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Share-based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2018
ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options for the years ended December 31, 2016 and 2017 and for the period from January 1, 2018 to April 29, 2018 was as follows:
|  | For the Year Ended December 31 |  | For the Period from January 1, 2018
|  | 2016 |  | 2017 |  | to April 29, 2018
|  |  |  | Weighted |  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$)
Balance, beginning of period |  |  | 252,607 |  |  | $ | 26.6 |  |  |  | 210,795 |  |  | $ | 27.3 |  |  |  | 135,961 |  |  | $ | 30.2 |
Options forfeited |  |  | (6,056 | ) |  |  | 34.6 |  |  |  | (5,407 | ) |  |  | 36.3 |  |  |  | (1,692 | ) |  |  | 36.3 |
Options expired |  |  | - |  |  |  | - |  |  |  | (1,790 | ) |  |  | 21.1 |  |  |  | - |  |  |  | - |
Options exercised |  |  | (35,756 | ) |  |  | 20.9 |  |  |  | (67,637 | ) |  |  | 21.0 |  |  |  | (20,557 | ) |  |  | 26.0 |
Options transferred to the Company in accordance with the joint share exchange agreement |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (113,712 | ) |  |  | 30.9 |
Balance, end of period |  |  | 210,795 |  |  |  | 27.3 |  |  |  | 135,961 |  |  |  | 30.2 |  |  |  | - |  |  |  | - |
Options exercisable, end of period |  |  | 123,007 |  |  |  | 20.8 |  |  |  | 85,642 |  |  |  | 26.5 |  |  |  | - |  |  |  | - |
Summary of Outstanding Share Options | Information about the outstanding share options that the Company granted and assumed at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (NT$) |  | Weighted Average Remaining Contractual Life (Years)
December 31, 2017 |  |  |  |
ASE 4th share options |  |  | $ 20.4-22.6 |  |  |  | 2.5 |
ASE 5th share options |  |  | 36.5 |  |  |  | 7.7 |
December 31, 2018 |  |  |  |  |  |  |  |
ASE 4th share options |  |  | 40.8-45.2 |  |  |  | 1.5 |
ASE 5th share options |  |  | 73.0 |  |  |  | 6.7 |
The Company 1st share options |  |  | 56.4 |  |  |  | 9.9 |
ASE Mauritius Inc. option plan [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017
|  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (US$) |  | Thousands) |  | (US$)
Balance at January 1 |  |  | 28,470 |  |  | $ | 1.7 |  |  |  | 28,470 |  |  | $ | 1.7 |
Options forfeited |  |  | - |  |  |  | - |  |  |  | (250 | ) |  |  | 1.7 |
Options expired |  |  | - |  |  |  | - |  |  |  | (28,220 | ) |  |  | 1.7 |
Balance at December 31 |  |  | 28,470 |  |  |  | 1.7 |  |  |  | - |  |  |  | - |
Options exercisable, end of year |  |  | 28,470 |  |  |  | 1.7 |  |  |  | - |  |  |  | - |
USIE option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | Number of |  | Weighted Average Exercise |  | Number of |  | Weighted Average Exercise |  | Number of |  | Weighted Average Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (US$) |  | Thousands) |  | (US$) |  | Thousands) |  | (US$)
Balance at January 1 |  |  | 29,695 |  |  | $ | 2.1 |  |  |  | 25,933 |  |  | $ | 2.2 |  |  |  | 25,556 |  |  | $ | 2.2 |
Options exercised |  |  | (3,762 | ) |  |  | 2.0 |  |  |  | (377 | ) |  |  | 1.9 |  |  |  | (8,845 | ) |  |  | 2.2 |
Balance at December 31 |  |  | 25,933 |  |  |  | 2.2 |  |  |  | 25,556 |  |  |  | 2.2 |  |  |  | 16,711 |  |  |  | 2.1 |
Options exercisable, end of year |  |  | 25,933 |  |  |  | 2.2 |  |  |  | 25,556 |  |  |  | 2.2 |  |  |  | 16,711 |  |  |  | 2.1 |
Summary of Outstanding Share Options | Information about USIE’s outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (US$) |  | Weighted Average Remaining Contractual Life (Years)
December 31, 2017 |  |  |  |
1st share options |  | $ | 1.5 |  |  |  | 3.0 |
2nd and 3rd share options |  |  | 2.4-2.9 |  |  |  | 2.9 |
December 31, 2018 |  |  |  |
1st share options |  |  | 1.5 |  |  |  | 2.0 |
2nd and 3rd share options |  |  | 2.4-2.9 |  |  |  | 2.1 |
New shares reserved for subscription by employees under cash capital increase [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about ASE’s employee share options related to the aforementioned newly issued shares was as follows:
|  | Number of Options (In Thousand)
Options granted for the year ended 2017 |  |  | 30,000 |
Options exercised for the year ended 2017 |  |  | 25,164 |
Fair value of options granted (NT$ per share) |  | $ | 2.80 |
Summary of Inputs Related to Fair Value of Share Options | Fair value was measured using the Black-Scholes Option Pricing Model and the inputs to the model were as follows:
Share price at the grant date |  | NT$36.55 per share
Exercise price |  | NT$34.30 per share
Expected volatility |  | 27.15%
Expected lives |  | 47 days
Expected dividend yield |  | -
Risk free interest rate |  | 0.37%
Trinomial tree model [member] |
Statement [LineItems] |
Summary of Inputs Related to Fair Value of Share Options |
| d. | Fair value of share options granted by the Company in 2018 were measured at the grant date by using the trinomial tree model, and the inputs to the model were as follows:
Share price at the grant date |  | NT$58.80 per share
Exercise price |  | NT$56.40 per share
Expected volatility |  | 27.77%-28.86%
Expected lives |  | 4.8 years-7.0 years
Expected dividend yield |  | -
Risk free interest rate |  | 0.73%-0.80%
USISH option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY) |  | Thousands) |  | (CNY)
Balance at January 1 |  |  | 26,627 |  |  | $ | 15.5 |  |  |  | 24,997 |  |  | $ | 15.5 |  |  |  | 22,341 |  |  | $ | 15.5 |
Options forfeited |  |  | (1,630 | ) |  |  | 15.5 |  |  |  | (2,656 | ) |  |  | 15.5 |  |  |  | (804 | ) |  |  | 15.5 |
Balance at December 31 |  |  | 24,997 |  |  |  | 15.5 |  |  |  | 22,341 |  |  |  | 15.5 |  |  |  | 21,537 |  |  |  | 15.5 |
Options exercisable, end of year |  |  | - |  |  |  | - |  |  |  | 8,896 |  |  |  | 15.5 |  |  |  | 12,884 |  |  |  | 15.5 |
Joint share exchange agreement [member] | ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Starting from April 30, 2018, information about the share option plans that the Company granted and assumed was as follows:
|  | For the Period from April 30, 2018 to December 31, 2018
|  |  |  | Weighted Average
|  | Number of |  | Exercise Price
|  | Options |  | Per Share
|  | (In Thousands) |  | (NT$)
Balance, beginning of period |  |  | - |  |  | $ | - |
Transferred from ASE |  |  | 56,856 |  |  |  | 61.7 |
Options granted |  |  | 131,863 |  |  |  | 56.4 |
Options forfeited |  |  | (1,582 | ) |  |  | 71.5 |
Options exercised |  |  | (3,323 | ) |  |  | 43.6 |
Balance, end of period |  |  | 183,814 |  |  |  | 58.1 |
Options exercisable, end of period |  |  | 36,354 |  |  |  | 58.1 |
Fair value of options granted (NT$) |  | $ | 16.28-19.12 |  |  |  |  |

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