XML 79 R60.htm IDEA: XBRL DOCUMENT
v3.19.1

Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Text block [abstract] |
Summary of 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 |
Summary of Investments in Associates Accounted for using the Equity Method |
| 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 | %
Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
| 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 |
Summarized Financial Information |
| 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 |  |  | $ | - |  |  | $ | - |
Summary of Aggregate Information of Associates that are Not Individually Material |
| 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 | )
Summary of Aggregate Information of the Joint Venture that is Not Individually Material |
| 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 Disclosure of aggregate financial information of associates that are not individually material. + References No definition available. + Details
Name: | asx_DisclosureOfAggregateFinancialInformationOfAssociatesThatAreNotIndividuallyMaterialExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about investments accounted for using equity method. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutInvestmentsAccountedForUsingEquityMethodExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of fair value of investments in associates with available published price quotation. + References No definition available. + Details
Name: | asx_DisclosureOfFairValueOfInvestmentsInAssociatesWithAvailablePublishedPriceQuotationExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 interests in associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph 2 -Subparagraph b -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_2_b_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfInterestsInAssociatesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of joint ventures. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2018-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_17_b&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2018-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_16_b&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B4 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B4_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfJointVenturesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B14 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B14_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration