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Equity (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Share Capital |
|  | Share capital
Ordinary shares
|  | December 31
|  | 2017 |  | 2018
Numbers of shares authorized (in thousands) |  |  | 10,000,000 |  |  |  | 5,000,000 |
Numbers of shares reserved (in thousands) |  |  |  |  |  |  |  |
Employee share options |  |  | 800,000 |  |  |  | 400,000 |
Number of shares issued and fully paid (in thousands) |  |  | 8,738,079 |  |  |  | 4,321,714 |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Share capital authorized |  | $ | 100,000,000 |  |  | $ | 50,000,000 |  |  | $ | 1,633,453 |
Share capital reserved |  |  |  |  |  |  |  |  |  |  |  |
Employee share options |  | $ | 8,000,000 |  |  | $ | 4,000,000 |  |  | $ | 130,676 |
Share capital issued and fully paid |  | $ | 87,380,787 |  |  | $ | 43,217,144 |  |  | $ | 1,411,864 |
Summary of Capital Surplus |
|  | Capital surplus
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) |  |  |  |  |  |
Issuance of ordinary shares |  | $ | 21,553,853 |  |  | $ | 12,906,401 |  |  | $ | 421,640 |
Merger by share exchange |  |  | - |  |  |  | 117,693,658 |  |  |  | 3,844,942 |
Conversion of bonds payable |  |  | 1,930,066 |  |  |  | - |  |  |  | - |
Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition |  |  | 7,176,958 |  |  |  | 6,034,102 |  |  |  | 197,128 |
|  |  | 30,660,877 |  |  |  | 136,634,161 |  |  |  | 4,463,710 |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
May be used to offset a deficit only |  |  |  |  |  |
Changes in percentage of ownership interest in subsidiaries (2) |  | $ | 6,084,895 |  |  | $ | 3,727,336 |  |  | $ | 121,768 |
Treasury share transactions |  |  | 1,151,345 |  |  |  | 182,354 |  |  |  | 5,957 |
Exercised employee share options |  |  | 1,089,178 |  |  |  | 1,366,480 |  |  |  | 44,642 |
Expired share options (Notes 22 and 29) |  |  | 223,454 |  |  |  | 645,978 |  |  |  | 21,103 |
Share of changes in capital surplus of associates |  |  | 83,733 |  |  |  | 87,136 |  |  |  | 2,847 |
Dividends that the claim period has elapsed and unclaimed by shareholders |  |  | - |  |  |  | 872 |  |  |  | 29 |
|  |  | 8,632,605 |  |  |  | 6,010,156 |  |  |  | 196,346 |
May not be used for any purpose |  |  |  |  |  |  |  |  |  |  |  |
Employee share options |  |  | 960,888 |  |  |  | 583,542 |  |  |  | 19,064 |
Equity component of convertible bonds |  |  | 214,022 |  |  |  | - |  |  |  | - |
Others (3) |  |  | 155,936 |  |  |  | 48,805 |  |  |  | 1,594 |
|  |  | 1,330,846 |  |  |  | 632,347 |  |  |  | 20,658 |
|  | $ | 40,624,328 |  |  | $ | 143,276,664 |  |  | $ | 4,680,714 |
| 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 represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities.
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI |
|  | Unrealized gain (loss) on financial assets at FVTOCI
|  | For the Year Ended December 31, 2018
|  | NT$ |  | US$ (Note 4)
Balance at January 1 per IAS 39 |  | $ | 422,570 |  |  | $ | 13,805 |
Adjustment on initial application of IFRS 9 (Note 3) |  |  | (287,053 | ) |  |  | (9,377 | )
Balance at January 1 per IFRS 9 |  |  | 135,517 |  |  |  | 4,428 |
Unrealized gain (loss) recognized during the year |  |  |  |  |  |  |  |
Debt instruments |  |  | (63,076 | ) |  |  | (2,061 | )
Equity instruments |  |  | (398,513 | ) |  |  | (13,019 | )
Share from associates and joint venture accounted for using the equity method |  |  | (555,271 | ) |  |  | (18,140 | )
Realized loss (gain) recognized during the year |  |  |  |  |  |  |  |
Disposal of equity instruments and transferred cumulative gain to retained earnings |  |  | (1,518 | ) |  |  | (50 | )
Disposal of associates and joint venture accounted for using the equity method |  |  | (133,364 | ) |  |  | (4,357 | )
Share from associates and joint venture accounted for using the equity method |  |  | 1,118 |  |  |  | 36 |
Balance at December 31 |  | $ | (1,015,107 | ) |  | $ | (33,163 | )
Summary of Treasury Shares |
|  | Treasury shares (in thousand shares)
|  | 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 |
|  | Balance at |  |  |  |  |  | Balance at
|  | January 1 |  | Addition |  | Decrease |  | December 31
2017 |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | - |  |  |  | - |  |  |  | 145,883 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | - |  |  |  | - |  |  |  | 120,000 |
|  |  | 265,883 |  |  |  | - |  |  |  | - |  |  |  | 265,883 |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | - |  |  |  | (72,942 | ) |  |  | 72,941 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | - |  |  |  | (120,000 | ) |  |  | - |
Shares repurchased from dissenting shareholders in accordance with Business Mergers And Acquisitions Act |  |  | - |  |  |  | 1,852 |  |  |  | (1,852 | ) |  |  | - |
|  |  | 265,883 |  |  |  | 1,852 |  |  |  | (194,794 | ) |  |  | 72,941 |
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, 2017 |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 88,200 |  |  | $ | 1,380,721 |  |  |  |  |  |  | $ | 3,364,848 |  |  |  |  |
J&R Holding |  |  | 46,704 |  |  |  | 381,709 |  |  |  |  |  |  |  | 1,781,749 |  |  |  |  |
ASE Test, Inc. |  |  | 10,979 |  |  |  | 196,677 |  |  |  |  |  |  |  | 418,840 |  |  |  |  |
|  |  | 145,883 |  |  | $ | 1,959,107 |  |  |  |  |  |  | $ | 5,565,437 |  |  |  |  |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 44,100 |  |  | $ | 1,380,721 |  |  | $ | 45,107 |  |  | $ | 2,571,044 |  |  | $ | 83,994 |
J&R Holding |  |  | 23,352 |  |  |  | 381,709 |  |  |  | 12,470 |  |  |  | 1,361,415 |  |  |  | 44,476 |
ASE Test, Inc. |  |  | 5,489 |  |  |  | 196,677 |  |  |  | 6,425 |  |  |  | 320,031 |  |  |  | 10,455 |
|  |  | 72,941 |  |  | $ | 1,959,107 |  |  | $ | 64,002 |  |  | $ | 4,252,490 |  |  | $ | 138,925 |
Summary of Non-controlling Interests |
|  | Non-controlling interests
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 11,492,545 |  |  | $ | 12,000,551 |  |  | $ | 13,190,129 |  |  | $ | 430,909 |
Adjustment on initial application of IFRS 15 (Note 3) |  |  | - |  |  |  | - |  |  |  | 5,183 |  |  |  | 169 |
Balance at January 1 per IFRS 15 |  |  | 11,492,545 |  |  |  | 12,000,551 |  |  |  | 13,195,312 |  |  |  | 431,078 |
Share of profit for the year |  |  | 1,253,438 |  |  |  | 1,677,941 |  |  |  | 1,204,217 |  |  |  | 39,341 |
Other comprehensive income (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exchange difference on translating foreign operations |  |  | (601,787 | ) |  |  | (334,920 | ) |  |  | (198,365 | ) |  |  | (6,480 | )
Unrealized gain on available-for-sale financial assets |  |  | 1,129 |  |  |  | 5,763 |  |  |  | - |  |  |  | - |
Unrealized loss on equity instruments at FVTOCI |  |  | - |  |  |  | - |  |  |  | (23,928 | ) |  |  | (782 | )
Remeasurement on defined benefit plans |  |  | 8,846 |  |  |  | (13,724 | ) |  |  | (30,079 | ) |  |  | (983 | )
Non-controlling interests arising from acquisition of subsidiaries (Note 30) |  |  | - |  |  |  | - |  |  |  | 3,582,866 |  |  |  | 117,049 |
Acquisition of non-controlling interests in subsidiaries |  |  | 42,857 |  |  |  | - |  |  |  | (2,492,915 | ) |  |  | (81,441 | )
Partial disposal of subsidiaries (Note 32) |  |  | 26,436 |  |  |  | (3,055 | ) |  |  | 1,693,064 |  |  |  | 55,311 |
Subsidiaries’ buy back of their own outstanding ordinary shares (Note 32) |  |  | (912,886 | ) |  |  | - |  |  |  | (801,884 | ) |  |  | (26,197 | )
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries |  | $ | 927,823 |  |  | $ | 263,213 |  |  | $ | 1,936,643 |  |  | $ | 63,268 |
Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries |  |  | - |  |  |  | (159,200 | ) |  |  | - |  |  |  | - |
Cash dividends to non-controlling interests |  |  | (237,850 | ) |  |  | (246,440 | ) |  |  | (424,815 | ) |  |  | (13,878 | )
Balance at December 31 |  | $ | 12,000,551 |  |  | $ | 13,190,129 |  |  | $ | 17,639,487 |  |  | $ | 576,265 |
Exchange differences on translating foreign operations [member] |
Statement [LineItems] |
Summary of Other Reserves |
|  | Exchange differences on translating foreign operations
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 4,492,671 |  |  | $ | (1,643,623 | ) |  | $ | (6,733,659 | ) |  | $ | (219,982 | )
Exchange differences on translating foreign operations |  |  | (5,843,856 | ) |  |  | (4,952,815 | ) |  |  | 426,186 |  |  |  | 13,923 |
Share from associates and joint venture accounted for using the equity method |  |  | (292,438 | ) |  |  | (137,221 | ) |  |  | 136,608 |  |  |  | 4,463 |
Disposal of associates and joint venture accounted for using the equity method |  |  | - |  |  |  | - |  |  |  | 282,291 |  |  |  | 9,222 |
Balance at December 31 |  | $ | (1,643,623 | ) |  | $ | (6,733,659 | ) |  | $ | (5,888,574 | ) |  | $ | (192,374 | )
Unrealized gain (loss) on available-for-sale financial assets [member] |
Statement [LineItems] |
Summary of Other Reserves |
|  | Unrealized gain (loss) on available-for-sale financial assets
|  | For the Year Ended December 31, 2016 |  | For the Year Ended December 31, 2017
|  | NT$ |  | NT$
Balance at January 1 |  | $ | 588,119 |  |  | $ | (197,314 | )
Unrealized gain (loss) arising on revaluation of available-for-sale financial assets |  |  | (257,240 | ) |  |  | 169,585 |
Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets |  |  | - |  |  |  | 50,206 |
Cumulative loss (gain) reclassified to profit or loss on disposal of available-for-sale financial assets |  |  | 7,512 |  |  |  | (1,517 | )
Share from associates and joint venture accounted for using the equity method |  |  | (535,705 | ) |  |  | 401,610 |
Balance at December 31 |  | $ | (197,314 | ) |  | $ | 422,570 |

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