XML 80 R64.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Retirement Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Text block1 [abstract] |
Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets |
The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows:
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Present value of the defined benefit obligation |  | $ | 8,389,884 |  |  | $ | 7,910,638 |  |  | $ | 266,891 |
Fair value of plan assets |  |  | (4,417,367 | ) |  |  | (4,341,373 | ) |  |  | (146,470 | )
Present value of unfunded defined benefit obligation |  |  | 3,972,517 |  |  |  | 3,569,265 |  |  |  | 120,421 |
Recorded under other payables |  |  | (22,273 | ) |  |  | (24,638 | ) |  |  | (831 | )
Recorded under other current assets |  |  | 15,542 |  |  |  | 182,421 |  |  |  | 6,154 |
Net defined benefit liability |  | $ | 3,965,786 |  |  | $ | 3,727,048 |  |  | $ | 125,744 |
Summary of Movements in Net Defined Benefit Liability (Asset) | Movements in net defined benefit liability (asset) were as follows:
|  | Present value of the defined benefit obligation |  | Fair value of the plan assets |  | Net defined benefit liability (asset)
|  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2015 |  | $ | 7,674,293 |  |  | $ | (3,502,487 | ) |  | $ | 4,171,806 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 335,655 |  |  |  | - |  |  | $ | 335,655 |
Net interest expense (income) |  |  | 183,889 |  |  |  | (108,356 | ) |  |  | 75,533 |
Recognized in profit or loss |  |  | 519,544 |  |  |  | (108,356 | ) |  |  | 411,188 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | 12,426 |  |  |  | 12,426 |
Actuarial loss arising from changes in financial assumptions |  |  | 309,695 |  |  |  | - |  |  |  | 309,695 |
Actuarial gain arising from experience adjustments |  |  | (243,363 | ) |  |  | - |  |  |  | (243,363 | )
Actuarial gain arising from changes in demographic assumptions |  |  | (15,847 | ) |  |  | - |  |  |  | (15,847 | )
Recognized in other comprehensive income |  |  | 50,485 |  |  |  | 12,426 |  |  |  | 62,911 |
Contributions from the employer |  |  | - |  |  |  | (611,581 | ) |  |  | (611,581 | )
Benefits paid from the pension fund |  |  | (192,928 | ) |  |  | 192,928 |  |  |  | - |
Benefits paid from the Group |  |  | (43,088 | ) |  |  | - |  |  |  | (43,088 | )
Exchange differences on foreign plans |  |  | (34,630 | ) |  |  | 43,341 |  |  |  | 8,711 |
Balance at December 31, 2015 |  |  | 7,973,676 |  |  |  | (3,973,729 | ) |  |  | 3,999,947 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 329,838 |  |  |  | - |  |  |  | 329,838 |
Net interest expense (income) |  |  | 167,111 |  |  |  | (109,080 | ) |  |  | 58,031 |
Recognized in profit or loss |  |  | 496,949 |  |  |  | (109,080 | ) |  |  | 387,869 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | 54,549 |  |  |  | 54,549 |
Actuarial loss arising from changes in financial assumptions |  |  | 156,193 |  |  |  | - |  |  |  | 156,193 |
Actuarial loss arising from experience adjustments |  |  | 200,723 |  |  |  | - |  |  |  | 200,723 |
Actuarial loss arising from changes in demographic assumptions |  |  | 5,716 |  |  |  | - |  |  |  | 5,716 |
Recognized in other comprehensive income |  |  | 362,632 |  |  |  | 54,549 |  |  |  | 417,181 |
Contributions from the employer |  |  | - |  |  |  | (807,232 | ) |  |  | (807,232 | )
Benefits paid from the pension fund |  |  | (308,471 | ) |  |  | 308,471 |  |  |  | - |
Benefits paid from the Group |  |  | (36,033 | ) |  |  | - |  |  |  | (36,033 | )
(Continued)
|  | Present value of the defined benefit obligation |  | Fair value of the plan assets |  | Net defined benefit liability (asset)
|  | NT$ |  | NT$ |  | NT$
Liabilities assumed in a business combination |  | $ | 535 |  |  | $ | (535 | ) |  | $ | - |
Exchange differences on foreign plans |  |  | (99,404 | ) |  |  | 110,189 |  |  |  | 10,785 |
Balance at December 31, 2016 |  |  | 8,389,884 |  |  |  | (4,417,367 | ) |  |  | 3,972,517 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 278,412 |  |  |  | - |  |  |  | 278,412 |
Past service cost and gain on settlements |  |  | (68,979 | ) |  |  | - |  |  |  | (68,979 | )
Net interest expense (income) |  |  | 157,404 |  |  |  | (103,741 | ) |  |  | 53,663 |
Recognized in profit or loss |  |  | 366,837 |  |  |  | (103,741 | ) |  |  | 263,096 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | 52,124 |  |  |  | 52,124 |
Actuarial loss arising from changes in financial assumptions |  |  | 56,860 |  |  |  | - |  |  |  | 56,860 |
Actuarial gain arising from experience adjustments |  |  | (315,090 | ) |  |  | - |  |  |  | (315,090 | )
(Continued)
|  | Present value of the defined benefit obligation |  | Fair value of the plan assets |  | Net defined benefit liability (asset)
|  | NT$ |  | NT$ |  | NT$
Actuarial loss arising from changes in demographic assumptions |  | $ | 762 |  |  | $ | - |  |  | $ | 762 |
Recognized in other comprehensive income |  |  | (257,468 | ) |  |  | 52,124 |  |  |  | (205,344 | )
Contributions from the employer |  |  | - |  |  |  | (484,790 | ) |  |  | (484,790 | )
Benefits paid from the pension fund |  |  | (690,830 | ) |  |  | 690,830 |  |  |  | - |
Benefits paid from the Group |  |  | (96,575 | ) |  |  | - |  |  |  | (96,575 | )
Exchange differences on foreign plans |  |  | 198,790 |  |  |  | (78,429 | ) |  |  | 120,361 |
Balance at December 31, 2017 |  | $ | 7,910,638 |  |  | $ | (4,341,373 | ) |  | $ | 3,569,265 |
(Concluded)
|  | Present value of the defined benefit obligation |  | Fair value of the plan assets |  | Net defined benefit liability (asset)
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Balance at January 1, 2017 |  | $ | 283,060 |  |  | $ | (149,034 | ) |  | $ | 134,026 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 9,393 |  |  |  | - |  |  |  | 9,393 |
Past service cost and gain on settlements |  |  | (2,328 | ) |  |  | - |  |  |  | (2,328 | )
Net interest expense (income) |  |  | 5,311 |  |  |  | (3,500 | ) |  |  | 1,811 |
Recognized in profit or loss |  |  | 12,376 |  |  |  | (3,500 | ) |  |  | 8,876 |
(Continued)
|  | Present value of the defined benefit obligation |  | Fair value of the plan assets |  | Net defined benefit liability (asset)
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  | $ | - |  |  | $ | 1,759 |  |  | $ | 1,759 |
Actuarial loss arising from changes in financial assumptions |  |  | 1,918 |  |  |  | - |  |  |  | 1,918 |
Actuarial gain arising from experience adjustments |  |  | (10,631 | ) |  |  | - |  |  |  | (10,631 | )
Actuarial loss arising from changes in demographic assumptions |  |  | 26 |  |  |  | - |  |  |  | 26 |
Recognized in other comprehensive income |  |  | (8,687 | ) |  |  | 1,759 |  |  |  | (6,928 | )
Contributions from the employer |  |  | - |  |  |  | (16,356 | ) |  |  | (16,356 | )
Benefits paid from the pension fund |  |  | (23,307 | ) |  |  | 23,307 |  |  |  | - |
Benefits paid from the Group |  |  | (3,258 | ) |  |  | - |  |  |  | (3,258 | )
Exchange differences on foreign plans |  |  | 6,707 |  |  |  | (2,646 | ) |  |  | 4,061 |
Balance at December 31, 2017 |  | $ | 266,891 |  |  | $ | (146,470 | ) |  | $ | 120,421 |
Summary of Fair Value of the Plan Assets by Major Categories |
The fair value of the plan assets by major categories at each balance sheet date was as follows:
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Cash |  | $ | 2,232,367 |  |  | $ | 2,317,764 |  |  | $ | 78,197 |
Debt instruments |  |  | 1,030,384 |  |  |  | 691,619 |  |  |  | 23,334 |
Equity instruments |  |  | 1,071,777 |  |  |  | 1,254,109 |  |  |  | 42,311 |
Others |  |  | 82,839 |  |  |  | 77,881 |  |  |  | 2,628 |
Total |  | $ | 4,417,367 |  |  | $ | 4,341,373 |  |  | $ | 146,470 |
Summary of Key Assumptions Used for the Actuarial Valuations |
The present value of the defined benefit obligation and the related current service cost and past service cost were measured using the Projected Unit Credit Method. Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow:
|  |  | December 31 |
|  |  | 2016 |  |  |  | 2017 |
Discount rates |  |  | 0.06%-3.58% |  |  |  | 0.06%-3.85% |
Expected rates of salary increase |  |  | 2.00%-4.42% |  |  |  | 2.00%-4.42% |
Summary of Sensitivity Analysis on Defined Obligations | The sensitivity analysis below has been determined based on reasonably possible changes of the respective assumptions occurring at each balance sheet date, while holding all other assumptions constant.
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Discount Rate |  |  |  |  |  |
0.5% higher |  | $ | (464,647 | ) |  | $ | (455,158 | ) |  | $ | (15,356 | )
0.5% lower |  | $ | 508,862 |  |  | $ | 461,891 |  |  | $ | 15,583 |
Expected rates of salary increase |  |  |  |  |  |  |  |  |  |  |  |
0.5% higher |  | $ | 500,051 |  |  | $ | 453,792 |  |  | $ | 15,310 |
0.5% lower |  | $ | (452,956 | ) |  | $ | (444,493 | ) |  | $ | (14,996 | )
Summary of Maturity Analysis of Undiscounted Pension Benefit |
Maturity analysis of undiscounted pension benefit
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
No later than 1 year |  | $ | 292,100 |  |  | $ | 291,152 |  |  | $ | 9,823 |
Later than 1 year and not later than 5 years |  |  | 1,673,549 |  |  |  | 1,551,496 |  |  |  | 52,345 |
Later than 5 years |  |  | 17,129,585 |  |  |  | 16,507,747 |  |  |  | 556,941 |
|  | $ | 19,095,234 |  |  | $ | 18,350,395 |  |  | $ | 619,109 |

X
- Definition Disclosure of Defined Benefit Plan Actuarial Assumptions [Text Block] + References No definition available. + Details
Name: | asx_DisclosureOfDefinedBenefitPlanActuarialAssumptionsExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of defined benefit amounts included in the Group statement of financial position. + References No definition available. + Details
Name: | asx_DisclosureOfDefinedBenefitPlansAmountsRecognisedOnTheBalanceSheetExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1 [abstract] + References No definition available. + Details
Name: | asx_TextBlock1Abstract
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 142 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_142&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfFairValueOfPlanAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_147_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_140_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_145&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration