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Business Combinations (Tables)
 12 Months Ended
Dec. 31, 2018
Statement [LineItems]  
Summary of Impact of Acquisitions by Comprehensive Income

As of December 31, 2018, the results of operations from SPIL since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:

 

    NT$   US$ (Note 4)
         
Operating revenue   $ 61,247,727     $ 2,000,906  
Profit   $ 7,627,382     $ 249,179  
TLJ Intertech Inc. [member]  
Statement [LineItems]  
Summary of Subsidiary Acquired
a. Subsidiary acquired

 

    Principal Activity   Date of Acquisition   Proportion of Voting Equity Interests Acquired   Cash Consideration
                NT$
                         
TLJ   Engaged in information software services   May 3, 2016     60 %   $ 89,998  
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition
b. Assets acquired and liabilities assumed at the date of acquisition

 

    NT$
     
Current assets   $ 16,645  
Non-current assets     108,486  
Current liabilities     (7,599 )
         
Fair value of identifiable net assets acquired   $ 117,532  
Summary of Goodwill Recognized on Acquisition
c. Goodwill recognized on acquisition

 

    NT$
     
Consideration transferred (paid in cash)   $ 89,998  
Add: Non-controlling interests     42,857  
Less: Fair value of identifiable net assets acquired     (117,532 )
         
Goodwill recognized on acquisition   $ 15,323  
Summary of Net Cash Outflow on Acquisition of Subsidiaries
d. Net cash outflow on acquisition of subsidiaries

 

    NT$
     
Consideration paid in cash   $ 89,998  
Less: Cash acquired     (16,561 )
         
    $ 73,437  
Siliconware Precision Industries Co., Ltd. [member]  
Statement [LineItems]  
Summary of Subsidiary Acquired
a. Subsidiaries acquired

 

Subsidiary   Principal Activity   Date of Acquisition   Proportion of Voting Equity Interests Acquired (%)   Consideration Transferred
                NT$   US$ (Note 4)
                                 
SPIL   Engaged in the assembly, testing and turnkey services of integrated circuits.   April 30, 2018     100 %   $ 168,440,585     $ 5,502,796  
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition
b. Assets acquired and liabilities assumed at the date of acquisition

 

    NT$   US$ (Note 4)
         
Assets        
Cash and cash equivalents   $ 20,088,970     $ 656,288  
Trade and other receivables     15,840,649       517,499  
Inventories     5,693,644       186,006  

 

 

    NT$   US$ (Note 4)
         
Property, plant and equipment   $ 81,985,622     $ 2,678,393  
Intangible assets     31,354,386       1,024,318  
Others     24,945,922       814,960  
Liabilities                
Trade and other payables     (19,755,598 )     (645,396 )
Borrowings and bonds payables     (24,157,174 )     (789,192 )
Others     (3,963,201 )     (129,474 )
                 
Fair value of identifiable net assets acquired   $ 132,033,220     $ 4,313,402  
Summary of Goodwill Recognized on Acquisition
c. Goodwill recognized on acquisitions

 

    NT$   US$ (Note 4)
         
Total consideration   $ 168,440,585     $ 5,502,796  
Add: Non-controlling interests     3,582,866       117,049  
Less: Fair value of identifiable net assets acquired     (132,033,220 )     (4,313,402 )
                 
Goodwill recognized on acquisition   $ 39,990,231     $ 1,306,443  
Summary of Net Cash Outflow on Acquisition of Subsidiaries
d. Net cash outflow on acquisition of subsidiaries

 

    NT$   US$ (Note 4)
         
Total consideration   $ 168,440,585     $ 5,502,796  
Less: Payable for consideration representing the ordinary shares originally held by ASE     (53,109,760 )     (1,735,046 )
Less: Cash and cash equivalent acquired     (20,088,970 )     (656,288 )
                 
    $ 95,241,855     $ 3,111,462