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Equity (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Share Capital |
| Share capital
Ordinary shares
|  | December 31, 2016 |  | December 31, 2017
Numbers of shares authorized (in thousands) |  |  | 10,000,000 |  |  |  | 10,000,000 |
Numbers of shares reserved (in thousands) |  |  |  |  |  |  |  |
Employee share options |  |  | 800,000 |  |  |  | 800,000 |
Number of shares issued and fully paid (in thousands) |  |  | 7,946,184 |  |  |  | 8,738,079 |
|  | December 31, 2016 |  | December 31, 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Share capital authorized |  | $ | 100,000,000 |  |  | $ | 100,000,000 |  |  | $ | 3,373,819 |
Share capital reserved |  |  |  |  |  |  |  |  |  |  |  |
Employee share options |  | $ | 8,000,000 |  |  | $ | 8,000,000 |  |  | $ | 269,906 |
Share capital issued |  | $ | 79,568,040 |  |  | $ | 87,380,787 |  |  | $ | 2,948,070 |
Summary of Capital Surplus |
| Capital surplus
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) |  |  |  |  |  |
Arising from issuance of ordinary shares |  | $ | 5,844,397 |  |  | $ | 21,553,853 |  |  | $ | 727,188 |
Arising from conversion of bond payable |  |  | - |  |  |  | 1,930,066 |  |  |  | 65,117 |
Arising from the difference between consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition |  |  | 7,176,958 |  |  |  | 7,176,958 |  |  |  | 242,137 |
May be used to offset a deficit only |  |  |  |  |  |  |  |  |  |  |  |
Arising from changes in percentage of ownership interest in subsidiaries (2) |  |  | 6,134,228 |  |  |  | 6,084,895 |  |  |  | 205,293 |
Arising from treasury share transactions |  |  | 950,368 |  |  |  | 1,151,345 |  |  |  | 38,844 |
Arising from exercised employee share options |  |  | 630,411 |  |  |  | 1,089,178 |  |  |  | 36,747 |
Arising from expired employee share options (Note 27) |  |  | 3,626 |  |  |  | 223,454 |  |  |  | 7,539 |
Arising from share of changes in capital surplus of associates |  |  | 82,243 |  |  |  | 83,733 |  |  |  | 2,825 |
May not be used for any purpose |  |  |  |  |  |
Arising from employee share options |  |  | 1,230,247 |  |  |  | 960,888 |  |  |  | 32,419 |
Arising from equity component of convertible bonds |  |  | 214,022 |  |  |  | 214,022 |  |  |  | 7,221 |
Others (3) |  |  | - |  |  |  | 155,936 |  |  |  | 5,261 |
|  | $ | 22,266,500 |  |  | $ | 40,624,328 |  |  | $ | 1,370,591 |
| 1) | Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).
| 2) | Such capital surplus arises from the effect of changes in ownership interest in a subsidiary resulted from equity transactions other than actual disposal or acquisition, or from changes in capital surplus of subsidiaries accounted for using the equity method.
| 3) | Such capital surplus arises from the excess of related carrying amount of related accounts over the par value and the Company has not completed registration formalities when the convertible bonds were converted into ordinary shares and employee share options were exercised.
Summary of Appropriations of Earnings | The appropriations of earnings for 2015 and 2016 resolved at the Company’s annual shareholders’ meetings in June 2016 and June 2017, respectively, were as follows:
|  | Appropriation of Earnings |  | Dividends Per Share
|  | For Year 2015 |  | For Year 2016 |  | For Year 2015 |  | For Year 2016
|  | NT$ |  | NT$ |  | NT$ |  | NT$
|  |  |  |  |  | (in dollars) |  | (in dollars)
Legal reserve |  | $ | 1,947,887 |  |  | $ | 2,168,034 |  |  |  |  |  |  |  |  |
Cash dividends |  |  | 12,476,779 |  |  |  | 11,415,198 |  |  | $ | 1.60 |  |  | $ | 1.40 |
|  | $ | 14,424,666 |  |  | $ | 13,583,232 |  |  |  |  |  |  |  |  |
Summary of Treasury Shares |
Treasury shares (in thousand shares)
|  | Balance at |  |  |  |  |  | Balance at
|  | January 1 |  | Addition |  | Decrease |  | December 31
2015 |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | - |  |  |  | - |  |  |  | 145,883 |
Shares reserved for bonds conversion |  |  | - |  |  |  | 120,000 |  |  |  | - |  |  |  | 120,000 |
|  |  | 145,883 |  |  |  | 120,000 |  |  |  | - |  |  |  | 265,883 |
|  | Balance at |  |  |  |  |  | Balance at
|  | January 1 |  | Addition |  | Decrease |  | December 31
2016 |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | - |  |  |  | - |  |  |  | 145,883 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | - |  |  |  | - |  |  |  | 120,000 |
|  |  | 265,883 |  |  |  | - |  |  |  | - |  |  |  | 265,883 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | - |  |  |  | - |  |  |  | 145,883 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | - |  |  |  | - |  |  |  | 120,000 |
|  |  | 265,883 |  |  |  | - |  |  |  | - |  |  |  | 265,883 |
Summary of Shares Held By Subsidiaries | The Company’s shares held by its subsidiaries at each balance sheet date were as follows:
|  | Shares Held By Subsidiaries |  | Carrying amount |  | Carrying amount |  | Fair Value |  | Fair Value
|  | (in thousand shares) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2016 |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 88,200 |  |  | $ | 1,380,721 |  |  |  |  |  |  | $ | 2,915,026 |  |  |  |  |
J&R Holding |  |  | 46,704 |  |  |  | 381,709 |  |  |  |  |  |  |  | 1,543,559 |  |  |  |  |
ASE Test, Inc. |  |  | 10,979 |  |  |  | 196,677 |  |  |  |  |  |  |  | 362,849 |  |  |  |  |
|  |  | 145,883 |  |  | $ | 1,959,107 |  |  |  |  |  |  | $ | 4,821,434 |  |  |  |  |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 88,200 |  |  | $ | 1,380,721 |  |  | $ | 46,583 |  |  | $ | 3,364,848 |  |  | $ | 113,524 |
J&R Holding |  |  | 46,704 |  |  |  | 381,709 |  |  |  | 12,878 |  |  |  | 1,781,749 |  |  |  | 60,113 |
ASE Test, Inc. |  |  | 10,979 |  |  |  | 196,677 |  |  |  | 6,636 |  |  |  | 418,840 |  |  |  | 14,131 |
|  |  | 145,883 |  |  | $ | 1,959,107 |  |  | $ | 66,097 |  |  | $ | 5,565,437 |  |  | $ | 187,768 |
Summary of Non-controlling Interests |
Non-controlling interests
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 8,209,860 |  |  | $ | 11,492,545 |  |  | $ | 12,000,551 |  |  | $ | 404,877 |
Attributable to Non-controlling interests: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share of profit for the year (Note 28) |  |  | 968,567 |  |  |  | 1,253,438 |  |  |  | 1,677,941 |  |  |  | 56,611 |
Exchange difference on translating foreign operations |  |  | (74,968 | ) |  |  | (601,787 | ) |  |  | (334,920 | ) |  |  | (11,300 | )
Unrealized gain on available-for-sale financial assets |  |  | 3,928 |  |  |  | 1,129 |  |  |  | 5,763 |  |  |  | 194 |
(Continued)
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Defined benefit plan actuarial gains (losses) |  | $ | (3,440 | ) |  | $ | 8,846 |  |  | $ | (13,724 | ) |  | $ | (463 | )
Non-controlling interests arising from acquisition of subsidiaries (Note 28) |  |  | - |  |  |  | 42,857 |  |  |  | - |  |  |  | - |
Partial disposal of subsidiaries (Note 30) |  |  | 1,712,836 |  |  |  | 26,436 |  |  |  | (3,055 | ) |  |  | (103 | )
Repurchase of outstanding ordinary shares of subsidiaries (Note 30) |  |  | - |  |  |  | (912,886 | ) |  |  | - |  |  |  | - |
Spin-off of subsidiaries |  |  | 3,006 |  |  |  | - |  |  |  | - |  |  |  | - |
Non-controlling interest relating to outstanding vested employee share options held by the employees of subsidiaries |  |  | 904,904 |  |  |  | 927,823 |  |  |  | 263,213 |  |  |  | 8,880 |
Non-controlling interest relating to outstanding expired employee share options |  |  | - |  |  |  | - |  |  |  | (159,200 | ) |  |  | (5,371 | )
Cash dividends to non-controlling interests |  |  | (232,148 | ) |  |  | (237,850 | ) |  |  | (246,440 | ) |  |  | (8,314 | )
Balance at December 31 |  | $ | 11,492,545 |  |  | $ | 12,000,551 |  |  | $ | 13,190,129 |  |  | $ | 445,011 |
Exchange differences on translating foreign operations [member] |
Summary of Other Reserves |
| Exchange differences on translating foreign operations
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 4,540,862 |  |  | $ | 4,492,671 |  |  | $ | (1,643,623 | ) |  | $ | (55,453 | )
Exchange differences arising on translating foreign operations |  |  | 11,459 |  |  |  | (5,843,856 | ) |  |  | (4,952,815 | ) |  |  | (167,099 | )
Share of exchange difference of associates and joint venture accounted for using the equity method |  |  | (59,650 | ) |  |  | (292,438 | ) |  |  | (137,221 | ) |  |  | (4,630 | )
Balance at December 31 |  | $ | 4,492,671 |  |  | $ | (1,643,623 | ) |  | $ | (6,733,659 | ) |  | $ | (227,182 | )
Unrealized gain (loss) on available-for-sale financial assets [member] |
Summary of Other Reserves |
Unrealized gain (loss) on available-for-sale financial assets
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 526,778 |  |  | $ | 588,119 |  |  | $ | (197,314 | ) |  | $ | (6,657 | )
Unrealized gain (loss) arising on revaluation of available-for-sale financial assets |  |  | (4,304 | ) |  |  | (257,240 | ) |  |  | 169,585 |  |  |  | 5,721 |
Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets |  |  | - |  |  |  | - |  |  |  | 50,206 |  |  |  | 1,694 |
Cumulative loss (gain) reclassified to profit or loss on disposal of available-for-sale financial assets |  |  | 10,827 |  |  |  | 7,512 |  |  |  | (1,517 | ) |  |  | (51 | )
Share of unrealized gain (loss) on available-for-sale financial assets of associates and joint venture accounted for using the equity method |  |  | 54,818 |  |  |  | (535,705 | ) |  |  | 401,610 |  |  |  | 13,550 |
Balance at December 31 |  | $ | 588,119 |  |  | $ | (197,314 | ) |  | $ | 422,570 |  |  | $ | 14,257 |

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