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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Impact of Acquisitions by Comprehensive Income | As of December 31, 2018, the results of operations from SPIL since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:
|  | NT$ |  | US$ (Note 4)
Operating revenue |  | $ | 61,247,727 |  |  | $ | 2,000,906 |
Profit |  | $ | 7,627,382 |  |  | $ | 249,179 |
TLJ Intertech Inc. [member] |
Statement [LineItems] |
Summary of Subsidiary Acquired |
| a. | Subsidiary acquired
|  | Principal Activity |  | Date of Acquisition |  | Proportion of Voting Equity Interests Acquired |  | Cash Consideration
|  |  |  |  |  |  |  | NT$
TLJ |  | Engaged in information software services |  | May 3, 2016 |  |  | 60 | % |  | $ | 89,998 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| b. | Assets acquired and liabilities assumed at the date of acquisition
|  | NT$
Current assets |  | $ | 16,645 |
Non-current assets |  |  | 108,486 |
Current liabilities |  |  | (7,599 | )
Fair value of identifiable net assets acquired |  | $ | 117,532 |
Summary of Goodwill Recognized on Acquisition |
| c. | Goodwill recognized on acquisition
|  | NT$
Consideration transferred (paid in cash) |  | $ | 89,998 |
Add: Non-controlling interests |  |  | 42,857 |
Less: Fair value of identifiable net assets acquired |  |  | (117,532 | )
Goodwill recognized on acquisition |  | $ | 15,323 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| d. | Net cash outflow on acquisition of subsidiaries
|  | NT$
Consideration paid in cash |  | $ | 89,998 |
Less: Cash acquired |  |  | (16,561 | )
|  | $ | 73,437 |
Siliconware Precision Industries Co., Ltd. [member] |
Statement [LineItems] |
Summary of Subsidiary Acquired |
| a. | Subsidiaries acquired
Subsidiary |  | Principal Activity |  | Date of Acquisition |  | Proportion of Voting Equity Interests Acquired (%) |  | Consideration Transferred
|  |  |  |  |  |  |  | NT$ |  | US$ (Note 4)
SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuits. |  | April 30, 2018 |  |  | 100 | % |  | $ | 168,440,585 |  |  | $ | 5,502,796 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| b. | Assets acquired and liabilities assumed at the date of acquisition
|  | NT$ |  | US$ (Note 4)
Assets |  |  |  |
Cash and cash equivalents |  | $ | 20,088,970 |  |  | $ | 656,288 |
Trade and other receivables |  |  | 15,840,649 |  |  |  | 517,499 |
Inventories |  |  | 5,693,644 |  |  |  | 186,006 |
|  | NT$ |  | US$ (Note 4)
Property, plant and equipment |  | $ | 81,985,622 |  |  | $ | 2,678,393 |
Intangible assets |  |  | 31,354,386 |  |  |  | 1,024,318 |
Others |  |  | 24,945,922 |  |  |  | 814,960 |
Liabilities |  |  |  |  |  |  |  |
Trade and other payables |  |  | (19,755,598 | ) |  |  | (645,396 | )
Borrowings and bonds payables |  |  | (24,157,174 | ) |  |  | (789,192 | )
Others |  |  | (3,963,201 | ) |  |  | (129,474 | )
Fair value of identifiable net assets acquired |  | $ | 132,033,220 |  |  | $ | 4,313,402 |
Summary of Goodwill Recognized on Acquisition |
| c. | Goodwill recognized on acquisitions
|  | NT$ |  | US$ (Note 4)
Total consideration |  | $ | 168,440,585 |  |  | $ | 5,502,796 |
Add: Non-controlling interests |  |  | 3,582,866 |  |  |  | 117,049 |
Less: Fair value of identifiable net assets acquired |  |  | (132,033,220 | ) |  |  | (4,313,402 | )
Goodwill recognized on acquisition |  | $ | 39,990,231 |  |  | $ | 1,306,443 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| d. | Net cash outflow on acquisition of subsidiaries
|  | NT$ |  | US$ (Note 4)
Total consideration |  | $ | 168,440,585 |  |  | $ | 5,502,796 |
Less: Payable for consideration representing the ordinary shares originally held by ASE |  |  | (53,109,760 | ) |  |  | (1,735,046 | )
Less: Cash and cash equivalent acquired |  |  | (20,088,970 | ) |  |  | (656,288 | )
|  | $ | 95,241,855 |  |  | $ | 3,111,462 |

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