Plant and Equipment Classified as Equipment under Installation and Construction in Progress (EUI/CIP) As described in Note 5, commencement of depreciation related to EUI/CIP involves determining when the assets are available for their intended use. The criteria the Company uses to determine whether EUI/CIP are available for their intended use involves subjective judgments and assumptions about the conditions necessary for the assets to be capable of operating in the intended manner. Judgments on Lease Terms In determining a lease term, the Company considers all facts and circumstances that create an economic incentive to exercise or not to exercise an option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option. Main factors considered include contractual terms and conditions covered by the optional periods, and the importance of the underlying asset to the lessee’s operations, etc. The lease term is reassessed if a significant change in circumstances that are within the control of the Company occurs. Key Sources of Estimation and Uncertainty Estimation of Sales Returns and Allowances Sales returns and other allowance is estimated and recorded based on historical experience and in consideration of different contractual terms. The amount is deducted from revenue in the same period the related revenue is recorded. The Company periodically reviews the reasonableness of the estimates. Valuation of Inventory Inventories are stated at the lower of cost or net realizable value, and the Company uses estimate to determine the net realizable value of inventory at the end of each reporting period. The Company estimates the net realizable value of inventory for normal waste, obsolescence and unmarketable items at the end of reporting period and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is determined mainly based on assumptions of future demand within a specific time horizon. Impairment of Tangible Assets, Right-of-use Assets and Intangible Assets Other than Goodwill In the process of evaluating the potential impairment of tangible assets, right-of-use assets and intangible assets other than goodwill, the Company determines the independent cash flows, useful lives, expected future revenue and expenses related to the specific asset groups with the consideration of the nature of semiconductor industry. Any change in these estimates based on changed economic conditions or business strategies could result in significant impairment charges or reversal in future years. Realization of Deferred Income Tax Assets Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which those deferred tax assets can be utilized. Assessment of the realization of the deferred tax assets requires subjective judgment and estimate, including the future revenue growth and profitability, tax holidays, the amount of tax credits can be utilized and feasible tax planning strategies. Any changes in the global economic environment, the industry trends and relevant laws and regulations could result in significant adjustments to the deferred tax assets. Determination of Lessees’ Incremental Borrowing Rates In determining a lessee’s incremental borrowing rate used in discounting lease payments, the Company mainly takes into account the market risk-free rates, the estimated lessee’s credit spreads and secured status in a similar economic environment.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
Cash and Cash Equivalents	Dec. 31, 2023
Text Block [Abstract]
Cash and Cash Equivalents	7. CASH AND CASH EQUIVALENTS December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Cash and deposits in banks $ 1,329,291.4 $ 1,453,101.6 Money market funds - 10,898.7 Repurchase agreements 1,133.3 1,346.7 Government bonds/Agency bonds 2,451.6 50.8 Commercial paper 9,566.4 30.0 Corporate bonds 371.4 - $ 1,342,814.1 $ 1,465,427.8 Deposits in banks consisted of highly liquid time deposits that were readily convertible to known amounts of cash and were subject to an insignificant risk of changes in value.

Financial Assets and Liabilitie

Financial Assets and Liabilities at Fair Value through Profit or Loss	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Financial Assets and Liabilities at Fair Value through Profit or Loss	8. FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Financial assets Mandatorily measured at FVTPL Convertible preferred stocks $ - $ 13,307.2 Forward exchange contracts 947.5 701.2 Convertible bonds 122.9 223.4 Mutual funds - 110.3 $ 1,070.4 $ 14,342.1 Current $ 1,070.4 $ 924.6 Noncurrent - 13,417.5 $ 1,070.4 $ 14,342.1 Financial liabilities Held for trading Forward exchange contracts $ 116.2 $ 121.4 The Company entered into forward exchange contracts to manage exposures due to fluctuations of foreign exchange rates. These forward exchange contracts did not meet the criteria for hedge accounting. Therefore, the Company did not apply hedge accounting treatment for these forward exchange contracts. Outstanding forward exchange contracts consisted of the following: Maturity Date Contract Amount (In Millions) December 31, 2022 Sell NT$ January 2023 March 2023 NT$ 79,610.6 Sell US$ January 2023 March 2023 US$ 752.5 Sell RMB January 2023 March 2023 RMB 1,448.4 December 31, 2023 Sell NT$ January 2024 NT$ 26,251.8 Sell US$ January 2024 March 2024 US$ 1,112.0 Sell JPY January 2024 JPY 20,000.0

Financial Assets at Fair Value

Financial Assets at Fair Value Through Other Comprehensive Income	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Financial Assets at Fair Value Through Other Comprehensive Income	9. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Investments in debt instruments at FVTOCI Corporate bonds $ 66,116.2 $ 79,605.5 Agency mortgage-backed securities 28,367.9 37,959.7 Government bonds/Agency bonds 18,961.8 22,338.9 Asset-backed securities 9,274.7 9,898.8 122,720.6 149,802.9 Investments in equity instruments at FVTOCI Non-publicly traded equity investments 6,159.2 7,208.7 Publicly traded stocks 277.9 4,727.9 6,437.1 11,936.6 $ 129,157.7 $ 161,739.5 Current $ 122,998.5 $ 154,530.8 Noncurrent 6,159.2 7,208.7 $ 129,157.7 $ 161,739.5 These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI. For dividends recognized from these investments, please refer to consolidated statements of cash flows. All of the dividends are mainly from investments held at the end of the reporting period. For the years ended December 31, 2021, 2022 and 2023, as the Company adjusted its investment portfolio and the non-publicly traded investees were acquired, equity investments designated at FVTOCI were divested for NT$628.7 million, NT$561.6 million and NT$272.0 million, respectively. The related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$186.0 million, NT$303.2 million and NT$151.9 million were transferred to increase retained earnings, respectively. As of December 31, 2022 and 2023, the cumulative loss allowance for expected credit loss of NT$37.8 million and NT$47.3 million was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 33 for information relating to the credit risk management and expected cr edit

Financial Assets at Amortized C

Financial Assets at Amortized Cost	12 Months Ended
Financial Assets at Amortized Cost	Dec. 31, 2023
Text Block [Abstract]
Financial Assets at Amortized Cost	10. FINANCIAL ASSETS AT AMORTIZED COST December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Corporate bonds $ 81,041.0 $ 113,851.9 Commercial paper 48,742.8 18,387.9 Government bonds/Agency bonds - 13,803.5 Less: Allowance for impairment loss (56.4 ) (82.7 ) $ 129,727.4 $ 145,960.6 Current $ 94,600.2 $ 66,761.2 Noncurrent 35,127.2 79,199.4 $ 129,727.4 $ 145,960.6 Refer to Note 33 for information relating to credit risk management an d ex

Hedging Financial Instruments

Hedging Financial Instruments	12 Months Ended
Hedging Financial Instruments	Dec. 31, 2023
Text Block [Abstract]
Hedging Financial Instruments	11. 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 Fair value hedge The Company entered into interest rate futures contracts, which are used to partially hedge against the fair value changes caused by interest rate fluctuation in the Company’s fixed income investments. The hedge ratio is adjusted in response to the changes in the financial market and capped at 100%. On the basis of economic relationships, the value of the interest rate futures contracts and the value of the hedged financial assets change in opposite directions in response to movements in interest rates. The main source of hedge ineffectiveness in these hedging relationships is the credit risk of the hedged financial assets, which is not reflected in the fair value of the interest rate futures contracts. No other sources of ineffectiveness emerged from these hedging relationships during the hedging period. Amount of hedge ineffectiveness recognized in profit or loss is classified under other gains and losses, net. 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 hedge The Company entered into forward contracts to partially hedge foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The hedge ratio is adjusted in response to the changes in the financial market and capped at 100%. The forward contracts have maturities of 12 months or less. On the basis of economic relationships, the Company expects that the value of forward contracts and the value of hedged transactions will change in opposite directions in response to movements in foreign exchange rates or interest rates. The main source of hedge ineffectiveness in these hedging relationships is driven by the effect of the counterparty’s own credit risk on the fair value of forward contracts. No other sources of ineffectiveness emerged from these hedging relationships during the hedging period. For the years ended December 31, 2021, 2022 and 2023, refer to Note 21(d) for gain or loss arising from changes in the fair value of hedging instruments, the amount transferred to initial carrying amount of hedged items and the amount reclassified to finance costs of hedged items. 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 TSMC has designated the bank loans denominated in foreign currency as a hedge of net investments in foreign operations to manage its foreign currency risk arising from investment in overseas subsidiaries. The main source of hedge ineffectiveness in these hedging relationships is driven by the material difference between the notional amount of bank loans denominated in foreign currency and the net investment in foreign operations. No other sources of ineffectiveness have emerged from these hedging relationships during the hedging period. For the year ended December 31, 2023, refer to Note 21 (d) for gain or loss arising from changes in the fair value of hedging instruments. 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 Hedges) Bank loans JPY 124,500.0 0% Due by April 2024 $ 618.2 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 )

Notes and Accounts Receivable,

Notes and Accounts Receivable, Net	12 Months Ended
Notes and Accounts Receivable, Net	Dec. 31, 2023
Statement [LineItems]
Notes and Accounts Receivable, Net	12. NOTES AND ACCOUNTS RECEIVABLE, NET December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) At amortized cost Notes and accounts receivable $ 222,761.9 $ 196,434.1 Less: Loss allowance (331.6 ) (531.5 ) 222,430.3 195,902.6 At FVTOCI 7,325.6 5,411.3 $ 229,755.9 $ 201,313.9 The Company signed a contract with the bank to sell certain accounts receivable without recourse and transaction cost required. These accounts receivable are classified as at FVTOCI because they are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets. In principle, the payment term granted to customers is due 30 days from the invoice date or 15-30 days from the end of the month when the invoice is issued. Aside from recognizing impairment loss for credit-impaired accounts receivable, the Company recognizes loss allowance based on the expected credit loss ratio of customers by different risk levels with consideration of factors of historical loss ratios and customers’ financial conditions, competitiveness and business outlook. For accounts receivable past due over 90 days without collaterals or guarantees, the Company recognizes loss allowance at full amount. Aging analysis of notes and accounts receivable December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Not past due $ 205,053.1 $ 183,188.5 Past due Past due within 30 days 24,516.3 18,641.1 Past due over 31 days 518.1 15.8 Less: Loss allowance (331.6 ) (531.5 ) $ 229,755.9 $ 201,313.9 All of the Company’s accounts receivable classified as at FVTOCI were not past due. Movements of the loss allowance for accounts receivable Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 246.6 $ 347.0 $ 331.6 Provision (Reversal) 100.4 (15.5 ) 199.9 Effect of exchange rate changes - 0.1 - Balance, end of year $ 347.0 $ 331.6 $ 531.5 For the years ended December 31, 2021, 2022 and 2023, the changes in loss allowance were mainly due to the variations in the balance of accounts receivable of different risk levels.

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2023
Text Block [Abstract]
Inventories	13. INVENTORIES December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Finished goods $ 54,818.4 $ 34,511.0 Work in process 125,661.9 156,498.5 Raw materials 20,389.1 38,818.3 Supplies and spare parts 20,279.7 21,169.3 $ 221,149.1 $ 250,997.1 Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue. The amounts are illustrated below: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Net inventory losses $ 533.0 $ 4,689.1 $ 3,494.6

Investments Accounted for Using

Investments Accounted for Using Equity Method	12 Months Ended
Investments Accounted for Using Equity Method	Dec. 31, 2023
Text Block [Abstract]
Investments Accounted for Using Equity Method	14. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD Associates consisted of the following: Place of Carrying Amount % of Ownership and Voting Rights Held by the Company Name of Associate Principal Activities Incorporation and Operation December 31, 2022 December 31, 2023 December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Vanguard International Semiconductor Corporation (VIS) Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks Hsinchu, Taiwan $ 13,268.2 $ 13,496.0 28% 28% Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) Manufacturing and sales of integrated circuits and other semiconductor devices Singapore 8,934.7 9,728.8 39% 39% Xintec Inc. (Xintec) Wafer level chip size packaging and wafer level post passivation interconnection service Taoyuan, Taiwan 3,491.7 3,734.3 41% 41% Global Unichip Corporation (GUC) Researching, developing, manufacturing, testing and marketing of integrated circuits Hsinchu, Taiwan 1,608.1 2,482.9 35% 35% Mutual-Pak Technology Co., Ltd. (Mutual-Pak) Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID New Taipei, Taiwan 19.0 - 28% - $ 27,321.7 $ 29,442.0 Due to the decrease in shareholding to 17%, the Company consequently ceased to have significant influence over Mutual-Pak. Therefore, the investment in Mutual-Pak was classified as financial assets at FVTOCI starting November 2023. As of December 31, 2022 and 2023, no investments in associates are individually material to the Company. Please refer to the consolidated statements of profit or loss and other comprehensive income for recognition of share of both profit (loss) and other comprehensive income (loss) of associates that are not individually material. The market prices of the associates’ ownership held by the Company in publicly traded stocks calculated by the closing price are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement. December 31, 2022 December 31, 2023 NT$ NT$ Name of Associate (In Millions) (In Millions) GUC $ 29,926.9 $ 81,236.9 VIS $ 35,977.3 $ 37,834.2 Xintec $ 10,716.4 $ 14,188.4

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2023
Text Block [Abstract]
Property, Plant and Equipment	15. PROPERTY, PLANT AND EQUIPMENT December 31, 2021 December 31, 2022 December 31, 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Assets used by the Company $ 1,975,114.0 $ 2,693,815.7 $ 3,064,424.3 Assets subject to operating leases 4.7 21.3 50.7 $ 1,975,118.7 $ 2,693,837.0 $ 3,064,475.0 Assets used by the Company Land and Land Improvements Buildings Machinery and Equipment Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Additions 2,587.2 53,971.3 401,659.0 7,643.0 369,545.8 835,406.3 Disposals or retirements - (41.1 ) (26,192.2 ) (333.4 ) - (26,566.7 ) Transfers from assets subject to operating leases - 35.5 1,443.6 - - 1,479.1 Transfers to assets subject to operating leases - - (244.6 ) - - (244.6 ) Effect of exchange rate changes (41.6 ) 184.7 1,077.7 (18.1 ) (355.5 ) 847.2 Balance at December 31, 2021 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Accumulated depreciation and impairment Balance at January 1, 2021 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ - $ 2,871,637.9 Additions 1.3 34,331.6 368,777.7 8,373.3 - 411,483.9 Disposals or retirements - (36.5 ) (22,230.1 ) (332.6 ) - (22,599.2 ) Transfers from assets subject to operating leases - 15.1 436.8 - - 451.9 Transfers to assets subject to operating leases - - (68.3 ) - - (68.3 ) Impairment - - 274.4 - - 274.4 Effect of exchange rate changes (7.6 ) 55.6 818.9 (16.4 ) - 850.5 Balance at December 31, 2021 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ - $ 3,262,031.1 Carrying amounts at December 31, 2021 $ 5,988.4 $ 270,432.5 $ 1,081,209.8 $ 24,327.6 $ 593,155.7 $ 1,975,114.0 Cost Balance at January 1, 2022 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Additions 816.4 59,443.8 330,782.7 10,325.3 738,523.9 1,139,892.1 Disposals or retirements - (236.8 ) (25,846.4 ) (1,709.2 ) - (27,792.4 ) Transfers to assets subject to operating leases - - (65.8 ) - - (65.8 ) Effect of exchange rate changes 357.2 1,242.1 6,322.9 257.7 5,163.0 13,342.9 Balance at December 31, 2022 $ 7,661.8 $ 637,046.9 $ 4,295,942.6 $ 85,028.0 $ 1,336,842.6 $ 6,362,521.9 Accumulated depreciation and impairment Balance at January 1, 2022 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ - $ 3,262,031.1 Additions 1.4 35,982.4 380,216.2 9,216.3 - 425,416.3 Disposals or retirements - (225.6 ) (24,706.7 ) (1,708.6 ) - (26,640.9 ) Transfers to assets subject to operating leases - - (40.3 ) - - (40.3 ) Impairment - - - - 790.7 790.7 Effect of exchange rate changes 54.9 1,016.3 5,872.3 205.8 - 7,149.3 Balance at December 31, 2022 $ 556.1 $ 342,938.4 $ 3,264,880.9 $ 59,540.1 $ 790.7 $ 3,668,706.2 Carrying amounts at December 31, 2022 $ 7,105.7 $ 294,108.5 $ 1,031,061.7 $ 25,487.9 $ 1,336,051.9 $ 2,693,815.7 Land and Land Improvements Buildings Machinery and Equipment Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2023 $ 7,661.8 $ 637,046.9 $ 4,295,942.6 $ 85,028.0 $ 1,336,842.6 $ 6,362,521.9 Additions (deductions) - 182,033.3 1,120,848.7 18,205.5 (423,568.7 ) 897,518.8 Disposals or retirements - (585.5 ) (28,525.9 ) (3,325.3 ) - (32,436.7 ) Transfers from right-of-use assets - - 4.4 - - 4.4 Transfers from assets subject to operating leases - - 80.4 - - 80.4 Transfers to assets subject to operating leases - - (71.1 ) - - (71.1 ) Effect of exchange rate changes (39.8 ) (671.7 ) (3,293.5 ) (83.1 ) (4,984.1 ) (9,072.2 ) Balance at December 31, 2023 $ 7,622.0 $ 817,823.0 $ 5,384,985.6 $ 99,825.1 $ 908,289.8 $ 7,218,545.5 Accumulated depreciation and impairment Balance at January 1, 2023 $ 556.1 $ 342,938.4 $ 3,264,880.9 $ 59,540.1 $ 790.7 $ 3,668,706.2 Additions 1.3 45,052.9 463,825.3 10,586.7 - 519,466.2 Disposals or retirements - (583.0 ) (27,407.7 ) (3,324.2 ) - (31,314.9 ) Transfers from right-of-use assets - - 1.9 - - 1.9 Transfers from assets subject to operating leases - - 53.5 - - 53.5 Transfers to assets subject to operating leases - - (45.7 ) - - (45.7 ) Effect of exchange rate changes 0.7 (394.4 ) (2,299.7 ) (52.6 ) - (2,746.0 ) Balance at December 31, 2023 $ 558.1 $ 387,013.9 $ 3,699,008.5 $ 66,750.0 $ 790.7 $ 4,154,121.2 Carrying amounts at December 31, 2023 $ 7,063.9 $ 430,809.1 $ 1,685,977.1 $ 33,075.1 $ 907,499.1 $ 3,064,424.3 The significant part of the Company’s buildings includes main plants, mechanical and electrical power equipment and clean rooms, and the related depreciation is calculated using the estimated useful lives of 20 years, 10 years and 10 years, respectively. In the first quarter of 2021 and 2022, the Company recognized an impairment loss of NT$274.4 million and NT$790.7 million for certain machinery and equipment that were assessed to have no future use, and the recoverable amount of the aforementioned assets were nil. Such impairment loss was recognized in other operating income and expenses. Information about capitalized interest is set out in Note 24.

Lease Arrangements

Lease Arrangements	12 Months Ended
Lease Arrangements	Dec. 31, 2023
Text Block [Abstract]
Lease Arrangements	16. LEASE ARRANGEMENTS a. Right-of-use assets December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Carrying amounts Land $ 38,525.8 $ 37,437.1 Buildings 3,356.7 2,946.0 Machinery and equipment 2.9 - Office equipment 28.6 41.6 $ 41,914.0 $ 40,424.7 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions to right-of-use assets $ 7,769.8 $ 12,610.7 $ 2,145.4 Depreciation of right-of-use assets Land $ 1,825.7 $ 2,119.8 $ 2,459.1 Buildings 707.9 928.7 976.1 Machinery and equipment 0.5 0.9 0.4 Office equipment 22.1 23.6 23.4 $ 2,556.2 $ 3,073.0 $ 3,459.0 b. Lease liabilities December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Carrying amounts Current portion (classified under accrued expenses and other current liabilities) $ 2,603.5 $ 2,810.6 Noncurrent portion 29,764.1 28,681.8 $ 32,367.6 $ 31,492.4 Ranges of discount rates for lease liabilities are as follows: December 31, 2022 December 31, 2023 Land 0.39%-2.30% 0.39%-2.30% Buildings 0.39%-5.63% 0.57%-6.52% Machinery and equipment 0.71% - Office equipment 0.28%-4.71% 0.28%-7.13% c. Material terms of right-of-use assets The d. Other lease information Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Expenses relating to short-term leases $ 5,250.3 $ 4,731.1 $ 1,215.1 Total cash outflow for leases $ 7,510.8 $ 7,618.3 $ 4,916.9

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2023
Text Block [Abstract]
Intangible Assets	17. INTANGIBLE ASSETS Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Additions - 1,372.8 7,726.2 219.5 9,318.5 Disposals or retirements - - (318.7 ) - (318.7 ) Effect of exchange rate changes (57.4 ) (0.5 ) 4.5 0.1 (53.3 ) Balance at December 31, 2021 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Accumulated amortization and impairment Balance at January 1, 2021 $ - $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Additions - 2,686.8 4,323.9 1,196.5 8,207.2 Disposals or retirements - - (317.5 ) - (317.5 ) Effect of exchange rate changes - (0.6 ) 3.5 0.3 3.2 Balance at December 31, 2021 $ - $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Carrying amounts at December 31, 2021 $ 5,379.2 $ 8,621.6 $ 9,529.4 $ 3,291.5 $ 26,821.7 Cost Balance at January 1, 2022 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Additions - 2,253.0 5,079.0 203.1 7,535.1 Disposals or retirements - (30.0 ) (66.3 ) - (96.3 ) Effect of exchange rate changes 412.6 2.0 12.1 1.6 428.3 Balance at December 31, 2022 $ 5,791.8 $ 25,759.0 $ 48,675.8 $ 11,701.9 $ 91,928.5 Accumulated amortization and impairment Balance at January 1, 2022 $ - $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Additions - 2,793.5 4,774.5 1,188.1 8,756.1 Disposals or retirements - (11.4 ) (66.3 ) - (77.7 ) Effect of exchange rate changes - 1.9 8.6 0.7 11.2 Balance at December 31, 2022 $ - $ 17,696.4 $ 38,838.4 $ 9,394.5 $ 65,929.3 Carrying amounts at December 31, 2022 $ 5,791.8 $ 8,062.6 $ 9,837.4 $ 2,307.4 $ 25,999.2 Cost Balance at January 1, 2023 $ 5,791.8 $ 25,759.0 $ 48,675.8 $ 11,701.9 $ 91,928.5 Additions - 461.1 4,947.4 621.3 6,029.8 Disposals or retirements - - (4,289.2 ) - (4,289.2 ) Effect of exchange rate changes 4.6 1.3 (17.0 ) 24.2 13.1 Balance at December 31, 2023 $ 5,796.4 $ 26,221.4 $ 49,317.0 $ 12,347.4 $ 93,682.2 Accumulated amortization and impairment Balance at January 1, 2023 $ - $ 17,696.4 $ 38,838.4 $ 9,394.5 $ 65,929.3 Additions - 2,792.4 5,308.1 1,157.7 9,258.2 Disposals or retirements - - (4,289.1 ) - (4,289.1 ) Effect of exchange rate changes - 1.3 (10.7 ) 26.5 17.1 Balance at December 31, 2023 $ - $ 20,490.1 $ 39,846.7 $ 10,578.7 $ 70,915.5 Carrying amounts at December 31, 2023 $ 5,796.4 $ 5,731.3 $ 9,470.3 $ 1,768.7 $ 22,766.7 The Company’s goodwill has been tested for impairment at the end of the annual reporting period and the recoverable amount is determined based on the value in use. The value in use was calculated based on the cash flow forecast from the financial budgets covering the future five-year period, and the Company used annual discount rates of 8.7% and 9.0% in its test of impairment as of December 31, 2022 and 2023, respectively, to reflect the relevant specific risk in the cash-generating unit. For the years ended December 31, 2021, 2022 and 2023, the Company did not recognize any impairment loss on goodwill.

Loans and Bonds Payable

Loans and Bonds Payable	12 Months Ended
Loans and Bonds Payable	Dec. 31, 2023
Bonds payable [member]
Statement [LineItems]
Loans and Bonds Payable	18. BONDS PAYABLE December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Domestic unsecured bonds $ 379,526.0 $ 447,194.0 Overseas unsecured bonds 476,051.5 476,578.5 Less: Discounts on bonds payable (3,141.1 ) (2,875.0 ) Less: Current portion (18,100.0 ) (6,997.7 ) $ 834,336.4 $ 913,899.8 The major terms of domestic unsecured bonds are as follows: Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and NT$ unsecured bonds 101-3 - October 2012 October 2022 $ 4,400.0 1.53% Bullet repayment; interest payable annually 101-4 C January 2013 January 2023 3,000.0 1.49% The same as 102-1 C February 2013 February 2023 3,600.0 1.50% The same as 102-2 B July 2013 July 2023 3,500.0 1.70% The same as 102-4 E September March 2023 5,400.0 2.05% The same as F September 2013 September 2,600.0 2.10% The same as 109-1 A March 2020 March 2025 3,000.0 0.58% The same as B March 2020 March 2027 10,500.0 0.62% The same as C March 2020 March 2030 10,500.0 0.64% The same as Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and 109-2 A April 2020 to April 2025 $ 5,900.0 0.52% Bullet repayment; interest payable annually B April 2020 to April 2027 10,400.0 0.58% The same as C April 2020 to April 2030 5,300.0 0.60% The same as 109-3 A May 2020 to May 2025 4,500.0 0.55% The same as B May 2020 to May 2027 7,500.0 0.60% The same as C May 2020 to May 2030 2,400.0 0.64% The same as 109-4 A July 2020 to July 2025 5,700.0 0.58% Two equal installments in last two years; interest payable annually B July 2020 to July 2027 6,300.0 0.65% The same as C July 2020 to July 2030 1,900.0 0.67% The same as 109-5 A September 2020 to September 2025 4,800.0 0.50% The same as B September 2020 to September 2027 8,000.0 0.58% The same as C September 2020 to September 2030 2,800.0 0.60% The same as 109-6 (Green bond) A December 2020 to December 2025 1,600.0 0.40% The same as B December 2020 to December 2027 5,600.0 0.44% The same as C December 2020 to December 2030 4,800.0 0.48% The same as 109-7 A December 2020 to December 2025 1,900.0 0.36% The same as B December 2020 to December 2027 10,200.0 0.41% The same as C December 2020 to December 2030 6,400.0 0.45% The same as 110-1 A March 2021 to March 2026 4,800.0 0.50% Bullet repayment; interest payable annually B March 2021 to March 2028 11,400.0 0.55% The same as above C March 2021 to March 2031 4,900.0 0.60% The same as above 110-2 A May 2021 to May 2026 5,200.0 0.50% The same as above B May 2021 to May 2028 8,400.0 0.58% The same as above C May 2021 to May 2031 5,600.0 0.65% The same as above Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and Interest Payment 110-3 A June 2021 to June 2026 $ 6,900.0 0.52% Bullet repayment; interest payable annually B June 2021 to June 2028 7,900.0 0.58% The same as C June 2021 to June 2031 4,900.0 0.65% The same as 110-4 A August 4,000.0 0.485% The same as B August 2021 to August 2026 8,000.0 0.50% The same as C August 2021 to August 2028 5,400.0 0.55% The same as D August 2021 to August 2031 4,200.0 0.62% The same as 110-6 A October 2021 to April 2026 3,200.0 0.535% The same as B October 2021 to October 2026 6,900.0 0.54% The same as C October 2021 to October 2028 4,600.0 0.60% The same as D October 2021 to October 2031 1,600.0 0.62% The same as 110-7 A December 2021 to December 2026 7,700.0 0.65% The same as B December 2021 to June 2027 3,500.0 0.675% The same as C December 2021 to December 2028 5,500.0 0.72% The same as 111-1 (Green bond) A January 2022 to January 2027 2,100.0 0.63% The same as B January 2022 to January 2029 3,300.0 0.72% The same as 111-2 A March 2022 to September 2026 3,000.0 0.84% The same as B March 2022 to March 2027 9,600.0 0.85% The same as C March 2022 to March 2029 1,600.0 0.90% The same as 111-3 (Green bond) - May 2022 to May 2027 6,100.0 1.50% The same as 111-4 (Green bond) A July 2022 to July 2026 1,200.0 1.60% The same as B July 2022 to July 2027 10,100.0 1.70% The same as C July 2022 to July 2029 1,200.0 1.75% The same as D July 2022 to July 2032 1,400.0 1.95% The same as Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and 111-5 A August 2022 to June 2027 $ 2,000.0 1.65% Bullet repayment; interest payable annually B August 2022 to August 2027 8,900.0 1.65% The same as above C August 2022 to August 2029 2,200.0 1.65% The same as above D August 2022 to August 2032 2,500.0 1.82% The same as above 111-6 (Green bond) A October 2022 to October 2027 5,700.0 1.75% The same as above B October 2022 to October 2029 1,000.0 1.80% The same as above C October 2022 to October 2032 3,500.0 2.00% The same as above 112-1 (Green bond) A March 2023 to March 2028 12,200.0 1.54% The same as above B March 2023 to March 2030 2,300.0 1.60% The same as above C March 2023 to March 2033 4,800.0 1.78% The same as above 112-2 (Green bond) A May 2023 to May 2028 13,100.0 1.60% The same as above B May 2023 to May 2030 2,300.0 1.65% The same as above C May 2023 to May 2033 5,300.0 1.82% The same as above 112-3 A June 2023 to June 2028 11,400.0 1.60% The same as above B June 2023 to June 2030 2,600.0 1.65% The same as above C June 2023 to June 2033 6,000.0 1.80% The same as above 112-4 A August 2023 to August 2028 7,300.0 1.60% The same as above B August 2023 to August 2030 700.0 1.65% The same as above C August 2023 to August 2033 7,900.0 1.76% The same as above 112-5 A October 2023 to October 2028 4,300.0 1.62% The same as above B October 2023 to October 2033 5,500.0 1.76% The same as above Issuance Tranche Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment US$ unsecured 109-1 - September 2020 to US$ 1,000.0 2.70% Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually 110-5 - September 2021 to 1,000.0 3.10% The same as above The Company issued domestic unsecured bonds during the period from January 1, 2024 to April 18, 2024, the major terms are as follows: Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured 113-1 A March 2024 to $12,000.0 1.64% Bullet repayment; interest payable annually B March 2024 to 10,800.0 1.76% The same as above The major terms of overseas unsecured bonds are as follows: Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment September 2020 to September 2025 US$ 1,000.0 0.75% Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually September 2020 to September 2027 750.0 1.00% The same as above September 2020 to September 2030 1,250.0 1.375% The same as above April 2021 to April 2026 1,100.0 1.25% The same as above April 2021 to April 2028 900.0 1.75% The same as above April 2021 to April 2031 1,500.0 2.25% The same as above October 2021 to October 2026 1,250.0 1.75% The same as above October 2021 to October 2031 1,250.0 2.50% The same as above October 2021 to October 2041 1,000.0 3.125% The same as above October 2021 to October 2051 1,000.0 3.25% The same as above April 2022 to April 2027 1,000.0 3.875% The same as above April 2022 to April 2029 500.0 4.125% The same as above April 2022 to April 2032 1,000.0 4.25% The same as above April 2022 to April 2052 1,000.0 4.50% The same as above July 2022 to July 2027 400.0 4.375% The same as above July 2022 to July 2032 600.0 4.625% The same as above
Long-term bank loans [member]
Statement [LineItems]
Loans and Bonds Payable	19. LONG-TERM BANK LOANS December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Unsecured loans $ 6,013.3 $ 6,706.4 Less: Discounts on government grants (39.4 ) (27.8 ) Less: Current portion (1,213.9 ) (2,295.6 ) $ 4,760.0 $ 4,383.0 Loan content Annual interest rate 1.03%-1.23% 1.15%-1.35% Maturity date Due by December Due by December The long-term bank loans of the Company are with preferential interest rates subsidized by the government, and the loans are used to fund capital expenditure qualifying for the subsidy.

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
Retirement Benefit Plans	Dec. 31, 2023
Text Block [Abstract]
Retirement Benefit Plans	20. RETIREMENT BENEFIT PLANS a. Defined contribution plans The plan under the R.O.C. Labor Pension Act (the “Act”) is deemed a defined contribution plan. Pursuant to the Act, TSMC and VisEra Tech have made monthly contributions equal to 6% of each employee’s monthly salary to employees’ pension accounts. Furthermore, TSMC North America, TSMC Europe, TSMC Japan, TSMC JDC, TSMC 3DIC, TSMC China, TSMC Nanjing, TSMC Arizona, JASM, TSMC Technology and TSMC Canada also make monthly contributions at certain percentages of the basic salary of their employees. Accordingly, the Company recognized expenses of NT$3,711.0 million, NT$4,550.4 million and NT$5,365.5 million for the years ended December 31, 2021, 2022 and 2023, respectively. b. Defined benefit plans TSMC has defined benefit plans under the R.O.C. Labor Standards Law that provide benefits based on an employee’s length of service and average monthly salary for the six-month period prior to retirement. The Company contributes an amount equal to 2% of salaries paid each month to their respective pension funds (the Funds), which are administered by the Labor Pension Fund Supervisory Committee (the Committee) and deposited in the Committee’s name in the Bank of Taiwan. Before the end of each year, the Company assesses the balance in the Funds. If the amount of the balance in the Funds is inadequate to pay retirement benefits for employees who conform to retirement requirements in the next year, the Company is required to fund the difference in one appropriation that should be made before the end of March of the next year. The Funds are operated and managed by the government’s designated authorities; as such, the Company does not have any right to intervene in the investments of the Funds. Amounts recognized in respect of these defined benefit plans were as follows: Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Current service cost $ 145.3 $ 134.3 $ 139.1 Net interest expense 47.2 74.3 142.3 Components of defined benefit costs recognized in profit or loss 192.5 208.6 281.4 Remeasurement on the net defined benefit liability: Return on plan assets (excluding amounts included in net interest expense) (73.3 ) (429.9 ) (16.2 ) Actuarial loss arising from experience adjustments 94.3 1,413.8 68.3 Actuarial loss arising from changes in demographic assumptions 277.4 - - Actuarial (gain) loss arising from changes in financial assumptions (540.5 ) (160.8 ) 571.3 Components of defined benefit costs recognized in other comprehensive income (loss) (242.1 ) 823.1 623.4 Total $ (49.6 ) $ 1,031.7 $ 904.8 The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories: Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Cost of revenue $ 124.5 $ 135.1 $ 182.3 Research and development expenses 52.8 55.6 76.1 General and administrative expenses 12.5 15.1 19.3 Marketing expenses 2.7 2.8 3.7 $ 192.5 $ 208.6 $ 281.4 The amounts arising from the defined benefit obligation of the Company were as follows: December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Present value of defined benefit obligation $ 17,484.0 $ 17,995.1 Fair value of plan assets (8,162.9 ) (8,737.9 ) Net defined benefit liability $ 9,321.1 $ 9,257.2 Movements in the present value of the defined benefit obligation were as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 16,980.3 $ 16,585.5 $ 17,484.0 Current service cost 145.3 134.3 139.1 Interest expense 66.7 120.8 304.0 Remeasurement: Actuarial loss arising from experience adjustments 94.3 1,413.8 68.3 Actuarial loss arising from changes in demographic assumptions 277.4 - - Actuarial (gain) loss arising from changes in financial assumptions (540.5 ) (160.8 ) 571.3 Benefits paid from plan assets (431.8 ) (585.3 ) (556.5 ) Benefits paid directly by the Company (6.2 ) (24.3 ) (15.1 ) Balance, end of year $ 16,585.5 $ 17,484.0 $ 17,995.1 Movements in the fair value of the plan assets were as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 5,066.2 $ 5,548.6 $ 8,162.9 Interest income 19.5 46.5 161.7 Remeasurement: Return on plan assets (excluding amounts included in net interest expense) 73.3 429.9 16.2 Contributions from employer 821.4 2,723.2 953.6 Benefits paid from plan assets (431.8 ) (585.3 ) (556.5 ) Balance, end of year $ 5,548.6 $ 8,162.9 $ 8,737.9 The fair value of the plan assets by major categories at the end of reporting period was as follows: December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Cash $ 1,337.9 $ 1,351.8 Equity instruments 4,696.9 4,998.9 Debt instruments 2,128.1 2,387.2 $ 8,162.9 $ 8,737.9 The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The principal assumptions of the actuarial valuation were as follows: Measurement Date December 31, 2022 December 31, 2023 Discount rate 1.80% 1.40% Future salary increase rate 4.00% 4.00% Through the defined benefit plans under the R.O.C. Labor Standards Law, the Company is exposed to the following risks: 1) Investment risk: The pension funds are invested in equity and debt securities, bank deposits, etc. The investment is conducted at the discretion of the government’s designated authorities or under the mandated management. However, under the R.O.C. Labor Standards Law, the rate of return on assets shall not be less than the average interest rate on a two-year time deposit published by the local banks and the government is responsible for any shortfall in the event that the rate of return is less than the required rate of return. 2) Interest risk: A decrease in the government bond interest rate will increase the present value of the defined benefit obligation; however, this will be partially offset by an increase in the return on the debt investments of the plan assets. Assuming a hypothetical decrease in interest rate at the end of the reporting period contributed to a decrease of 0.5% (and not below 0.0%) in the discount rate and all other assumptions were held constant, the present value of the defined benefit obligation would increase by NT$766.7 million and NT$757.7 million as of December 31, 2022 and 2023, respectively. 3) Salary risk: The present value of the defined benefit obligation is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the present value of the defined benefit obligation. Assuming the expected salary rate increases by 0.5% at the end of the reporting period and all other assumptions were held constant, the present value of the defined benefit obligation would increase by NT$746.9 million and NT$735.2 million as of December 31, 2022 and 2023 respectively. The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability. The Company expects to make contributions of NT$991.6 million to the defined benefit plans in the next year starting from December 31, 2023. The weighted average duration of the defined benefit obligation is 8 years.

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2023
Text Block [Abstract]
Equity	21. EQUITY 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 The par value of issued common shares is NT$10 per share. A holder of common shares has one vote for each common share and is entitled to receive dividends. The authorized shares include 500.0 million shares allocated for the exercise of employee stock options. On March 1, 2022 and March 1, 2023, the Company issued employee restricted stock awards (RSAs) for its employees in a total of 1.4 and 2.1 million shares, respectively, with a par value of NT$10 per share. The aforementioned issuance of new shares was approved by the relevant authority and the registration has been completed. During the first quarter of 2023, TSMC reclaimed 0.4 million employee restricted shares that were unvested. On May 9, 2023, TSMC’s Board of Directors resolved to cancel the aforementioned shares. Subsequently, TSMC completed the registration for share cancellation. Refer to Note 28 for information on RSAs. On May 10, 2022, TSMC’s Board of Directors resolved to cancel 1.4 million treasury shares. Refer to Note 21 (e) for information. As of December 31, 2023, TSMC’s total issued and outstanding ADSs were 1,063.1 million units, representing 5,315.5 million common shares. b. Capital surplus The categories of uses and the sources of capital surplus based on regulations were as follows: December 31, 2022 December 31, 2023 NT$ 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 If such capital surplus is distributed as transferred to share capital, it is limited to a certain percentage of the Company’s paid-in capital each year. c. Retained earnings and dividend policy TSMC’s Articles of Incorporation provide that, earnings distribution may be made on a quarterly basis after the close of each quarter. Distribution of earnings by way of cash dividends should be approved by TSMC’s Board of Directors and reported to TSMC’s shareholders in its meeting. When allocating earnings, TSMC shall first estimate and reserve the taxes to be paid, offset its losses, set aside a legal capital reserve at 10% of the remaining earnings (until the accumulated legal capital reserve equals TSMC’s paid-in capital), then set aside a special capital reserve in accordance with relevant laws or regulations or as requested by the authorities in charge. Any balance left over shall be allocated according to relevant laws and TSMC’s Articles of Incorporation. TSMC’s Articles of Incorporation also provide that profits of TSMC may be distributed by way of cash dividend and/or stock dividend. However, distribution of earnings shall be made preferably by way of cash dividend. Distribution of earnings may also be made by way of stock dividend, provided that the ratio for stock dividend shall not exceed 50% of the total distribution. The legal capital reserve may be used to offset a deficit, or be distributed as dividends in cash or stocks for the portion in excess of 25% of the paid-in capital if the Company incurs no loss. Pursuant to existing regulations, the Company is required to set aside an additional special capital reserve equivalent to the net debit balance of the other components of stockholders’ equity, such as the accumulated balance of the foreign currency translation reserve, the effectiveness of hedges of net investments in foreign operations, unrealized valuation gain or loss from fair value through other comprehensive income financial assets, gain or loss from changes in fair value of hedging instruments in cash flow hedges, etc. For the subsequent decrease in the deduction amount to stockholders’ equity, any special reserve appropriated may be reversed to the extent that the net debit balance reverses. The appropriations of 2021, 2022 and 2023 quarterly earnings have been approved by TSMC’s Board of Directors in its meeting, respectively. The appropriations and cash dividends per share were as follows: 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 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 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 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 The special capital reserve for 2023 is to be presented for approval in TSMC’s shareholders’ meeting to be held on June 4, 2024 (expected). The quarterly cash dividends per share is affected by the subsequent number of outstanding ordinary shares, the information of the actual payout is available at the Market Observation Post System website. d. Others Changes in others were as follows: 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 ) The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of its subsidiaries and associates. e. Treasury stock For TSMC’s shareholders’ interests, TSMC’s Board of Directors approved a share buyback program on February 15, 2022 to repurchase 1.4 million shares. TSMC has completed the aforementioned share buyback program during the first quarter of 2022. On May 10, 2022, TSMC’s Board of Directors resolved to cancel the 1.4 million shares. Subsequently, TSMC completed the registration for share cancellation.

Net Revenue

Net Revenue	12 Months Ended
Net Revenue	Dec. 31, 2023
Text Block [Abstract]
Net Revenue	22. NET REVENUE a. Disaggregation of revenue from contracts with customers Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Product (In Millions) (In Millions) (In Millions) Wafer $ 1,405,300.3 $ 1,991,855.9 $ 1,882,518.1 Others 182,114.7 272,035.4 279,217.7 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Geography (In Millions) (In Millions) (In Millions) Taiwan $ 203,963.7 $ 210,470.8 $ 149,777.4 United States 1,015,996.4 1,493,328.8 1,408,841.9 China 164,552.1 245,168.8 267,154.1 Japan 71,920.8 119,099.3 132,072.0 Europe, the Middle East and Africa 89,010.1 123,767.1 117,348.2 Others 41,971.9 72,056.5 86,542.2 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 The Company categorized the net revenue mainly based on the countries where the customers are headquartered. Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Platform (In Millions) (In Millions) (In Millions) High Performance Computing $ 587,780.1 $ 932,383.7 $ 934,768.6 Smartphone 695,091.2 888,879.2 814,914.3 Internet of Things 133,006.0 196,115.0 161,916.5 Automotive 67,076.4 116,381.0 133,654.3 Digital Consumer Electronics 55,577.2 56,158.8 46,999.8 Others 48,884.1 73,973.6 69,482.3 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Resolution (In Millions) (In Millions) (In Millions) 3-nanometer $ - $ - $ 108,045.3 5-nanometer 262,327.4 508,689.9 629,300.4 7-nanometer 440,383.1 535,153.8 357,247.4 10-nanometer 660.0 24.9 23.3 16-nanometer 191,058.9 258,544.3 191,306.1 20-nanometer 5,668.8 8,853.3 10,359.0 28-nanometer 153,066.6 206,611.9 186,924.9 40/45-nanometer 103,413.6 145,546.2 114,667.4 65-nanometer 66,467.9 93,288.6 107,425.4 90-nanometer 32,260.3 40,184.2 25,642.0 0.11/0.13 micron 40,558.5 57,992.3 47,149.3 0.15/0.18 micron 86,700.3 110,571.2 86,614.2 0.25 micron and above 22,734.9 26,395.3 17,813.4 Wafer revenue $ 1,405,300.3 $ 1,991,855.9 $ 1,882,518.1 b. Contract balances January 1, 2022 December 31, 2022 December 31, 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Contract liabilities (classified under accrued expenses and other current liabilities) $ 39,762.6 $ 70,806.6 $ 52,736.4 The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment. The Company recognized revenue from the beginning balance of contract liability, which amounted to NT$11,590.4 million, NT$38,433.1 million and NT$69,598.3 million for the years ended December 31, 2021, 2022 and 2023, respectively. c. Temporary receipts from customers December 31, December 31, NT$ NT$ (In Millions) (In Millions) Current portion (classified under accrued expenses and other current liabilities) $ 107,723.6 $ 114,639.5 Noncurrent portion (classified under other noncurrent liabilities) 168,399.2 163,655.1 $ 276,122.8 $ 278,294.6 The Company’s temporary receipts from customer are payments made by customers to the Company to retain the Company’s capacity. When the terms and conditions set forth in the agreements are subsequently satisfied, the treatment of temporary receipts, either by refund or by accounts receivable offsetting, will be determined by mutual consent. d. Refund liabilities Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms. As of December 31, 2022 and 2023, the aforementioned refund liabilities amounted to NT$53,078.4 million and NT$37,847.6 million (classified under accrued expenses and other current liabilities), respectively.

Interest Income

Interest Income	12 Months Ended
Interest Income	Dec. 31, 2023
Text Block [Abstract]
Interest Income	23. INTEREST INCOME Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest income Cash and cash equivalents $ 2,834.8 $ 17,831.3 $ 49,740.0 Financial assets at amortized cost 681.5 2,008.6 6,363.7 Financial assets at FVTOCI 2,192.5 2,582.3 4,190.2 $ 5,708.8 $ 22,422.2 $ 60,293.9

Finance Costs

Finance Costs	12 Months Ended
Finance Costs	Dec. 31, 2023
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Finance Costs	24. FINANCE COSTS Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Interest expense Corporate bonds $ 5,203.0 $ 14,116.1 $ 17,848.9 Lease liabilities 193.3 267.1 382.0 Bank loans 17.6 32.0 95.4 Others 0.3 1.7 2.8 Less: Capitalized interest under property, plant and equipment - (2,666.9 ) (6,329.7 ) $ 5,414.2 $ 11,750.0 $ 11,999.4 Information about capitalized interest is as follows: Years Ended December 31 2022 2023 Capitalization rate 0.56%-3.36% 1.08%-3.36%

Other Gains and Losses, Net

Other Gains and Losses, Net	12 Months Ended
Other Gains and Losses, Net	Dec. 31, 2023
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Other Gains and Losses, Net	25. OTHER GAINS AND LOSSES, NET Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Gain (loss) on disposal of financial assets, net Investments in debt instruments at FVTOCI $ 93.2 $ (410.1 ) $ (473.9 ) Gain on disposal of investments accounted for using equity method, net - - 15.7 Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL (7,973.6 ) (622.5 ) 6,523.1 The reversal (accrual) of expected credit loss of financial assets Investments in debt instruments at FVTOCI (1.3 ) (0.9 ) (9.5 ) Financial assets at amortized cost 4.0 (51.5 ) (26.2 ) Other gains, net 489.7 72.8 932.4 $ (7,388.0 ) $ (1,012.2 ) $ 6,961.6

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2023
Text Block [Abstract]
Income Tax	26. INCOME TAX a. Income tax expense recognized in profit or loss Income tax expense consisted of the following: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Current income tax expense Current tax expense recognized in the current year $ 107,694.4 $ 190,022.2 $ 156,684.0 Income tax adjustments on prior years (14,539.5 ) (19,413.0 ) (32,775.5 ) Other income tax adjustments 152.2 206.1 244.3 93,307.1 170,815.3 124,152.8 Deferred income tax expense (benefit) The origination and reversal of temporary differences (17,530.0 ) (24,714.5 ) 3,210.1 Investment tax credits (5,621.7 ) 4,676.7 925.9 (23,151.7 ) (20,037.8 ) 4,136.0 Income tax expense recognized in profit or loss $ 70,155.4 $ 150,777.5 $ 128,288.8 A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ (In Millions) NT$ (In Millions) Income before tax $ 663,036.0 $ 1,144,072.2 $ 979,316.5 Income tax expense at the statutory rate $ 134,595.2 $ 231,776.1 $ 197,935.7 Tax effect of adjusting items: Nondeductible (deductible) items in determining taxable income 11,279.5 12,309.8 (7,642.2 ) Tax-exempt income (89,852.9 ) (157,955.9 ) - Additional income tax under the Alternative Minimum Tax Act 32,852.7 61,578.0 - Additional income tax on unappropriated earnings 18,849.5 42,336.8 29,221.8 The origination and reversal of temporary differences (17,530.0 ) (24,714.5 ) 3,210.1 Income tax credits (5,651.3 ) 4,654.1 (61,905.4 ) 84,542.7 169,984.4 160,820.0 Income tax adjustments on prior years (14,539.5 ) (19,413.0 ) (32,775.5 ) Other income tax adjustments 152.2 206.1 244.3 Income tax expense recognized in profit or loss $ 70,155.4 $ 150,777.5 $ 128,288.8 The income tax adjustments on prior years were primarily due to the difference between the actual and estimated income tax on unappropriated earnings. For the years ended December 31, 2021, 2022 and 2023, the Company applied a tax rate of 20% for entities subject to the R.O.C. Income Tax Law; for other jurisdictions, taxes are calculated using the applicable tax rate for each individual jurisdiction. b. Deferred income tax balance The analysis of deferred income tax assets and liabilities was as follows: December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 45,299.3 $ 41,094.7 Refund liability 12,089.5 9,415.0 Unrealized exchange losses 5,782.4 7,100.0 Unrealized loss on inventories 2,305.3 2,771.2 Net defined benefit liability 1,722.0 1,729.7 Deferred compensation cost 361.2 489.6 Investment tax credits 945.0 19.1 Others 681.2 1,556.5 $ 69,185.9 $ 64,175.8 Deferred income tax liabilities Temporary differences Others $ (1,031.4 ) $ (53.8 ) Year Ended December 31, 2021 Recognized in Balance, Year Profit or Loss Other Effect of Balance, End of Year NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 15,365.7 $ - $ 0.6 $ 34,720.7 Refund liability 3,755.1 2,231.5 - (0.4 ) 5,986.2 Investment tax credits - 5,621.7 - - 5,621.7 Net defined benefit liability 1,342.1 (75.9 ) (29.1 ) - 1,237.1 Unrealized loss on inventories 858.5 41.0 - (0.5 ) 899.0 Deferred compensation cost 330.3 49.2 - (5.5 ) 374.0 Others 317.8 59.1 (56.2 ) (5.5 ) 315.2 $ 25,958.2 $ 23,292.3 $ (85.3 ) $ (11.3 ) $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ 160.2 $ - $ - $ (706.3 ) Others (863.4 ) (300.8 ) (3.4 ) - (1,167.6 ) $ (1,729.9 ) $ (140.6 ) $ (3.4 ) $ - $ (1,873.9 ) Year Ended December 31, 2022 Recognized in Balance, Year Profit or Loss Other Effect of Balance, End of Year NT$ NT$ NT$ NT$ NT$ Deferred income tax assets Temporary differences Depreciation $ 34,720.7 $ 10,552.2 $ - $ 26.4 $ 45,299.3 Refund liability 5,986.2 6,100.8 - 2.5 12,089.5 Unrealized exchange losses - 5,782.4 - - 5,782.4 Unrealized loss on inventories 899.0 1,402.2 - 4.1 2,305.3 Net defined benefit liability 1,237.1 (249.1 ) 734.0 - 1,722.0 Investment tax credits 5,621.7 (4,676.7 ) - - 945.0 Deferred compensation cost 374.0 (48.2 ) - 35.4 361.2 Others 315.2 334.9 - 31.1 681.2 $ 49,153.9 $ 19,198.5 $ 734.0 $ 99.5 $ 69,185.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (706.3 ) $ 706.3 $ - $ - $ - Others (1,167.6 ) 133.0 6.0 (2.8 ) (1,031.4 ) $ (1,873.9 ) $ 839.3 $ 6.0 $ (2.8 ) $ (1,031.4 ) Year Ended December 31, 2023 Recognized in Balance, Beginning of Year Profit or Loss Other Effect of Exchange Rate Balance, End of Year NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 45,299.3 $ (4,197.2 ) $ - $ (7.4 ) $ 41,094.7 Refund liability 12,089.5 (2,673.5 ) - (1.0 ) 9,415.0 Unrealized exchange losses 5,782.4 1,317.6 - - 7,100.0 Unrealized loss on inventories 2,305.3 466.2 - (0.3 ) 2,771.2 Net defined benefit liability 1,722.0 (116.9 ) 124.6 - 1,729.7 Deferred compensation cost 361.2 129.9 - (1.5 ) 489.6 Investment tax credits 945.0 (925.9 ) - - 19.1 Others 681.2 887.0 - (11.7 ) 1,556.5 $ 69,185.9 $ (5,112.8 ) $ 124.6 $ (21.9 ) $ 64,175.8 Deferred income tax liabilities Temporary differences Others $ (1,031.4 ) $ 976.8 $ - $ 0.8 $ (53.8 ) c. The deductible temporary differences for which no deferred income tax assets have been recognized As of December 31, 2022 and 2023, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$26,790.9 million and NT$52,686.2 million, respectively. d. Unused tax-exemption information As of December 31, 2022, the profits generated from the following project of TSMC are exempt from income tax for a five-year period: Tax-exemption Period Construction and expansion of 2009 by TSMC 2018 to 2022 e. The information of unrecognized deferred income tax liabilities associated with investments As of December 31, 2022 and 2023, the aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities amounted to NT$222,682.6 million and NT$254,182.9 million, respectively. f. Income tax examination The tax authorities have examined income tax returns of TSMC through 2021. All investment tax credit adjustments assessed by the tax authorities have been recognized accordingly.

Earnings Per Share

Earnings Per Share	12 Months Ended
Earnings Per Share	Dec. 31, 2023
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Earnings Per Share	27. EARNINGS PER SHARE Years Ended December 31 2021 2022 2023 (NT$) (NT$) (NT$) Basic EPS $ 22.84 $ 38.29 $ 32.85 Diluted EPS $ 22.84 $ 38.29 $ 32.85 EPS is computed as follows: Years Ended December 31 2021 2022 2023 (NT$) (NT$) (NT$) Basic EPS Net income available to common shareholders of the parent (in millions) $ 592,359.2 $ 992,923.4 $ 851,740.0 Weighted average number of common shares outstanding used in the computation of basic EPS (in millions) 25,930.3 25,929.2 25,929.2 Basic EPS (in dollars) $ 22.84 $ 38.29 $ 32.85 Diluted EPS Net income available to common shareholders of the parent (in millions) $ 592,359.2 $ 992,923.4 $ 851,740.0 Weighted average number of common shares outstanding used in the computation of basic EPS (in millions) 25,930.3 25,929.2 25,929.2 Effects of all dilutive potential common shares (in millions) - 0.2 0.1 Weighted average number of common shares used in the computation of diluted EPS (in millions) 25,930.3 25,929.4 25,929.3 Diluted EPS (in dollars) $ 22.84 $ 38.29 $ 32.85

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
Share-Based Payment Arrangements	Dec. 31, 2023
Text Block [Abstract]
Share-Based Payment Arrangements	28. SHARE-BASED PAYMENT ARRANGEMENTS a. Equity-settled share-based payment-RSAs The RSAs 2021 RSAs 2022 RSAs 2023 RSAs Resolution Date of TSMC’s shareholders in its meeting July 26, 2021 June 8, 2022 June 6, 2023 Resolution Date of TSMC’s Board of Directors in its meeting February 15, 2022 February 14, 2023 February 6, 2024 Issuance of stocks (in millions) 1.4 2.1 3.0 Eligible employees Executive officers Executive officers Executive officers Grant date/Issuance date March 1, 2022 March 1, 2023 March 1, 2024 Vesting conditions of the aforementioned arrangement are as follow: 1) The RSAs granted to eligible employees can only be vested if ● the employee remains employed by the Company on the last date of each vesting period; ● during the vesting period, the employee may not breach any agreement with the Company or violate the Company’s work rules; and ● certain employee performance metrics and TSMC’s business performance metrics are met. 2) The maximum percentage of granted RSAs that may be vested each year shall be as follows: one-year anniversary of the grant: 50%; two-year anniversary of the grant: 25%; and three-year anniversary of the grant: 25%; provided that the actual percentage and number of the RSAs to be vested in each year will be calculated based on the achievement of TSMC’s business performance metrics. 3) For eligible executive officers of TSMC: The maximum number of RSAs that may be vested in each year will be set as 110%, among which 100% will be subject to a calculation based on TSMC’s relative Total Shareholder Return (“TSR”, including capital gains and dividends) achievement to determine the number of RSAs to be vested; this number will be further subject to a modifier to increase or decrease up to 10% based on the Compensation and People Development Committee evaluation of TSMC’s Environmental, Social TSMC’s TSR relative to the TSR of S&P 500 IT Index Ratio of Shares to be Vested Above the Index by X percentage points 50% + X * 2.5%, with the maximum of 100% Equal to the Index 50% Below the Index by X percentage points 50% - X * 2.5%, with the minimum of 0% 4) Restrictions imposed on the employees’ rights in the RSAs before the conditions ● During each vesting period, no employee granted RSAs, except for inheritance ● Before the vesting conditions are fulfilled, the attendance, proposal rights, speech rights, voting rights and etc. shall be exercised by the engaged trustee/custodian on the employee’s behalf. Any other shareholder rights including but not limited to the entitlement to any distribution 5) Details of granted RSAs in each year are as follows: 2021 RSAs 2022 RSAs Number of Number of Balance, beginning of year 1.4 - Issuance of stocks - 2.1 Vested shares (0.3 ) - Canceled shares (0.4 ) - Balance, end of year 0.7 2.1 Weighted-average fair value of RSAs (NT$ in dollars) $ 325.81 $ 277.71 The RSAs in each year are measured at fair value at grant date by using the binominal tree approach. Relevant information is as follows: 2021 RSAs 2022 RSAs March 1, 2022 March 1, 2023 Stock price at measurement date (NT$ in dollars) $ 604 $ 511 Expected price volatility 25.34%-28.28% 29.34%-32.11% Expected life 1-3 years 1-3 years Risk-free interest rate 0.57% 1.06% Refer to Note 29 for the compensation costs of the RSAs recognized by TSMC. On February 6, 2024, TSMC’s Board of Directors approved the issuance of RSAs for year 2024 of no more than 4.2 million common shares. The grants will be made free of charge. The actual number of shares to be issued will be resolved by the Board of Directors after the RSAs is approved at the shareholders’ meeting and by the competent authority. b. Cash-settled share-based payment arrangements The cash-settled share-based payment arrangements in each year are as follows: 2021 Plan 2022 Plan 2023 Plan Resolution Date of TSMC’s Board of Directors in its meeting February 15, February 14, February 6, Issuance of units (in millions) (Note) 0.2 0.4 0.6 Grant date March 1, 2022 March 1, 2023 March 1, 2024 Note: One unit of the right represents a right to the market value of one TSMC’s common share when vested. The vesting conditions and the ratio of units to be vested for key management personnel of the plan are the same as the aforementioned RSAs. The fair value of compensation costs for the cash-settled share-based payment was measured by using binominal tree approach and will be measured at each reporting period until settlement. Relevant information is as follows: Years Ended December 31 2022 2023 2021 Plan 2021 Plan 2022 Plan Stock price at measurement date (NT$ in dollars) $ 451 $ 593 $ 593 Expected price volatility 28.80%-32.19% 24.76%-29.05% 24.76%-29.05% Residual life 1-3 years 1-2 years 1-3 years Risk-free interest rate 1.09% 1.14% 1.15% Refer to Note 29 for the compensation costs of the cash-settled share-based payment recognized by TSMC. As of December 31, 2022 and 2023, the liabilities under cash-settled share-based payment arrangement amounted to NT$30.8 million and NT$62.7 million, respectively.

Additional Information of Expen

Additional Information of Expenses by Nature	12 Months Ended
Additional Information of Expenses by Nature	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 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

Government Grants

Government Grants	12 Months Ended
Government Grants	Dec. 31, 2023
Government Grants [Abstract]
Government Grants	30. GOVERNMENT GRANTS Subsidiaries such as JASM and TSMC Nanjing rece and struction an

Cash Flow Information

Cash Flow Information	12 Months Ended
Cash Flow Information	Dec. 31, 2023
Text Block [Abstract]
Cash Flow Information	31. CASH FLOW INFORMATION a. Non-cash transactions Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of financial assets at FVTOCI $ 253,613.9 $ 45,126.2 $ 62,779.0 Discontinuation of significant influence from investment accounted for using the equity method - - (10.7 ) Conversion of convertible bonds into equity securities - - (145.1 ) Exchange of equity instruments (106.2 ) - - Changes in accrued expenses and other current liabilities 2,381.0 9,440.5 128.8 Payments for acquisition of financial assets at FVTOCI $ 255,888.7 $ 54,566.7 $ 62,752.0 Disposal of financial assets at FVTOCI $ 251,201.4 $ 43,130.9 $ 35,346.9 Changes in other financial assets 3,509.3 1,832.5 351.7 Exchange of equity instruments (106.2 ) - - Proceeds from disposal of financial assets at FVTOCI $ 254,604.5 $ 44,963.4 $ 35,698.6 Additions of property, plant and equipment $ 835,406.3 $ 1,139,892.1 $ 897,557.1 Changes in other financial assets 1,934.0 5,730.1 44.5 Exchange of assets (3,256.5 ) (275.6 ) (78.0 ) Changes in payables to contractors and equipment suppliers 5,153.3 (60,638.2 ) 40,750.2 Changes in accrued expenses and other current liabilities - 630.6 17,832.8 Transferred to initial carrying amount of hedged items (41.4 ) - 39.9 Capitalized interests - (2,666.9 ) (6,329.7 ) Payments for acquisition of property, plant and equipment $ 839,195.7 $ 1,082,672.1 $ 949,816.8 b. Reconciliation of liabilities arising from financing activities Non-cash Changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,559.0 $ 35,668.4 $ (8,777.5 ) $ - $ (528.6 ) $ 114,921.3 Bonds payable 256,705.1 361,255.1 (3,646.9 ) - 157.3 614,470.6 Long-term bank loans 1,967.6 1,510.0 - - (1.8 ) 3,475.8 Lease liabilities 22,388.6 (2,178.3 ) (82.3 ) 2,619.4 193.3 22,940.7 Total $ 369,620.3 $ 396,255.2 $ (12,506.7 ) $ 2,619.4 $ (179.8 ) $ 755,808.4 Non-cash Changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 114,921.3 $ (111,960.0 ) $ (2,372.0 ) $ - $ (589.3 ) $ - Bonds payable 614,470.6 193,479.3 44,183.1 - 303.4 852,436.4 Long-term bank loans 3,475.8 2,503.3 - - (5.2 ) 5,973.9 Lease liabilities 22,940.7 (2,690.8 ) 137.2 11,713.4 267.1 32,367.6 Total $ 755,808.4 $ 81,331.8 $ 41,948.3 $ 11,713.4 $ (24.0 ) $ 890,777.9 Non-cash changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Hedging financial liabilities- bank loans $ - $ 27,908.6 $ (618.2 ) $ - $ - $ 27,290.4 Bonds payable 852,436.4 67,511.3 587.7 - 362.1 920,897.5 Long-term bank loans 5,973.9 693.1 - - 11.6 6,678.6 Lease liabilities 32,367.6 (3,228.3 ) (31.7 ) 2,002.8 382.0 31,492.4 Total $ 890,777.9 $ 92,884.7 $ (62.2 ) $ 2,002.8 $ 755.7 $ 986,358.9 Note: Other changes include amortization of bonds payable, amortization of long-term bank loan interest subsidy, financial cost of lease liabilities and discounts on short-term loans.

Capital Management

Capital Management	12 Months Ended
Capital Management	Dec. 31, 2023
Text Block [Abstract]
Capital Management	32. CAPITAL MANAGEMENT The objective of the Company’s capital management is to maintain a capital structure that ensures liquidity and supports a solid investment grade credit rating. The capital structure includes both debt and equity. The Company adjusts its capital structure mainly through changes in the level of debt and adjustments of dividend payout to shareholders. The Company’s capital management policy remained unchanged in 2023. TSMC’s current credit ratings are AA- from Standard & Poor’s and Aa3 from Moody’s, same as those as of December 31, 2022.

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2023
Text Block [Abstract]
Financial Instruments	33. FINANCIAL INSTRUMENTS a. Categories of financial instruments December 31, December 31, NT$ NT$ (In Millions) (In Millions) Financial assets FVTPL (Note 1) $ 1,070.4 $ 14,342.1 FVTOCI (Note 2) 136,483.3 167,150.8 Hedging financial assets 2.3 - Amortized cost (Note 3) 1,727,306.6 1,842,412.6 $ 1,864,862.6 $ 2,023,905.5 December 31, December 31, NT$ NT$ (In Millions) (In Millions) Financial liabilities FVTPL (Note 4) $ 116.2 $ 121.4 Hedging financial liabilities 0.8 27,334.2 Amortized cost (Note 5) 1,669,270.6 1,741,356.6 $ 1,669,387.6 $ 1,768,812.2 Note 1: Financial assets mandatorily measured at FVTPL. Note 2: Including notes and accounts receivable (net), equity and debt investments. Note 3: Including cash and cash equivalents, financial assets at amortized cost, notes and accounts receivable (including related parties), other receivables, refundable deposits and temporary payments (including those classified under other current assets and other noncurrent assets). Note 4: Held for trading. Note 5: Including accounts payable (including related parties), payables to contractors and equipment suppliers, cash dividends payable, accrued expenses and other current liabilities, bonds payable, long-term bank loans, guarantee deposits and other noncurrent liabilities. b. Financial risk management objectives The Company manages its exposure to foreign currency risk, interest rate risk, equity price risk, credit risk and liquidity risk with the objective to reduce the potentially adverse effects the market uncertainties may have on its financial performance. The plans for material treasury activities are reviewed by the Audit and Risk Committee and/or Board of Directors in accordance with procedures required by relevant regulations or internal controls. During the implementation of such plans, the Company must comply with certain treasury procedures that provide guiding principles for overall financial risk management and segregation of duties. c. Market risk The Company is exposed to the financial market risks, primarily changes in foreign currency exchange rates, interest rates and equity investment prices. A portion of these risks is hedged. Foreign currency risk Substantially all the Company’s sales are denominated in U.S. dollars and over half of its capital expenditures and equity investments are denominated in currencies other than NT dollars, primarily in U.S. dollars, Japanese yen and Euros. As a result, any significant fluctuations to its disadvantage in the exchanges rate of NT dollar against such currencies, in particular a weakening of U.S. dollar against NT dollar, would have an adverse impact on the revenue and operating profit as expressed in NT dollars. The Company uses foreign currency derivative contracts and non-derivative financial instruments, such as currency forwards, currency swaps and bank loans denominated in foreign currency, to protect against currency exchange rate risks associated with non-NT dollar-denominated assets and liabilities, certain forecasted transactions, and net investments in foreign operations. These hedges reduce, but do not entirely eliminate, the effect of foreign currency exchange rate movements on the assets and liabilities. Based on a sensitivity analysis performed on the Company’s total monetary assets and liabilities for the years ended December 31, 2021, 2022 and 2023, a hypothetical adverse foreign currency exchange rate change of 10% would have decreased its net income by NT$1,435.3 million, NT$1,704.6 million and NT$891.0 million, respectively, after taking into account hedges and offsetting positions. Interest rate risk The Company is exposed to interest rate risks primarily in relation to its investment portfolio and outstanding debt. Changes in interest rates affect the interest earned on the Company’s cash and cash equivalents and fixed income securities, the fair value of those securities, as well as the interest paid on its debt. The majority of the Company’s fixed income investments are fixed-rate securities, which are classified as financial assets at FVTOCI and amortized cost. Those classified as FVTOCI may have their fair value adversely affected due to an increase in interest rates, but for those classified as amortized cost, their carrying amount will not be affected by changes in interest rates. At the same time, if interest rates fall, cash and cash equivalents may generate less interest income than expected. The Company has entered and may in the future enter into interest rate derivatives to partially hedge the interest rate risk on its fixed income investments and anticipated debt issuance. However, these hedges can offset only a limited portion of the financial impact from movements in interest rates. Based on a sensitivity analysis performed on the Company’s fixed income investments at the end of the reporting period, interest rates increase of 100 basis points (1.00%) across all maturities would have decreased the Company’s other comprehensive income by NT$3,767.1 million, NT$3,831.3 million and NT$3,842.0 million for the years ended December 31, 2021, 2022, and 2023, respectively. The majority of the Company’s debt is fixed-rate and measured at amortized cost and as such, changes in interest rates would not affect future cash flows or the carrying amount. Other price risk The Company is exposed to mutual funds and equity price risk arising from financial assets at FVTPL and FVTOCI. Assuming a hypothetical decrease of 10% in prices of the mutual funds and equity investments at the end of the reporting period, the net income would have decreased by NT$1,073.4 million for the year ended December 31, 2023, and the other comprehensive income would have decreased by NT$595.8 million, NT$631.5 million and NT$954.9 million for the years ended December 31, 2021, 2022 and 2023, respectively. d. Credit risk management Credit risk refers to the risk that a counterparty may default on its contractual obligations resulting in financial losses to the Company. The Company is exposed to credit risks from operating activities, primarily accounts receivable, and from investing activities, primarily deposits, fixed-income investments and other financial instruments with banks. Credit risk is managed separately for business related and financial related exposures. As of the end of the reporting period, the Company’s maximum credit risk exposure is equal to the carrying amount of financial assets. Business related credit risk The Company’s accounts receivable are from its customers worldwide. The majority of the Company’s outstanding accounts receivable are not covered by collaterals or guarantees. While the Company has procedures to monitor and manage credit risk exposure on accounts receivable, there is no assurance such procedures will effectively eliminate losses resulting from its credit risk. This risk is heightened during periods when economic conditions worsen. As of December 31, 2022 and 2023, the Company’s ten largest customers accounted for 82% and 91% of accounts receivable, respectively. The Company considers the concentration of credit risk for the remaining accounts receivable not material. Financial credit risk The Company mitigates its financial credit risk by selecting counterparties with investment grade credit ratings and by limiting the exposure to any individual counterparty. The Company regularly monitors and reviews the limit applied to counterparties and adjusts the limit according to market conditions and the credit standing of the counterparties. The objective of the Company’s investment policy is to achieve a return that will allow the Company to preserve principal and support liquidity requirements. The policy generally requires securities to be investment grade and limits the amount of credit exposure to any one issuer. The Company assesses whether there has been a significant increase in credit risk in the invested securities since initial recognition by reviewing changes in external credit ratings, financial market conditions and material information of the issuers. The Company assesses the 12-month expected credit loss and lifetime expected credit loss based on the probability of default and loss given default provided by external credit rating agencies. The current credit risk assessment policies are as follows: Category Description Basis for Recognizing Expected Performing Credit rating is investment grade on valuation date 12 months expected credit loss 0-0.1% Doubtful Credit rating is non-investment grade on valuation date Lifetime expected credit loss-not credit impaired - In default Credit rating is CC or below on valuation date Lifetime expected credit loss-credit impaired - Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery Amount is written off - For the years ended December 31, 2021, 2022 and 2023, the expected credit loss decreased NT$3.3 million, increased NT$57.9 million and increased NT$35.8 million, respectively. The changes were mainly due to increased investment amount and adjusted investment portfolio. e. Liquidity risk management The objective of liquidity risk management is to ensure the Company has sufficient liquidity to fund its business operations over the next 12 months. The Company manages its liquidity risk by maintaining adequate cash and cash equivalents, financial assets at FVTOCI-current, financial assets at amortized cost-current and sufficient cost-efficient funding. The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments, including principal and interest. Less Than 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2022 Non-derivative financial liabilities Accounts payable (including related parties) $ 56,522.3 $ - $ - $ - $ 56,522.3 Payables to contractors and equipment suppliers 213,499.6 - - - 213,499.6 Accrued expenses and other current liabilities 219,588.0 - - - 219,588.0 Bonds payable 34,668.9 94,869.1 320,211.5 625,049.5 1,074,799.0 Long-term bank loans 1,278.1 3,533.2 1,360.5 - 6,171.8 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,999.9 5,367.8 4,754.0 22,589.1 35,710.8 Others - 166,266.7 10,518.5 783.2 177,568.4 528,556.8 270,036.8 336,844.5 648,421.8 1,783,859.9 Derivative financial instruments Forward exchange contracts Outflows 103,617.4 - - - 103,617.4 Inflows (104,600.1 ) - - - (104,600.1 ) (982.7 ) - - - (982.7 ) $ 527,574.1 $ 270,036.8 $ 336,844.5 $ 648,421.8 $ 1,782,877.2 Less Than 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2023 Non-derivative financial liabilities Hedging financial liabilities-bank loans $ 27,290.4 $ - $ - $ - $ 27,290.4 Accounts payable (including related parties) 57,293.1 - - - 57,293.1 Payables to contractors and equipment suppliers 171,484.6 - - - 171,484.6 Accrued expenses and other current liabilities 241,118.9 - - - 241,118.9 Bonds payable 24,890.5 224,062.9 303,525.3 583,364.2 1,135,842.9 Long-term bank loans 2,371.3 3,889.0 585.1 - 6,845.4 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 3,181.6 5,248.3 4,662.9 21,754.4 34,847.2 Others - 165,188.4 6,303.1 2,908.7 174,400.2 527,630.4 398,388.6 315,076.4 608,027.3 1,849,122.7 Derivative financial instruments Forward exchange contracts Outflows 64,826.4 - - - 64,826.4 Inflows (65,384.0 ) - - - (65,384.0 ) (557.6 ) - - - (557.6 ) $ 527,072.8 $ 398,388.6 $ 315,076.4 $ 608,027.3 $ 1,848,565.1 Note: Information about the maturity analysis for lease liabilities more than 5 years: 5-10 Years 10-15 Years 15-20 Years More Than 20 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2022 Lease liabilities $ 10,241.7 $ 7,329.0 $ 4,233.9 $ 784.5 $ 22,589.1 December 31, 2023 Lease liabilities $ 10,197.5 $ 7,121.6 $ 4,117.1 $ 318.2 $ 21,754.4 f. Fair value of financial instruments 1) Fair value measurements recognized in the consolidated statements of financial position Fair value measurements are grouped into Levels 1 to 3 based on the degree to which the fair value is observable: ● Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; ● Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and ● Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). The timing of transfers between levels within the fair value hierarchy is at the end of reporting period. 2) Fair value of financial instruments that are measured at fair value on a recurring basis Fair value hierarchy The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2022 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ - $ 947.5 $ - $ 947.5 Convertible bonds - - 122.9 122.9 $ - $ 947.5 $ 122.9 $ 1,070.4 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ - $ 66,116.2 $ - $ 66,116.2 Agency mortgage-backed securities - 28,367.9 - 28,367.9 Government bonds/Agency bonds 18,845.5 116.3 - 18,961.8 Asset-backed securities - 9,274.7 - 9,274.7 Investments in equity instruments Non-publicly traded equity investments - - 6,159.2 6,159.2 Publicly traded stocks 277.9 - - 277.9 Notes and accounts receivable, net - 7,325.6 - 7,325.6 $ 19,123.4 $ 111,200.7 $ 6,159.2 $ 136,483.3 December 31, 2022 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Hedging financial assets Fair value hedges Interest rate futures contracts $ 2.3 $ - $ - $ 2.3 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ - $ 116.2 $ - $ 116.2 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 0.8 $ - $ - $ 0.8 December 31, 2023 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Convertible preferred stocks $ - $ - $ 13,307.2 $ 13,307.2 Forward exchange contracts - 701.2 - 701.2 Convertible bonds - - 223.4 223.4 Mutual funds - - 110.3 110.3 $ - $ 701.2 $ 13,640.9 $ 14,342.1 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ - $ 79,605.5 $ - $ 79,605.5 Agency mortgage-backed securities - 37,959.7 - 37,959.7 Government bonds/ Agency bonds 22,091.1 247.8 - 22,338.9 Asset-backed securities - 9,898.8 - 9,898.8 Investments in equity instruments Non-publicly traded equity investments - - 7,208.7 7,208.7 Publicly traded stocks 4,727.9 - - 4,727.9 Notes and accounts receivable, net - 5,411.3 - 5,411.3 $ 26,819.0 $ 133,123.1 $ 7,208.7 $ 167,150.8 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ - $ 121.4 $ - $ 121.4 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 43.8 $ - $ - $ 43.8 Reconciliation of Level 3 fair value measurements of financial assets The financial assets measured at Level 3 fair value were equity investments classified as financial assets at FVTOCI and financial assets at FVTPL. Reconciliations for the years ended December 31, 2021, 2022 and 2023 are as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ (In Millions) NT$ (In Millions) Balance, beginning of year $ 4,514.9 $ 5,887.9 $ 6,282.1 Additions 319.2 715.6 14,887.2 Recognized in profit or loss - - 12.3 Recognized in other comprehensive income or loss 1,821.8 (373.2 ) 262.4 Disposals and proceeds from return of capital of investments (700.2 ) (359.5 ) (128.0 ) Transfers out of level 3 (Note) - (139.8 ) - Effect of exchange rate changes (67.8 ) 551.1 (466.4 ) Balance, end of year $ 5,887.9 $ 6,282.1 $ 20,849.6 Note: The transfer from level 3 to level 1 is because quoted prices (unadjusted) in active markets data became available for the equity investments. Valuation techniques and assumptions used in Level 2 fair value measurement The fair values of financial assets and financial liabilities are determined as follows: ● The fair values of corporate bonds, agency bonds, agency mortgage-backed securities, asset-backed securities and government bonds are determined by quoted market prices provided by third party pricing services. ● The fair values of forward contracts are measured using forward rates and discount rates derived from quoted market prices. ● The fair value of accounts receivable classified as at FVTOCI is determined by the present value of future cash flows based on the discount rate that reflects the credit risk of counterparties. Valuation techniques and assumptions used in Level 3 fair value measurement The fair values of mutual funds and non-publicly traded equity investments (excluding those trading on the Emerging Stock Board) are mainly determined by using the asset approach and market approach. The asset approach takes into account the net asset value measured at the fair value by independent parties. On December 31, 2022 and 2023, the Company uses unobservable inputs derived from discount for lack of marketability of 10%. When other inputs remain equal, the fair value will decrease by NT$48.7 million and NT$52.7 million, respectively, if discounts for lack of marketability increase by 1%. For the remaining few investments, the market approach is used to arrive at their fair values, for which the recent financing activities of investees, the market transaction prices of the similar companies and market conditions are considered. In addition, the fair values of convertible preferred stocks and convertible bonds are prior transaction prices. 3) Fair value of financial instruments that are not measured at fair value Except as detailed in the following table, the Company considers that the carrying amounts of financial instruments in the consolidated financial statements that are not measured at fair value approximate their fair values. Fair value hierarchy The table below sets out the fair value hierarchy for the Company’s financial assets and liabilities which are not required to be measured at fair value: December 31, 2022 Carrying Fair Value Amount Level 1 Level 2 Total Financial assets Financial assets at amortized costs Corporate bonds $ 80,994.9 $ - $ 80,236.1 $ 80,236.1 Commercial paper 48,732.5 - 48,882.0 48,882.0 $ 129,727.4 $ - $ 129,118.1 $ 129,118.1 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 852,436.4 $ - $ 765,301.5 $ 765,301.5 December 31, 2023 Carrying Fair Value Amount Level 1 Level 2 Total Financial assets Financial assets at amortized costs Corporate bonds $ 113,785.4 $ - $ 113,694.4 $ 113,694.4 Commercial paper 18,371.7 - 18,385.3 18,385.3 Government bonds/Agency bonds 13,803.5 2,751.9 11,053.3 13,805.2 $ 145,960.6 $ 2,751.9 $ 143,133.0 $ 145,884.9 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 920,897.5 $ - $ 849,236.9 $ 849,236.9 Valuation techniques and assumptions used in Level 2 fair value measurement The fair values of corporate bonds, the Company’s bonds payable and agency bonds are determined by quoted market prices provided by third party pricing services. The fair value of commercial paper is determined by the present value of future cash flows based on the discounted curves that are derived from the quoted market prices.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Text Block [Abstract]
Related Party Transactions	34. RELATED PARTY TRANSACTIONS Intercompany balances and transactions between TSMC and its subsidiaries, which are related parties of TSMC, have been eliminated upon consolidation; therefore, those items are not disclosed in this note. The following is a summary of significant transactions between the Company and other related parties: a. Related party name and categories Related Party Name Related Party Categories GUC Associates VIS Associates SSMC Associates Xintec Associates 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$ NT$ NT$ Related Party Categories Associates $ 7,569.8 $ 6,423.9 $ 4,562.2 d. Receivables from related parties December 31, December 31, 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, December 31, 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, December 31, 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 The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements. The Company leased factory and office from associates. The lease terms and prices were both determined in accordance with mutual agreements. The rental expenses were paid to associates monthly; the related expenses were both classified under manufacturing expenses. 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 The compensation to directors and other key management personnel were determined by the Compensation and People Development Committee of TSMC in accordance with the individual performance and market trends.

Pledged Assets

Pledged Assets	12 Months Ended
Pledged Assets	Dec. 31, 2023
Text Block [Abstract]
Pledged Assets	35. PLEDGED ASSETS The Company provided certificate of deposits recorded in other financial assets as collateral mainly for building lease agreements. As of December 31, 2022 and 2023, the aforementioned other financial assets amounted to NT$129.1 million and NT$124.3 million, respectively.

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Commitments	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Significant Contingent Liabilities and Unrecognized Commitments	36. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED COMMITMENTS Significant contingent liabilities and unrecognized commitments of the Company as of the end of the reporting period, excluding those disclosed in other notes, were as follows: a. Under a technical cooperation agreement with Industrial Technology Research Institute, the R.O.C. Government or its designee approved by TSMC can use up to 35% of TSMC’s capacity provided TSMC’s outstanding commitments to its customers are not prejudiced. The term of this agreement is for five years beginning from January 1, 1987 and is automatically renewed for successive periods of five years unless otherwise terminated by either party with one year prior notice. As of the end of reporting period, the R.O.C. Government did not invoke such right. b. Under a Shareholders Agreement entered into with Philips and EDB Investments Pte Ltd. on March 30, 1999, the parties formed a joint venture company, SSMC, which is an integrated circuit foundry in Singapore. TSMC’s equity interest in SSMC was 32%. Nevertheless, in September 2006, Philips spun-off its semiconductor subsidiary which was renamed as NXP B.V. Further, TSMC and NXP B.V. purchased all the SSMC shares owned by EDB Investments Pte Ltd. pro rata according to the Shareholders Agreement on November 15, 2006. After the purchase, TSMC and NXP B.V. currently own approximately 39% and 61% of the SSMC shares, respectively. TSMC and NXP B.V. are required, in the aggregate, to purchase at least 70% of SSMC’s capacity, but TSMC alone is not required to purchase more than 28% of the capacity. If any party defaults on the commitment and the capacity utilization of SSMC falls below a specific percentage of its capacity, the defaulting party is required to compensate SSMC for all related unavoidable costs. There was no default from the aforementioned commitment as of the end of reporting period. c. In September 2022, Daedalus Prime LLC (“Daedalus”) filed complaints in the U.S. International Trade Commission (“ITC”) and the U.S. District Court for the Eastern District of Texas alleging that TSMC, TSMC North America, and other companies infringe four U.S. patents. The ITC instituted an investigation in October 2022. In June 2023, Daedalus dropped two of the asserted patents in the ITC. Also in June 2023, Daedalus filed another complaint in the Eastern District of Texas alleging that TSMC infringes five U.S. patents. In September 2023, the ITC granted the parties’ joint motion to suspend the procedural schedule while the parties finalize the settlement agreement and then request termination of the ITC Investigation and related litigations. In October 2023, the parties jointly requested the ITC to terminate the investigation and Eastern District of Texas to dismiss the related litigations. In November 2023, the ITC investigation was terminated and the related litigations in the Eastern District of Texas were dismissed. d. TSMC entered into long-term purchase agreements of materials and supplies and agreements of waste disposal with multiple suppliers. The relative minimum fulfillment quantity and price are specified in the agreements. e. TSMC entered into a long-term purchase agreement of equipment. The relative fulfillment quantity and price are specified in the agreement. f. TSMC entered into long-term energy purchase agreements with multiple suppliers. The relative fulfillment period, quantity and price are specified in the agreements. g. Amounts available under unused letters of credit as of December 31, 2022 and 2023 were NT$384.0 million and NT$434.0 million, respectively. h. The Company entrusted financial institutions to provide performance guarantees mainly for import and export of goods, lease agreement and energy purchase agreement. As of December 31, 2022 and 2023, the aforementioned guarantee amounted to NT$7,623.3 million and NT$8,013.0 million, respectively.

Significant Subsequent Events

Significant Subsequent Events	12 Months Ended
Significant Subsequent Events	Dec. 31, 2023
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Significant Subsequent Events	37. SIGNIFICANT SUBSEQUENT EVENTS On April 3, 2024, an earthquake struck Taiwan. The resulting damage was mostly to inventories and equipment. Based on a preliminary assessment, the Company estimated related earthquake losses to be approximately NT$3 billion, net of insurance claim, and will recognize it in the second quarter of 202 4.

Operating Segments Information

Operating Segments Information	12 Months Ended
Operating Segments Information	Dec. 31, 2023
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Operating Segments Information	38. OPERATING SEGMENTS INFORMATION a. Operating segments, segment revenue and operating results TSMC’s chief operating decision makers periodically review operating results, focusing on operating income generated by foundry segment. Operating results are used for resource allocation and/or performance assessment. As a result, the Company has only one operating segment, the foundry segment. The foundry segment engages mainly in the manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. The basis for the measurement of income from operations is the same as that for the preparation of financial statements. Please refer to the consolidated statements of comprehensive income for the related segment revenue and operating results. b. Geographic and major customers’ information were as follows: 1) Geographic information December 31, December 31, 2022 2023 NT$ NT$ Noncurrent Assets (In Millions) (In Millions) Taiwan $2,510,238.7 $2,525,608.4 United States 153,137.8 420,093.1 China 90,349.7 97,268.8 Japan 15,432.5 94,558.9 Europe, the Middle East and Africa 140.7 146.2 Others 1.9 0.4 $ 2,769,301.3 $ 3,137,675.8 Noncurrent assets include property, plant and equipment, right-of-use assets, intangible assets and other noncurrent assets. 2) Major customers representing at least 10% of net revenu e Years Ended December 31 2021 2022 2023 Amount % Amount % Amount % NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Customer A $ 405,403.0 26 $ 529,649.2 23 $ 546,550.9 25 Customer B 153,740.8 10 NA NA 241,152.4 11 Note: Revenue less than 10% of the Company’s net revenue.

Summary of Material Accountin_2

Summary of Material Accounting Policy Information (Policies)	12 Months Ended
	Dec. 31, 2023
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Statement of Compliance	Statement of Compliance The accompanying consolidated financial statements have been prepared in accordance with IFRS Accounting Standards.
Basis of Preparation	Basis of Preparation The accompanying consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for the assets.
Basis of Consolidation	Basis of Consolidation The basis for the consolidated financial statements The consolidated financial statements incorporate the financial statements of TSMC and entities controlled by TSMC (its subsidiaries). Income and expenses of subsidiaries acquired or disposed of are included in the consolidated statements of profit or loss and other comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the shareholders of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Company’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent. When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between: a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities. The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate. The subsidiaries in the consolidated financial statements The detail information of the subsidiaries at the end of reporting period was as follows: Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% - TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin 100% 100% - TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin 100% 100% - TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated Shanghai, China 100% 100% - TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% - Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu, Taiwan 68% 67% b) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A. 100% 100% c) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Kumamoto, Japan 71% 71% d) European Semiconductor Manufacturing Company (ESMC) GmbH (ESMC) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Dresden, Germany - 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up companies Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up companies Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up companies Cayman Islands 99.9% 99.9% a) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% - TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up companies Cayman Islands 100% 100% a) TSMC Development TSMC Washington, LLC (TSMC Washington) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% f) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: As VisEra’s employees continue to exercise their employee share options, TSMC’s ownership in VisEra continues to decline. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note c: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation thresholds. Note d: TSMC’s shareholding and the proportion of voting rights in JASM are 71% and 81%, respectively. Note e: ESMC was established in June 2023. TSMC sold its 10% shares to Robert Bosch GmbH, Infineon Technologies AG and NXP Semiconductors N.V. in January 2024, respectively. After selling shares, TSMC’s shareholding in ESMC decreased from 100% to 70%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over ESMC. Note f: WaferTech, LLC was renamed to TSMC Washington, LLC in December 2023.
Foreign Currencies	Foreign Currencies The financial statements of each individual consolidated entity were expressed in the currency which reflected its primary economic environment (functional currency). The functional currency of TSMC and presentation currency of the consolidated financial statements are both New Taiwan Dollars (NT$). In preparing the consolidated financial statements, the operating results and financial positions of each consolidated entity are translated into NT$. In preparing the financial statements of each individual consolidated entity, transactions in currencies other than the entity’s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Such exchange differences are recognized in profit or loss in the year in which they arise. Non-monetary items measured at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Exchange differences arising on the retranslation of non-monetary items are included in profit or loss for the year except for exchange differences arising on the retranslation of non-monetary items in respect of which gains and losses are recognized directly in other comprehensive income, in which case, the exchange differences are also recognized directly in other comprehensive income. Non-monetary items that are measured in terms of historical cost in foreign currencies are not retranslated. For the purposes of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations are translated into NT$ using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Classification of Current and Noncurrent Assets and Liabilities	Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively.
Cash Equivalents	Cash Equivalents Cash equivalents, for the purpose of meeting short-term cash commitments, consist of highly liquid time deposits and investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Financial Instruments	Financial Instruments Financial assets and liabilities shall be recognized when the Company becomes a party to the contractual provisions of the instruments. Financial assets and liabilities are initially recognized at fair values. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.
Financial Assets	Financial Assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way, respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. a. Category of financial assets and measurement Financial assets are classified into the following categories: financial assets at FVTPL, investments in debt instruments and equity instruments at FVTOCI, and financial assets at amortized cost. 1) Financial asset at FVTPL For certain financial assets which include debt instruments that do not meet the criteria of amortized cost or FVTOCI, it is mandatorily required to measure them at FVTPL. Any gain or loss arising from remeasurement is recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any interest earned on the financial asset. 2) Investments in debt instruments at FVTOCI Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of collecting contractual cash flows and selling the financial assets, are measured at FVTOCI. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment gains or losses on investments in debt instruments at FVTOCI are recognized in profit or loss. Other changes in the carrying amount of these debt instruments are recognized in other comprehensive income and will be reclassified to profit or loss when these debt instruments are disposed. 3) Investments in equity instruments at FVTOCI On initial recognition, the Company may irrevocably designate investments in equity investments that is not held for trading as at FVTOCI. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. Dividends on these investments in equity instruments at FVTOCI are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the Company’s rights clearly represent a recovery of part of the cost of the investment. 4) Measured at amortized cost Cash and cash equivalents, commercial paper, debt instrument investments, notes and accounts receivable (including related parties), other receivables, refundable deposits and temporary payments (including those classified under other current assets and other noncurrent assets) are measured at amortized cost. Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of holding financial assets in order to collect contractual cash flows, are measured at amortized cost. Subsequent to initial recognition, financial assets measured at amortized cost are measured at amortized cost, which equals to carrying amount determined by the effective interest method less any impairment loss. b. Impairment of financial assets At the end of each reporting period, a loss allowance for expected credit loss is recognized for financial assets at amortized cost (including accounts receivable) and for investments in debt instruments that are measured at FVTOCI. The loss allowance for accounts receivable is measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and investments in debt instruments that are measured at FVTOCI, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. The Company recognizes an impairment loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and does not reduce the carrying amount of the financial asset. c. Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in a debt instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained e a
Financial Liabilities and Equity Instruments	Financial Liabilities and Equity Instruments Classification as debt or equity Debt and equity instruments issued by the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Financial liabilities Financial liabilities are subsequently measured either at amortized cost using effective interest method or at FVTPL. Financial liabilities are classified as at fair value through profit or loss when the financial liability is either held for trading or is designated as at fair value through profit or loss. Financial liabilities at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognized in profit or loss. Financial liabilities other than those held for trading purposes and designated as at FVTPL are subsequently measured at amortized cost at the end of each reporting period. Derecognition of financial liabilities The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.
Derivative Financial Instruments	Derivative Financial Instruments Derivative financial instruments are initially recognized at fair value at the date the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative financial instrument is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.
Hedge Accounting	Hedge Accounting a. Fair value hedge The Company designates certain hedging instruments, such as interest rate futures contracts, to partially hedge against the fair value change caused by interest rates fluctuation in the Company’s fixed income investments. Changes in the fair value of hedging instruments that are designated and qualify as fair value hedges are recognized in profit or loss immediately, together with any changes in the fair value of the hedged items that are attributable to the hedged risk. b. Cash flow hedge The Company designates certain hedging instruments, such as forward contracts, to partially hedge its foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The effective portion of changes in the fair value of hedging instruments is recognized in other comprehensive income. When forecast transactions actually take place, the accumulated gains or losses that were recognized in other comprehensive income are transferred from equity to the initial cost of the hedged items, or reclassified to finance costs of hedged items in the same period or periods during which the hedged expected future cash flows affect profit or loss. The gains or losses from hedging instruments relating to the ineffective portion are recognized immediately in profit or loss. The Company prospectively discontinues hedge accounting only when the hedging relationship ceases to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated or exercised. c. Hedges of net investments in foreign operations The Company designates certain hedging instruments, such as bank loans denominated in foreign currency, as a hedge of net investments in foreign operations to manage the exchange differences arising on translation of foreign operations due to currency fluctuations. Any gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized in other comprehensive income and accumulated under the heading of foreign currency translation reserve. The gains or losses relating to the ineffective portion are recognized immediately in profit or loss. The gains and losses on the hedging instrument relating to the effective portion of the hedge, which were accumulated in the foreign currency translation reserve, are reclassified to profit or loss on the disposal or partial disposal of a foreign operation.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Inventories are recorded at standard cost and adjusted to approximate weighted-average cost at the end of the reporting period. Net realizable value represents the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale.
Investments Accounted for Using Equity Method	Investments Accounted for Using Equity Method Investments accounted for using the equity method are investments in associates. An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The operating results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate is initially recognized in the consolidated statements of financial position at cost and adjusted thereafter to recognize the Company’s share of profit or loss and other comprehensive income of the associate as well as the distribution received. The Company also recognizes its share in the changes in the equities of associates. Any excess of the cost of acquisition over the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities of an associate recognized at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities over the cost of acquisition, after reassessment, is recognized immediately in profit or loss. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount. Any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the Company ceases to have significant influence over an associate. When the Company retains an interest in the former associate, the Company measures the retained interest at fair value at that date. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company shall account for all amounts recognized in other comprehensive income in relation to that associate on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. If the Company’s ownership interest in an associate is reduced as a result of disposal, but the investment continues to be an associate, the Company should reclassify to profit or loss only a proportionate amount of the gain or loss previously recognized in other comprehensive income. When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Company’s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus. If the Company’s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate shall be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. When a consolidated entity transacts with an associate, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not owned by the Company.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment. Costs include any incremental costs that are directly attributable to the construction, acquisition of the item of property, plant and equipment or borrowing costs eligible for capitalization. Property, plant and equipment in the course of construction for production, supply or administrative purposes are carried at cost, less any recognized impairment loss. Such assets are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other identical categories of property, plant and equipment, commences when the assets are available for their intended use. Depreciation is recognized so as to write off the cost of the assets less their residual values over their useful lives, and it is computed using the straight-line method mainly over the following estimated useful lives: land improvements - 20 years; buildings (assets used by the Company and assets subject to operating leases) - 10 to 20 years; machinery and equipment (assets used by the Company and assets subject to operating leases) - 5 years; and office equipment - 5 years. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Land is not depreciated. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the assets. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.
Leases	Leases For a contract that contains a lease component and non-lease component, the Company may elect to account for the lease and non-lease components as a single lease component. The Company as lessor Rental income from operating lease is recognized on a straight-line basis over the term of the lease. The Company as lessee Except for payments for low-value asset leases and short-term leases (leases of machinery and equipment and others) which are recognized as expenses on a straight-line basis, the Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of the lease. Right-of-use assets are measured at cost. The cost of right-of-use assets comprises the initial measurement of lease liabilities adjusted for lease payments and initial direct costs made at or before the commencement date, plus an estimate of costs needed to restore the underlying assets. Subsequent measurement is calculated as cost less accumulated depreciation and accumulated impairment loss and adjusted for changes in lease liabilities as a result of lease term modifications or other related factors. Right-of-use assets are presented separately in the consolidated statements of financial position. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. If the lease transfers ownership of the underlying assets to the Company by the end of the lease terms or if the cost of right-of-use assets reflects that the Company will exercise a purchase option, the Company depreciates the right-of-use assets from the commencement dates to the end of the useful lives of the underlying assets. Lease liabilities are measured at the present value of the lease payments. Lease payments comprise fixed payments, variable lease payments which depend on an index or a rate and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. The lease payments are discounted using the lessee’s incremental borrowing rates. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, a change in future lease payments resulting from a change in an index or a rate used to determine those payments, or a change in the assessment of an option to purchase an underlying asset, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use assets. Lease liabilities are presented on a separate line in the consolidated statements of financial position.
Intangible Assets	Intangible Assets Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. Other intangible assets Other separately acquired intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method over the following estimated useful lives: Technology license fees - the estimated life of the technology or the term of the technology transfer contract; software and system design costs - 3 years or contract period; patent and others - the economic life or contract period. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.
Impairment of Tangible Assets, Right-of-use Assets and Intangible Assets	Impairment of Tangible Assets, Right-of-use Assets and Intangible Assets Goodwill Goodwill is not amortized and instead is tested for impairment annually, or more frequently when there is an indication that the cash generating unit may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s cash-generating units or groups of cash-generating units that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such cash generating unit and then to the other assets of the cash generating unit pro rata based on the carrying amount of each asset in the cash generating unit. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. Tangible assets, right-of-use assets and other intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible assets (property, plant and equipment), right-of-use assets and other intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset or a cash-generating unit is increased to the revised estimate of its recoverable amount, but the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized immedi a
Revenue Recognition	Revenue Recognition The Company recognizes revenue when performance obligations are satisfied. The performance obligations are satisfied when customers obtain control of the promised goods, which is generally when the goods are delivered to the customers’ specified locations. Revenue from sale of goods is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Estimated sales returns and other allowances is generally made and adjusted based on historical experience and the consideration of varying contractual terms to recognize refund liabilities, which is classified under accrued expenses and other current liabilities. In principle, payment term granted to customers is due 30 days from the invoice date or 15-30 days from the end of the month of when the invoice is issued. Due to the short term nature of the receivables from sale of goods with the immaterial discounted effect, the Company measures them at the original invoice amounts without discounting.
Employee Benefits	Employee Benefits Short-term employee benefits Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for service rendered by employees. Retirement benefits For defined contribution retirement benefit plans, payments to the benefit plan are recognized as an expense when the employees have rendered service entitling them to the contribution. For defined benefit retirement benefit plans, the cost of providing benefit is recognized based on actuarial calculations. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the Projected Unit Credit Method. Service cost (including current service cost), and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss. Net defined benefit liability represents the actual deficit in the Company’s defined benefit plan.
Treasury Stock	Treasury Stock Treasury stock represents the outstanding shares that the Company buys back from market, which is stated at cost and shown as a deduction in shareholders’ equity. When the Company retires treasury stock, the treasury stock account is reduced and the common stock as well as the capital surplus - additional paid-in capital are reversed on a pro rata basis. When the book value of the treasury stock exceeds the sum of the par value and additional paid-in capital, the difference is charged to capital surplus - treasury stock transactions and to retained earnings for any remaining amount.
Share-based payment arrangements	Share-based payment arrangements a. Equity-settled share-based payment arrangements Restricted shares for employees are expensed on a straight-line basis over the vesting period, based on the fair value at the grant date and the Company’s best estimate of the number expected to ultimately vest, with a corresponding increase in other equity - unearned employee benefits. When restricted shares for employees are issued, other equity - unearned employee benefits is recognized on the grant date, with a corresponding increase in capital surplus - restricted shares for employees. Dividends paid to employees on restricted shares which do not need to be returned if employees resign in the vesting period are recognized as expenses upon the dividend declaration with a corresponding adjustment in retained earnings. At the end of each reporting period, the Company revises its estimate of the number of restricted shares for employees that are expected to vest. The impact from such revision is recognized in profit or loss so that the cumulative expenses reflect the revised estimate, with a corresponding adjustment to capital surplus - restricted shares for employees. b. Cash-settled share-based payment arrangements For cash-settled share-based payments, a liability is recognized for the services acquired, measured at the fair value of the liability incurred. At the end of each reporting period until the liability is settled, and at the date of settlement, the fair value of the liability is remeasured, with any changes in fair value recognized in profit or loss.
Taxation	Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax Income tax on unappropriated earnings (excluding earnings from foreign consolidated subsidiaries) is expensed in the year the earnings arise and adjusted to the extent that distributions are approved by the shareholders in the following year. Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax provision. Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences, net operating loss carryforwards and tax credits for research and development expenses to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates, except where the Company is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred tax asset to be recovered. The deferred tax assets which originally not recognized is also reviewed at the end of each reporting period and recognized to the extent that it is probable that sufficient taxable profits will be available to allow all or part of the deferred tax asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the year in which the liability is settled or the asset is realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity, respectively.
Government Grants	Government Grants Government grants are not recognized until there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Government grants whose primary condition is that the Company should purchase, construct or otherwise acquire noncurrent assets (mainly including land use right and depreciable assets) are recognized as a deduction from the carrying amount of the related assets and recognized as a reduced depreciation or amortization charge in profit or loss over the contract period or useful lives of the related assets. Government grants that are receivables as compensation for expenses already incurred are deducted from incurred expenses in the period in which they become receiv a

Summary of Material Accountin_3

Summary of Material Accounting Policy Information (Tables)	12 Months Ended
Summary of Material Accounting Policy Information (Tables)	Dec. 31, 2023
Text Block [Abstract]
Detail Information of Subsidiaries	Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% - TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin 100% 100% - TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin 100% 100% - TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated Shanghai, China 100% 100% - TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% - Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2022 December 31, 2023 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu, Taiwan 68% 67% b) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A. 100% 100% c) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Kumamoto, Japan 71% 71% d) European Semiconductor Manufacturing Company (ESMC) GmbH (ESMC) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Dresden, Germany - 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up companies Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up companies Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up companies Cayman Islands 99.9% 99.9% a) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% - TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up companies Cayman Islands 100% 100% a) TSMC Development TSMC Washington, LLC (TSMC Washington) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% f) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: As VisEra’s employees continue to exercise their employee share options, TSMC’s ownership in VisEra continues to decline. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note c: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation thresholds. Note d: TSMC’s shareholding and the proportion of voting rights in JASM are 71% and 81%, respectively. Note e: ESMC was established in June 2023. TSMC sold its 10% shares to Robert Bosch GmbH, Infineon Technologies AG and NXP Semiconductors N.V. in January 2024, respectively. After selling shares, TSMC’s shareholding in ESMC decreased from 100% to 70%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over ESMC. Note f: WaferTech, LLC was renamed to TSMC Washington, LLC in December 2023.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
Cash and Cash Equivalents (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Cash and Cash Equivalents	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Cash and deposits in banks $ 1,329,291.4 $ 1,453,101.6 Money market funds - 10,898.7 Repurchase agreements 1,133.3 1,346.7 Government bonds/Agency bonds 2,451.6 50.8 Commercial paper 9,566.4 30.0 Corporate bonds 371.4 - $ 1,342,814.1 $ 1,465,427.8

Financial Assets and Liabilit_2

Financial Assets and Liabilities at Fair Value through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Financial assets Mandatorily measured at FVTPL Convertible preferred stocks $ - $ 13,307.2 Forward exchange contracts 947.5 701.2 Convertible bonds 122.9 223.4 Mutual funds - 110.3 $ 1,070.4 $ 14,342.1 Current $ 1,070.4 $ 924.6 Noncurrent - 13,417.5 $ 1,070.4 $ 14,342.1 Financial liabilities Held for trading Forward exchange contracts $ 116.2 $ 121.4
Forward exchange contracts [member]
Statement [LineItems]
Outstanding Derivative Contracts for which Hedge Accounting Treatment is not Applied	Outstanding forward exchange contracts consisted of the following: Maturity Date Contract Amount (In Millions) December 31, 2022 Sell NT$ January 2023 March 2023 NT$ 79,610.6 Sell US$ January 2023 March 2023 US$ 752.5 Sell RMB January 2023 March 2023 RMB 1,448.4 December 31, 2023 Sell NT$ January 2024 NT$ 26,251.8 Sell US$ January 2024 March 2024 US$ 1,112.0 Sell JPY January 2024 JPY 20,000.0

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2023
Text Block [Abstract]
Summary of Financial Assets at Fair Value through Other Comprehensive Income	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Investments in debt instruments at FVTOCI Corporate bonds $ 66,116.2 $ 79,605.5 Agency mortgage-backed securities 28,367.9 37,959.7 Government bonds/Agency bonds 18,961.8 22,338.9 Asset-backed securities 9,274.7 9,898.8 122,720.6 149,802.9 Investments in equity instruments at FVTOCI Non-publicly traded equity investments 6,159.2 7,208.7 Publicly traded stocks 277.9 4,727.9 6,437.1 11,936.6 $ 129,157.7 $ 161,739.5 Current $ 122,998.5 $ 154,530.8 Noncurrent 6,159.2 7,208.7 $ 129,157.7 $ 161,739.5

Financial Assets at Amortized_2

Financial Assets at Amortized Cost (Tables)	12 Months Ended
Financial Assets at Amortized Cost (Tables)	Dec. 31, 2023
Text Block [Abstract]
Schedule of Financial Assets at Amortized Cost	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Corporate bonds $ 81,041.0 $ 113,851.9 Commercial paper 48,742.8 18,387.9 Government bonds/Agency bonds - 13,803.5 Less: Allowance for impairment loss (56.4 ) (82.7 ) $ 129,727.4 $ 145,960.6 Current $ 94,600.2 $ 66,761.2 Noncurrent 35,127.2 79,199.4 $ 129,727.4 $ 145,960.6

Hedging Financial Instruments (

Hedging Financial Instruments (Tables)	12 Months Ended
Hedging Financial Instruments (Tables)	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 Hedges) Bank loans JPY 124,500.0 0% Due by April 2024 $ 618.2

Notes and Accounts Receivable_2

Notes and Accounts Receivable, Net (Tables)	12 Months Ended
Notes and Accounts Receivable, Net (Tables)	Dec. 31, 2023
Statement [LineItems]
Summary of Notes and Accounts Receivable, Net	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) At amortized cost Notes and accounts receivable $ 222,761.9 $ 196,434.1 Less: Loss allowance (331.6 ) (531.5 ) 222,430.3 195,902.6 At FVTOCI 7,325.6 5,411.3 $ 229,755.9 $ 201,313.9
Movements of Allowance for Doubtful Receivables	Movements of the loss allowance for accounts receivable Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 246.6 $ 347.0 $ 331.6 Provision (Reversal) 100.4 (15.5 ) 199.9 Effect of exchange rate changes - 0.1 - Balance, end of year $ 347.0 $ 331.6 $ 531.5
Trade accounts and notes receivable [member]
Statement [LineItems]
Aging Analysis of Notes and Accounts Receivable, Net	Aging analysis of notes and accounts receivable December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Not past due $ 205,053.1 $ 183,188.5 Past due Past due within 30 days 24,516.3 18,641.1 Past due over 31 days 518.1 15.8 Less: Loss allowance (331.6 ) (531.5 ) $ 229,755.9 $ 201,313.9

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Inventories	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Finished goods $ 54,818.4 $ 34,511.0 Work in process 125,661.9 156,498.5 Raw materials 20,389.1 38,818.3 Supplies and spare parts 20,279.7 21,169.3 $ 221,149.1 $ 250,997.1
Inventory write downs	Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue. The amounts are illustrated below: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Net inventory losses $ 533.0 $ 4,689.1 $ 3,494.6

Investments Accounted for Usi_2

Investments Accounted for Using Equity Method (Tables)	12 Months Ended
Investments Accounted for Using Equity Method (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Investments in Associates	Associates consisted of the following: Place of Carrying Amount % of Ownership and Voting Rights Held by the Company Name of Associate Principal Activities Incorporation and Operation December 31, 2022 December 31, 2023 December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Vanguard International Semiconductor Corporation (VIS) Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks Hsinchu, Taiwan $ 13,268.2 $ 13,496.0 28% 28% Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) Manufacturing and sales of integrated circuits and other semiconductor devices Singapore 8,934.7 9,728.8 39% 39% Xintec Inc. (Xintec) Wafer level chip size packaging and wafer level post passivation interconnection service Taoyuan, Taiwan 3,491.7 3,734.3 41% 41% Global Unichip Corporation (GUC) Researching, developing, manufacturing, testing and marketing of integrated circuits Hsinchu, Taiwan 1,608.1 2,482.9 35% 35% Mutual-Pak Technology Co., Ltd. (Mutual-Pak) Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID New Taipei, Taiwan 19.0 - 28% - $ 27,321.7 $ 29,442.0
Summary of Market Prices of Investments Accounted for Using Equity Method in Publicly Traded Stocks Calculated by Closing Price at End of Reporting Period	December 31, 2022 December 31, 2023 NT$ NT$ Name of Associate (In Millions) (In Millions) GUC $ 29,926.9 $ 81,236.9 VIS $ 35,977.3 $ 37,834.2 Xintec $ 10,716.4 $ 14,188.4

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2023
Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	Land and Land Improvements Buildings Machinery and Equipment Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Additions 2,587.2 53,971.3 401,659.0 7,643.0 369,545.8 835,406.3 Disposals or retirements - (41.1 ) (26,192.2 ) (333.4 ) - (26,566.7 ) Transfers from assets subject to operating leases - 35.5 1,443.6 - - 1,479.1 Transfers to assets subject to operating leases - - (244.6 ) - - (244.6 ) Effect of exchange rate changes (41.6 ) 184.7 1,077.7 (18.1 ) (355.5 ) 847.2 Balance at December 31, 2021 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Accumulated depreciation and impairment Balance at January 1, 2021 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ - $ 2,871,637.9 Additions 1.3 34,331.6 368,777.7 8,373.3 - 411,483.9 Disposals or retirements - (36.5 ) (22,230.1 ) (332.6 ) - (22,599.2 ) Transfers from assets subject to operating leases - 15.1 436.8 - - 451.9 Transfers to assets subject to operating leases - - (68.3 ) - - (68.3 ) Impairment - - 274.4 - - 274.4 Effect of exchange rate changes (7.6 ) 55.6 818.9 (16.4 ) - 850.5 Balance at December 31, 2021 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ - $ 3,262,031.1 Carrying amounts at December 31, 2021 $ 5,988.4 $ 270,432.5 $ 1,081,209.8 $ 24,327.6 $ 593,155.7 $ 1,975,114.0 Cost Balance at January 1, 2022 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Additions 816.4 59,443.8 330,782.7 10,325.3 738,523.9 1,139,892.1 Disposals or retirements - (236.8 ) (25,846.4 ) (1,709.2 ) - (27,792.4 ) Transfers to assets subject to operating leases - - (65.8 ) - - (65.8 ) Effect of exchange rate changes 357.2 1,242.1 6,322.9 257.7 5,163.0 13,342.9 Balance at December 31, 2022 $ 7,661.8 $ 637,046.9 $ 4,295,942.6 $ 85,028.0 $ 1,336,842.6 $ 6,362,521.9 Accumulated depreciation and impairment Balance at January 1, 2022 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ - $ 3,262,031.1 Additions 1.4 35,982.4 380,216.2 9,216.3 - 425,416.3 Disposals or retirements - (225.6 ) (24,706.7 ) (1,708.6 ) - (26,640.9 ) Transfers to assets subject to operating leases - - (40.3 ) - - (40.3 ) Impairment - - - - 790.7 790.7 Effect of exchange rate changes 54.9 1,016.3 5,872.3 205.8 - 7,149.3 Balance at December 31, 2022 $ 556.1 $ 342,938.4 $ 3,264,880.9 $ 59,540.1 $ 790.7 $ 3,668,706.2 Carrying amounts at December 31, 2022 $ 7,105.7 $ 294,108.5 $ 1,031,061.7 $ 25,487.9 $ 1,336,051.9 $ 2,693,815.7 Land and Land Improvements Buildings Machinery and Equipment Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2023 $ 7,661.8 $ 637,046.9 $ 4,295,942.6 $ 85,028.0 $ 1,336,842.6 $ 6,362,521.9 Additions (deductions) - 182,033.3 1,120,848.7 18,205.5 (423,568.7 ) 897,518.8 Disposals or retirements - (585.5 ) (28,525.9 ) (3,325.3 ) - (32,436.7 ) Transfers from right-of-use assets - - 4.4 - - 4.4 Transfers from assets subject to operating leases - - 80.4 - - 80.4 Transfers to assets subject to operating leases - - (71.1 ) - - (71.1 ) Effect of exchange rate changes (39.8 ) (671.7 ) (3,293.5 ) (83.1 ) (4,984.1 ) (9,072.2 ) Balance at December 31, 2023 $ 7,622.0 $ 817,823.0 $ 5,384,985.6 $ 99,825.1 $ 908,289.8 $ 7,218,545.5 Accumulated depreciation and impairment Balance at January 1, 2023 $ 556.1 $ 342,938.4 $ 3,264,880.9 $ 59,540.1 $ 790.7 $ 3,668,706.2 Additions 1.3 45,052.9 463,825.3 10,586.7 - 519,466.2 Disposals or retirements - (583.0 ) (27,407.7 ) (3,324.2 ) - (31,314.9 ) Transfers from right-of-use assets - - 1.9 - - 1.9 Transfers from assets subject to operating leases - - 53.5 - - 53.5 Transfers to assets subject to operating leases - - (45.7 ) - - (45.7 ) Effect of exchange rate changes 0.7 (394.4 ) (2,299.7 ) (52.6 ) - (2,746.0 ) Balance at December 31, 2023 $ 558.1 $ 387,013.9 $ 3,699,008.5 $ 66,750.0 $ 790.7 $ 4,154,121.2 Carrying amounts at December 31, 2023 $ 7,063.9 $ 430,809.1 $ 1,685,977.1 $ 33,075.1 $ 907,499.1 $ 3,064,424.3
Property plant and equipment including subject and not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	December 31, 2021 December 31, 2022 December 31, 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Assets used by the Company $ 1,975,114.0 $ 2,693,815.7 $ 3,064,424.3 Assets subject to operating leases 4.7 21.3 50.7 $ 1,975,118.7 $ 2,693,837.0 $ 3,064,475.0

Lease Arrangements (Tables)

Lease Arrangements (Tables)	12 Months Ended
Lease Arrangements (Tables)	Dec. 31, 2023
Text Block [Abstract]
Right-of-use assets	a. Right-of-use assets December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Carrying amounts Land $ 38,525.8 $ 37,437.1 Buildings 3,356.7 2,946.0 Machinery and equipment 2.9 - Office equipment 28.6 41.6 $ 41,914.0 $ 40,424.7 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions to right-of-use assets $ 7,769.8 $ 12,610.7 $ 2,145.4 Depreciation of right-of-use assets Land $ 1,825.7 $ 2,119.8 $ 2,459.1 Buildings 707.9 928.7 976.1 Machinery and equipment 0.5 0.9 0.4 Office equipment 22.1 23.6 23.4 $ 2,556.2 $ 3,073.0 $ 3,459.0
Lease liabilities	b. Lease liabilities December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Carrying amounts Current portion (classified under accrued expenses and other current liabilities) $ 2,603.5 $ 2,810.6 Noncurrent portion 29,764.1 28,681.8 $ 32,367.6 $ 31,492.4
Ranges of discount rates for lease liabilities	Ranges of discount rates for lease liabilities are as follows: December 31, 2022 December 31, 2023 Land 0.39%-2.30% 0.39%-2.30% Buildings 0.39%-5.63% 0.57%-6.52% Machinery and equipment 0.71% - Office equipment 0.28%-4.71% 0.28%-7.13%
Other lease information	d. Other lease information Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Expenses relating to short-term leases $ 5,250.3 $ 4,731.1 $ 1,215.1 Total cash outflow for leases $ 7,510.8 $ 7,618.3 $ 4,916.9

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Intangible Assets	Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Additions - 1,372.8 7,726.2 219.5 9,318.5 Disposals or retirements - - (318.7 ) - (318.7 ) Effect of exchange rate changes (57.4 ) (0.5 ) 4.5 0.1 (53.3 ) Balance at December 31, 2021 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Accumulated amortization and impairment Balance at January 1, 2021 $ - $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Additions - 2,686.8 4,323.9 1,196.5 8,207.2 Disposals or retirements - - (317.5 ) - (317.5 ) Effect of exchange rate changes - (0.6 ) 3.5 0.3 3.2 Balance at December 31, 2021 $ - $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Carrying amounts at December 31, 2021 $ 5,379.2 $ 8,621.6 $ 9,529.4 $ 3,291.5 $ 26,821.7 Cost Balance at January 1, 2022 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Additions - 2,253.0 5,079.0 203.1 7,535.1 Disposals or retirements - (30.0 ) (66.3 ) - (96.3 ) Effect of exchange rate changes 412.6 2.0 12.1 1.6 428.3 Balance at December 31, 2022 $ 5,791.8 $ 25,759.0 $ 48,675.8 $ 11,701.9 $ 91,928.5 Accumulated amortization and impairment Balance at January 1, 2022 $ - $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Additions - 2,793.5 4,774.5 1,188.1 8,756.1 Disposals or retirements - (11.4 ) (66.3 ) - (77.7 ) Effect of exchange rate changes - 1.9 8.6 0.7 11.2 Balance at December 31, 2022 $ - $ 17,696.4 $ 38,838.4 $ 9,394.5 $ 65,929.3 Carrying amounts at December 31, 2022 $ 5,791.8 $ 8,062.6 $ 9,837.4 $ 2,307.4 $ 25,999.2 Cost Balance at January 1, 2023 $ 5,791.8 $ 25,759.0 $ 48,675.8 $ 11,701.9 $ 91,928.5 Additions - 461.1 4,947.4 621.3 6,029.8 Disposals or retirements - - (4,289.2 ) - (4,289.2 ) Effect of exchange rate changes 4.6 1.3 (17.0 ) 24.2 13.1 Balance at December 31, 2023 $ 5,796.4 $ 26,221.4 $ 49,317.0 $ 12,347.4 $ 93,682.2 Accumulated amortization and impairment Balance at January 1, 2023 $ - $ 17,696.4 $ 38,838.4 $ 9,394.5 $ 65,929.3 Additions - 2,792.4 5,308.1 1,157.7 9,258.2 Disposals or retirements - - (4,289.1 ) - (4,289.1 ) Effect of exchange rate changes - 1.3 (10.7 ) 26.5 17.1 Balance at December 31, 2023 $ - $ 20,490.1 $ 39,846.7 $ 10,578.7 $ 70,915.5 Carrying amounts at December 31, 2023 $ 5,796.4 $ 5,731.3 $ 9,470.3 $ 1,768.7 $ 22,766.7

Loans and Bonds Payable (Tables

Loans and Bonds Payable (Tables)	12 Months Ended
Loans and Bonds Payable (Tables)	Dec. 31, 2023
Statement [LineItems]
Summary of Domestic Unsecured Bonds And Overseas Unsecured Bonds	The Company issued domestic unsecured bonds during the period from January 1, 2024 to April 18, 2024, the major terms are as follows: Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured 113-1 A March 2024 to $12,000.0 1.64% Bullet repayment; interest payable annually B March 2024 to 10,800.0 1.76% The same as above
Bonds payable [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Domestic unsecured bonds $ 379,526.0 $ 447,194.0 Overseas unsecured bonds 476,051.5 476,578.5 Less: Discounts on bonds payable (3,141.1 ) (2,875.0 ) Less: Current portion (18,100.0 ) (6,997.7 ) $ 834,336.4 $ 913,899.8
Bonds payable [member] \| Taiwan [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	The major terms of domestic unsecured bonds are as follows: Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and NT$ unsecured bonds 101-3 - October 2012 October 2022 $ 4,400.0 1.53% Bullet repayment; interest payable annually 101-4 C January 2013 January 2023 3,000.0 1.49% The same as 102-1 C February 2013 February 2023 3,600.0 1.50% The same as 102-2 B July 2013 July 2023 3,500.0 1.70% The same as 102-4 E September March 2023 5,400.0 2.05% The same as F September 2013 September 2,600.0 2.10% The same as 109-1 A March 2020 March 2025 3,000.0 0.58% The same as B March 2020 March 2027 10,500.0 0.62% The same as C March 2020 March 2030 10,500.0 0.64% The same as Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and 109-2 A April 2020 to April 2025 $ 5,900.0 0.52% Bullet repayment; interest payable annually B April 2020 to April 2027 10,400.0 0.58% The same as C April 2020 to April 2030 5,300.0 0.60% The same as 109-3 A May 2020 to May 2025 4,500.0 0.55% The same as B May 2020 to May 2027 7,500.0 0.60% The same as C May 2020 to May 2030 2,400.0 0.64% The same as 109-4 A July 2020 to July 2025 5,700.0 0.58% Two equal installments in last two years; interest payable annually B July 2020 to July 2027 6,300.0 0.65% The same as C July 2020 to July 2030 1,900.0 0.67% The same as 109-5 A September 2020 to September 2025 4,800.0 0.50% The same as B September 2020 to September 2027 8,000.0 0.58% The same as C September 2020 to September 2030 2,800.0 0.60% The same as 109-6 (Green bond) A December 2020 to December 2025 1,600.0 0.40% The same as B December 2020 to December 2027 5,600.0 0.44% The same as C December 2020 to December 2030 4,800.0 0.48% The same as 109-7 A December 2020 to December 2025 1,900.0 0.36% The same as B December 2020 to December 2027 10,200.0 0.41% The same as C December 2020 to December 2030 6,400.0 0.45% The same as 110-1 A March 2021 to March 2026 4,800.0 0.50% Bullet repayment; interest payable annually B March 2021 to March 2028 11,400.0 0.55% The same as above C March 2021 to March 2031 4,900.0 0.60% The same as above 110-2 A May 2021 to May 2026 5,200.0 0.50% The same as above B May 2021 to May 2028 8,400.0 0.58% The same as above C May 2021 to May 2031 5,600.0 0.65% The same as above Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and Interest Payment 110-3 A June 2021 to June 2026 $ 6,900.0 0.52% Bullet repayment; interest payable annually B June 2021 to June 2028 7,900.0 0.58% The same as C June 2021 to June 2031 4,900.0 0.65% The same as 110-4 A August 4,000.0 0.485% The same as B August 2021 to August 2026 8,000.0 0.50% The same as C August 2021 to August 2028 5,400.0 0.55% The same as D August 2021 to August 2031 4,200.0 0.62% The same as 110-6 A October 2021 to April 2026 3,200.0 0.535% The same as B October 2021 to October 2026 6,900.0 0.54% The same as C October 2021 to October 2028 4,600.0 0.60% The same as D October 2021 to October 2031 1,600.0 0.62% The same as 110-7 A December 2021 to December 2026 7,700.0 0.65% The same as B December 2021 to June 2027 3,500.0 0.675% The same as C December 2021 to December 2028 5,500.0 0.72% The same as 111-1 (Green bond) A January 2022 to January 2027 2,100.0 0.63% The same as B January 2022 to January 2029 3,300.0 0.72% The same as 111-2 A March 2022 to September 2026 3,000.0 0.84% The same as B March 2022 to March 2027 9,600.0 0.85% The same as C March 2022 to March 2029 1,600.0 0.90% The same as 111-3 (Green bond) - May 2022 to May 2027 6,100.0 1.50% The same as 111-4 (Green bond) A July 2022 to July 2026 1,200.0 1.60% The same as B July 2022 to July 2027 10,100.0 1.70% The same as C July 2022 to July 2029 1,200.0 1.75% The same as D July 2022 to July 2032 1,400.0 1.95% The same as Issuance Tranche Issuance Period Total Amount (In Millions) Coupon Repayment and 111-5 A August 2022 to June 2027 $ 2,000.0 1.65% Bullet repayment; interest payable annually B August 2022 to August 2027 8,900.0 1.65% The same as above C August 2022 to August 2029 2,200.0 1.65% The same as above D August 2022 to August 2032 2,500.0 1.82% The same as above 111-6 (Green bond) A October 2022 to October 2027 5,700.0 1.75% The same as above B October 2022 to October 2029 1,000.0 1.80% The same as above C October 2022 to October 2032 3,500.0 2.00% The same as above 112-1 (Green bond) A March 2023 to March 2028 12,200.0 1.54% The same as above B March 2023 to March 2030 2,300.0 1.60% The same as above C March 2023 to March 2033 4,800.0 1.78% The same as above 112-2 (Green bond) A May 2023 to May 2028 13,100.0 1.60% The same as above B May 2023 to May 2030 2,300.0 1.65% The same as above C May 2023 to May 2033 5,300.0 1.82% The same as above 112-3 A June 2023 to June 2028 11,400.0 1.60% The same as above B June 2023 to June 2030 2,600.0 1.65% The same as above C June 2023 to June 2033 6,000.0 1.80% The same as above 112-4 A August 2023 to August 2028 7,300.0 1.60% The same as above B August 2023 to August 2030 700.0 1.65% The same as above C August 2023 to August 2033 7,900.0 1.76% The same as above 112-5 A October 2023 to October 2028 4,300.0 1.62% The same as above B October 2023 to October 2033 5,500.0 1.76% The same as above Issuance Tranche Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment US$ unsecured 109-1 - September 2020 to US$ 1,000.0 2.70% Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually 110-5 - September 2021 to 1,000.0 3.10% The same as above
Bonds payable [member] \| Overseas [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	The major terms of overseas unsecured bonds are as follows: Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment September 2020 to September 2025 US$ 1,000.0 0.75% Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually September 2020 to September 2027 750.0 1.00% The same as above September 2020 to September 2030 1,250.0 1.375% The same as above April 2021 to April 2026 1,100.0 1.25% The same as above April 2021 to April 2028 900.0 1.75% The same as above April 2021 to April 2031 1,500.0 2.25% The same as above October 2021 to October 2026 1,250.0 1.75% The same as above October 2021 to October 2031 1,250.0 2.50% The same as above October 2021 to October 2041 1,000.0 3.125% The same as above October 2021 to October 2051 1,000.0 3.25% The same as above April 2022 to April 2027 1,000.0 3.875% The same as above April 2022 to April 2029 500.0 4.125% The same as above April 2022 to April 2032 1,000.0 4.25% The same as above April 2022 to April 2052 1,000.0 4.50% The same as above July 2022 to July 2027 400.0 4.375% The same as above July 2022 to July 2032 600.0 4.625% The same as above
Long-term bank loans [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Unsecured loans $ 6,013.3 $ 6,706.4 Less: Discounts on government grants (39.4 ) (27.8 ) Less: Current portion (1,213.9 ) (2,295.6 ) $ 4,760.0 $ 4,383.0 Loan content Annual interest rate 1.03%-1.23% 1.15%-1.35% Maturity date Due by December Due by December

Retirement Benefit Plans (Table

Retirement Benefit Plans (Tables)	12 Months Ended
Retirement Benefit Plans (Tables)	Dec. 31, 2023
Statement [LineItems]
Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income of Defined Benefit Plans	Amounts recognized in respect of these defined benefit plans were as follows: Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Current service cost $ 145.3 $ 134.3 $ 139.1 Net interest expense 47.2 74.3 142.3 Components of defined benefit costs recognized in profit or loss 192.5 208.6 281.4 Remeasurement on the net defined benefit liability: Return on plan assets (excluding amounts included in net interest expense) (73.3 ) (429.9 ) (16.2 ) Actuarial loss arising from experience adjustments 94.3 1,413.8 68.3 Actuarial loss arising from changes in demographic assumptions 277.4 - - Actuarial (gain) loss arising from changes in financial assumptions (540.5 ) (160.8 ) 571.3 Components of defined benefit costs recognized in other comprehensive income (loss) (242.1 ) 823.1 623.4 Total $ (49.6 ) $ 1,031.7 $ 904.8
Pension Costs of Defined Benefit Plans Recognized in Profit or Loss by Categories	The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories: Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Cost of revenue $ 124.5 $ 135.1 $ 182.3 Research and development expenses 52.8 55.6 76.1 General and administrative expenses 12.5 15.1 19.3 Marketing expenses 2.7 2.8 3.7 $ 192.5 $ 208.6 $ 281.4
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	The amounts arising from the defined benefit obligation of the Company were as follows: December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Present value of defined benefit obligation $ 17,484.0 $ 17,995.1 Fair value of plan assets (8,162.9 ) (8,737.9 ) Net defined benefit liability $ 9,321.1 $ 9,257.2
Fair Value of Plan Assets by Major Categories	The fair value of the plan assets by major categories at the end of reporting period was as follows: December 31, 2022 December 31, 2023 NT$ NT$ (In Millions) (In Millions) Cash $ 1,337.9 $ 1,351.8 Equity instruments 4,696.9 4,998.9 Debt instruments 2,128.1 2,387.2 $ 8,162.9 $ 8,737.9
Principal Assumptions for Actuarial Valuation of Present Value of Defined Benefit Obligation	The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The principal assumptions of the actuarial valuation were as follows: Measurement Date December 31, 2022 December 31, 2023 Discount rate 1.80% 1.40% Future salary increase rate 4.00% 4.00%
Present value of defined benefit obligation [member]
Statement [LineItems]
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	Movements in the present value of the defined benefit obligation were as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 16,980.3 $ 16,585.5 $ 17,484.0 Current service cost 145.3 134.3 139.1 Interest expense 66.7 120.8 304.0 Remeasurement: Actuarial loss arising from experience adjustments 94.3 1,413.8 68.3 Actuarial loss arising from changes in demographic assumptions 277.4 - - Actuarial (gain) loss arising from changes in financial assumptions (540.5 ) (160.8 ) 571.3 Benefits paid from plan assets (431.8 ) (585.3 ) (556.5 ) Benefits paid directly by the Company (6.2 ) (24.3 ) (15.1 ) Balance, end of year $ 16,585.5 $ 17,484.0 $ 17,995.1
Fair value of plan assets [member]
Statement [LineItems]
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	Movements in the fair value of the plan assets were as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 5,066.2 $ 5,548.6 $ 8,162.9 Interest income 19.5 46.5 161.7 Remeasurement: Return on plan assets (excluding amounts included in net interest expense) 73.3 429.9 16.2 Contributions from employer 821.4 2,723.2 953.6 Benefits paid from plan assets (431.8 ) (585.3 ) (556.5 ) Balance, end of year $ 5,548.6 $ 8,162.9 $ 8,737.9

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	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 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 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 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

Net Revenue (Tables)

Net Revenue (Tables)	12 Months Ended
Net Revenue (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Disaggregation of Revenue from Contracts with Customers	a. Disaggregation of revenue from contracts with customers Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Product (In Millions) (In Millions) (In Millions) Wafer $ 1,405,300.3 $ 1,991,855.9 $ 1,882,518.1 Others 182,114.7 272,035.4 279,217.7 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Geography (In Millions) (In Millions) (In Millions) Taiwan $ 203,963.7 $ 210,470.8 $ 149,777.4 United States 1,015,996.4 1,493,328.8 1,408,841.9 China 164,552.1 245,168.8 267,154.1 Japan 71,920.8 119,099.3 132,072.0 Europe, the Middle East and Africa 89,010.1 123,767.1 117,348.2 Others 41,971.9 72,056.5 86,542.2 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 The Company categorized the net revenue mainly based on the countries where the customers are headquartered. Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Platform (In Millions) (In Millions) (In Millions) High Performance Computing $ 587,780.1 $ 932,383.7 $ 934,768.6 Smartphone 695,091.2 888,879.2 814,914.3 Internet of Things 133,006.0 196,115.0 161,916.5 Automotive 67,076.4 116,381.0 133,654.3 Digital Consumer Electronics 55,577.2 56,158.8 46,999.8 Others 48,884.1 73,973.6 69,482.3 $ 1,587,415.0 $ 2,263,891.3 $ 2,161,735.8 Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Resolution (In Millions) (In Millions) (In Millions) 3-nanometer $ - $ - $ 108,045.3 5-nanometer 262,327.4 508,689.9 629,300.4 7-nanometer 440,383.1 535,153.8 357,247.4 10-nanometer 660.0 24.9 23.3 16-nanometer 191,058.9 258,544.3 191,306.1 20-nanometer 5,668.8 8,853.3 10,359.0 28-nanometer 153,066.6 206,611.9 186,924.9 40/45-nanometer 103,413.6 145,546.2 114,667.4 65-nanometer 66,467.9 93,288.6 107,425.4 90-nanometer 32,260.3 40,184.2 25,642.0 0.11/0.13 micron 40,558.5 57,992.3 47,149.3 0.15/0.18 micron 86,700.3 110,571.2 86,614.2 0.25 micron and above 22,734.9 26,395.3 17,813.4 Wafer revenue $ 1,405,300.3 $ 1,991,855.9 $ 1,882,518.1
Summary of Contract Balances	b. Contract balances January 1, 2022 December 31, 2022 December 31, 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Contract liabilities (classified under accrued expenses and other current liabilities) $ 39,762.6 $ 70,806.6 $ 52,736.4
Summary of Temporary Receipts from Customers	c. Temporary receipts from customers December 31, December 31, NT$ NT$ (In Millions) (In Millions) Current portion (classified under accrued expenses and other current liabilities) $ 107,723.6 $ 114,639.5 Noncurrent portion (classified under other noncurrent liabilities) 168,399.2 163,655.1 $ 276,122.8 $ 278,294.6

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
Interest Income (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of interest income	Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest income Cash and cash equivalents $ 2,834.8 $ 17,831.3 $ 49,740.0 Financial assets at amortized cost 681.5 2,008.6 6,363.7 Financial assets at FVTOCI 2,192.5 2,582.3 4,190.2 $ 5,708.8 $ 22,422.2 $ 60,293.9

Finance Costs (Tables)

Finance Costs (Tables)	12 Months Ended
Finance Costs (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Finance Costs	Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Interest expense Corporate bonds $ 5,203.0 $ 14,116.1 $ 17,848.9 Lease liabilities 193.3 267.1 382.0 Bank loans 17.6 32.0 95.4 Others 0.3 1.7 2.8 Less: Capitalized interest under property, plant and equipment - (2,666.9 ) (6,329.7 ) $ 5,414.2 $ 11,750.0 $ 11,999.4 Information about capitalized interest is as follows: Years Ended December 31 2022 2023 Capitalization rate 0.56%-3.36% 1.08%-3.36%

Other Gains and Losses, Net (Ta

Other Gains and Losses, Net (Tables)	12 Months Ended
Other Gains and Losses, Net (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Other Gains and Losses	Years Ended December 31 2021 2022 2023 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Gain (loss) on disposal of financial assets, net Investments in debt instruments at FVTOCI $ 93.2 $ (410.1 ) $ (473.9 ) Gain on disposal of investments accounted for using equity method, net - - 15.7 Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL (7,973.6 ) (622.5 ) 6,523.1 The reversal (accrual) of expected credit loss of financial assets Investments in debt instruments at FVTOCI (1.3 ) (0.9 ) (9.5 ) Financial assets at amortized cost 4.0 (51.5 ) (26.2 ) Other gains, net 489.7 72.8 932.4 $ (7,388.0 ) $ (1,012.2 ) $ 6,961.6

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of Income Tax Expense	Income tax expense consisted of the following: Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ Current income tax expense Current tax expense recognized in the current year $ 107,694.4 $ 190,022.2 $ 156,684.0 Income tax adjustments on prior years (14,539.5 ) (19,413.0 ) (32,775.5 ) Other income tax adjustments 152.2 206.1 244.3 93,307.1 170,815.3 124,152.8 Deferred income tax expense (benefit) The origination and reversal of temporary differences (17,530.0 ) (24,714.5 ) 3,210.1 Investment tax credits (5,621.7 ) 4,676.7 925.9 (23,151.7 ) (20,037.8 ) 4,136.0 Income tax expense recognized in profit or loss $ 70,155.4 $ 150,777.5 $ 128,288.8
Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss	A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ (In Millions) NT$ (In Millions) Income before tax $ 663,036.0 $ 1,144,072.2 $ 979,316.5 Income tax expense at the statutory rate $ 134,595.2 $ 231,776.1 $ 197,935.7 Tax effect of adjusting items: Nondeductible (deductible) items in determining taxable income 11,279.5 12,309.8 (7,642.2 ) Tax-exempt income (89,852.9 ) (157,955.9 ) - Additional income tax under the Alternative Minimum Tax Act 32,852.7 61,578.0 - Additional income tax on unappropriated earnings 18,849.5 42,336.8 29,221.8 The origination and reversal of temporary differences (17,530.0 ) (24,714.5 ) 3,210.1 Income tax credits (5,651.3 ) 4,654.1 (61,905.4 ) 84,542.7 169,984.4 160,820.0 Income tax adjustments on prior years (14,539.5 ) (19,413.0 ) (32,775.5 ) Other income tax adjustments 152.2 206.1 244.3 Income tax expense recognized in profit or loss $ 70,155.4 $ 150,777.5 $ 128,288.8 The income tax adjustments on prior years were primarily due to the difference between the actual and estimated income tax on unappropriated earnings.
Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position	The analysis of deferred income tax assets and liabilities was as follows: December 31, 2022 December 31, 2023 NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 45,299.3 $ 41,094.7 Refund liability 12,089.5 9,415.0 Unrealized exchange losses 5,782.4 7,100.0 Unrealized loss on inventories 2,305.3 2,771.2 Net defined benefit liability 1,722.0 1,729.7 Deferred compensation cost 361.2 489.6 Investment tax credits 945.0 19.1 Others 681.2 1,556.5 $ 69,185.9 $ 64,175.8 Deferred income tax liabilities Temporary differences Others $ (1,031.4 ) $ (53.8 ) Year Ended December 31, 2021 Recognized in Balance, Year Profit or Loss Other Effect of Balance, End of Year NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 15,365.7 $ - $ 0.6 $ 34,720.7 Refund liability 3,755.1 2,231.5 - (0.4 ) 5,986.2 Investment tax credits - 5,621.7 - - 5,621.7 Net defined benefit liability 1,342.1 (75.9 ) (29.1 ) - 1,237.1 Unrealized loss on inventories 858.5 41.0 - (0.5 ) 899.0 Deferred compensation cost 330.3 49.2 - (5.5 ) 374.0 Others 317.8 59.1 (56.2 ) (5.5 ) 315.2 $ 25,958.2 $ 23,292.3 $ (85.3 ) $ (11.3 ) $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ 160.2 $ - $ - $ (706.3 ) Others (863.4 ) (300.8 ) (3.4 ) - (1,167.6 ) $ (1,729.9 ) $ (140.6 ) $ (3.4 ) $ - $ (1,873.9 ) Year Ended December 31, 2022 Recognized in Balance, Year Profit or Loss Other Effect of Balance, End of Year NT$ NT$ NT$ NT$ NT$ Deferred income tax assets Temporary differences Depreciation $ 34,720.7 $ 10,552.2 $ - $ 26.4 $ 45,299.3 Refund liability 5,986.2 6,100.8 - 2.5 12,089.5 Unrealized exchange losses - 5,782.4 - - 5,782.4 Unrealized loss on inventories 899.0 1,402.2 - 4.1 2,305.3 Net defined benefit liability 1,237.1 (249.1 ) 734.0 - 1,722.0 Investment tax credits 5,621.7 (4,676.7 ) - - 945.0 Deferred compensation cost 374.0 (48.2 ) - 35.4 361.2 Others 315.2 334.9 - 31.1 681.2 $ 49,153.9 $ 19,198.5 $ 734.0 $ 99.5 $ 69,185.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (706.3 ) $ 706.3 $ - $ - $ - Others (1,167.6 ) 133.0 6.0 (2.8 ) (1,031.4 ) $ (1,873.9 ) $ 839.3 $ 6.0 $ (2.8 ) $ (1,031.4 ) Year Ended December 31, 2023 Recognized in Balance, Beginning of Year Profit or Loss Other Effect of Exchange Rate Balance, End of Year NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Deferred income tax assets Temporary differences Depreciation $ 45,299.3 $ (4,197.2 ) $ - $ (7.4 ) $ 41,094.7 Refund liability 12,089.5 (2,673.5 ) - (1.0 ) 9,415.0 Unrealized exchange losses 5,782.4 1,317.6 - - 7,100.0 Unrealized loss on inventories 2,305.3 466.2 - (0.3 ) 2,771.2 Net defined benefit liability 1,722.0 (116.9 ) 124.6 - 1,729.7 Deferred compensation cost 361.2 129.9 - (1.5 ) 489.6 Investment tax credits 945.0 (925.9 ) - - 19.1 Others 681.2 887.0 - (11.7 ) 1,556.5 $ 69,185.9 $ (5,112.8 ) $ 124.6 $ (21.9 ) $ 64,175.8 Deferred income tax liabilities Temporary differences Others $ (1,031.4 ) $ 976.8 $ - $ 0.8 $ (53.8 )
Tax-exemption Information Related to Profits Generated from Certain Projects	As of December 31, 2022, the profits generated from the following project of TSMC are exempt from income tax for a five-year period: Tax-exemption Period Construction and expansion of 2009 by TSMC 2018 to 2022

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
Earnings Per Share (Tables)	Dec. 31, 2023
Text Block [Abstract]
Computation of Earnings Per Share	Years Ended December 31 2021 2022 2023 (NT$) (NT$) (NT$) Basic EPS $ 22.84 $ 38.29 $ 32.85 Diluted EPS $ 22.84 $ 38.29 $ 32.85 EPS is computed as follows: Years Ended December 31 2021 2022 2023 (NT$) (NT$) (NT$) Basic EPS Net income available to common shareholders of the parent (in millions) $ 592,359.2 $ 992,923.4 $ 851,740.0 Weighted average number of common shares outstanding used in the computation of basic EPS (in millions) 25,930.3 25,929.2 25,929.2 Basic EPS (in dollars) $ 22.84 $ 38.29 $ 32.85 Diluted EPS Net income available to common shareholders of the parent (in millions) $ 592,359.2 $ 992,923.4 $ 851,740.0 Weighted average number of common shares outstanding used in the computation of basic EPS (in millions) 25,930.3 25,929.2 25,929.2 Effects of all dilutive potential common shares (in millions) - 0.2 0.1 Weighted average number of common shares used in the computation of diluted EPS (in millions) 25,930.3 25,929.4 25,929.3 Diluted EPS (in dollars) $ 22.84 $ 38.29 $ 32.85

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
Share-Based Payment Arrangements (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of RSAs	The RSAs 2021 RSAs 2022 RSAs 2023 RSAs Resolution Date of TSMC’s shareholders in its meeting July 26, 2021 June 8, 2022 June 6, 2023 Resolution Date of TSMC’s Board of Directors in its meeting February 15, 2022 February 14, 2023 February 6, 2024 Issuance of stocks (in millions) 1.4 2.1 3.0 Eligible employees Executive officers Executive officers Executive officers Grant date/Issuance date March 1, 2022 March 1, 2023 March 1, 2024
Summary of vesting conditions of Employee RSAs performance metrics	TSMC’s TSR relative to the TSR of S&P 500 IT Index Ratio of Shares to be Vested Above the Index by X percentage points 50% + X * 2.5%, with the maximum of 100% Equal to the Index 50% Below the Index by X percentage points 50% - X * 2.5%, with the minimum of 0%
Summary of Granted RSAs in Each Year	2021 RSAs 2022 RSAs Number of Number of Balance, beginning of year 1.4 - Issuance of stocks - 2.1 Vested shares (0.3 ) - Canceled shares (0.4 ) - Balance, end of year 0.7 2.1 Weighted-average fair value of RSAs (NT$ in dollars) $ 325.81 $ 277.71
Summary of RSAs Measured at Fair Value at Grant Date	The RSAs in each year are measured at fair value at grant date by using the binominal tree approach. Relevant information is as follows: 2021 RSAs 2022 RSAs March 1, 2022 March 1, 2023 Stock price at measurement date (NT$ in dollars) $ 604 $ 511 Expected price volatility 25.34%-28.28% 29.34%-32.11% Expected life 1-3 years 1-3 years Risk-free interest rate 0.57% 1.06%
Summary of Cash Settled Share Based Payment Arrangements	The cash-settled share-based payment arrangements in each year are as follows: 2021 Plan 2022 Plan 2023 Plan Resolution Date of TSMC’s Board of Directors in its meeting February 15, February 14, February 6, Issuance of units (in millions) (Note) 0.2 0.4 0.6 Grant date March 1, 2022 March 1, 2023 March 1, 2024 Note: One unit of the right represents a right to the market value of one TSMC’s common share when vested.
Summary of Fair Value of Compensation Costs	Relevant information is as follows: Years Ended December 31 2022 2023 2021 Plan 2021 Plan 2022 Plan Stock price at measurement date (NT$ in dollars) $ 451 $ 593 $ 593 Expected price volatility 28.80%-32.19% 24.76%-29.05% 24.76%-29.05% Residual life 1-3 years 1-2 years 1-3 years Risk-free interest rate 1.09% 1.14% 1.15%

Additional Information of Exp_2

Additional Information of Expenses by Nature (Tables)	12 Months Ended
Additional Information of Expenses by Nature (Tables)	Dec. 31, 2023
Text Block [Abstract]
Summary of 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 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
Summary of Accrued Profit Sharing Bonus to Employees	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
Summary of Profit Sharing Bonus to Employees and Compensation to Directors	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

Cash Flow Information (Tables)

Cash Flow Information (Tables)	12 Months Ended
Cash Flow Information (Tables)	Dec. 31, 2023
Text Block [Abstract]
Schedule of Detailed Information about Non Cash Transaction	a. Non-cash transactions Years Ended December 31 2021 2022 2023 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of financial assets at FVTOCI $ 253,613.9 $ 45,126.2 $ 62,779.0 Discontinuation of significant influence from investment accounted for using the equity method - - (10.7 ) Conversion of convertible bonds into equity securities - - (145.1 ) Exchange of equity instruments (106.2 ) - - Changes in accrued expenses and other current liabilities 2,381.0 9,440.5 128.8 Payments for acquisition of financial assets at FVTOCI $ 255,888.7 $ 54,566.7 $ 62,752.0 Disposal of financial assets at FVTOCI $ 251,201.4 $ 43,130.9 $ 35,346.9 Changes in other financial assets 3,509.3 1,832.5 351.7 Exchange of equity instruments (106.2 ) - - Proceeds from disposal of financial assets at FVTOCI $ 254,604.5 $ 44,963.4 $ 35,698.6 Additions of property, plant and equipment $ 835,406.3 $ 1,139,892.1 $ 897,557.1 Changes in other financial assets 1,934.0 5,730.1 44.5 Exchange of assets (3,256.5 ) (275.6 ) (78.0 ) Changes in payables to contractors and equipment suppliers 5,153.3 (60,638.2 ) 40,750.2 Changes in accrued expenses and other current liabilities - 630.6 17,832.8 Transferred to initial carrying amount of hedged items (41.4 ) - 39.9 Capitalized interests - (2,666.9 ) (6,329.7 ) Payments for acquisition of property, plant and equipment $ 839,195.7 $ 1,082,672.1 $ 949,816.8
Schedule of Liabilities Arising From Financing Activities	b. Reconciliation of liabilities arising from financing activities Non-cash Changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,559.0 $ 35,668.4 $ (8,777.5 ) $ - $ (528.6 ) $ 114,921.3 Bonds payable 256,705.1 361,255.1 (3,646.9 ) - 157.3 614,470.6 Long-term bank loans 1,967.6 1,510.0 - - (1.8 ) 3,475.8 Lease liabilities 22,388.6 (2,178.3 ) (82.3 ) 2,619.4 193.3 22,940.7 Total $ 369,620.3 $ 396,255.2 $ (12,506.7 ) $ 2,619.4 $ (179.8 ) $ 755,808.4 Non-cash Changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 114,921.3 $ (111,960.0 ) $ (2,372.0 ) $ - $ (589.3 ) $ - Bonds payable 614,470.6 193,479.3 44,183.1 - 303.4 852,436.4 Long-term bank loans 3,475.8 2,503.3 - - (5.2 ) 5,973.9 Lease liabilities 22,940.7 (2,690.8 ) 137.2 11,713.4 267.1 32,367.6 Total $ 755,808.4 $ 81,331.8 $ 41,948.3 $ 11,713.4 $ (24.0 ) $ 890,777.9 Non-cash changes Balance as of Financing Cash Foreign Leases Other Changes (Note) Balance as of NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Hedging financial liabilities- bank loans $ - $ 27,908.6 $ (618.2 ) $ - $ - $ 27,290.4 Bonds payable 852,436.4 67,511.3 587.7 - 362.1 920,897.5 Long-term bank loans 5,973.9 693.1 - - 11.6 6,678.6 Lease liabilities 32,367.6 (3,228.3 ) (31.7 ) 2,002.8 382.0 31,492.4 Total $ 890,777.9 $ 92,884.7 $ (62.2 ) $ 2,002.8 $ 755.7 $ 986,358.9 Note: Other changes include amortization of bonds payable, amortization of long-term bank loan interest subsidy, financial cost of lease liabilities and discounts on short-term loans.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2023
Statement [LineItems]
Categories of Financial Instruments	a. Categories of financial instruments December 31, December 31, NT$ NT$ (In Millions) (In Millions) Financial assets FVTPL (Note 1) $ 1,070.4 $ 14,342.1 FVTOCI (Note 2) 136,483.3 167,150.8 Hedging financial assets 2.3 - Amortized cost (Note 3) 1,727,306.6 1,842,412.6 $ 1,864,862.6 $ 2,023,905.5 December 31, December 31, NT$ NT$ (In Millions) (In Millions) Financial liabilities FVTPL (Note 4) $ 116.2 $ 121.4 Hedging financial liabilities 0.8 27,334.2 Amortized cost (Note 5) 1,669,270.6 1,741,356.6 $ 1,669,387.6 $ 1,768,812.2 Note 1: Financial assets mandatorily measured at FVTPL. Note 2: Including notes and accounts receivable (net), equity and debt investments. Note 3: Including cash and cash equivalents, financial assets at amortized cost, notes and accounts receivable (including related parties), other receivables, refundable deposits and temporary payments (including those classified under other current assets and other noncurrent assets). Note 4: Held for trading. Note 5: Including accounts payable (including related parties), payables to contractors and equipment suppliers, cash dividends payable, accrued expenses and other current liabilities, bonds payable, long-term bank loans, guarantee deposits and other noncurrent liabilities.
Summary of Current Credit Risk Assessment Policies	The Company assesses the 12-month expected credit loss and lifetime expected credit loss based on the probability of default and loss given default provided by external credit rating agencies. The current credit risk assessment policies are as follows: Category Description Basis for Recognizing Expected Performing Credit rating is investment grade on valuation date 12 months expected credit loss 0-0.1% Doubtful Credit rating is non-investment grade on valuation date Lifetime expected credit loss-not credit impaired - In default Credit rating is CC or below on valuation date Lifetime expected credit loss-credit impaired - Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery Amount is written off -
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments, Including Principal and Interest	Less Than 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2022 Non-derivative financial liabilities Accounts payable (including related parties) $ 56,522.3 $ - $ - $ - $ 56,522.3 Payables to contractors and equipment suppliers 213,499.6 - - - 213,499.6 Accrued expenses and other current liabilities 219,588.0 - - - 219,588.0 Bonds payable 34,668.9 94,869.1 320,211.5 625,049.5 1,074,799.0 Long-term bank loans 1,278.1 3,533.2 1,360.5 - 6,171.8 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,999.9 5,367.8 4,754.0 22,589.1 35,710.8 Others - 166,266.7 10,518.5 783.2 177,568.4 528,556.8 270,036.8 336,844.5 648,421.8 1,783,859.9 Derivative financial instruments Forward exchange contracts Outflows 103,617.4 - - - 103,617.4 Inflows (104,600.1 ) - - - (104,600.1 ) (982.7 ) - - - (982.7 ) $ 527,574.1 $ 270,036.8 $ 336,844.5 $ 648,421.8 $ 1,782,877.2 Less Than 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2023 Non-derivative financial liabilities Hedging financial liabilities-bank loans $ 27,290.4 $ - $ - $ - $ 27,290.4 Accounts payable (including related parties) 57,293.1 - - - 57,293.1 Payables to contractors and equipment suppliers 171,484.6 - - - 171,484.6 Accrued expenses and other current liabilities 241,118.9 - - - 241,118.9 Bonds payable 24,890.5 224,062.9 303,525.3 583,364.2 1,135,842.9 Long-term bank loans 2,371.3 3,889.0 585.1 - 6,845.4 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 3,181.6 5,248.3 4,662.9 21,754.4 34,847.2 Others - 165,188.4 6,303.1 2,908.7 174,400.2 527,630.4 398,388.6 315,076.4 608,027.3 1,849,122.7 Derivative financial instruments Forward exchange contracts Outflows 64,826.4 - - - 64,826.4 Inflows (65,384.0 ) - - - (65,384.0 ) (557.6 ) - - - (557.6 ) $ 527,072.8 $ 398,388.6 $ 315,076.4 $ 608,027.3 $ 1,848,565.1
Summary of Additional Information About In Maturity Lease Liabilities	Note: Information about the maturity analysis for lease liabilities more than 5 years: 5-10 Years 10-15 Years 15-20 Years More Than 20 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2022 Lease liabilities $ 10,241.7 $ 7,329.0 $ 4,233.9 $ 784.5 $ 22,589.1 December 31, 2023 Lease liabilities $ 10,197.5 $ 7,121.6 $ 4,117.1 $ 318.2 $ 21,754.4
Summary of Level 3 Fair Value Were Financial Assets at FVTPL and Equity Investments classified as Financial Assets at FVTOCI	The financial assets measured at Level 3 fair value were equity investments classified as financial assets at FVTOCI and financial assets at FVTPL. Reconciliations for the years ended December 31, 2021, 2022 and 2023 are as follows: Years Ended December 31 2021 2022 2023 NT$ NT$ (In Millions) NT$ (In Millions) Balance, beginning of year $ 4,514.9 $ 5,887.9 $ 6,282.1 Additions 319.2 715.6 14,887.2 Recognized in profit or loss - - 12.3 Recognized in other comprehensive income or loss 1,821.8 (373.2 ) 262.4 Disposals and proceeds from return of capital of investments (700.2 ) (359.5 ) (128.0 ) Transfers out of level 3 (Note) - (139.8 ) - Effect of exchange rate changes (67.8 ) 551.1 (466.4 ) Balance, end of year $ 5,887.9 $ 6,282.1 $ 20,849.6 Note: The transfer from level 3 to level 1 is because quoted prices (unadjusted) in active markets data became available for the equity investments.
Measured at fair value on a recurring basis [member]
Statement [LineItems]
Fair Value of Financial Instruments	The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2022 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ - $ 947.5 $ - $ 947.5 Convertible bonds - - 122.9 122.9 $ - $ 947.5 $ 122.9 $ 1,070.4 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ - $ 66,116.2 $ - $ 66,116.2 Agency mortgage-backed securities - 28,367.9 - 28,367.9 Government bonds/Agency bonds 18,845.5 116.3 - 18,961.8 Asset-backed securities - 9,274.7 - 9,274.7 Investments in equity instruments Non-publicly traded equity investments - - 6,159.2 6,159.2 Publicly traded stocks 277.9 - - 277.9 Notes and accounts receivable, net - 7,325.6 - 7,325.6 $ 19,123.4 $ 111,200.7 $ 6,159.2 $ 136,483.3 December 31, 2022 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Hedging financial assets Fair value hedges Interest rate futures contracts $ 2.3 $ - $ - $ 2.3 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ - $ 116.2 $ - $ 116.2 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 0.8 $ - $ - $ 0.8 December 31, 2023 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Convertible preferred stocks $ - $ - $ 13,307.2 $ 13,307.2 Forward exchange contracts - 701.2 - 701.2 Convertible bonds - - 223.4 223.4 Mutual funds - - 110.3 110.3 $ - $ 701.2 $ 13,640.9 $ 14,342.1 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ - $ 79,605.5 $ - $ 79,605.5 Agency mortgage-backed securities - 37,959.7 - 37,959.7 Government bonds/ Agency bonds 22,091.1 247.8 - 22,338.9 Asset-backed securities - 9,898.8 - 9,898.8 Investments in equity instruments Non-publicly traded equity investments - - 7,208.7 7,208.7 Publicly traded stocks 4,727.9 - - 4,727.9 Notes and accounts receivable, net - 5,411.3 - 5,411.3 $ 26,819.0 $ 133,123.1 $ 7,208.7 $ 167,150.8 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ - $ 121.4 $ - $ 121.4 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 43.8 $ - $ - $ 43.8
Not measured at fair value but for which the fair value is disclosed [member]
Statement [LineItems]
Fair Value of Financial Instruments	The table below sets out the fair value hierarchy for the Company’s financial assets and liabilities which are not required to be measured at fair value: December 31, 2022 Carrying Fair Value Amount Level 1 Level 2 Total Financial assets Financial assets at amortized costs Corporate bonds $ 80,994.9 $ - $ 80,236.1 $ 80,236.1 Commercial paper 48,732.5 - 48,882.0 48,882.0 $ 129,727.4 $ - $ 129,118.1 $ 129,118.1 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 852,436.4 $ - $ 765,301.5 $ 765,301.5 December 31, 2023 Carrying Fair Value Amount Level 1 Level 2 Total Financial assets Financial assets at amortized costs Corporate bonds $ 113,785.4 $ - $ 113,694.4 $ 113,694.4 Commercial paper 18,371.7 - 18,385.3 18,385.3 Government bonds/Agency bonds 13,803.5 2,751.9 11,053.3 13,805.2 $ 145,960.6 $ 2,751.9 $ 143,133.0 $ 145,884.9 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 920,897.5 $ - $ 849,236.9 $ 849,236.9

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	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$ NT$ NT$ Related Party Categories Associates $ 7,569.8 $ 6,423.9 $ 4,562.2 d. Receivables from related parties December 31, December 31, 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, December 31, 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, December 31, 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

Operating Segments Information

Operating Segments Information (Tables)	12 Months Ended
Operating Segments Information (Tables)	Dec. 31, 2023
Text Block [Abstract]
Geographic Information	1) Geographic information December 31, December 31, 2022 2023 NT$ NT$ Noncurrent Assets (In Millions) (In Millions) Taiwan $2,510,238.7 $2,525,608.4 United States 153,137.8 420,093.1 China 90,349.7 97,268.8 Japan 15,432.5 94,558.9 Europe, the Middle East and Africa 140.7 146.2 Others 1.9 0.4 $ 2,769,301.3 $ 3,137,675.8
Major Customers Representing at Least 10% of Net Revenue	2) Major customers representing at least 10% of net revenu e Years Ended December 31 2021 2022 2023 Amount % Amount % Amount % NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Customer A $ 405,403.0 26 $ 529,649.2 23 $ 546,550.9 25 Customer B 153,740.8 10 NA NA 241,152.4 11 Note: Revenue less than 10% of the Company’s net revenue.

U.S. Dollar Amounts - Additiona

U.S. Dollar Amounts - Additional Information (Detail)	Dec. 31, 2023
Disclosure of basis of preparation of financial statements [abstract]
Reporting currency for translation, exchange rate	30.62

Summary of Material Accountin_4

Summary of Material Accounting Policy Information - Detail Information of Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
TSMC North America [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Sales and marketing of integrated circuits and other semiconductor devices	Sales and marketing of integrated circuits and other semiconductor devices
Establishment and Operating Location	San Jose, California, U.S.A.	San Jose, California, U.S.A.
Percentage of Ownership	100%	100%
TSMC Europe B.V. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location	Amsterdam, the Netherlands	Amsterdam, the Netherlands
Percentage of Ownership	100%	100%
TSMC Japan Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location	Yokohama, Japan	Yokohama, Japan
Percentage of Ownership	100%	100%
TSMC Design Technology Japan, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Engineering support activities	Engineering support activities
Establishment and Operating Location	Yokohama, Japan	Yokohama, Japan
Percentage of Ownership	100%	100%
TSMC Japan 3DIC R&D Center, Inc.[Member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Engineering support activities	Engineering support activities
Establishment and Operating Location	Yokohama, Japan	Yokohama, Japan
Percentage of Ownership	100%	100%
TSMC Korea Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location	Seoul, Korea	Seoul, Korea
Percentage of Ownership	100%	100%
TSMC Partners, Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in companies involved in the semiconductor design and manufacturing, and other investment activities	Investing in companies involved in the semiconductor design and manufacturing, and other investment activities
Establishment and Operating Location	Tortola, British Virgin Islands	Tortola, British Virgin Islands
Percentage of Ownership	100%	100%
TSMC Global, Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investment activities	Investment activities
Establishment and Operating Location	Tortola, British Virgin Islands	Tortola, British Virgin Islands
Percentage of Ownership	100%	100%
TSMC China Company Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location	Shanghai, China	Shanghai, China
Percentage of Ownership	100%	100%
TSMC Nanjing Company Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location	Nanjing, China	Nanjing, China
Percentage of Ownership	100%	100%
VisEra Technologies Company Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Research, design, development, manufacturing, sales, packaging and test of color filter	Research, design, development, manufacturing, sales, packaging and test of color filter
Establishment and Operating Location	Hsin-Chu, Taiwan	Hsin-Chu, Taiwan
Percentage of Ownership	67%	68%
TSMC Arizona Corporation [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales and testing of integrated circuits and other semiconductor devices	Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Establishment and Operating Location	Phoenix, Arizona, U.S.A.	Phoenix, Arizona, U.S.A.
Percentage of Ownership	100%	100%
Japan Advanced Semiconductor Manufacturing, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location	Kumamoto, Japan	Kumamoto, Japan
Percentage of Ownership	71%	71%
European Semiconductor Manufacturing Company (ESMC) GmbH [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales and testing of integrated circuits and other semiconductor devices	Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Establishment and Operating Location	Dresden, Germany	Dresden, Germany
Percentage of Ownership	100%
VentureTech Alliance Fund II, L.P. (VTAF II) [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location	Cayman Islands	Cayman Islands
Percentage of Ownership	98%	98%
VentureTech Alliance Fund III, L.P. (VTAF III) [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location	Cayman Islands	Cayman Islands
Percentage of Ownership	98%	98%
Emerging Fund L.P.[member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location	Cayman Islands	Cayman Islands
Percentage of Ownership	99.90%	99.90%
TSMC Development, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in companies involved in semiconductor manufacturing	Investing in companies involved in semiconductor manufacturing
Establishment and Operating Location	Delaware, U.S.A.	Delaware, U.S.A.
Percentage of Ownership	100%	100%
TSMC Technology, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Engineering support activities	Engineering support activities
Establishment and Operating Location	Delaware, U.S.A.	Delaware, U.S.A.
Percentage of Ownership	100%	100%
TSMC Design Technology Canada Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Engineering support activities	Engineering support activities
Establishment and Operating Location	Ontario, Canada	Ontario, Canada
Percentage of Ownership	100%	100%
Growth Fund Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location	Cayman Islands	Cayman Islands
Percentage of Ownership	100%	100%
TSMC Washington, LLC [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products	Manufacturing, sales and testing of integrated circuits and other semiconductor devices	Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Establishment and Operating Location	Washington, U.S.A.	Washington, U.S.A.
Percentage of Ownership	100%	100%

Summary of Material Accountin_5

Summary of Material Accounting Policy Information - Detail Information of Subsidiaries (Parenthetical) (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
TSMC Arizona Corporation [member]
Disclosure of subsidiaries [line items]
Conditioned payments for various public infrastructure projects from City of Phoenix		$ 205	$ 205
Percentage of Ownership		100%	100%
European Semiconductor Manufacturing Company (ESMC) GmbH [member]
Disclosure of subsidiaries [line items]
Percentage of Ownership		100%
European Semiconductor Manufacturing Company (ESMC) GmbH [member] \| Non Adjusting Events After Reporting Period [Member]
Disclosure of subsidiaries [line items]
Percentage of Ownership	70%
Percentage of shares sold	10%
Japan Advanced Semiconductor Manufacturing, Inc. [member]
Disclosure of subsidiaries [line items]
Percentage of Ownership		71%	71%
Proportion of voting rights		81%	81%

Summary of Material Accountin_6

Summary of Material Accounting Policy Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023
Land improvements [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	20 years
Buildings (assets used by the Company and assets subject to operating leases) [member] \| Bottom of range [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	10 years
Buildings (assets used by the Company and assets subject to operating leases) [member] \| Top of range [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	20 years
Machinery and equipment [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	5 years
Office equipment [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	5 years
Software and system Design [member]
Disclosure of significant accounting policies [line items]
Useful lives of intangible assets	3 years

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of financial assets [abstract]
Cash and deposits in banks	$ 1,453,101.6		$ 1,329,291.4
Money market funds	10,898.7		0
Repurchase agreements	1,346.7		1,133.3
Government bonds/Agency bonds	50.8		2,451.6
Commercial paper	30		9,566.4
Corporate bonds	0		371.4
Cash and cash equivalents	$ 1,465,427.8	$ 47,858.5	$ 1,342,814.1	$ 43,854.2	$ 1,064,990.2	$ 660,170.6

Financial Assets and Liabilit_3

Financial Assets and Liabilities at Fair Value through Profit or Loss - Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	$ 14,342.1		$ 1,070.4
Current	924.6		1,070.4
Noncurrent	13,417.5	$ 438.2	0
Total	14,342.1		1,070.4
Convertible Preferred Stock [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	13,307.2		0
Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	701.2		947.5
Financial liabilities, Held for trading	121.4		116.2
Convertible Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	223.4		122.9
Mutual funds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	$ 110.3		$ 0

Financial Assets and Liabilit_4

Financial Assets and Liabilities at Fair Value through Profit or Loss - Outstanding Forward Exchange Contracts for which Hedge Accounting Treatment is not Applied (Detail) ¥ in Millions, ¥ in Millions, $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 JPY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)
Sell NT$ [Member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2024-01
Sell NT$ [Member] \| Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date		2023-01
Sell NT$ [Member] \| Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date		2023-03
Sell NT$ [Member] \| Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount \| $	$ 26,251.8	$ 79,610.6
Sell US$ [Member] \| Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2024-01	2023-01
Sell US$ [Member] \| Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2024-03	2023-03
Sell US$ [Member] \| Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount \| $			$ 1,112		$ 752.5
Sell RMB [Member] \| Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date		2023-01
Sell RMB [Member] \| Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date		2023-03
Sell RMB [Member] \| Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount \| ¥						¥ 1,448.4
Sell JPY [Member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2024-01
Sell JPY [Member] \| Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount \| ¥				¥ 20,000

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value through Other Comprehensive Income (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Disclosure of financial assets [line items]
Current	$ 154,530.8		$ 122,998.5
Noncurrent	7,208.7	$ 235.4	6,159.2
Investment in equity and debt instruments at FVTOCI	161,739.5		129,157.7
Debt securities [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	149,802.9		122,720.6
Debt securities [member] \| Corporate bonds [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	79,605.5		66,116.2
Debt securities [member] \| Agency mortgage-backed securities [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	37,959.7		28,367.9
Debt securities [member] \| Government bonds/Agency bonds [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	22,338.9		18,961.8
Debt securities [member] \| Asset-backed securities [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	9,898.8		9,274.7
Equity instruments [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	11,936.6		6,437.1
Equity instruments [member] \| Non-publicly traded stocks [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	7,208.7		6,159.2
Equity instruments [member] \| Publicly traded stocks [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	$ 4,727.9		$ 277.9

Financial Assets at Fair Valu_4

Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial assets at fair value through other comprehensive income [abstract]
Proceeds from sale of shares	$ 272	$ 561.6	$ 628.7
Unrealized gain (loss) on investments in equity instruments at fair value through other comprehensive income	151.9	303.2	$ 186
Cumulative loss allowance for expected credit loss	$ 47.3	$ 37.8

Financial Assets at Amortized_3

Financial Assets at Amortized Cost - Schedule of Financial Assets at Amortized Cost (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of financial assets [line items]
Corporate bonds	$ 145,960.6		$ 129,727.4
Less: Allowance for impairment loss	(531.5)		(331.6)	$ (347)	$ (246.6)
Current portion	66,761.2	$ 2,180.3	94,600.2
Noncurrent portion	79,199.4	$ 2,586.5	35,127.2
Corporate bonds [member]
Disclosure of financial assets [line items]
Corporate bonds	113,851.9		81,041
Less: Allowance for impairment loss	(82.7)		(56.4)
Commercial paper [member]
Disclosure of financial assets [line items]
Debt instruments held	18,387.9		48,742.8
Government bonds/Agency bonds [member]
Disclosure of financial assets [line items]
Debt instruments held	$ 13,803.5		$ 0

Hedging Financial Instruments -

Hedging Financial Instruments - Summary of hedging financial instruments (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Financial liabilities- current
Financial liabilities current	$ 27,334.2	$ 0.8
Fair value hedges [member] \| Interest rate futures contracts [member]
Financial assets- current
Financial assets current		2.3
Financial liabilities- current
Financial liabilities current	43.8	$ 0.8
Hedges of net investments in foreign operations [member] \| Bank loans [member]
Financial liabilities- current
Financial liabilities current	$ 27,290.4

Hedging Financial Instruments_2

Hedging Financial Instruments - Summary of Information Related to Hedges of Interest Rate Risk (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ 39.9	$ 1.3	$ 0	$ (41.4)
Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ 0
US treasury bonds interest rate futures contracts [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount					$ 48.6	$ 74.3
Maturity	March 2024	March 2024	March 2023
US treasury bonds interest rate futures contracts [member] \| Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ 20.5		$ 284	148.8
FVTOCI [member]
Disclosure of detailed information about financial instruments [line items]
Asset Carrying Amount	3,959.5		4,008.2
Asset Accumulated Amount of Fair Value Hedge Adjustments	43.8		(1.5)
FVTOCI [member] \| Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ (20.5)		$ (284)	$ (148.8)

Hedging Financial Instruments_3

Hedging Financial Instruments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023
Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Description of forward exchange contracts maturity	maturities of 12 months or less
Interest rate futures contracts [member]
Disclosure of detailed information about financial instruments [line items]
Hedge ratio adjustment percentage	100%
Forward exchange contracts and foreign currency deposits [member] \| Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedge ratio adjustment percentage	100%

Hedging Financial Instruments_4

Hedging Financial Instruments - Summary of Information Relating to Hedges for Foreign Currency Risk (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2023 JPY (¥)
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness	$ 39,900,000	$ 1.3	$ 0	$ (41,400,000)
Bank loans [member] \| Hedges of net investments in foreign operations [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount \| ¥					¥ 124,500
Annual Interest Rate	0%	0%
Maturity	April 2024	April 2024
Balance in Other Equity (Continuing Hedges)	$ 618.2
Change in Value Used for Calculating Hedged Ineffectiveness	618.2
Forward exchange contracts [member] \| Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness	39,900,000			(41,400,000)
Forward interest rate contracts [member] \| Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness			1,379,100,000	132,500,000
Forecast Transaction Capital Expenditures [member] \| Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness	(39,900,000)			41,400,000
Forecast Transaction Relates To Issuance of Debts [Member] \| Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness			$ (1,379,100,000)	$ (132,500,000)
Net investments in foreign operations [member] \| Hedges of net investments in foreign operations [member]
Disclosure of detailed information about financial instruments [line items]
Change in Value Used for Calculating Hedged Ineffectiveness	$ (618.2)

Notes and Accounts Receivable_3

Notes and Accounts Receivable, Net - Summary of Notes and Accounts Receivable, Net (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	$ 201,313.9	$ 6,574.6	$ 229,755.9
Less: Loss allowance	(531.5)		(331.6)	$ (347)	$ (246.6)
Trade receivables [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	195,902.6		222,430.3
Trade receivables [member] \| Amortized cost [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	196,434.1		222,761.9
Less: Loss allowance	(531.5)		(331.6)
Trade receivables [member] \| FVTOCI [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	$ 5,411.3		$ 7,325.6

Notes and Accounts Receivable_4

Notes and Accounts Receivable, Net - Aging Analysis of Notes and Accounts Receivable, Net (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of financial assets [line items]
Notes and accounts receivable, net	$ 201,313.9	$ 6,574.6	$ 229,755.9
Less: Loss allowance	(531.5)		(331.6)	$ (347)	$ (246.6)
Allowance for credit losses [member]
Disclosure of financial assets [line items]
Less: Loss allowance	(531.5)		(331.6)
Not past due [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	183,188.5		205,053.1
Past due [member] \| Past due within 30 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	18,641.1		24,516.3
Past due [member] \| Past due over 31 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	$ 15.8		$ 518.1

Notes and Accounts Receivable_5

Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Receivables (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Beginning balance	$ 331.6	$ 347	$ 246.6
Reversal/Write-off	199.9	(15.5)	100.4
Effect of exchange rate changes	0	0.1	0
Ending balance	$ 531.5	$ 331.6	$ 347

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Classes of current inventories [abstract]
Finished goods	$ 34,511		$ 54,818.4
Work in process	156,498.5		125,661.9
Raw materials	38,818.3		20,389.1
Supplies and spare parts	21,169.3		20,279.7
Inventories, total	$ 250,997.1	$ 8,197.2	$ 221,149.1

Inventories - Summary of Write

Inventories - Summary of Write downs reversals of Inventories (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Write-downs of inventories [abstract]
Net inventory losses	$ 3,494.6	$ 4,689.1	$ 533

Investments Accounted for Usi_3

Investments Accounted for Using Equity Method - Summary of Investments in Associates (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2023 USD ($)
Disclosure of associates [line items]
Carrying Amount	$ 29,442	$ 27,321.7	$ 961.5
Vanguard International Semiconductor Corporation [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks	Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks
Place of Incorporation and Operation	Hsinchu, Taiwan	Hsinchu, Taiwan
Carrying Amount	$ 13,496	$ 13,268.2
% of Ownership and Voting Rights Held by the Company	28%	28%
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing and sales of integrated circuits and other semiconductor devices	Manufacturing and sales of integrated circuits and other semiconductor devices
Place of Incorporation and Operation	Singapore	Singapore
Carrying Amount	$ 9,728.8	$ 8,934.7
% of Ownership and Voting Rights Held by the Company	39%	39%
Xintec Inc. [member]
Disclosure of associates [line items]
Principal Activities	Wafer level chip size packaging and wafer level post passivation interconnection service	Wafer level chip size packaging and wafer level post passivation interconnection service
Place of Incorporation and Operation	Taoyuan, Taiwan	Taoyuan, Taiwan
Carrying Amount	$ 3,734.3	$ 3,491.7
% of Ownership and Voting Rights Held by the Company	41%	41%
Global Unichip Corporation [member]
Disclosure of associates [line items]
Principal Activities	Researching, developing, manufacturing, testing and marketing of integrated circuits	Researching, developing, manufacturing, testing and marketing of integrated circuits
Place of Incorporation and Operation	Hsinchu, Taiwan	Hsinchu, Taiwan
Carrying Amount	$ 2,482.9	$ 1,608.1
% of Ownership and Voting Rights Held by the Company	35%	35%
Mutual-Pak [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID	Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID
Place of Incorporation and Operation	New Taipei, Taiwan	New Taipei, Taiwan
Carrying Amount		$ 19
% of Ownership and Voting Rights Held by the Company		28%

Investments Accounted for Usi_4

Investments Accounted for Using Equity Method - Market Prices of Investments Accounted for Using Equity Method in Publicly Traded Stocks Calculated by Closing Price at End of Reporting Period (Detail) - Level 1 [member] - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Global Unichip Corporation [member]
Disclosure of associates [line items]
Closing Price in Active Markets	$ 81,236.9	$ 29,926.9
Vanguard International Semiconductor Corporation [member]
Disclosure of associates [line items]
Closing Price in Active Markets	37,834.2	35,977.3
Xintec Inc. [member]
Disclosure of associates [line items]
Closing Price in Active Markets	$ 14,188.4	$ 10,716.4

Property, Plant and Equipment -

Property, Plant and Equipment - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Main plants [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	20 years	20 years
Mechanical and electrical power equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	10 years	10 years
Clean rooms [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	10 years	10 years
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Reversal of impairment		$ 790.7	$ 274.4

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	$ 3,064,475	$ 100,080.9	$ 2,693,837	$ 1,975,118.7
Asset used by the Company [member]
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	3,064,424.3		2,693,815.7	1,975,114
Asset subject to operating lease [member]
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	$ 50.7		$ 21.3	$ 4.7

Property, Plant and Equipment_3

Property, Plant and Equipment - Summary of assets used by the Company (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 2,693,837		$ 1,975,118.7
Ending balance	3,064,475	$ 100,080.9	2,693,837	$ 1,975,118.7
Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,693,815.7		1,975,114
Ending balance	3,064,424.3		2,693,815.7	1,975,114
Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,362,521.9		5,237,145.1	4,426,223.8
Additions (Deductions)	897,518.8		1,139,892.1	835,406.3
Disposals or retirements	(32,436.7)		(27,792.4)	(26,566.7)
Transfers from right-of-use assets	4.4
Transfers from assets subject to operating leases	80.4			1,479.1
Transfers to assets subject to operating leases	(71.1)		(65.8)	(244.6)
Effect of exchange rate changes	(9,072.2)		13,342.9	847.2
Ending balance	7,218,545.5		6,362,521.9	5,237,145.1
Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,668,706.2		3,262,031.1	2,871,637.9
Additions (Deductions)	519,466.2		425,416.3	411,483.9
Disposals or retirements	(31,314.9)		(26,640.9)	(22,599.2)
Transfers from right-of-use assets	1.9
Transfers from assets subject to operating leases	53.5			451.9
Transfers to assets subject to operating leases	(45.7)		(40.3)	(68.3)
Impairment			790.7	274.4
Effect of exchange rate changes	(2,746)		7,149.3	850.5
Ending balance	4,154,121.2		3,668,706.2	3,262,031.1
Land and Land Improvements [Member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	7,105.7		5,988.4
Ending balance	7,063.9		7,105.7	5,988.4
Land and Land Improvements [Member] \| Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	7,661.8		6,488.2	3,942.6
Additions (Deductions)	0		816.4	2,587.2
Effect of exchange rate changes	(39.8)		357.2	(41.6)
Ending balance	7,622		7,661.8	6,488.2
Land and Land Improvements [Member] \| Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	556.1		499.8	506.1
Additions (Deductions)	1.3		1.4	1.3
Effect of exchange rate changes	0.7		54.9	(7.6)
Ending balance	558.1		556.1	499.8
Buildings [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	294,108.5		270,432.5
Ending balance	430,809.1		294,108.5	270,432.5
Buildings [member] \| Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	637,046.9		576,597.8	522,447.4
Additions (Deductions)	182,033.3		59,443.8	53,971.3
Disposals or retirements	(585.5)		(236.8)	(41.1)
Transfers from assets subject to operating leases				35.5
Effect of exchange rate changes	(671.7)		1,242.1	184.7
Ending balance	817,823		637,046.9	576,597.8
Buildings [member] \| Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	342,938.4		306,165.3	271,799.5
Additions (Deductions)	45,052.9		35,982.4	34,331.6
Disposals or retirements	(583)		(225.6)	(36.5)
Transfers from assets subject to operating leases				15.1
Effect of exchange rate changes	(394.4)		1,016.3	55.6
Ending balance	387,013.9		342,938.4	306,165.3
Machinery and equipment [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,031,061.7		1,081,209.8
Ending balance	1,685,977.1		1,031,061.7	1,081,209.8
Machinery and equipment [member] \| Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,295,942.6		3,984,749.2	3,607,005.7
Additions (Deductions)	1,120,848.7		330,782.7	401,659
Disposals or retirements	(28,525.9)		(25,846.4)	(26,192.2)
Transfers from right-of-use assets	4.4
Transfers from assets subject to operating leases	80.4			1,443.6
Transfers to assets subject to operating leases	(71.1)		(65.8)	(244.6)
Effect of exchange rate changes	(3,293.5)		6,322.9	1,077.7
Ending balance	5,384,985.6		4,295,942.6	3,984,749.2
Machinery and equipment [member] \| Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,264,880.9		2,903,539.4	2,555,530
Additions (Deductions)	463,825.3		380,216.2	368,777.7
Disposals or retirements	(27,407.7)		(24,706.7)	(22,230.1)
Transfers from right-of-use assets	1.9
Transfers from assets subject to operating leases	53.5			436.8
Transfers to assets subject to operating leases	(45.7)		(40.3)	(68.3)
Impairment				274.4
Effect of exchange rate changes	(2,299.7)		5,872.3	818.9
Ending balance	3,699,008.5		3,264,880.9	2,903,539.4
Office equipment [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	25,487.9		24,327.6
Ending balance	33,075.1		25,487.9	24,327.6
Office equipment [member] \| Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	85,028		76,154.2	68,862.7
Additions (Deductions)	18,205.5		10,325.3	7,643
Disposals or retirements	(3,325.3)		(1,709.2)	(333.4)
Effect of exchange rate changes	(83.1)		257.7	(18.1)
Ending balance	99,825.1		85,028	76,154.2
Office equipment [member] \| Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	59,540.1		51,826.6	43,802.3
Additions (Deductions)	10,586.7		9,216.3	8,373.3
Disposals or retirements	(3,324.2)		(1,708.6)	(332.6)
Effect of exchange rate changes	(52.6)		205.8	(16.4)
Ending balance	66,750		59,540.1	51,826.6
Equipment under installation and construction in progress [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,336,051.9		593,155.7
Ending balance	907,499.1		1,336,051.9	593,155.7
Equipment under installation and construction in progress [member] \| Cost [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,336,842.6		593,155.7	223,965.4
Additions (Deductions)	(423,568.7)		738,523.9	369,545.8
Effect of exchange rate changes	(4,984.1)		5,163	(355.5)
Ending balance	908,289.8		1,336,842.6	593,155.7
Equipment under installation and construction in progress [member] \| Accumulated depreciation [member] \| Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	790.7		0	0
Impairment			790.7	0
Ending balance	$ 790.7		$ 790.7	$ 0

Lease Arrangements - Right-of-u

Lease Arrangements - Right-of-use Assets (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2023 USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 40,424.7	$ 41,914		$ 1,320.2
Additions to right-of-use assets	2,145.4	12,610.7	$ 7,769.8
Depreciation of right-of-use assets	3,459	3,073	2,556.2
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	37,437.1	38,525.8
Depreciation of right-of-use assets	2,459.1	2,119.8	1,825.7
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	2,946	3,356.7
Depreciation of right-of-use assets	976.1	928.7	707.9
Machinery and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	0	2.9
Depreciation of right-of-use assets	0.4	0.9	0.5
Office equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	41.6	28.6
Depreciation of right-of-use assets	$ 23.4	$ 23.6	$ 22.1

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Lease liabilities [abstract]
Current portion (classified under accrued expenses and other current liabilities)	$ 2,810.6		$ 2,603.5
Noncurrent portion	28,681.8	$ 936.7	29,764.1
Lease liabilities	$ 31,492.4		$ 32,367.6

Lease Arrangements - Ranges Of

Lease Arrangements - Ranges Of Discount Rates For Lease Liabilities (Detail)	Dec. 31, 2023	Dec. 31, 2022
Land [member] \| Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.39%	0.39%
Land [member] \| Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	2.30%	2.30%
Buildings [member] \| Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.57%	0.39%
Buildings [member] \| Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	6.52%	5.63%
Machinery [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0%	0.71%
Office equipment [member] \| Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.28%	0.28%
Office equipment [member] \| Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	7.13%	4.71%

Lease Arrangements - Other leas

Lease Arrangements - Other lease information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Expenses relating to short-term leases	$ 1,215.1	$ 4,731.1	$ 5,250.3
Total cash outflow for leases	$ 4,916.9	$ 7,618.3	$ 7,510.8

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	$ 25,999.2		$ 26,821.7
Ending balance	22,766.7	$ 743.5	25,999.2	$ 26,821.7
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	91,928.5		84,061.4	75,114.9
Additions	6,029.8		7,535.1	9,318.5
Disposals or retirements	(4,289.2)		(96.3)	(318.7)
Effect of exchange rate changes	13.1		428.3	(53.3)
Ending balance	93,682.2		91,928.5	84,061.4
Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	65,929.3		57,239.7	49,346.8
Additions	9,258.2		8,756.1	8,207.2
Disposals or retirements	(4,289.1)		(77.7)	(317.5)
Effect of exchange rate changes	17.1		11.2	3.2
Ending balance	70,915.5		65,929.3	57,239.7
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	5,791.8		5,379.2
Ending balance	5,796.4		5,791.8	5,379.2
Goodwill [member] \| Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	5,791.8		5,379.2	5,436.6
Effect of exchange rate changes	4.6		412.6	(57.4)
Ending balance	5,796.4		5,791.8	5,379.2
Technology license fees [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	8,062.6		8,621.6
Ending balance	5,731.3		8,062.6	8,621.6
Technology license fees [member] \| Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	25,759		23,534	22,161.7
Additions	461.1		2,253	1,372.8
Disposals or retirements	0		(30)
Effect of exchange rate changes	1.3		2	(0.5)
Ending balance	26,221.4		25,759	23,534
Technology license fees [member] \| Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	17,696.4		14,912.4	12,226.2
Additions	2,792.4		2,793.5	2,686.8
Disposals or retirements	0		(11.4)
Effect of exchange rate changes	1.3		1.9	(0.6)
Ending balance	20,490.1		17,696.4	14,912.4
Software and system design costs [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	9,837.4		9,529.4
Ending balance	9,470.3		9,837.4	9,529.4
Software and system design costs [member] \| Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	48,675.8		43,651	36,239
Additions	4,947.4		5,079	7,726.2
Disposals or retirements	(4,289.2)		(66.3)	(318.7)
Effect of exchange rate changes	(17)		12.1	4.5
Ending balance	49,317		48,675.8	43,651
Software and system design costs [member] \| Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	38,838.4		34,121.6	30,111.7
Additions	5,308.1		4,774.5	4,323.9
Disposals or retirements	(4,289.1)		(66.3)	(317.5)
Effect of exchange rate changes	(10.7)		8.6	3.5
Ending balance	39,846.7		38,838.4	34,121.6
Patent and others [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	2,307.4		3,291.5
Ending balance	1,768.7		2,307.4	3,291.5
Patent and others [member] \| Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	11,701.9		11,497.2	11,277.6
Additions	621.3		203.1	219.5
Effect of exchange rate changes	24.2		1.6	0.1
Ending balance	12,347.4		11,701.9	11,497.2
Patent and others [member] \| Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	9,394.5		8,205.7	7,008.9
Additions	1,157.7		1,188.1	1,196.5
Effect of exchange rate changes	26.5		0.7	0.3
Ending balance	$ 10,578.7		$ 9,394.5	$ 8,205.7

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Annual discount rate	9%	8.70%
Impairment loss recognized in goodwill	$ 0	$ 0	$ 0

Bonds Payable - Summary of Bond

Bonds Payable - Summary of Bonds Payable (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Bonds payable [line items]
Less: Current portion	$ (6,997.7)		$ (18,100)
Noncurrent bonds payable	913,899.8	$ 29,846.4	834,336.4
Cost [member] \| Taiwan [member]
Bonds payable [line items]
Unsecured bonds	447,194		379,526
Cost [member] \| Overseas [member]
Bonds payable [line items]
Unsecured bonds	476,578.5		476,051.5
Discounts on bonds payable [member]
Bonds payable [line items]
Discounts on bonds payable	$ (2,875)		$ (3,141.1)

Bonds Payable - Major Terms of

Bonds Payable - Major Terms of Domestic Unsecured Bonds (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)
Domestic Unsecured Bonds Hundred And One Three [member]
Bonds payable [line items]
Issuance starting period	2012-10
Issuance ending period	2022-10
Coupon Rate	1.53%	1.53%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Three [member] \| Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,400
Domestic Unsecured Bonds Hundred And One Four [member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2013-01
Issuance ending period	2023-01
Coupon Rate	1.49%	1.49%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Four [member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,000
Domestic Unsecured Bonds Hundred And Two One [member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2013-02
Issuance ending period	2023-02
Coupon Rate	1.50%	1.50%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two One [member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,600
Domestic Unsecured Bonds Hundred And Two Two [member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2013-07
Issuance ending period	2023-07
Coupon Rate	1.70%	1.70%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Two [member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,500
Domestic Unsecured Bonds Hundred And Two Four [member] \| Tranche E [member]
Bonds payable [line items]
Issuance starting period	2013-09
Issuance ending period	2023-03
Coupon Rate	2.05%	2.05%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Four [member] \| Tranche F [member]
Bonds payable [line items]
Issuance starting period	2013-09
Issuance ending period	2023-09
Coupon Rate	2.10%	2.10%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Four [member] \| Taiwan [member] \| Tranche E [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,400
Domestic Unsecured Bonds Hundred And Two Four [member] \| Taiwan [member] \| Tranche F [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,600
Domestic Unsecured Bonds Hundred And Nine One [Member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2060-09
Coupon Rate	2.70%	2.70%
Repayment and Interest Payment	Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-03
Issuance ending period	2025-03
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-03
Issuance ending period	2027-03
Coupon Rate	0.62%	0.62%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-03
Issuance ending period	2030-03
Coupon Rate	0.64%	0.64%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,000
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,000
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	10,500
Domestic Unsecured Bonds Hundred And Nine One [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 10,500
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-04
Issuance ending period	2025-04
Coupon Rate	0.52%	0.52%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-04
Issuance ending period	2027-04
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-04
Issuance ending period	2030-04
Coupon Rate	0.60%	0.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,900
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	10,400
Domestic Unsecured Bonds Hundred And Nine Two [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,300
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-05
Issuance ending period	2025-05
Coupon Rate	0.55%	0.55%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-05
Issuance ending period	2027-05
Coupon Rate	0.60%	0.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-05
Issuance ending period	2030-05
Coupon Rate	0.64%	0.64%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,500
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	7,500
Domestic Unsecured Bonds Hundred And Nine Three [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,400
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-07
Issuance ending period	2025-07
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-07
Issuance ending period	2027-07
Coupon Rate	0.65%	0.65%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-07
Issuance ending period	2030-07
Coupon Rate	0.67%	0.67%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,700
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	6,300
Domestic Unsecured Bonds Hundred And Nine Four [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,900
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2025-09
Coupon Rate	0.50%	0.50%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2027-09
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2030-09
Coupon Rate	0.60%	0.60%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,800
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	8,000
Domestic Unsecured Bonds Hundred And Nine Five [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,800
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2025-12
Coupon Rate	0.40%	0.40%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2027-12
Coupon Rate	0.44%	0.44%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2030-12
Coupon Rate	0.48%	0.48%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,600
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	5,600
Domestic Unsecured Bonds Hundred And Nine Six Green Bond [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,800
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2025-12
Coupon Rate	0.36%	0.36%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2027-12
Coupon Rate	0.41%	0.41%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2020-12
Issuance ending period	2030-12
Coupon Rate	0.45%	0.45%
Repayment and Interest Payment	Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,900
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	10,200
Domestic Unsecured Bonds Hundred And Nine Seven [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 6,400
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-03
Issuance ending period	2026-03
Coupon Rate	0.50%	0.50%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-03
Issuance ending period	2028-03
Coupon Rate	0.55%	0.55%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-03
Issuance ending period	2031-03
Coupon Rate	0.60%	0.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,800
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	11,400
Domestic Unsecured Bonds Hundred And Ten One [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,900
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-05
Issuance ending period	2026-05
Coupon Rate	0.50%	0.50%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-05
Issuance ending period	2028-05
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-05
Issuance ending period	2031-05
Coupon Rate	0.65%	0.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,200
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	8,400
Domestic Unsecured Bonds Hundred And Ten Two [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,600
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-06
Issuance ending period	2026-06
Coupon Rate	0.52%	0.52%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-06
Issuance ending period	2028-06
Coupon Rate	0.58%	0.58%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-06
Issuance ending period	2031-06
Coupon Rate	0.65%	0.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 6,900
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	7,900
Domestic Unsecured Bonds Hundred And Ten Three [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,900
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-08
Issuance ending period	2025-08
Coupon Rate	0.485%	0.485%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-08
Issuance ending period	2026-08
Coupon Rate	0.50%	0.50%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-08
Issuance ending period	2028-08
Coupon Rate	0.55%	0.55%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Tranche D [member]
Bonds payable [line items]
Issuance starting period	2021-08
Issuance ending period	2031-08
Coupon Rate	0.62%	0.62%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,000
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	8,000
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	5,400
Domestic Unsecured Bonds Hundred And Ten Four [Member] \| Taiwan [member] \| Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,200
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2026-04
Coupon Rate	0.535%	0.535%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2026-10
Coupon Rate	0.54%	0.54%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2028-10
Coupon Rate	0.60%	0.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Tranche D [member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2031-10
Coupon Rate	0.62%	0.62%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,200
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	6,900
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	4,600
Domestic Unsecured Bonds Hundred And Ten Six [Member] \| Taiwan [member] \| Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,600
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2021-12
Issuance ending period	2026-12
Coupon Rate	0.65%	0.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2021-12
Issuance ending period	2027-06
Coupon Rate	0.675%	0.675%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2021-12
Issuance ending period	2028-12
Coupon Rate	0.72%	0.72%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 7,700
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	3,500
Domestic Unsecured Bonds Hundred And Ten Seven [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,500
Domestic Unsecured Bonds Hundred And Ten Five [Member]
Bonds payable [line items]
Issuance starting period	2021-09
Issuance ending period	2051-09
Coupon Rate	3.10%	3.10%
Repayment and Interest Payment	Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually
Domestic Unsecured Bonds Hundred And Ten Five [Member] \| Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,000
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2022-01
Issuance ending period	2027-01
Coupon Rate	0.63%	0.63%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2022-01
Issuance ending period	2029-01
Coupon Rate	0.72%	0.72%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,100
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,300
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2022-03
Issuance ending period	2026-09
Coupon Rate	0.84%	0.84%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2022-03
Issuance ending period	2027-03
Coupon Rate	0.85%	0.85%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2022-03
Issuance ending period	2029-03
Coupon Rate	0.90%	0.90%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,000
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	9,600
Domestic Unsecured Bonds Hundred And Eleven Two [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,600
Domestic Unsecured Bonds Hundred And Eleven Three Green Bond [Member]
Bonds payable [line items]
Issuance starting period	2022-05
Issuance ending period	2027-05
Coupon Rate	1.50%	1.50%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Three Green Bond [Member] \| Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 6,100
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2026-07
Coupon Rate	1.60%	1.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2027-07
Coupon Rate	1.70%	1.70%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2029-07
Coupon Rate	1.75%	1.75%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Tranche D [member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2032-07
Coupon Rate	1.95%	1.95%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,200
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	10,100
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	1,200
Domestic Unsecured Bonds Hundred And Eleven Four Green Bond [Member] \| Taiwan [member] \| Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 1,400
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2022-08
Issuance ending period	2027-06
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2022-08
Issuance ending period	2027-08
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2022-08
Issuance ending period	2029-08
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Tranche D [member]
Bonds payable [line items]
Issuance starting period	2022-08
Issuance ending period	2032-08
Coupon Rate	1.82%	1.82%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,000
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	8,900
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	2,200
Domestic Unsecured Bonds Hundred And Eleven Five [Member] \| Taiwan [member] \| Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 2,500
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2022-10
Issuance ending period	2027-10
Coupon Rate	1.75%	1.75%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2022-10
Issuance ending period	2029-10
Coupon Rate	1.80%	1.80%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2022-10
Issuance ending period	2032-10
Coupon Rate	2%	2%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,700
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	1,000
Domestic Unsecured Bonds Hundred And Eleven Six Green Bond [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 3,500
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2023-03
Issuance ending period	2028-03
Coupon Rate	1.54%	1.54%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2023-03
Issuance ending period	2030-03
Coupon Rate	1.60%	1.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2023-03
Issuance ending period	2033-03
Coupon Rate	1.78%	1.78%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 12,200
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	2,300
Domestic Unsecured Bonds Hundred And Tweleve One Green Bond [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,800
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2023-05
Issuance ending period	2028-05
Coupon Rate	1.60%	1.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2023-05
Issuance ending period	2030-05
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2023-05
Issuance ending period	2033-05
Coupon Rate	1.82%	1.82%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 13,100
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	2,300
Domestic Unsecured Bonds Hundred And Tweleve Two Green Bond [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,300
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2023-06
Issuance ending period	2028-06
Coupon Rate	1.60%	1.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2023-06
Issuance ending period	2030-06
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2023-06
Issuance ending period	2033-06
Coupon Rate	1.80%	1.80%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 11,400
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	2,600
Domestic Unsecured Bonds Hundred And Tweleve Three [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 6,000
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2023-08
Issuance ending period	2028-08
Coupon Rate	1.60%	1.60%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2023-08
Issuance ending period	2030-08
Coupon Rate	1.65%	1.65%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Tranche C [member]
Bonds payable [line items]
Issuance starting period	2023-08
Issuance ending period	2033-08
Coupon Rate	1.76%	1.76%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 7,300
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	700
Domestic Unsecured Bonds Hundred And Tweleve Four [Member] \| Taiwan [member] \| Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 7,900
Domestic Unsecured Bonds Hundred And Tweleve Five [Member] \| Tranche A [member]
Bonds payable [line items]
Issuance starting period	2023-10
Issuance ending period	2028-10
Coupon Rate	1.62%	1.62%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Five [Member] \| Tranche B [member]
Bonds payable [line items]
Issuance starting period	2023-10
Issuance ending period	2033-10
Coupon Rate	1.76%	1.76%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Tweleve Five [Member] \| Taiwan [member] \| Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 4,300
Domestic Unsecured Bonds Hundred And Tweleve Five [Member] \| Taiwan [member] \| Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds	$ 5,500

Bonds Payable - Summary of Dome

Bonds Payable - Summary of Domestic Unsecured Bonds And Overseas Unsecured Bonds (Detail) - Domestic Unsecured Bonds Hundred And Thirteen One Green Bond [Member] - Taiwan [member] - Non Adjusting Events After Reporting Period [Member] $ in Millions	4 Months Ended
	Apr. 18, 2024 TWD ($)
Tranche A [member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2024-03
Issuance ending period	2029-03
Domestic unsecured bonds	$ 12,000
Coupon Rate	1.64%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Tranche B [member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2024-03
Issuance ending period	2034-03
Domestic unsecured bonds	$ 10,800
Coupon Rate	1.76%
Repayment and Interest Payment	Bullet repayment; interest payable annually

Bonds Payable - Major Terms o_2

Bonds Payable - Major Terms of Overseas Unsecured Bonds (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Overseas [member] \| Issuance period one [Member]
Bonds payable [line items]
Overseas unsecured bonds	$ 1,000
Overseas [member] \| Issuance period two [Member]
Bonds payable [line items]
Overseas unsecured bonds	750
Overseas [member] \| Issuance period three [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,250
Overseas [member] \| Issuance Period Four [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,100
Overseas [member] \| Issuance Period Five [Member]
Bonds payable [line items]
Overseas unsecured bonds	900
Overseas [member] \| Issuance Period Six [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,500
Overseas [member] \| Issuance Period Seven [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,250
Overseas [member] \| Issuance Period Eight [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,250
Overseas [member] \| Issuance Period Nine [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,000
Overseas [member] \| Issuance Period Ten [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,000
Overseas [member] \| Issuance Period Eleven [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,000
Overseas [member] \| Issuance Period Twelve [Member]
Bonds payable [line items]
Overseas unsecured bonds	500
Overseas [member] \| Issuance Period Thirteen [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,000
Overseas [member] \| Issuance Period Fourteen [Member]
Bonds payable [line items]
Overseas unsecured bonds	1,000
Overseas [member] \| Issuance Period Fifteen [Member]
Bonds payable [line items]
Overseas unsecured bonds	400
Overseas [member] \| Issuance Period Sixteen [Member]
Bonds payable [line items]
Overseas unsecured bonds	$ 600
Overseas unsecured bonds [member] \| Issuance period one [Member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2025-09
Coupon Rate	0.75%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance period two [Member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2027-09
Coupon Rate	1%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance period three [Member]
Bonds payable [line items]
Issuance starting period	2020-09
Issuance ending period	2030-09
Coupon Rate	1.375%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Four [Member]
Bonds payable [line items]
Issuance starting period	2021-04
Issuance ending period	2026-04
Coupon Rate	1.25%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Five [Member]
Bonds payable [line items]
Issuance starting period	2021-04
Issuance ending period	2028-04
Coupon Rate	1.75%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Six [Member]
Bonds payable [line items]
Issuance starting period	2021-04
Issuance ending period	2031-04
Coupon Rate	2.25%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Seven [Member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2026-10
Coupon Rate	1.75%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Eight [Member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2031-10
Coupon Rate	2.50%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Nine [Member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2041-10
Coupon Rate	3.125%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Ten [Member]
Bonds payable [line items]
Issuance starting period	2021-10
Issuance ending period	2051-10
Coupon Rate	3.25%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Eleven [Member]
Bonds payable [line items]
Issuance starting period	2022-04
Issuance ending period	2027-04
Coupon Rate	3.875%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Twelve [Member]
Bonds payable [line items]
Issuance starting period	2022-04
Issuance ending period	2029-04
Coupon Rate	4.125%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Thirteen [Member]
Bonds payable [line items]
Issuance starting period	2022-04
Issuance ending period	2032-04
Coupon Rate	4.25%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Fourteen [Member]
Bonds payable [line items]
Issuance starting period	2022-04
Issuance ending period	2052-04
Coupon Rate	4.50%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Fifteen [Member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2027-07
Coupon Rate	4.375%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] \| Issuance Period Sixteen [Member]
Bonds payable [line items]
Issuance starting period	2022-07
Issuance ending period	2032-07
Coupon Rate	4.625%
Repayment and Interest Payment	Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually

Long-Term Bank Loans - Summary

Long-Term Bank Loans - Summary of Loans and Bonds Payable (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2023 USD ($)
Disclosure of detailed information about borrowings [line items]
Less: Current portion	$ (6,997.7)	$ (18,100)
Long-term bank loans	4,383	4,760	$ 143.1
Long-term bank loans [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans	6,706.4	6,013.3
Less: Discounts on government grants	(27.8)	(39.4)
Less: Current portion	(2,295.6)	(1,213.9)
Long-term bank loans	$ 4,383	$ 4,760
Maturity date	December 2027	December 2027
Long-term bank loans [member] \| Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	1.15%	1.03%	1.15%
Long-term bank loans [member] \| Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	1.35%	1.23%	1.35%

Retirement Benefit Plans - Addi

Retirement Benefit Plans - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [line items]
Employer contribution percentage, defined contribution plans	6%
Defined contribution plans expense	$ 5,365.5	$ 4,550.4	$ 3,711
Employer contribution percentage, defined benefit plans	2%
Defined benefit plans contribution in the next year	$ 991.6
Weighted average duration of the defined benefit obligation	8 years
Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Amount of increase in defined benefit obligation	$ 757.7	766.7
Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of increase in salary rate	0.50%
Amount of increase in defined benefit obligation	$ 735.2	$ 746.9
Maximum [Member] \| Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of increase in salary rate	0.50%
Minimum [Member] \| Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Percentage after decrease in discount rate	0%

Retirement Benefit Plans - Amou

Retirement Benefit Plans - Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income of Defined Benefit Plans (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of defined benefit plans [abstract]
Current service cost	$ 139.1		$ 134.3	$ 145.3
Net interest expense	142.3		74.3	47.2
Components of defined benefit costs recognized in profit or loss	281.4		208.6	192.5
Remeasurement on the net defined benefit liability:
Return on plan assets (excluding amounts included in net interest expense)	(16.2)		(429.9)	(73.3)
Actuarial loss arising from experience adjustments	68.3		1,413.8	94.3
Actuarial loss arising from changes in demographic assumptions				277.4
Actuarial (gain) loss arising from changes in financial assumptions	571.3		(160.8)	(540.5)
Components of defined benefit costs recognized in other comprehensive income (loss)	623.4	$ 20.4	823.1	(242.1)
Total	$ 904.8		$ 1,031.7	$ (49.6)

Retirement Benefit Plans - Pens

Retirement Benefit Plans - Pension Costs of Defined Benefit Plans Recognized in Profit or Loss by Categories (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	$ 281.4	$ 208.6	$ 192.5
Cost of revenue [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	182.3	135.1	124.5
Research and development expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	76.1	55.6	52.8
General and administrative expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	19.3	15.1	12.5
Marketing expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	$ 3.7	$ 2.8	$ 2.7

Retirement Benefit Plans - Am_2

Retirement Benefit Plans - Amounts Arising from Defined Benefit Obligation in Consolidated Statements of Financial Position (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Disclosure of defined benefit plans [abstract]
Present value of defined benefit obligation	$ 17,995.1		$ 17,484
Fair value of plan assets	(8,737.9)		(8,162.9)
Net defined benefit liability	$ 9,257.2	$ 302.3	$ 9,321.1

Retirement Benefit Plans - Move

Retirement Benefit Plans - Movements in Present Value of Defined Benefit Obligation (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Remeasurement:
Actuarial loss arising from experience adjustments	$ 68.3	$ 1,413.8	$ 94.3
Actuarial loss arising from changes in demographic assumptions			277.4
Actuarial (gain) loss arising from changes in financial assumptions	571.3	(160.8)	(540.5)
Present value of defined benefit obligation [member]
Disclosure of defined benefit plans [line items]
Balance, beginning of year	17,484	16,585.5	16,980.3
Current service cost	139.1	134.3	145.3
Interest expense	304	120.8	66.7
Remeasurement:
Actuarial loss arising from experience adjustments	68.3	1,413.8	94.3
Actuarial loss arising from changes in demographic assumptions			277.4
Actuarial (gain) loss arising from changes in financial assumptions	571.3	(160.8)	(540.5)
Benefits paid from plan assets	(556.5)	(585.3)	(431.8)
Benefits paid directly by the Company	(15.1)	(24.3)	(6.2)
Balance, end of year	$ 17,995.1	$ 17,484	$ 16,585.5

Retirement Benefit Plans - Mo_2

Retirement Benefit Plans - Movements in Fair Value of Plan Assets (Detail) - Fair value of plan assets [member] - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fair value of plan assets [line items]
Balance, beginning of year	$ 8,162.9	$ 5,548.6	$ 5,066.2
Interest income	161.7	46.5	19.5
Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)	16.2	429.9	73.3
Contributions from employer	953.6	2,723.2	821.4
Benefits paid from plan assets	(556.5)	(585.3)	(431.8)
Balance, end of year	$ 8,737.9	$ 8,162.9	$ 5,548.6

Retirement Benefit Plans - Fair

Retirement Benefit Plans - Fair Value of Plan Assets by Major Categories (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of fair value of plan assets [abstract]
Cash	$ 1,351.8	$ 1,337.9
Equity instruments	4,998.9	4,696.9
Debt instruments	2,387.2	2,128.1
Fair value of plan assets	$ 8,737.9	$ 8,162.9

Retirement Benefit Plans - Prin

Retirement Benefit Plans - Principal Assumptions for Actuarial Valuation of Present Value of Defined Benefit Obligation (Detail)	Dec. 31, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [abstract]
Discount rate	1.40%	1.80%
Future salary increase rate	4%	4%

Equity - Summary of Capital Sto

Equity - Summary of Capital Stock (Detail) shares in Millions, $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($) shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 TWD ($) shares
Disclosure of classes of share capital [abstract]
Authorized shares	28,050	28,050	28,050
Authorized capital \| $	$ 280,500		$ 280,500
Issued and paid shares	25,932.1	25,932.1	25,930.3
Issued capital	$ 259,320.7	$ 8,469	$ 259,303.8

Equity - Additional Information

Equity - Additional Information (Detail)	12 Months Ended
Equity - Additional Information (Detail)	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares	Mar. 31, 2023 shares	Mar. 01, 2023 $ / shares shares	May 10, 2022 shares	Mar. 01, 2022 $ / shares shares	Feb. 15, 2022 shares
Disclosure of classes of share capital [line items]
Common shares par value \| $ / shares	$ 10	$ 10
Shares allocated for exercise of employee stock options	500,000,000	500,000,000
Legal capital reserve percentage	10%	10%
Percentage of paid in capital on reserve used to offset deficit or distribute as dividend in cash or stock	25%	25%
Share buy back plan aggregate shares repurchased					1,400,000
Number of American Depositary shares outstanding	1,063,100,000
Number of American Depositary Shares issued	1,063,100,000
Non Adjusting Events After Reporting Period [Member]
Disclosure of classes of share capital [line items]
Share buy back plan aggregate shares repurchased							1,400,000
Top of range [member]
Disclosure of classes of share capital [line items]
Total distribution	50%
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares issued	5,315,500,000
Number of shares outstanding	5,315,500,000
Employee Restricted Stocks Awards [Member]
Disclosure of classes of share capital [line items]
Common shares par value \| $ / shares				$ 10		$ 10
Number of shares issued				2,100,000		1,400,000
Number of shares unvested			400,000

Equity - Summary of Capital Sur

Equity - Summary of Capital Surplus (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Equity [abstract]
Additional paid-in capital	$ 24,406.8		$ 24,183.6
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
From share of changes in equities of subsidiaries	4,199.9		4,229.9
From share of changes in equities of associates	302.4		311.8
Donations - unclaimed dividend	70.1		53.7
Employee restricted shares	783.9		438
Total	$ 69,876.4	$ 2,282.1	$ 69,330.3

Equity - Appropriations of Earn

Equity - Appropriations of Earnings and Dividends Per Share (Detail) $ / shares in Units, $ in Millions, $ in Millions	3 Months Ended																								12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 TWD ($) $ / shares	Sep. 30, 2023 TWD ($)	Sep. 30, 2023 TWD ($) $ / shares	Jun. 30, 2023 TWD ($)	Jun. 30, 2023 TWD ($) $ / shares	Mar. 31, 2023 TWD ($)	Mar. 31, 2023 TWD ($) $ / shares	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 TWD ($) $ / shares	Sep. 30, 2022 TWD ($)	Sep. 30, 2022 TWD ($) $ / shares	Jun. 30, 2022 TWD ($)	Jun. 30, 2022 TWD ($) $ / shares	Mar. 31, 2022 TWD ($)	Mar. 31, 2022 TWD ($) $ / shares	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 TWD ($) $ / shares	Sep. 30, 2021 TWD ($)	Sep. 30, 2021 TWD ($) $ / shares	Jun. 30, 2021 TWD ($)	Jun. 30, 2021 TWD ($) $ / shares	Mar. 31, 2021 TWD ($)	Mar. 31, 2021 TWD ($) $ / shares	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2023 USD ($)
Resolution date of TSMC's Board of Directors in its meeting																									Feb. 06, 2024	Feb. 14, 2023	Feb. 15, 2022
Special capital reserve	$ 311,147	$ 311,147							$ 311,147	$ 311,147															$ 311,147	$ 311,147		$ 10,161.5
Cash dividends to shareholders \| $ / shares		$ 3.5		$ 3.5		$ 3		$ 3		$ 2.75		$ 2.75		$ 2.75		$ 2.75		$ 2.75		$ 2.75		$ 2.75		$ 2.75
Appropriation of earnings [member]
Resolution date of TSMC's Board of Directors in its meeting	Feb. 06, 2024		Nov. 14, 2023		Aug. 08, 2023		May 09, 2023		Feb. 14, 2023		Nov. 08, 2022		Aug. 09, 2022		May 10, 2022		Feb. 15, 2022		Nov. 09, 2021		Aug. 10, 2021		Jun. 09, 2021
Special capital reserve	$ 28,020.8	$ 28,020.8	$ (17,228.4)	$ (17,228.4)	$ (6,365.5)	$ (6,365.5)	$ 3,273.5	$ 3,273.5	$ 17,166.2	$ 17,166.2	$ (31,910.4)	$ (31,910.4)	$ (12,002.8)	$ (12,002.8)	$ (15,541)	$ (15,541)	$ 3,304.3	$ 3,304.3	$ 710.2	$ 710.2	$ 10,201.2	$ 10,201.2	$ (6,287)	$ (6,287)	$ 28,020.8	$ 17,166.2	$ 3,304.3
Cash dividends to shareholders	$ 90,762.2		$ 90,762.3		$ 77,796.2		$ 77,796.2		$ 71,308.5		$ 71,308.5		$ 71,308.5		$ 71,308.5		$ 71,308.5		$ 71,308.5		$ 71,308.5		$ 71,308.5

Equity - Changes in Other Reser

Equity - Changes in Other Reserves (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Balance, beginning of year	$ (20,505.6)		$ (62,608.4)	$ (54,679.8)
Exchange differences arising on translation of foreign operations	(14,255.6)		51,009.7	(6,181.7)
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations	618.2
Equity instruments	1,953		(263.3)	1,898.2
Debt instruments	3,639.8		(10,513.7)	(3,339.9)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	(151.9)		(303.3)	(187.7)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	473.9		410.1	(93.2)
Loss allowance adjustments from debt instruments	9.5		0.9	1.3
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss	(34.8)		1,329.2	90.2
Transferred to initial carrying amount of hedged items	(45.2)		(52.9)	48.5
Issuance of shares	(586)		(451.9)
Share-based payment expenses recognized	477.7		266.7
Share of other comprehensive income (loss) of associates	92.7		665.3	(104.7)
Income tax effect			6	(59.6)
Balance, end of year	(28,314.3)	$ (924.7)	(20,505.6)	(62,608.4)
Others - Foreign Currency Translation Reserve [member]
Balance, beginning of year	(11,743.3)		(63,303.3)	(57,001.6)
Exchange differences arising on translation of foreign operations	(14,255.6)		51,009.7	(6,181.7)
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations	618.2
Equity instruments	0		0	0
Debt instruments	0		0	0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	0		0	0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	0		0	0
Loss allowance adjustments from debt instruments	0		0	0
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss	0		0	0
Transferred to initial carrying amount of hedged items	0		0	0
Share of other comprehensive income (loss) of associates	63.9		550.3	(120)
Income tax effect			0	0
Balance, end of year	(25,316.8)		(11,743.3)	(63,303.3)
Others - Stock-Based Employee Compensation [member]
Balance, beginning of year	(185.2)		0	0
Exchange differences arising on translation of foreign operations	0		0	0
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations	0
Equity instruments	0		0	0
Debt instruments	0		0	0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	0		0	0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	0		0	0
Loss allowance adjustments from debt instruments	0		0	0
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss	0		0	0
Transferred to initial carrying amount of hedged items	0		0	0
Issuance of shares	(586)		(451.9)
Share-based payment expenses recognized	477.7		266.7
Share of other comprehensive income (loss) of associates	0		0	0
Income tax effect				0
Balance, end of year	(293.5)		(185.2)	0
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]
Balance, beginning of year	(10,056.4)		574.3	2,321.8
Exchange differences arising on translation of foreign operations	0		0	0
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations	0
Equity instruments	1,953		(263.3)	1,898.2
Debt instruments	3,639.8		(10,513.7)	(3,339.9)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	(151.9)		(303.3)	(187.7)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	473.9		410.1	(93.2)
Loss allowance adjustments from debt instruments	9.5		0.9	1.3
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss	0		0	0
Transferred to initial carrying amount of hedged items	0		0	0
Share of other comprehensive income (loss) of associates	32.2		38.6	30
Income tax effect			0	(56.2)
Balance, end of year	(4,099.9)		(10,056.4)	574.3
Other - Gain (loss) on hedging instruments [member]
Balance, beginning of year	1,479.3		120.6	0
Exchange differences arising on translation of foreign operations	0		0	0
Gain (Loss) on hedging instruments designated as hedges of net investments in foreign operations	0
Equity instruments	0		0	0
Debt instruments	0		0	0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	0		0	0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	0		0	0
Loss allowance adjustments from debt instruments	0		0	0
Gain (loss) arising on changes in the fair value of hedging instruments and hedged item affects profit or loss	(34.8)		1,329.2	90.2
Transferred to initial carrying amount of hedged items	(45.2)		(52.9)	48.5
Share of other comprehensive income (loss) of associates	(3.4)		76.4	(14.7)
Income tax effect			6	(3.4)
Balance, end of year	$ 1,395.9		$ 1,479.3	$ 120.6

Net Revenue - Summary of Disagg

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers by Product (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 2,161,735.8	$ 2,263,891.3	$ 1,587,415
Wafer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,882,518.1	1,991,855.9	1,405,300.3
Other Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 279,217.7	$ 272,035.4	$ 182,114.7

Net Revenue - Summary of Disa_2

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers by Geographical Location (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 2,161,735.8	$ 2,263,891.3	$ 1,587,415
Taiwan [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	149,777.4	210,470.8	203,963.7
United States [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,408,841.9	1,493,328.8	1,015,996.4
China [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	267,154.1	245,168.8	164,552.1
Japan [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	132,072	119,099.3	71,920.8
Europe, the Middle East and Africa [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	117,348.2	123,767.1	89,010.1
Other country [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 86,542.2	$ 72,056.5	$ 41,971.9

Net Revenue - Summary of Disa_3

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers Based on Platform Type (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 2,161,735.8	$ 2,263,891.3	$ 1,587,415
High performance computing [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	934,768.6	932,383.7	587,780.1
Smartphone [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	814,914.3	888,879.2	695,091.2
Internet of things [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	161,916.5	196,115	133,006
Automotive [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	133,654.3	116,381	67,076.4
Digital consumer electronics [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	46,999.8	56,158.8	55,577.2
Others [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 69,482.3	$ 73,973.6	$ 48,884.1

Net Revenue - Summary of Disa_4

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers Based on Resolution (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 2,161,735.8	$ 2,263,891.3	$ 1,587,415
Wafer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,882,518.1	1,991,855.9	1,405,300.3
Wafer [member] \| 3-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	108,045.3
Wafer [member] \| 5-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	629,300.4	508,689.9	262,327.4
Wafer [member] \| 7-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	357,247.4	535,153.8	440,383.1
Wafer [member] \| 10-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	23.3	24.9	660
Wafer [member] \| 16-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	191,306.1	258,544.3	191,058.9
Wafer [member] \| 20-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	10,359	8,853.3	5,668.8
Wafer [member] \| 28-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	186,924.9	206,611.9	153,066.6
Wafer [member] \| 40/45-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	114,667.4	145,546.2	103,413.6
Wafer [member] \| 65-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	107,425.4	93,288.6	66,467.9
Wafer [member] \| 90-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	25,642	40,184.2	32,260.3
Wafer [member] \| 0.11/0.13 micron [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	47,149.3	57,992.3	40,558.5
Wafer [member] \| 0.15/0.18 micron [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	86,614.2	110,571.2	86,700.3
Wafer [member] \| 0.25 micron and above [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 17,813.4	$ 26,395.3	$ 22,734.9

Net Revenue - Summary of Contra

Net Revenue - Summary of Contract Balances (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2021
Accrued expenses and other current liabilities [member]
Disclosure of contract liabilities [line items]
Contract liabilities (classified under accrued expenses and other current liabilities)	$ 52,736.4	$ 70,806.6	$ 39,762.6

Net Revenue - Summary of Tempor

Net Revenue - Summary of Temporary Receipts From Customers (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Text Block [Abstract]
Current portion (classified under accrued expenses and other current liabilities)	$ 114,639.5	$ 107,723.6
Noncurrent portion (classified under other noncurrent liabilities)	163,655.1	168,399.2
Temporary receipts from customers	$ 278,294.6	$ 276,122.8

Net Revenue - Refund Liabilitie

Net Revenue - Refund Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Accrued expenses and other current liabilities [member]
Disclosure Of Refund Liabilities [Line Items]
Refund liabilities	$ 37,847.6	$ 53,078.4

Net Revenue - Additional Inform

Net Revenue - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Contract Balances [line items]
Revenue from contracts with customers	$ 2,161,735.8	$ 2,263,891.3	$ 1,587,415
Accrued expenses and other current liabilities [member]
Disclosure of Contract Balances [line items]
Revenue from contracts with customers	$ 69,598.3	$ 38,433.1	$ 11,590.4

Interest Income - Summary of in

Interest Income - Summary of interest income (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of Interest Income [Abstract]
Cash and cash equivalents	$ 49,740		$ 17,831.3	$ 2,834.8
Financial assets at amortized cost	6,363.7		2,008.6	681.5
Financial assets at FVTOCI	4,190.2		2,582.3	2,192.5
Interest income	$ 60,293.9	$ 1,969.1	$ 22,422.2	$ 5,708.8

Finance Costs - Summary of Fina

Finance Costs - Summary of Finance Costs (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about borrowings [line items]
Interest expense, Corporate bonds	$ 17,848.9		$ 14,116.1	$ 5,203
Lease liabilities	382		267.1	193.3
Interest expense, Bank loans	95.4		32	17.6
Interest expense, Others	2.8		1.7	0.3
Less: Capitalized interest under property, plant and equipment	(6,329.7)		(2,666.9)	0
Finance costs	$ 11,999.4	$ 391.9	$ 11,750	$ 5,414.2
Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Capitalisation rate	1.08%	1.08%	0.56%
Top of range [member]
Disclosure of detailed information about borrowings [line items]
Capitalisation rate	3.36%	3.36%	3.36%

Other Gains and Losses - Summar

Other Gains and Losses - Summary of Other Gains and Losses, Net (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Gain (loss) on disposal of financial assets, net
Investments in debt instruments at FVTOCI	$ (473.9)	$ (15.5)	$ (410.1)	$ 93.2
Gain on disposal of investments accounted for using equity method, net	15.7
Gain (loss) on financial instruments at FVTPL, net
Mandatorily measured at FVTPL	6,523.1		(622.5)	(7,973.6)
The reversal (accrual) of expected credit loss of financial assets
Investments in debt instruments at FVTOCI	(9.5)		(0.9)	(1.3)
Financial assets at amortized cost	(26.2)		(51.5)	4
Other gains,net	932.4		72.8	489.7
Other gains and losses	$ 6,961.6	$ 227.3	$ (1,012.2)	$ (7,388)

Income Tax - Summary of Income

Income Tax - Summary of Income Tax Expense (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Current income tax expense
Current tax expense recognized in the current year	$ 156,684		$ 190,022.2	$ 107,694.4
Income tax adjustments on prior years	(32,775.5)		(19,413)	(14,539.5)
Other income tax adjustments	244.3		206.1	152.2
Current income tax expense	124,152.8		170,815.3	93,307.1
Deferred income tax expense (benefit)
The origination and reversal of temporary differences	3,210.1		(24,714.5)	(17,530)
Investment tax credits	925.9		4,676.7	(5,621.7)
Deferred income tax benefit	4,136		(20,037.8)	(23,151.7)
Income tax expense recognized in profit or loss	$ 128,288.8	$ 4,189.7	$ 150,777.5	$ 70,155.4

Income Tax - Reconciliation of

Income Tax - Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income before tax	$ 979,316.5		$ 1,144,072.2	$ 663,036
Income tax expense at the statutory rate	197,935.7		231,776.1	134,595.2
Tax effect of adjusting items:
Nondeductible (deductible) items in determining taxable income	(7,642.2)		12,309.8	11,279.5
Tax-exempt income	0		(157,955.9)	(89,852.9)
Additional income tax under the Alternative Minimum Tax Act	0		61,578	32,852.7
Additional income tax on unappropriated earnings	29,221.8		42,336.8	18,849.5
The origination and reversal of temporary differences	3,210.1		(24,714.5)	(17,530)
Income tax credits	(61,905.4)		4,654.1	(5,651.3)
Tax effect of adjusting items	160,820		169,984.4	84,542.7
Income tax adjustments on prior years	(32,775.5)		(19,413)	(14,539.5)
Other income tax adjustments	244.3		206.1	152.2
Income tax expense recognized in profit or loss	$ 128,288.8	$ 4,189.7	$ 150,777.5	$ 70,155.4

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Income Taxes [line items]
Aggregate deductible temporary differences for which no deferred income tax assets recognized	$ 52,686.2	$ 26,790.9
Aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities	$ 254,182.9	$ 222,682.6
Changes in tax rates or tax laws enacted or announced [member]
Disclosure Of Income Taxes [line items]
Percentage of corporate income tax rate	20%	20%	20%

Income Tax - Summary of Analysi

Income Tax - Summary of Analysis of Deferred Income Tax and Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	$ 64,175.8	$ 69,185.9	$ 49,153.9	$ 25,958.2
Deferred Income Tax Liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty		(1,031.4)	(1,873.9)	(1,729.9)
Depreciation [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	41,094.7	45,299.3	34,720.7	19,354.4
Refund Liability [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	9,415	12,089.5	5,986.2	3,755.1
Unrealized Exchange Losses [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	7,100	5,782.4
Unrealized Loss On Inventories [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	2,771.2	2,305.3	899	858.5
Net Defined Benefit Liability [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	1,729.7	1,722	1,237.1	1,342.1
Deferred Compensation Cost [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	489.6	361.2	374	330.3
Investment Tax Credits [Member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	19.1	945	5,621.7
Others [member] \| Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	1,556.5	681.2	315.2	317.8
Others [member] \| Deferred Income Tax Liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	$ (53.8)	$ (1,031.4)	$ (1,167.6)	$ (863.4)

Income Tax - Analysis of Deferr

Income Tax - Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	$ 69,185.9	$ 49,153.9	$ 25,958.2
Recognized in Profit or loss	(5,112.8)	19,198.5	23,292.3
Recognized in Other Comprehensive Income	124.6	734	(85.3)
Effect of Exchange Rate Changes	(21.9)	99.5	(11.3)
Balance, End of Year	64,175.8	69,185.9	49,153.9
Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	(1,031.4)	(1,873.9)	(1,729.9)
Recognized in Profit or loss		839.3	(140.6)
Recognized in Other Comprehensive Income		6	(3.4)
Effect of Exchange Rate Changes		(2.8)
Balance, End of Year		(1,031.4)	(1,873.9)
Depreciation [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	45,299.3	34,720.7	19,354.4
Recognized in Profit or loss	(4,197.2)	10,552.2	15,365.7
Effect of Exchange Rate Changes	(7.4)	26.4	0.6
Balance, End of Year	41,094.7	45,299.3	34,720.7
Refund liability [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	12,089.5	5,986.2	3,755.1
Recognized in Profit or loss	(2,673.5)	6,100.8	2,231.5
Effect of Exchange Rate Changes	(1)	2.5	(0.4)
Balance, End of Year	9,415	12,089.5	5,986.2
Unrealized Exchange Losses [Member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	5,782.4
Recognized in Profit or loss	1,317.6	5,782.4
Balance, End of Year	7,100	5,782.4
Investment Tax Credits [Member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	945	5,621.7
Recognized in Profit or loss	(925.9)	(4,676.7)	5,621.7
Balance, End of Year	19.1	945	5,621.7
Net defined benefit liability [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	1,722	1,237.1	1,342.1
Recognized in Profit or loss	(116.9)	(249.1)	(75.9)
Recognized in Other Comprehensive Income	124.6	734	(29.1)
Balance, End of Year	1,729.7	1,722	1,237.1
Unrealized loss on inventories [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	2,305.3	899	858.5
Recognized in Profit or loss	466.2	1,402.2	41
Effect of Exchange Rate Changes	(0.3)	4.1	(0.5)
Balance, End of Year	2,771.2	2,305.3	899
Deferred compensation cost [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	361.2	374	330.3
Recognized in Profit or loss	129.9	(48.2)	49.2
Effect of Exchange Rate Changes	(1.5)	35.4	(5.5)
Balance, End of Year	489.6	361.2	374
Others [member] \| Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	681.2	315.2	317.8
Recognized in Profit or loss	887	334.9	59.1
Recognized in Other Comprehensive Income		0	(56.2)
Effect of Exchange Rate Changes	(11.7)	31.1	(5.5)
Balance, End of Year	1,556.5	681.2	315.2
Others [member] \| Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	(1,031.4)	(1,167.6)	(863.4)
Recognized in Profit or loss	976.8	133	(300.8)
Recognized in Other Comprehensive Income	0	6	(3.4)
Effect of Exchange Rate Changes	0.8	(2.8)
Balance, End of Year	(53.8)	(1,031.4)	(1,167.6)
Unrealized exchange gains [member] \| Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	$ 0	(706.3)	(866.5)
Recognized in Profit or loss		706.3	160.2
Balance, End of Year		$ 0	$ (706.3)

Income Tax - Tax-exemption Info

Income Tax - Tax-exemption Information Related to Profits Generated from Certain Projects (Detail) - Construction and expansion of two thousand and nine [member]	12 Months Ended
	Dec. 31, 2023
Disclosure Of Tax Exemption [line items]
Tax-exemption Period, Start	2018
Tax-exemption Period, End	2022

Earnings Per Share - Computatio

Earnings Per Share - Computation of Earnings Per Share (Detail) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 $ / shares	Dec. 31, 2023 TWD ($) $ / shares shares	Dec. 31, 2022 TWD ($) $ / shares shares	Dec. 31, 2021 TWD ($) $ / shares shares
Earnings per share [abstract]
Net income available to common shareholders of the parent \| $		$ 851,740	$ 992,923.4	$ 592,359.2
Weighted average number of common shares outstanding used in the computation of basic EPS		25,929.2	25,929.2	25,930.3
Basic EPS \| (per share)	$ 1.07	$ 32.85	$ 38.29	$ 22.84
Diluted EPS \| (per share)	$ 1.07	$ 32.85	$ 38.29	$ 22.84
Effects of all dilutive potential common shares		0.1	0.2
Weighted average number of common shares used in the computation of diluted EPS		25,929.3	25,929.4	25,930.3

Share-Based Payment Arrangeme_3

Share-Based Payment Arrangements - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Feb. 06, 2024	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Liabilities from share-based payment transactions	$ 62.7		$ 30.8
Employee Restricted Stock Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum percentage of other equity instruments vested after subject to performance metrics	110%
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	100%
Maximum percentage of other equity instruments vested modifier increase decrease subject to environmental social and governance metric achievement	10%
Employee Restricted Stock Awards [Member] \| Non Adjusting Events After Reporting Period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares reserved for issuance under share-based payment arrangement		4,200,000
Employee Restricted Stock Awards [Member] \| First Year Anniversary of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement	50%
Employee Restricted Stock Awards [Member] \| Second Year Anniversary Of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement	25%
Employee Restricted Stock Awards [Member] \| Third Year Anniversary Of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement	25%

Share-Based Payment Arrangeme_4

Share-Based Payment Arrangements - Summary of RSAs (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's Board of Directors in its meeting	Feb. 06, 2024	Feb. 14, 2023	Feb. 15, 2022
2021 Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's shareholders in its meeting	Jul. 26, 2021
Resolution Date of TSMC's Board of Directors in its meeting	Feb. 15, 2022
Issuance of stocks	1.4
Eligible employees	Executive officers
Grant date/Issuance date	March 1, 2022
2022 Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's shareholders in its meeting	Jun. 08, 2022
Resolution Date of TSMC's Board of Directors in its meeting	Feb. 14, 2023
Issuance of stocks	2.1
Eligible employees	Executive officers
Grant date/Issuance date	March 1, 2023
2023 Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's shareholders in its meeting	Jun. 06, 2023
Resolution Date of TSMC's Board of Directors in its meeting	Feb. 06, 2024
Issuance of stocks	3
Eligible employees	Executive officers
Grant date/Issuance date	March 1, 2024

Share-Based Payment Arrangeme_5

Share-Based Payment Arrangements - Summary of Vesting Conditions of Employee RSAs Performance Metrics (Detail) - Employee Restricted Stock Awards [Member]	12 Months Ended
	Dec. 31, 2023
Above the Index by X percentage points [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Ratio of shares to be vested description	50% + X * 2.5%, with the maximum of 100%
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%
Equal to the Index [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%
Below the Index by X percentage points [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Ratio of shares to be vested description	50% - X * 2.5%, with the minimum of 0%
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%

Share-Based Payment Arrangeme_6

Share-Based Payment Arrangements - Summary of Vesting Conditions of Employee RSAs Performance Metrics (Parenthetical) (Detail) - Employee Restricted Stock Awards [Member]	12 Months Ended
	Dec. 31, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	100%
Above the Index by X percentage points [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%
Percentage multiplier to percentage points	2.50%
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	100%
Equal to the Index [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%
Below the Index by X percentage points [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50%
Percentage multiplier to percentage points	2.50%
Minimum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	0%

Share-Based Payment Arrangeme_7

Share-Based Payment Arrangements - Summary of Granted 2021 RSAs (Detail) shares in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($) shares
2021 Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance, beginning of year	1.4
Issuance of stocks	0
Vested shares	(0.3)
Canceled shares	(0.4)
Balance, end of year	0.7
Weighted-average fair value of RSAs \| $	$ 325.81
2022 Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance, beginning of year	0
Issuance of stocks	2.1
Balance, end of year	2.1
Weighted-average fair value of RSAs \| $	$ 277.71

Share-Based Payment Arrangeme_8

Share-Based Payment Arrangements - Summary of RSAs Measured at Fair Value at Grant Date (Detail) - Restricted Stock Award [Member] $ in Millions	Mar. 01, 2023 TWD ($) yr	Mar. 01, 2022 TWD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price at measurement date \| $	$ 511	$ 604
Risk-free interest rate	1.06%	0.57%
Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	29.34%	25.34%
Expected life	1	1
Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	32.11%	28.28%
Expected life	3	3

Share-Based Payment Arrangeme_9

Share-Based Payment Arrangements - Summary of Cash Settled Share Based Payment Arrangements (Detail) - units units in Millions	Mar. 01, 2024	Feb. 06, 2024	Mar. 01, 2023	Feb. 14, 2023	Mar. 01, 2022	Feb. 15, 2022
2021 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's Board of Directors in its meeting						Feb. 15, 2022
Issuance of units					0.2
Grant date					March 1, 2022
2022 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's Board of Directors in its meeting				Feb. 14, 2023
Issuance of units			0.4
Grant date			March 1, 2023
2023 Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Resolution Date of TSMC's Board of Directors in its meeting		Feb. 06, 2024
Issuance of units	0.6
Grant date	March 1, 2024

Share-Based Payment Arrangem_10

Share-Based Payment Arrangements - Summary of Fair Value of Compensation Costs (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($) yr	Dec. 31, 2022 TWD ($) yr
2021 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price at measurement date \| $	$ 593	$ 451
Risk-free interest rate	1.14%	1.09%
2022 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price at measurement date \| $	$ 593
Risk-free interest rate	1.15%
Bottom of range [member] \| 2021 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	24.76%	28.80%
Residual life	1	1
Bottom of range [member] \| 2022 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	24.76%
Residual life	1
Top of range [member] \| 2021 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	29.05%	32.19%
Residual life	2	3
Top of range [member] \| 2022 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	29.05%
Residual life	3

Additional Information of Exp_3

Additional Information of Expenses by Nature - Summary of Additional Information of Expenses by Nature (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Expense by nature [line items]
Other operating income and expenses	$ 188.7	$ 6.2	$ (368.4)	$ (333.4)
Defined contribution plans	5,365.5		4,550.4	3,711
Defined benefit plans	281.4		208.6	192.5
Share -based payments	544.4		335.1	7.8
Depreciation of property, plant and equipment and right-of-use assets	522,932.7	17,078.1	428,498.2	414,187.7
Amortization of intangible assets	9,258.2	$ 302.4	8,756.1	8,207.2
Post-employment benefits	5,646.9		4,759	3,903.5
Depreciation of property, plant and equipment and right-of-use assets [member]
Expense by nature [line items]
Cost of revenue	492,827.4		399,638.8	386,103.9
Operating expenses	30,097.8		28,850.5	27,936.2
Other operating income and expenses	7.5		8.9	147.6
Amortization of intangible assets [member]
Expense by nature [line items]
Cost of revenue	6,538.1		6,086.3	5,574.3
Operating expenses	2,720.1		2,669.8	2,632.9
Employee benefits expenses [member]
Expense by nature [line items]
Cost of revenue	133,334.7		139,361.4	98,012.8
Operating expenses	106,373.9		100,100.6	66,934.3
Defined contribution plans	5,365.5		4,550.4	3,711
Defined benefit plans	281.4		208.6	192.5
Equity-settled	483		302.4	7.8
Cash-settled	61.4		32.7	0
Other employee benefits	233,517.3		234,367.9	161,035.8
Employee benefits expenses	$ 239,708.6		$ 239,462	$ 164,947.1

Additional Information of Exp_4

Additional Information of Expenses by Nature - Summary of Accrued Profit Sharing Bonus to Employees (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Bonus to Employees [member]
Expense by Nature [line items]
Accrued profit sharing bonus to employees	$ 50,090.5	$ 60,702	$ 35,601.5

Additional Information of Exp_5

Additional Information of Expenses by Nature - Summary of Profit Sharing Bonus to Employees and Compensation to Directors (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Expense by Nature [line items]
Resolution date of TSMC's Board of Directors in its meeting	Feb. 06, 2024	Feb. 14, 2023	Feb. 15, 2022
Bonus to Employees [member]
Expense by Nature [line items]
Profit sharing bonus to employees	$ 50,090.5	$ 60,702	$ 35,601.5
Compensation to Directors [member]
Expense by Nature [line items]
Compensation to directors	$ 552	$ 690.1	$ 487.5

Additional Information of Exp_6

Additional Information of Expenses by Nature - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Top of range [member] \| Compensation to Directors [member]
Expense by nature [line items]
Profit sharing bonus, percentage	0.30%	0.30%	0.30%
Bottom of range [member] \| Bonus to Employees [member]
Expense by nature [line items]
Profit sharing bonus, percentage	1%	1%	1%

Government Grants - Additional

Government Grants - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Government Grants [Abstract]
Government Grants	$ 47,545.9	$ 7,051.4	$ 827.9

Cash Flow Information - Schedul

Cash Flow Information - Schedule of Detailed Information about Non Cash Transaction (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about non-cash transaction [line items]
Payments for acquisition of financial assets at FVTOCI	$ 62,752	$ 2,049.4	$ 54,566.7	$ 255,888.7
Payments for acquisition of property, plant and equipment	949,816.8	$ 31,019.5	1,082,672.1	839,195.7
Acquisition of financial assets at FVTOCI [Member]
Disclosure of detailed information about non-cash transaction [line items]
Additions of financial assets at FVTOCI	62,779		45,126.2	253,613.9
Discontinuation of significant influence from investment accounted for using the equity method	(10.7)
Conversion of convertible bonds into equity securities	(145.1)		0	0
Exchange of equity instruments	0		0	(106.2)
Payments for acquisition of financial assets at FVTOCI	62,752		54,566.7	255,888.7
Changes in accrued expenses and other current liabilities	128.8		9,440.5	2,381
Disposal of financial assets at FVTOCI [Member]
Disclosure of detailed information about non-cash transaction [line items]
Changes in other financial assets	351.7		1,832.5	3,509.3
Exchange of equity instruments	0		0	(106.2)
Disposal of financial assets at FVTOCI	35,346.9		43,130.9	251,201.4
Proceeds from disposal of financial assets at FVTOCI	35,698.6		44,963.4	254,604.5
Property, plant and equipment [member]
Disclosure of detailed information about non-cash transaction [line items]
Additions of property, plant and equipment	897,557.1		1,139,892.1	835,406.3
Changes in other financial assets	44.5		5,730.1	1,934
Exchange of assets	(78)		(275.6)	(3,256.5)
Changes in payables to contractors and equipment suppliers	40,750.2		(60,638.2)	5,153.3
Changes in accrued expenses and other current liabilities	17,832.8		630.6	0
Capitalized interests	(6,329.7)		(2,666.9)	0
Transferred to initial carrying amount of hedged items	39.9		0	(41.4)
Payments for acquisition of property, plant and equipment	$ 949,816.8		$ 1,082,672.1	$ 839,195.7

Cash Flow Information - Sched_2

Cash Flow Information - Schedule of Liabilities Arising From Financing Activities (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	$ 890,777.9	$ 755,808.4	$ 369,620.3
Financing Cash Flow	92,884.7	81,331.8	396,255.2
Non-cash changes Foreign Exchange Movement	(62.2)	41,948.3	(12,506.7)
Non-cash changes Lease modifications	2,002.8	11,713.4	2,619.4
Non-cash changes Other Changes	755.7	(24)	(179.8)
Ending Balance	986,358.9	890,777.9	755,808.4
Short-term loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance		114,921.3	88,559
Financing Cash Flow		(111,960)	35,668.4
Non-cash changes Foreign Exchange Movement		(2,372)	(8,777.5)
Non-cash changes Other Changes		(589.3)	(528.6)
Ending Balance			114,921.3
Lease Liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	32,367.6	22,940.7	22,388.6
Financing Cash Flow	(3,228.3)	(2,690.8)	(2,178.3)
Non-cash changes Foreign Exchange Movement	(31.7)	137.2	(82.3)
Non-cash changes Lease modifications	2,002.8	11,713.4	2,619.4
Non-cash changes Other Changes	382	267.1	193.3
Ending Balance	31,492.4	32,367.6	22,940.7
Bonds payable [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	852,436.4	614,470.6	256,705.1
Financing Cash Flow	67,511.3	193,479.3	361,255.1
Non-cash changes Foreign Exchange Movement	587.7	44,183.1	(3,646.9)
Non-cash changes Other Changes	362.1	303.4	157.3
Ending Balance	920,897.5	852,436.4	614,470.6
Long-term bank loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	5,973.9	3,475.8	1,967.6
Financing Cash Flow	693.1	2,503.3	1,510
Non-cash changes Other Changes	11.6	(5.2)	(1.8)
Ending Balance	6,678.6	$ 5,973.9	$ 3,475.8
Hedging financial liabilities bank loans [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Financing Cash Flow	27,908.6
Non-cash changes Foreign Exchange Movement	(618.2)
Ending Balance	$ 27,290.4

Financial Instruments - Categor

Financial Instruments - Categories of Financial Instruments (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Financial assets
FVTPL (Note 1)	$ 14,342.1		$ 1,070.4
FVTOCI (Note 2)	167,150.8		136,483.3
Hedging financial assets	0		2.3
Amortized cost (Note 3)	1,842,412.6		1,727,306.6
Financial assets	2,023,905.5		1,864,862.6
Financial liabilities
FVTPL (Note 4)	121.4	$ 4	116.2
Hedging financial liabilities	27,334.2	$ 892.7	0.8
Amortized cost (Note 5)	1,741,356.6		1,669,270.6
Financial liabilities	$ 1,768,812.2		$ 1,669,387.6

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Percentage of accounts receivable from ten largest customers	91%	82%
Expected credit loss decrease increase	$ (35.8)	$ (57.9)	$ 3.3
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Discount for lack of marketability percentage	10%	10%
Decrease in fair value due to lack of marketability increase by 1%	$ (52.7)	$ (48.7)
Percentage increase in the discount for lack of marketability	1%	1%
Equity Price Risk [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	(10.00%)	(10.00%)	(10.00%)
Equity Price Risk [member] \| Impact on Other Comprehensive Income [Member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk, monetary effect	$ (954.9)	$ (631.5)	$ (595.8)
Equity Price Risk [member] \| Impact on Net Income [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk, monetary effect	$ 1,073.4
Currency Risk [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	(10.00%)	(10.00%)	(10.00%)
Assumed change in risk, monetary effect	$ (891)	$ (1,704.6)	$ (1,435.3)
Interest rate risk [member] \| Fixed Income Securities [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	1%	1%	1%
Interest rate risk [member] \| Fixed Income Securities [member] \| Impact on Other Comprehensive Income [Member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk, monetary effect	$ (3,842)	$ (3,831.3)	$ (3,767.1)

Financial Instruments - Summary

Financial Instruments - Summary of Current Credit Risk Assessment Policies (Detail) - Credit risk [member]	12 Months Ended
	Dec. 31, 2023
Write-off [member]
Disclosure of credit risk exposure [line items]
Description	There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery
Basis for Recognizing Expected Credit Loss	Amount is written off
12-month expected credit losses [member] \| Performing [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is investment grade on valuation date
Basis for Recognizing Expected Credit Loss	12 months expected credit loss
Lifetime expected credit losses [member] \| Doubtful [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is non-investment grade on valuation date
Basis for Recognizing Expected Credit Loss	Lifetime expected credit loss-not credit impaired
Lifetime expected credit losses [member] \| In default [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is CC or below on valuation date
Basis for Recognizing Expected Credit Loss	Lifetime expected credit loss-credit impaired
Minimum [Member] \| 12-month expected credit losses [member] \| Performing [member]
Disclosure of credit risk exposure [line items]
Expected Credit Loss Ratio	0%
Maximum [Member] \| 12-month expected credit losses [member] \| Performing [member]
Disclosure of credit risk exposure [line items]
Expected Credit Loss Ratio	0.10%

Financial Instruments - Summa_2

Financial Instruments - Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments, Including Principal and Interest (Detail) $ in Millions, $ in Millions	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Accrued expenses and other current liabilities	$ 296,667.9	$ 9,688.7	$ 293,171
Long-term bank loans	4,383	$ 143.1	4,760
Total non-derivative and derivative financial instruments	1,848,565.1		1,782,877.2
Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Hedging financial liabilities-bank loans	27,290.4
Accounts payable (including related parties)	57,293.1		56,522.3
Payables to contractors and equipment suppliers	171,484.6		213,499.6
Accrued expenses and other current liabilities	241,118.9		219,588
Bonds payable	1,135,842.9		1,074,799
Long-term bank loans	6,845.4		6,171.8
Lease liabilities (including those classified under accrued expenses and other current liabilities)	34,847.2		35,710.8
Others	174,400.2		177,568.4
Non-derivative financial liabilities	1,849,122.7		1,783,859.9
Derivative financial instruments [member] \| Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outflows	64,826.4		103,617.4
Inflows	(65,384)		(104,600.1)
Derivative financial instruments	(557.6)		(982.7)
Less than 1 year [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	527,072.8		527,574.1
Less than 1 year [member] \| Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Hedging financial liabilities-bank loans	27,290.4
Accounts payable (including related parties)	57,293.1		56,522.3
Payables to contractors and equipment suppliers	171,484.6		213,499.6
Accrued expenses and other current liabilities	241,118.9		219,588
Bonds payable	24,890.5		34,668.9
Long-term bank loans	2,371.3		1,278.1
Lease liabilities (including those classified under accrued expenses and other current liabilities)	3,181.6		2,999.9
Non-derivative financial liabilities	527,630.4		528,556.8
Less than 1 year [member] \| Derivative financial instruments [member] \| Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outflows	64,826.4		103,617.4
Inflows	(65,384)		(104,600.1)
Derivative financial instruments	(557.6)		(982.7)
1-3 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	398,388.6		270,036.8
1-3 years [member] \| Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	224,062.9		94,869.1
Long-term bank loans	3,889		3,533.2
Lease liabilities (including those classified under accrued expenses and other current liabilities)	5,248.3		5,367.8
Others	165,188.4		166,266.7
Non-derivative financial liabilities	398,388.6		270,036.8
3-5 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	315,076.4		336,844.5
3-5 years [member] \| Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	303,525.3		320,211.5
Long-term bank loans	585.1		1,360.5
Lease liabilities (including those classified under accrued expenses and other current liabilities)	4,662.9		4,754
Others	6,303.1		10,518.5
Non-derivative financial liabilities	315,076.4		336,844.5
More than 5 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	608,027.3		648,421.8
More than 5 years [member] \| Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	583,364.2		625,049.5
Lease liabilities (including those classified under accrued expenses and other current liabilities)	21,754.4		22,589.1
Others	2,908.7		783.2
Non-derivative financial liabilities	$ 608,027.3		$ 648,421.8

Financial Instruments - Detaile

Financial Instruments - Detailed Information About In Maturity Analysis For Lease Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	$ 21,754.4	$ 22,589.1
5-10 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	10,197.5	10,241.7
10-15 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	7,121.6	7,329
15-20 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	4,117.1	4,233.9
More than 20 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	$ 318.2	$ 784.5

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on a Recurring Basis (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	$ 14,342.1	$ 1,070.4
Financial assets at FVTPL	14,342.1	1,070.4
Financial assets at FVTOCI, investments in equity and debt instruments	161,739.5	129,157.7
Financial assets at FVTOCI	167,150.8	136,483.3
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	20,849.6	6,282.1	$ 5,887.9	$ 4,514.9
Measured at fair value on a recurring basis [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL	14,342.1	1,070.4
Financial assets at FVTOCI	167,150.8	136,483.3
Measured at fair value on a recurring basis [member] \| Notes and accounts receivable, net [member]
Disclosure of detailed information about financial instruments [line items]
Notes and accounts receivable, net	5,411.3	7,325.6
Measured at fair value on a recurring basis [member] \| Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI	26,819	19,123.4
Measured at fair value on a recurring basis [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL	701.2	947.5
Financial assets at FVTOCI	133,123.1	111,200.7
Measured at fair value on a recurring basis [member] \| Level 2 [member] \| Notes and accounts receivable, net [member]
Disclosure of detailed information about financial instruments [line items]
Notes and accounts receivable, net	5,411.3	7,325.6
Measured at fair value on a recurring basis [member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL	13,640.9	122.9
Financial assets at FVTOCI	7,208.7	6,159.2
Measured at fair value on a recurring basis [member] \| Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	701.2	947.5
Financial liabilities at FVTPL, Held for trading	121.4	116.2
Measured at fair value on a recurring basis [member] \| Forward exchange contracts [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	701.2	947.5
Financial liabilities at FVTPL, Held for trading	121.4	116.2
Measured at fair value on a recurring basis [member] \| Convertible Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	223.4	122.9
Measured at fair value on a recurring basis [member] \| Convertible Bonds [Member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	223.4	122.9
Measured at fair value on a recurring basis [member] \| Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	79,605.5	66,116.2
Measured at fair value on a recurring basis [member] \| Corporate bonds [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	79,605.5	66,116.2
Measured at fair value on a recurring basis [member] \| Agency mortgage-backed securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	37,959.7	28,367.9
Measured at fair value on a recurring basis [member] \| Agency mortgage-backed securities [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	37,959.7	28,367.9
Measured at fair value on a recurring basis [member] \| Asset-backed securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	9,898.8	9,274.7
Measured at fair value on a recurring basis [member] \| Asset-backed securities [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	9,898.8	9,274.7
Measured at fair value on a recurring basis [member] \| Government bonds/Agency bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	22,338.9	18,961.8
Measured at fair value on a recurring basis [member] \| Government bonds/Agency bonds [member] \| Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	22,091.1	18,845.5
Measured at fair value on a recurring basis [member] \| Government bonds/Agency bonds [member] \| Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	247.8	116.3
Measured at fair value on a recurring basis [member] \| Publicly traded stocks [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	4,727.9	277.9
Measured at fair value on a recurring basis [member] \| Publicly traded stocks [member] \| Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	4,727.9	277.9
Measured at fair value on a recurring basis [member] \| Interest rate futures contracts [member] \| Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets		2.3
Hedging derivative financial liabilities	43.8	0.8
Measured at fair value on a recurring basis [member] \| Interest rate futures contracts [member] \| Level 1 [member] \| Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets		2.3
Hedging derivative financial liabilities	43.8	0.8
Measured at fair value on a recurring basis [member] \| Non-publicly traded equity investments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	7,208.7	6,159.2
Measured at fair value on a recurring basis [member] \| Non-publicly traded equity investments [member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	7,208.7	$ 6,159.2
Measured at fair value on a recurring basis [member] \| Mutual Funds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	110.3
Measured at fair value on a recurring basis [member] \| Mutual Funds [Member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	110.3
Measured at fair value on a recurring basis [member] \| Convertible preferred stocks [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	13,307.2
Measured at fair value on a recurring basis [member] \| Convertible preferred stocks [Member] \| Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	$ 13,307.2

Financial Instruments - Summa_3

Financial Instruments - Summary of Level 3 Fair Value Were Equity Investments classified as Financial Assets at FVTOCI (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fair value of investments in equity instruments designated at FVTOCI and at FVTPL
Beginning balance	$ 129,157.7
Ending balance	161,739.5	$ 129,157.7
Level 3 [member]
Disclosure of fair value of investments in equity instruments designated at FVTOCI and at FVTPL
Beginning balance	6,282.1	5,887.9	$ 4,514.9
Additions	14,887.2	715.6	319.2
Recognized in profit or loss	12.3		0
Recognized in other comprehensive income or loss	262.4	(373.2)	1,821.8
Disposals and proceeds from return of capital of investments	(128)	(359.5)	(700.2)
Transfers out of level 3 (Note)	0	(139.8)
Effect of exchange rate changes	(466.4)	551.1	(67.8)
Ending balance	$ 20,849.6	$ 6,282.1	$ 5,887.9

Financial Instruments - Fair _2

Financial Instruments - Fair Value of Financial Instruments Not Measured at Fair Value but for which Fair Value is Disclosed (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 2,023,905.5	$ 1,864,862.6
Financial liabilities	1,768,812.2	1,669,387.6
Financial assets at amortised cost, class [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	145,960.6	129,727.4
Financial assets at amortised cost, class [member] \| Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	113,785.4	80,994.9
Financial assets at amortised cost, class [member] \| Commercial paper [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	18,371.7	48,732.5
Financial assets at amortised cost, class [member] \| Government Bonds Agency Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	13,803.5
Financial liabilities at amortised cost [member] \| Bonds payable including long-term liabilities-current portion) [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	920,897.5	852,436.4
Level 1 [member] \| Financial assets at amortised cost, class [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,751.9
Level 1 [member] \| Financial assets at amortised cost, class [member] \| Government Bonds Agency Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,751.9
Not measured at fair value but for which the fair value is disclosed [member] \| Financial assets at amortised cost, class [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	145,884.9	129,118.1
Not measured at fair value but for which the fair value is disclosed [member] \| Financial assets at amortised cost, class [member] \| Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	113,694.4	80,236.1
Not measured at fair value but for which the fair value is disclosed [member] \| Financial assets at amortised cost, class [member] \| Commercial paper [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	18,385.3	48,882
Not measured at fair value but for which the fair value is disclosed [member] \| Financial assets at amortised cost, class [member] \| Government Bonds Agency Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	13,805.2
Not measured at fair value but for which the fair value is disclosed [member] \| Financial liabilities at amortised cost [member] \| Bonds payable including long-term liabilities-current portion) [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	849,236.9	765,301.5
Not measured at fair value but for which the fair value is disclosed [member] \| Level 2 [member] \| Financial assets at amortised cost, class [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	143,133	129,118.1
Not measured at fair value but for which the fair value is disclosed [member] \| Level 2 [member] \| Financial assets at amortised cost, class [member] \| Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	113,694.4	80,236.1
Not measured at fair value but for which the fair value is disclosed [member] \| Level 2 [member] \| Financial assets at amortised cost, class [member] \| Commercial paper [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	18,385.3	48,882
Not measured at fair value but for which the fair value is disclosed [member] \| Level 2 [member] \| Financial assets at amortised cost, class [member] \| Government Bonds Agency Bonds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	11,053.3
Not measured at fair value but for which the fair value is disclosed [member] \| Level 2 [member] \| Financial liabilities at amortised cost [member] \| Bonds payable including long-term liabilities-current portion) [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	$ 849,236.9	$ 765,301.5

Related Party Transactions - Su

Related Party Transactions - Summary of Significant Transactions between the Company and Other Related Parties (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2023 USD ($)
Disclosure of transactions between related parties [line items]
Receivables from related parties	$ 624.4	$ 1,584		$ 20.4
Payables to related parties	1,566.3	1,642.6		51.2
Other receivables from related parties	71.9	69		$ 2.3
Global Unichip Corporation [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	514.8	1,471.4
Xintec Inc. [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	109.6	112.6
Payables to related parties	1,020.2	1,047.4
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	457.3	386
Other receivables from related parties	58.1	68.3
Vanguard International Semiconductor Corporation [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	66.7	190.6
Other receivables from related parties	13.8	0.7
Associates [member]
Disclosure of transactions between related parties [line items]
Net revenue from sale of goods	13,406	15,351.5	$ 8,475.9
Purchases	4,562.2	6,423.9	7,569.8
Contract liabilities	1,666.1	1,075.7
Manufacturing expenses	5,043.5	6,011.5	$ 5,459.9
Other related parties [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	$ 22.1	$ 18.6

Related Party Transactions - Co

Related Party Transactions - Compensation to Directors and Other Key Management Personnel (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Short-term employee benefits	$ 3,492.3	$ 4,369.1	$ 2,886.8
Post-employment benefits	3.9	3	2.9
Share-based payments	525.8	286.2
Compensation of key management personnel	$ 4,022	$ 4,658.3	$ 2,889.7

Pledged Assets - Additional Inf

Pledged Assets - Additional Information (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Certificates of deposit [member]
Disclosure of Pledged Assets [Line Items]
Financial assets pledged as collateral	$ 124.3	$ 129.1

Significant Contingent Liabil_2

Significant Contingent Liabilities and Unrecognized Commitments - Additional Information (Detail) - TWD ($) $ in Millions		12 Months Ended
	Mar. 30, 1999	Dec. 31, 2023	Dec. 31, 2022
Disclosure of contingent liabilities [line items]
Performance guarantees		$ 8,013	$ 7,623.3
Letters of Credit [member]
Disclosure of contingent liabilities [line items]
Amounts available under unused letters of credit		$ 434	$ 384
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of contingent liabilities [line items]
Equity interest in joint venture	32%	39%
Minimum collective purchase capacity required		70%
Maximum purchase capacity required		28%
NXP B.V [member] \| Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of contingent liabilities [line items]
Equity interest in joint venture		61%
Technical Cooperation Agreement with Industrial Technology Research Institute [member]
Disclosure of contingent liabilities [line items]
Maximum capacity that can be used as per agreement		35%
Term of agreement		5 years
Renewal period of agreement		automatically renewed for successive periods of five years unless otherwise terminated by either party with one year prior notice
Notice period for contract termination		1 year

Significant Subsequent Events -

Significant Subsequent Events - Additional Inormation (Detail) $ in Billions	2 Months Ended
	Apr. 16, 2024 TWD ($)
Earthquake [Member]
Disclosure of non-adjusting events after reporting period [line items]
Loss Due To Unexpected Event	$ 3

Operating Segments Informatio_2

Operating Segments Information - Geographic Information (Detail) - TWD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of geographical areas [line items]
Non-current Assets	$ 3,137,675.8	$ 2,769,301.3
Taiwan [member]
Disclosure of geographical areas [line items]
Non-current Assets	2,525,608.4	2,510,238.7
United States [member]
Disclosure of geographical areas [line items]
Non-current Assets	420,093.1	153,137.8
China [member]
Disclosure of geographical areas [line items]
Non-current Assets	97,268.8	90,349.7
Japan [member]
Disclosure of geographical areas [line items]
Non-current Assets	94,558.9	15,432.5
Europe, the Middle East and Africa [member]
Disclosure of geographical areas [line items]
Non-current Assets	146.2	140.7
Others [member]
Disclosure of geographical areas [line items]
Non-current Assets	$ 0.4	$ 1.9

Operating Segments Informatio_3

Operating Segments Information - Major Customers Representing at Least 10 Percent of Net Revenue (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)
Disclosure of major customers [line items]
NET REVENUE	$ 2,161,735.8	$ 70,598.8	$ 2,263,891.3	$ 1,587,415
Customer A [member]
Disclosure of major customers [line items]
NET REVENUE	$ 546,550.9		$ 529,649.2	$ 405,403
Percentage of entity's revenue	25%	25%	23%	26%
Customer B [member]
Disclosure of major customers [line items]
NET REVENUE	$ 241,152.4			$ 153,740.8
Percentage of entity's revenue	11%	11%		10%