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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
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 |  | 2018 |  | 2019
ASE |  | Engaged in the packaging and testing of semiconductors |  | 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 |  | R.O.C. |  | 100.0 |  | 100.0
Luchu Development Corporation |  | Engaged in the development of real estate properties |  | R.O.C. |  | 86.1 |  | 86.1
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2018 |  | 2019
TLJ Intertech Inc. |  | Engaged in information software services |  | R.O.C. |  | 60.0 |  | 60.0
MingFeng Information Service Corp., Ltd. |  | Engaged in information software services, and was established in May 2018. |  | R.O.C. |  | 100.0 |  | 100.0
ASE Embedded Electronics Inc. (“ASEEE”) |  | Engaged in the sale and manufacturing of embedded substrate |  | R.O.C. |  | - |  | 100.0
Advanced Microelectronic Products Inc. (“AMPI”) |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  | - |  | 51.0
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
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2018 |  | 2019
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
Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  | 70.0 |  | 100.0
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 |  | 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
ISE Labs, China, Ltd. |  | Engaged in the testing of semiconductors, and was established in October 2018 |  | Shanghai, China |  | 100.0 |  | 100.0
Wuxi Tongzhi Microelectronics Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Wuxi, China |  | 100.0 |  | 100.0
USI Global |  | Merged by the Company in January 2019 |  | R.O.C. |  | 100.0 |  | -
USIINC |  | Engaged in investing activity |  | R.O.C. |  | 100.0 |  | 100.0
Huntington Holdings International Co. Ltd. |  | Holding company |  | British Virgin Islands |  | 100.0 |  | 100.0
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2018 |  | 2019
Unitech Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  | 100.0 |  | 100.0
Real Tech Holdings Limited |  | Holding company |  | British Virgin Islands |  | 100.0 |  | 100.0
Universal ABIT Holding Co., Ltd. |  | In the process of liquidation |  | British Cayman Islands |  | 100.0 |  | 100.0
Rising Capital Investments Limited |  | Liquidated in November 2019 |  | British Virgin Islands |  | 100.0 |  | -
Rise Accord Limited |  | Liquidated in December 2019 |  | British Virgin Islands |  | 100.0 |  | -
Universal Scientific Industrial (Kunshan) Co., Ltd. |  | Engaged in the manufacturing and sale of computer assistance system and related peripherals |  | Kun Shan, China |  | 100.0 |  | 100.0
USI Enterprise Limited (“USIE”) |  | Engaged in the services of investment advisory and warehousing management |  | Hong Kong |  | 95.4 |  | 95.8
USISH |  | Engaged in the designing, manufacturing and sale of electronic components |  | Shanghai, China |  | 74.6 |  | 75.3
Universal Global Technology Co., Limited |  | Holding company |  | Hong Kong |  | 74.6 |  | 75.3
Universal Global Technology (Kunshan) Co., Ltd. |  | Engaged in the designing and manufacturing of electronic components |  | Kun Shan, China |  | 74.6 |  | 75.3
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 |  | 74.6 |  | 75.3
Universal Global Electronics (Shanghai) Co., Ltd. |  | Engaged in the sale of electronic components and telecommunications equipment |  | Shanghai, China |  | 74.6 |  | 75.3
USI America Inc. |  | Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service |  | U.S.A. |  | 74.6 |  | 75.3
Universal Global Industrial Co., Limited |  | Engaged in manufacturing, trading and investing activity |  | Hong Kong |  | 74.6 |  | 75.3
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2018 |  | 2019
Universal Global Scientific Industrial Co., Ltd. (“UGTW”) |  | Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services |  | R.O.C. |  | 74.6 |  | 75.3
Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  | 74.6 |  | 75.3
USI Japan Co., Ltd. |  | Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories |  | Japan |  | 74.6 |  | 75.3
USI Electronics (Shenzhen) Co., Ltd. |  | Engaged in the design, manufacturing and sale of motherboards and computer peripherals |  | Shenzhen, China |  | 74.6 |  | 75.3
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 |  | 75.3
Universal Scientific Industrial Co., Ltd. (“USI”) |  | Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories |  | R.O.C. |  | 74.4 |  | 75.3
Semicondutores Avancados do Brasil S.A. |  | Engaged in the research and manufacturing of multi-functional system-in-package products, and was established in March 2019 and then invested in May 2019 |  | Brasil |  | - |  | 56.5
Huanrong Electronics (Huizhou) Co., Ltd. |  | Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services, and was established in April 2019 and then invested in May 2019 |  | Huizhou, China |  | - |  | 75.3
|  |  |  | Establishment and |  | Percentage of Ownership (%) December 31
Name of Investee |  | Main Businesses |  | Operating Location |  | 2018 |  | 2019
Universal Scientific Industrial (France) (“USIFR”) |  | Engaged in investing activities and was established in August 2019 |  | France |  | - |  | 75.3
Chung Hong Electronics Poland Sp. z o.o. (“UGPL”) |  | Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules and was established in October 2019 |  | Poland |  | - |  | 45.2
SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuits |  | R.O.C. |  | 100.0 |  | 100.0
SPIL (B.V.I.) Holding Limited |  | Engaged in investing activities |  | British Virgin Islands |  | 100.0 |  | 100.0
Siliconware Investment Co., Ltd. |  | Engaged in investing activities |  | R.O.C. |  | 100.0 |  | 100.0
Siliconware USA, Inc. |  | Engaged in marketing activities |  | U.S.A. |  | 100.0 |  | 100.0
SPIL (Cayman) Holding Limited |  | Engaged in investing activities |  | British Cayman Islands |  | 100.0 |  | 100.0
Siliconware Technology (Suzhou) Limited (“SZ”) |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  | 70.0 |  | 100.0
Siliconware Electronics (Fujian) Co., Limited |  | Engaged in the packaging and testing of semiconductors |  | Fujian, China |  | 100.0 |  | 100.0

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- Definition The disclosure of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2019-01-01 -Paragraph 17 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_17_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2019-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_16_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B4 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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