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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Subsidiaries |
| 2) | Subsidiaries included in consolidated financial statements were as follows:
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2017 |  | 2018
ASE |  | Engaged in the packaging and testing of semiconductors |  | Kaohsiung, R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
A.S.E. Holding Limited |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
J & R Holding Limited (“J&R Holding”) |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
Innosource Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
ASE Marketing & Service Japan Co., Ltd. |  | Engaged in marketing and sales services |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
ASE Test, Inc. |  | Engaged in the testing of semiconductors |  | Kaohsiung, R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
Luchu Development Corporation |  | Engaged in the development of real estate properties |  | Taipei, R.O.C. |  |  | 86.1 |  |  |  | 86.1 |
TLJ Intertech Inc. (“TLJ”) |  | Engaged in information software services |  | Taipei, R.O.C. |  |  | 60.0 |  |  |  | 60.0 |
MingFung Information Service Corp., Ltd. |  | Engaged in information software services, and was established in May 2018. |  | Taipei, R.O.C. |  |  | - |  |  |  | 100.0 |
Alto Enterprises Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
Super Zone Holdings Limited |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
ASE (Kun Shan) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Kun Shan) Limited |  | Holding company |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
Advanced Semiconductor Engineering (China) Ltd. |  | Will engage in the packaging and testing of semiconductors |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Labuan) Inc. |  | Holding company |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
ASE Test Limited (“ASE Test”) |  | Holding company |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
ASE (Korea) Inc. (“ASE Korea”) |  | Engaged in the packaging and testing of semiconductors |  | Korea |  |  | 100.0 |  |  |  | 100.0 |
J&R Industrial Inc. |  | Engaged in leasing equipment and investing activity |  | Kaohsiung, R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASE Japan Co., Ltd. (“ASE Japan”) |  | Engaged in the packaging and testing of semiconductors |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
ASE (U.S.) Inc. |  | After-sales service and sales support |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
Global Advanced Packaging Technology Limited |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
ASE WeiHai Inc. |  | Engaged in the packaging and testing of semiconductors |  | Shandong, China |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2017 |  | 2018
Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  |  | 60.0 |  |  |  | 70.0 |
Anstock Limited |  | Engaged in financing activity |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Anstock II Limited |  | Engaged in financing activity |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
ASE (Shanghai) Inc. |  | Engaged in the production of substrates |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Corporation |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
ASE Mauritius Inc. |  | Holding company |  | Mauritius |  |  | 100.0 |  |  |  | 100.0 |
ASE Labuan Inc. |  | Holding company |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Hui Real Estate Development Co., Ltd. |  | Engaged in the development, construction and sale of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Qi Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Advanced Semiconductor Engineering (HK) Limited |  | Engaged in the trading of substrates |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Wei Real Estate Development Co., Ltd. |  | Engaged in the development, construction and leasing of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Yu Real Estate Development Co., Ltd. |  | Engaged in the development, construction and leasing of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Fan Department Store Co., Ltd. |  | Engaged in department store business |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Kun Shan Ding Hong Real Estate Development Co., Ltd. |  | Engaged in the development, construction and leasing of real estate properties |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
Shanghai Ding Xu Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Electronics Inc. |  | Engaged in the production of substrates |  | Kaohsiung, R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASE Test Holdings, Ltd. |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
ASE Holdings (Singapore) Pte. Ltd. |  | Holding company |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
ASE Singapore Pte. Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
ISE Labs, Inc. |  | Engaged in the testing of semiconductors |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
ASE Electronics (M) Sdn. Bhd. |  | Engaged in the packaging and testing of semiconductors |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
ASE Assembly & Test (Shanghai) Limited |  | Engaged in the packaging and testing of semiconductors |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2017 |  | 2018
ASE Trading (Shanghai) Ltd. |  | Liquidated in December 2018 |  | Shanghai, China |  |  | 100.0 |  |  |  | - |
ISE Labs, China, Ltd. |  | Engaged in the testing of semiconductors, and was established in October 2018 |  | Shanghai, China |  |  | - |  |  |  | 100.0 |
Wuxi Tongzhi Microelectronics Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Wuxi, China |  |  | 100.0 |  |  |  | 100.0 |
USI Global |  | Engaged in investing activities, and was established in November 2018 and then dissolved in January 2019 |  | Nantou, R.O.C. |  |  | - |  |  |  | 100.0 |
USIINC |  | Engaged in investing activity |  | Nantou, R.O.C. |  |  | 99.2 |  |  |  | 100.0 |
Huntington Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  |  | 99.2 |  |  |  | 100.0 |
Unitech Holdings International Co., Ltd. (“UHI”) |  | Holding company |  | British Virgin Islands |  |  | 99.2 |  |  |  | 100.0 |
Real Tech Holdings Limited |  | Holding company |  | British Virgin Islands |  |  | 99.2 |  |  |  | 100.0 |
Universal ABIT Holding Co., Ltd. |  | In the process of liquidation |  | British Cayman Islands |  |  | 99.2 |  |  |  | 100.0 |
Rising Capital Investment Limited |  | Holding company |  | British Virgin Islands |  |  | 99.2 |  |  |  | 100.0 |
Rise Accord Limited |  | Holding company |  | British Virgin Islands |  |  | 99.2 |  |  |  | 100.0 |
Universal Scientific Industrial (Kunshan) Co., Ltd. |  | Engaged in the manufacturing and sale of computer assistance system and related peripherals |  | Kun Shan, China |  |  | 99.2 |  |  |  | 100.0 |
USI Enterprise Limited (“USIE”) |  | Engaged in the services of investment advisory and warehousing management |  | Hong Kong |  |  | 96.9 |  |  |  | 95.4 |
Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) |  | Engaged in the designing, manufacturing and sale of electronic components |  | Shanghai, China |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Technology Co., Limited |  | Holding company |  | Hong Kong |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Technology (Kunshan) Co., Ltd. |  | Engaged in the designing and manufacturing of electronic components |  | Kun Shan, China |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Technology (Shanghai) Co., Ltd. |  | Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology |  | Shanghai, China |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Electronics (Shanghai) Co., Ltd. |  | Engaged in the sale of electronic components and telecommunications equipment |  | Shanghai, China |  |  | 75.8 |  |  |  | 74.6 |
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2017 |  | 2018
USI America Inc. |  | Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service |  | U.S.A. |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Industrial Co., Limited |  | Engaged in manufacturing, trading and investing activity |  | Hong Kong |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Scientific Industrial Co., Ltd. (“UGTW”) |  | Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services |  | Nantou, R.O.C. |  |  | 75.8 |  |  |  | 74.6 |
Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  |  | 75.8 |  |  |  | 74.6 |
USI Japan Co., Ltd. |  | Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories |  | Japan |  |  | 75.8 |  |  |  | 74.6 |
USI Electronics (Shenzhen) Co., Ltd. |  | Engaged in the design, manufacturing and sale of motherboards and computer peripherals |  | Shenzhen, China |  |  | 75.8 |  |  |  | 74.6 |
Universal Global Electronics Co., Ltd. |  | Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory, and was established in February 2018 |  | Hong Kong |  |  | - |  |  |  | 74.6 |
Universal Scientific Industrial Co., Ltd. (“USI”) |  | Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories |  | Nantou, R.O.C. |  |  | 75.5 |  |  |  | 74.4 |
SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuits |  | Taichung, R.O.C. |  |  | - |  |  |  | 100.0 |
SPIL (B.V.I.) Holding Limited |  | Engaged in investing activities |  | British Virgin Islands |  |  | - |  |  |  | 100.0 |
Siliconware Investment Co., Ltd. |  | Engaged in investing activities |  | Taipei, R.O.C. |  |  | - |  |  |  | 100.0 |
Siliconware USA, Inc. |  | Engaged in marketing activities |  | U.S.A. |  |  | - |  |  |  | 100.0 |
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2017 |  | 2018
SPIL (Cayman) Holding Limited |  | Engaged in investing activities |  | British Cayman Islands |  |  | - |  |  |  | 100.0 |
Siliconware Technology (Suzhou) Limited |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  |  | - |  |  |  | 70.0 |
Siliconware Electronics (Fujian) Co., Limited |  | Engaged in the packaging and testing of semiconductors |  | Fujian, China |  |  | - |  |  |  | 100.0 |

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