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Share-based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Inputs Related to Fair Value of Share Options | Share options granted by the Company and USISH in 2015 were measured using the Hull & White Model (2004) incorporated with Ritchken’s Trinomial Tree Model (1995) and the Black-Scholes Option Pricing Model, respectively, and the inputs to the models were as follows:
|  | ASE Inc. |  | USISH
Share price at the grant date |  | NT$36.5 |  | CNY15.2
Exercise prices |  | NT$36.5 |  | CNY15.5
Expected volatility |  | 27.02% |  | 40.33%-45.00%
Expected lives |  | 10 years |  | 10 years
Expected dividend yield |  | 4.00% |  | 0.87%
Risk free interest rates |  | 1.34% |  | 3.06%-3.13%
ASE Inc. option plans [member] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$)
Balance at January 1 |  |  | 209,745 |  |  | $ | 20.7 |  |  |  | 252,607 |  |  | $ | 26.6 |  |  |  | 210,795 |  |  | $ | 27.3 |
Options granted |  |  | 94,270 |  |  |  | 36.5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Options forfeited |  |  | (1,975 | ) |  |  | 30.3 |  |  |  | (6,056 | ) |  |  | 34.6 |  |  |  | (5,407 | ) |  |  | 36.3 |
Options expired |  |  | (730 | ) |  |  | 11.1 |  |  |  | - |  |  |  | - |  |  |  | (1,790 | ) |  |  | 21.1 |
Options exercised |  |  | (48,703 | ) |  |  | 20.6 |  |  |  | (35,756 | ) |  |  | 20.9 |  |  |  | (67,637 | ) |  |  | 21.0 |
Balance at December 31 |  |  | 252,607 |  |  |  | 26.6 |  |  |  | 210,795 |  |  |  | 27.3 |  |  |  | 135,961 |  |  |  | 30.2 |
Options exercisable, end of year |  |  | 158,103 |  |  |  | 20.8 |  |  |  | 123,007 |  |  |  | 20.8 |  |  |  | 85,642 |  |  |  | 26.5 |
Weighted-average fair value of options granted (NT$) |  |  | $ 7.18~7.39 |  |  |  |  |  |  | $ | - |  |  |  |  |  |  | $ | - |  |  |  |  |
Summary of Outstanding Share Options | Information about the Company’s outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (NT$) |  | Weighted Average Remaining Contractual Life (Years)
December 31, 2016 |  |  |  |
4th share options |  | $ | 20.4-22.6 |  |  |  | 2.5 |
5th share options |  |  | 36.5 |  |  |  | 8.7 |
December 31, 2017 |  |  |  |  |  |  |  |
4th share options |  |  | 20.4-22.6 |  |  |  | 2.5 |
5th share options |  |  | 36.5 |  |  |  | 7.7 |
ASE Mauritius Inc. option plan [member] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (US$) |  | Thousands) |  | (US$) |  | Thousands) |  | (US$)
Balance at January 1 |  |  | 28,545 |  |  | $ | 1.7 |  |  |  | 28,470 |  |  | $ | 1.7 |  |  |  | 28,470 |  |  | $ | 1.7 |
Options forfeited |  |  | (75 | ) |  |  | 1.7 |  |  |  | - |  |  |  | - |  |  |  | (250 | ) |  |  | 1.7 |
Options expired |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (28,220 | ) |  |  | 1.7 |
Balance at December 31 |  |  | 28,470 |  |  |  | 1.7 |  |  |  | 28,470 |  |  |  | 1.7 |  |  |  | - |  |  |  | - |
Options exercisable, end of year |  |  | 28,470 |  |  |  | 1.7 |  |  |  | 28,470 |  |  |  | 1.7 |  |  |  | - |  |  |  | - |
USIE option plans [member] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (US$) |  | Thousands) |  | (US$) |  | Thousands) |  | (US$)
Balance at January 1 |  |  | 34,159 |  |  | $ | 2.1 |  |  |  | 29,695 |  |  | $ | 2.1 |  |  |  | 25,933 |  |  | $ | 2.2 |
(continued)
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (US$) |  | Thousands) |  | (US$) |  | Thousands) |  | (US$)
Options forfeited |  |  | (84 | ) |  | $ | 2.8 |  |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |
Options exercised |  |  | (4,380 | ) |  |  | 1.9 |  |  |  | (3,762 | ) |  |  | 2.0 |  |  |  | (377 | ) |  |  | 1.9 |
Balance at December 31 |  |  | 29,695 |  |  |  | 2.1 |  |  |  | 25,933 |  |  |  | 2.2 |  |  |  | 25,556 |  |  |  | 2.2 |
Options exercisable, end of year |  |  | 28,106 |  |  |  | 2.1 |  |  |  | 25,933 |  |  |  | 2.2 |  |  |  | 25,556 |  |  |  | 2.2 |
Summary of Outstanding Share Options | Information about USIE’s outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (US$) |  | Weighted Average Remaining Contractual Life (Years)
December 31, 2016 |  |  |  |
1st share options |  | $ | 1.5 |  |  |  | 4.0 |
2nd and 3rd share options |  |  | 2.4-2.9 |  |  |  | 3.9 |
December 31, 2017 |  |  |  |  |  |  |  |
1st share options |  | $ | 1.5 |  |  |  | 3.0 |
2nd and 3rd share options |  |  | 2.4-2.9 |  |  |  | 2.9 |
USISH option plans [member] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY)
Balance at December 31 |  |  | - |  |  | $ | - |  |  |  | 26,627 |  |  | $ | 15.5 |  |  |  | 24,997 |  |  | $ | 15.5 |
(continued)
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY)
Options granted |  |  | 26,640 |  |  | $ | 15.5 |  |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |
Options forfeited |  |  | (13 | ) |  |  | 15.5 |  |  |  | (1,630 | ) |  |  | 15.5 |  |  |  | (2,656 | ) |  |  | 15.5 |
Balance at December 31 |  |  | 26,627 |  |  |  | 15.5 |  |  |  | 24,997 |  |  |  | 15.5 |  |  |  | 22,341 |  |  |  | 15.5 |
Options exercisable, end of year |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,896 |  |  |  | 15.5 |
(concluded)
New shares reserved for subscription by employees under cash capital increase [member] |
Summary of Information About Share Options | Information about the Company’s employee share options related to the aforementioned newly issued shares was as follows:
|  | Number of Options (In Thousand)
Options granted for the year ended December 31, 2017 |  |  | 30,000 |
Options exercised for the year ended December 31, 2017 |  |  | 25,164 |
Weighted-average fair value of options granted (NT$ per share) |  | $ | 2.80 |
Summary of Inputs Related to Fair Value of Share Options | Fair value was measured using the Black-Scholes Option Pricing Model and the inputs to the model were as follows:
Share price at the grant date |  | NT$36.55 per share
Exercise price |  | NT$34.30 per share
Expected volatility |  | 27.15%
Expected lives |  | 47 days
Expected dividend yield |  | -
Risk free interest rate |  | 0.37%

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