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Earnings Per Share | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Earnings Per Share |
28. | EARNINGS PER SHARE
The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows: Net profit for the year
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit for the year attributable to owners of the Company |  | $ | 22,819,119 |  |  | $ | 26,220,721 |  |  | $ | 17,060,591 |  |  | $ | 570,397 |
Effect of potentially dilutive ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From subsidiaries’ potentially dilutive ordinary shares |  |  | (813,627 | ) |  |  | (418,295 | ) |  |  | (385,865 | ) |  |  | (12,901 | )
From the investments in associates |  |  | (367,687 | ) |  |  | — |  |  |  | — |  |  |  | — |
From convertible bonds |  |  | 93,781 |  |  |  | — |  |  |  | — |  |  |  | — |
Earnings used in the computation of diluted earnings per share |  | $ | 21,731,586 |  |  | $ | 25,802,426 |  |  | $ | 16,674,726 |  |  | $ | 557,496 |
Weighted average number of ordinary shares outstanding (in thousand shares):
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
Weighted average number of ordinary shares in computation of basic earnings per share |  |  | 4,080,443 |  |  |  | 4,245,247 |  |  |  | 4,251,964 |
Effect of potentially dilutive ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |
From convertible bonds |  |  | 62,456 |  |  |  | — |  |  |  | — |
From employee share options |  |  | 19,934 |  |  |  | 5,103 |  |  |  | 10,232 |
From employees’ compensation |  |  | 21,787 |  |  |  | 779 |  |  |  | 570 |
Weighted average number of ordinary shares in computation of diluted earnings per share |  |  | 4,184,620 |  |  |  | 4,251,129 |  |  |  | 4,262,766 |
For the computation of earnings per ADS, the denominators were the half of the aforementioned weighted average outstanding shares (1 ADS represents 2 ordinary shares) while the numerators held constant. The Group is able to settle the employees’ compensation by cash or shares. The Group assumed that the entire amount of the compensation would be settled in shares and the resulting potential shares were included in the weighted average number of ordinary shares outstanding used in the computation of diluted earnings per share if the effect is dilutive. Such dilutive effect of the potential shares was included in the computation of diluted earnings per share until the shareholders approve the number of shares to be distributed to employees at their meeting in following year. The third unsecured convertible overseas bonds issued by ASE were of anti-dilutive effect for the year ended December 31, 2017 and, therefore, were excluded from the computation of diluted earnings per share for the respective year.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2019-03-27 + Details
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