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Summary of Significant Accounting Policies (Tables)
12 Months Ended
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