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Equity (Tables)

12 Months Ended

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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