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Share-based Payment Arrangements (Tables)

12 Months Ended

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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