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Share-based Payment Arrangements (Tables)

12 Months Ended

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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