XML 39 R20.htm IDEA: XBRL DOCUMENT
v3.19.1

Investments Accounted for Using the Equity Method | 12 Months Ended
--- | ---
Dec. 31, 2018
Text block [abstract] |
Investments Accounted for Using the Equity Method |
| 15. | INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Investments in associates |  | $ | 48,267,237 |  |  | $ | 9,131,814 |  |  | $ | 298,328 |
Investments in joint venture |  |  | 486,514 |  |  |  | 180,494 |  |  |  | 5,896 |
|  | $ | 48,753,751 |  |  | $ | 9,312,308 |  |  | $ | 304,224 |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method consisted of the following:
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2017 |  | 2018
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$ (Note 4)
Name of Associate |  | Main Business |  | Location |  |  |  |  |  |
Material associate |  |  |  |  |  |  |  |  |  |
SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuits |  | R.O.C. |  | $ | 45,210,371 |  |  | $ | - |  |  | $ | - |
Associates that are not individually material |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deca Technologies Inc. （”DECA”） |  | Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology |  | British Cayman Islands |  |  | 1,583,124 |  |  |  | 866,312 |  |  |  | 28,302 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | R.O.C. |  |  | 1,248,711 |  |  |  | 1,095,233 |  |  |  | 35,780 |
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2017 |  | 2018
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$ (Note 4)
Name of Associate |  | Main Business |  | Location |  |  |  |  |  |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | R.O.C. |  | $ | 309,630 |  |  | $ | 295,772 |  |  | $ | 9,663 |
Advanced Microelectronic Products Inc. (“AMPI”) |  | Engaged in integrated circuit |  | R.O.C. |  |  | 215,550 |  |  |  | 184,134 |  |  |  | 6,015 |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | - |  |  |  | 4,237,982 |  |  |  | 138,451 |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  | R.O.C. |  |  | - |  |  |  | 2,752,530 |  |  |  | 89,923 |
|  |  |  |  |  |  | 48,567,386 |  |  |  | 9,431,963 |  |  |  | 308,134 |
|  | Less: Deferred gain on transfer of land |  |  |  |  | 300,149 |  |  |  | 300,149 |  |  |  | 9,806 |
|  |  |  |  |  | $ | 48,267,237 |  |  | $ | 9,131,814 |  |  | $ | 298,328 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2017 |  | 2018
SPIL |  |  | 33.29 | % |  |  | - |
DECA |  |  | 22.04 | % |  |  | 22.04 | %
HC |  |  | 26.22 | % |  |  | 26.22 | %
HCK |  |  | 27.31 | % |  |  | 27.31 | %
AMPI |  |  | 38.76 | % |  |  | 38.76 | %
ChipMOS |  |  | - |  |  |  | 20.47 | %
Yann Yuan |  |  | - |  |  |  | 32.21 | %
As disclosed in Note 1, the Company acquired all issued and outstanding ordinary shares of SPIL on April 30, 2018 (the acquisition date) in accordance with the joint share exchange agreement and had the control over SPIL. The investment in SPIL originally accounted for using the equity method was remeasured to the fair value at the acquisition date. The gain arising on remeasurement of NT$7,421,408 thousand (US$ 242,451 thousand) was recognized under the line item of other gains, net (Note 26) in the consolidated statements of comprehensive income for the year ended December 31, 2018. Following the acquisition of 100% shareholdings of SPIL on April 30, 2018, the Company indirectly held ordinary shares of ChipMOS and Yann Yuan through SPIL. In June 2018, SPIL, acquired additional 19,159 thousand ordinary shares of ChipMOS from open market with total cash consideration of NT$451,563 thousand (US$14,752 thousand). As a result, the percentage of ownership in ChipMOS was increased from 18.23% to 20.47% and the SPIL had significant influence over ChipMOS. As of December 31, 2018, the Group has completed the identification of the difference between the cost of the investment and the Group’ share of the net fair value of ChipMOS’ identifiable assets and liabilities. The Group evaluated the recoverable amount of its investment in DECA by the present value of cash flow projection made by DECA’s management with discount rate of 14.1%. The recoverable amount was lower than its carrying amount and, therefore, the Group recognized an impairment loss of NT$521,010 thousand (US$17,021 thousand) under the line item of other gains, net in the consolidated statements of comprehensive income for the year ended December 31, 2018 (Note 26).
| 3) | Fair values (Level 1 inputs in terms of IFRS 13) of investments in associates with available published price quotation are summarized as follows:
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
SPIL |  | $ | 52,176,190 |  |  | $ | - |  |  | $ | - |
HC |  | $ | 1,695,156 |  |  | $ | 1,537,307 |  |  | $ | 50,222 |
AMPI |  | $ | 468,572 |  |  | $ | 369,925 |  |  | $ | 12,085 |
ChipMOS |  | $ | - |  |  | $ | 3,886,561 |  |  | $ | 126,970 |
| 4) | Summarized financial information in respect of the Group’s material associate
The summarized financial information below represents amounts shown in SPIL’s consolidated financial statements prepared in accordance with IFRSs and adjusted by the Group for equity method accounting purposes.
|  | December 31, 2017
|  | NT$
Current assets |  | $ | 49,065,912 |
Non-current assets |  |  | 101,693,417 |
Current liabilities |  |  | (26,194,615 | )
Non-current liabilities |  |  | (27,213,266 | )
Equity |  | $ | 97,351,448 |
Proportion of the Group’s ownership interest in SPIL |  |  | 33.29 | %
Net assets attributable to the Group |  | $ | 32,408,297 |
Goodwill |  |  | 12,802,074 |
Carrying amount |  | $ | 45,210,371 |
|  | For the Year Ended December 31, 2016 |  | For the Year Ended December 31, 2017 |  | For the Period from January 1, 2018 through April 29, 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Operating revenue |  | $ | 85,111,913 |  |  | $ | 83,554,385 |  |  | $ | 26,169,040 |  |  | $ | 854,918 |
Gross profit |  | $ | 15,027,247 |  |  | $ | 12,464,792 |  |  | $ | 4,421,493 |  |  | $ | 144,446 |
Profit before income tax |  | $ | 7,351,661 |  |  | $ | 4,347,810 |  |  | $ | 848,072 |  |  | $ | 27,706 |
Net profit |  | $ | 5,484,462 |  |  | $ | 2,822,231 |  |  | $ | 413,317 |  |  | $ | 13,503 |
Other comprehensive income (loss) |  |  | (2,373,532 | ) |  |  | 579,057 |  |  |  | 633,879 |  |  |  | 20,708 |
Total comprehensive income |  | $ | 3,110,930 |  |  | $ | 3,401,288 |  |  | $ | 1,047,196 |  |  | $ | 34,211 |
Cash dividends received from SPIL |  | $ | 3,941,740 |  |  | $ | 1,815,275 |  |  | $ | - |  |  | $ | - |
| 5) | Aggregate information of associates that are not individually material
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
The Group’s share of: |  |  |  |  |  |  |  |
Net profit (loss) |  | $ | (139,366 | ) |  | $ | (190,532 | ) |  | $ | 147,535 |  |  | $ | 4,820 |
Other comprehensive income (loss) |  |  | (115,650 | ) |  |  | 59,676 |  |  |  | (613,471 | ) |  |  | (20,042 | )
Total comprehensive loss |  | $ | (255,016 | ) |  | $ | (130,856 | ) |  | $ | (465,936 | ) |  | $ | (15,222 | )
| b. | Investments in joint venture
| 1) | The joint venture that was not individually material and accounted for using the equity method was the Group’s investment in ASE Embedded Electronics Inc. (“ASEEE”). As of December 31, 2017 and 2018, the percentages of ownership were both 51%. ASEEE is located in R.O.C. and engaged in the production of embedded substrate.
| 2) | ASE’s board of directors resolved in February 2019 to purchase ordinary shares newly issued by ASEEE at par value through its capital increase by cash. The total consideration will not be more than NT$1,500,000 thousand (US$49,004 thousand), representing 150,000 thousand ordinary shares.
| 3) | Aggregate information of the Group’s joint venture that is not individually material
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
The Group’s share of net loss and total comprehensive loss |  | $ | (90,478 | ) |  | $ | (184,366 | ) |  | $ | (306,156 | ) |  | $ | (10,002 | )

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

X
- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration