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Share-based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2019
ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about the share option plans that ASE granted for the year ended December 31, 2017 and for the period from January 1, 2018 through April 29, 2018 was as follows:
|  | For the Year Ended December 31, 2017 |  | For the Period from January 1, 2018 to April 29, 2018
|  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$)
Balance, beginning of period |  |  | 210,795 |  |  | $ | 27.3 |  |  |  | 135,961 |  |  | $ | 30.2 |
Options forfeited |  |  | (5,407 | ) |  |  | 36.3 |  |  |  | (1,692 | ) |  |  | 36.3 |
Options expired |  |  | (1,790 | ) |  |  | 21.1 |  |  |  | — |  |  |  | — |
Options exercised |  |  | (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 |  |  | 135,961 |  |  |  | 30.2 |  |  |  | — |  |  |  | — |
Options exercisable, end of period |  |  | 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$) |  | Weighted Average Remaining Contractual Life (Years)
December 31, 2018 |  |  |  |
ASE 4 th share options |  | 40.8-45.2 |  | 1.5
ASE 5 th share options |  | 73.0 |  | 6.7
The Company 1 st share options |  | 56.4 |  | 9.9
December 31, 2019 |  |  |  |
ASE 4 th share options |  | 40.8-45.2 |  | 0.5
ASE 5 th share options |  | 73.0 |  | 5.7
The Company 1 st share options |  | 54.4 |  | 8.9
ASE Mauritius Inc. option plan [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31, 2017
|  | Number of |  | Exercise
|  | Options |  | Price
|  | (In |  | Per Share
|  | Thousands) |  | (US$)
Balance at January 1 |  |  | 28,470 |  |  | $ | 1.7 |
Options forfeited |  |  | (250 | ) |  |  | 1.7 |
Options expired |  |  | (28,220 | ) |  |  | 1.7 |
Balance at December 31 |  |  | — |  |  |  | — |
Options exercisable, end of year |  |  | — |  |  |  | — |
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
|  | 2017 |  | 2018 |  | 2019
|  | Number of Options (In Thousands) |  | Weighted Average Exercise Price Per Share (US$) |  | Number of Options (In Thousands) |  | Weighted Average Exercise Price Per Share (US$) |  | Number of Options (In Thousands) |  | Weighted Average Exercise Price Per Share (US$)
Balance at January 1 |  |  | 25,933 |  |  | $ | 2.2 |  |  |  | 25,556 |  |  | $ | 2.2 |  |  |  | 16,711 |  |  | $ | 2.1 |
Options exercised |  |  | (377 | ) |  |  | 1.9 |  |  |  | (8,845 | ) |  |  | 2.2 |  |  |  | (8,362 | ) |  |  | 2.0 |
Balance at December 31 |  |  | 25,556 |  |  |  | 2.2 |  |  |  | 16,711 |  |  |  | 2.1 |  |  |  | 8,349 |  |  |  | 2.3 |
Options exercisable, end of year |  |  | 25,556 |  |  |  | 2.2 |  |  |  | 16,711 |  |  |  | 2.1 |  |  |  | 8,349 |  |  |  | 2.3 |
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, 2018 |  |  |  |
1 st share options |  | 1.5 |  | 2.0
2 nd and 3 rd share options |  | 2.4-2.9 |  | 2.1
December 31, 2019 |  |  |  |
1 st share options |  | 1.5 |  | 1.0
3 rd share options |  | 2.9 |  | 1.4
New shares reserved for subscription by employees under cash capital increase [member] |
Statement [LineItems] |
Summary of Inputs Related to Fair Value of 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$2.80 per share |
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. | The fair value of USISH’s 2019 restricted shares were measured at the grant date by using the Black-Scholes Option Pricing Model incorporated with the effect of the lock-up period, while the fair value of USISH’s 2019 share options and the Company’s 1 st share options granted in 2019 and 2018, respectively, were measured at the grant date by using the trinomial tree model. The inputs to the models were as follows:
|  | The Company 1 st share options |  | USISH 2019 share options |  | USISH 2019 restricted shares
Share price at the grant date |  | NT$58.80 per share |  | CNY15.84 per share |  | CNY16.30 per share
Exercise price |  | NT$56.40 per share |  | CNY13.34 per share |  | CNY13.34 per share
Expected volatility (%) |  | 27.77-28.86 |  | 45.07-51.80 |  | 47.77
Expected lives |  | 4.8 years-7.0 years |  | 3.0 years-5.0 years |  | -
Expected dividend yield |  | - |  | - |  | -
Risk free interest rate (%) |  | 0.73-0.80 |  | 2.80-2.97 |  | 2.70
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
|  | 2017 |  | 2018 |  | 2019
|  | 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 |  |  | 24,997 |  |  | $ | 15.5 |  |  |  | 22,341 |  |  | $ | 15.5 |  |  |  | 21,537 |  |  | $ | 15.5 |
Options granted |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 23,323 |  |  |  | 13.3 |
Options exercised |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3,164 | ) |  |  | 15.5 |
Options forfeited |  |  | (2,656 | ) |  |  | 15.5 |  |  |  | (804 | ) |  |  | 15.5 |  |  |  | (463 | ) |  |  | 15.4 |
Balance at December 31 |  |  | 22,341 |  |  |  | 15.5 |  |  |  | 21,537 |  |  |  | 15.5 |  |  |  | 41,233 |  |  |  | 14.3 |
Options exercisable, end of year |  |  | 8,896 |  |  |  | 15.5 |  |  |  | 12,884 |  |  |  | 15.5 |  |  |  | 13,694 |  |  |  | 15.5 |
Fair value of options granted (CNY) |  | $ | — |  |  |  |  |  |  | $ | — |  |  |  |  |  |  |  | $ 6.27-13.47 |  |  |  |  |
Joint share exchange agreement [member] | ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about the share option plans that the Company granted and assumed for the period from April 30, 2018 through December 31, 2018 and for the year ended December 31, 2019 was as follows:
|  | For the Year Ended December 31
|  | 2018 |  | 2019
|  |  |  | Weighted |  |  |  | Weighted
|  |  |  | Average |  |  |  | Average
|  | Number of |  | Exercise |  | Number of |  | Exercise
|  | Options |  | Price |  | Options |  | Price
|  | (In |  | Per Share |  | (In |  | Per Share
|  | Thousands) |  | (NT$) |  | Thousands) |  | (NT$)
Balance, beginning of year |  |  | — |  |  | $ | — |  |  |  | 183,814 |  |  | $ | 58.1 |
Options assumed on April 30, 2018 |  |  | 56,856 |  |  |  | 61.7 |  |  |  | — |  |  |  | — |
Options granted |  |  | 131,863 |  |  |  | 56.4 |  |  |  | — |  |  |  | — |
Options forfeited |  |  | (1,582 | ) |  |  | 71.5 |  |  |  | (4,214 | ) |  |  | 61.8 |
Options exercised |  |  | (3,323 | ) |  |  | 43.6 |  |  |  | (8,814 | ) |  |  | 48.4 |
Balance, end of year |  |  | 183,814 |  |  |  | 58.1 |  |  |  | 170,786 |  |  |  | 57.0 |
Options exercisable, end of year |  |  | 36,354 |  |  |  | 58.1 |  |  |  | 33,822 |  |  |  | 63.5 |
Fair value of options granted (NT$) |  |  | $ 16.28-19.12 |  |  |  |  |  |  | $ | — |  |  |  |  |

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