Equity (Tables)

12 Months Ended

Dec. 31, 2018

Share capital

Ordinary shares

	December 31
	2017		2018

Numbers of shares authorized (in thousands)		10,000,000		5,000,000

Numbers of shares reserved (in thousands)
Employee share options		800,000		400,000

Number of shares issued and fully paid (in thousands)		8,738,079		4,321,714

	December 31
	2017		2018
	NT$		NT$		US$ (Note 4)

Share capital authorized	$	100,000,000	$	50,000,000	$	1,633,453

Share capital reserved
Employee share options	$	8,000,000	$	4,000,000	$	130,676

Share capital issued and fully paid	$	87,380,787	$	43,217,144	$	1,411,864

Summary of Capital Surplus

Capital surplus

	December 31
	2017		2018
	NT$		NT$		US$ (Note 4)

May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1)

Issuance of ordinary shares	$	21,553,853	$	12,906,401	$	421,640
Merger by share exchange		-		117,693,658		3,844,942
Conversion of bonds payable		1,930,066		-		-
Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition		7,176,958		6,034,102		197,128
		30,660,877		136,634,161		4,463,710

	December 31
	2017		2018
	NT$		NT$		US$ (Note 4)

May be used to offset a deficit only

Changes in percentage of ownership interest in subsidiaries (2)	$	6,084,895	$	3,727,336	$	121,768
Treasury share transactions		1,151,345		182,354		5,957
Exercised employee share options		1,089,178		1,366,480		44,642
Expired share options (Notes 22 and 29)		223,454		645,978		21,103
Share of changes in capital surplus of associates		83,733		87,136		2,847
Dividends that the claim period has elapsed and unclaimed by shareholders		-		872		29
		8,632,605		6,010,156		196,346

May not be used for any purpose

Employee share options		960,888		583,542		19,064
Equity component of convertible bonds		214,022		-		-
Others (3)		155,936		48,805		1,594
		1,330,846		632,347		20,658

	$	40,624,328	$	143,276,664	$	4,680,714

Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).

Such capital surplus arises from the effect of changes in ownership interest in a subsidiary resulted from equity transactions other than actual disposal or acquisition, or from changes in capital surplus of subsidiaries accounted for using the equity method.

Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities.

Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI

Unrealized gain (loss) on financial assets at FVTOCI

	For the Year Ended December 31, 2018
	NT$			US$ (Note 4)

Balance at January 1 per IAS 39	$	422,570		$	13,805
Adjustment on initial application of IFRS 9 (Note 3)		(287,053	)		(9,377	)
Balance at January 1 per IFRS 9		135,517			4,428
Unrealized gain (loss) recognized during the year
Debt instruments		(63,076	)		(2,061	)
Equity instruments		(398,513	)		(13,019	)
Share from associates and joint venture accounted for using the equity method		(555,271	)		(18,140	)
Realized loss (gain) recognized during the year
Disposal of equity instruments and transferred cumulative gain to retained earnings		(1,518	)		(50	)
Disposal of associates and joint venture accounted for using the equity method		(133,364	)		(4,357	)
Share from associates and joint venture accounted for using the equity method		1,118			36

Balance at December 31	$	(1,015,107	)	$	(33,163	)

Summary of Treasury Shares

Treasury shares (in thousand shares)

	Balance at						Balance at
	January 1		Addition		Decrease		December 31

2016

Shares held by subsidiaries		145,883		-		-		145,883
Shares reserved for bonds conversion		120,000		-		-		120,000

		265,883		-		-		265,883

	Balance at							Balance at
	January 1		Addition		Decrease			December 31

2017

Shares held by subsidiaries		145,883		-		-			145,883
Shares reserved for bonds conversion		120,000		-		-			120,000

		265,883		-		-			265,883

2018

Shares held by subsidiaries		145,883		-		(72,942	)		72,941
Shares reserved for bonds conversion		120,000		-		(120,000	)		-
Shares repurchased from dissenting shareholders in accordance with Business Mergers And Acquisitions Act		-		1,852		(1,852	)		-

		265,883		1,852		(194,794	)		72,941

Summary of Shares Held By Subsidiaries

The Company’s shares held by its subsidiaries at each balance sheet date were as follows:

	Shares Held By Subsidiaries		Carrying Amount		Carrying Amount		Fair Value		Fair Value
	(in thousand shares)		NT$		US$ (Note 4)		NT$		US$ (Note 4)

December 31, 2017

ASE Test		88,200	$	1,380,721			$	3,364,848
J&R Holding		46,704		381,709				1,781,749
ASE Test, Inc.		10,979		196,677				418,840

		145,883	$	1,959,107			$	5,565,437

December 31, 2018

ASE Test		44,100	$	1,380,721	$	45,107	$	2,571,044	$	83,994
J&R Holding		23,352		381,709		12,470		1,361,415		44,476
ASE Test, Inc.		5,489		196,677		6,425		320,031		10,455

		72,941	$	1,959,107	$	64,002	$	4,252,490	$	138,925

Summary of Non-controlling Interests

Non-controlling interests

	For the Year Ended December 31
	2016			2017			2018
	NT$			NT$			NT$			US$ (Note 4)

Balance at January 1	$	11,492,545		$	12,000,551		$	13,190,129		$	430,909
Adjustment on initial application of IFRS 15 (Note 3)		-			-			5,183			169
Balance at January 1 per IFRS 15		11,492,545			12,000,551			13,195,312			431,078
Share of profit for the year		1,253,438			1,677,941			1,204,217			39,341
Other comprehensive income (loss)
Exchange difference on translating foreign operations		(601,787	)		(334,920	)		(198,365	)		(6,480	)
Unrealized gain on available-for-sale financial assets		1,129			5,763			-			-
Unrealized loss on equity instruments at FVTOCI		-			-			(23,928	)		(782	)
Remeasurement on defined benefit plans		8,846			(13,724	)		(30,079	)		(983	)
Non-controlling interests arising from acquisition of subsidiaries (Note 30)		-			-			3,582,866			117,049
Acquisition of non-controlling interests in subsidiaries		42,857			-			(2,492,915	)		(81,441	)
Partial disposal of subsidiaries (Note 32)		26,436			(3,055	)		1,693,064			55,311
Subsidiaries’ buy back of their own outstanding ordinary shares (Note 32)		(912,886	)		-			(801,884	)		(26,197	)

	For the Year Ended December 31
	2016			2017			2018
	NT$			NT$			NT$			US$ (Note 4)

Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries	$	927,823		$	263,213		$	1,936,643		$	63,268
Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries		-			(159,200	)		-			-
Cash dividends to non-controlling interests		(237,850	)		(246,440	)		(424,815	)		(13,878	)

Balance at December 31	$	12,000,551		$	13,190,129		$	17,639,487		$	576,265

Exchange differences on translating foreign operations [member]

Statement [LineItems]

Summary of Other Reserves

Exchange differences on translating foreign operations

	For the Year Ended December 31
	2016			2017			2018
	NT$			NT$			NT$			US$ (Note 4)

Balance at January 1	$	4,492,671		$	(1,643,623	)	$	(6,733,659	)	$	(219,982	)
Exchange differences on translating foreign operations		(5,843,856	)		(4,952,815	)		426,186			13,923
Share from associates and joint venture accounted for using the equity method		(292,438	)		(137,221	)		136,608			4,463
Disposal of associates and joint venture accounted for using the equity method		-			-			282,291			9,222

Balance at December 31	$	(1,643,623	)	$	(6,733,659	)	$	(5,888,574	)	$	(192,374	)

Unrealized gain (loss) on available-for-sale financial assets [member]

Statement [LineItems]

Summary of Other Reserves

Unrealized gain (loss) on available-for-sale financial assets

	For the Year Ended December 31, 2016			For the Year Ended December 31, 2017
	NT$			NT$

Balance at January 1	$	588,119		$	(197,314	)
Unrealized gain (loss) arising on revaluation of available-for-sale financial assets		(257,240	)		169,585
Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets		-			50,206
Cumulative loss (gain) reclassified to profit or loss on disposal of available-for-sale financial assets		7,512			(1,517	)
Share from associates and joint venture accounted for using the equity method		(535,705	)		401,610

Balance at December 31	$	(197,314	)	$	422,570