XML 66 R67.htm IDEA: XBRL DOCUMENT
v3.20.1

Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Statement [LineItems] |
Summary of Share Capital |
| a. | Share capital
Ordinary shares
|  | December 31
|  | 2018 |  | 2019
Numbers of shares authorized (in thousands) |  |  | 5,000,000 |  |  |  | 5,000,000 |
Numbers of shares reserved (in thousands) |  |  |  |  |  |  |  |
Employee share options |  |  | 400,000 |  |  |  | 400,000 |
Number of shares issued and fully paid (in thousands) |  |  | 4,321,714 |  |  |  | 4,330,528 |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Share capital authorized |  | $ | 50,000,000 |  |  | $ | 50,000,000 |  |  | $ | 1,671,682 |
Share capital reserved |  |  |  |  |  |  |  |  |  |  |  |
Employee share options |  | $ | 4,000,000 |  |  | $ | 4,000,000 |  |  | $ | 133,735 |
Share capital issued and fully paid |  | $ | 43,217,144 |  |  | $ | 43,305,287 |  |  | $ | 1,447,853 |
Summary of Capital Surplus |
| b. | Capital surplus
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) |  |  |  |  |  |  |  |  |  |  |  |
Issuance of ordinary shares |  | $ | 12,906,401 |  |  | $ | 13,070,330 |  |  | $ | 436,989 |
Merger by share exchange |  |  | 117,693,658 |  |  |  | 117,693,658 |  |  |  | 3,934,927 |
Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition |  |  | 6,034,102 |  |  |  | 3,254,489 |  |  |  | 108,809 |
|  |  | 136,634,161 |  |  |  | 134,018,477 |  |  |  | 4,480,725 |
May be used to offset a deficit only |  |  |  |  |  |  |  |  |  |  |  |
Changes in percentage of ownership interest in subsidiaries (2) |  |  | 3,727,336 |  |  |  | 891,876 |  |  |  | 29,819 |
Treasury share transactions |  |  | 182,354 |  |  |  | 364,708 |  |  |  | 12,193 |
Exercised employee share options |  |  | 1,366,480 |  |  |  | 1,443,995 |  |  |  | 48,278 |
Expired share options (Note 29) |  |  | 645,978 |  |  |  | 645,903 |  |  |  | 21,595 |
Share of changes in capital surplus of associates |  |  | 87,136 |  |  |  | 16,266 |  |  |  | 544 |
Dividends that the claim period has elapsed and unclaimed by shareholders |  |  | 872 |  |  |  | 1,942 |  |  |  | 65 |
|  |  | 6,010,156 |  |  |  | 3,364,690 |  |  |  | 112,494 |
May not be used for any purpose |  |  |  |  |  |  |  |  |  |  |  |
Employee share options |  |  | 583,542 |  |  |  | 1,304,250 |  |  |  | 43,606 |
Others (3) |  |  | 48,805 |  |  |  | 222,946 |  |  |  | 7,454 |
|  |  | 632,347 |  |  |  | 1,527,196 |  |  |  | 51,060 |
|  | $ | 143,276,664 |  |  | $ | 138,910,363 |  |  | $ | 4,644,279 |
| 1) | Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).
| 2) | Such capital surplus arises from the effect of changes in ownership interest in a subsidiary resulted from equity transactions other than actual disposal or acquisition, or from changes in capital surplus of subsidiaries accounted for using the equity method.
| 3) | Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities.
Disclosure of Detailed Information About Appropriation of Retained Earnings Explanatory | The appropriation of earnings for 2018 resolved at the Company’s shareholders’ meeting in June 2019, was as follows:
|  | Appropriation of Earnings |  | Dividends Per Share
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
|  |  |  |  |  | (in dollars) |  | (in dollars)
Legal reserve |  | $ | 2,203,895 |  |  | $ | 73,684 |  |  |  |  |  |  |  |  |
Special reserve |  |  | 3,548,844 |  |  |  | 118,651 |  |  |  |  |  |  |  |  |
Cash dividends |  |  | 10,806,454 |  |  |  | 361,299 |  |  | $ | 2.50 |  |  | $ | 0.1 |
|  | $ | 16,559,193 |  |  | $ | 553,634 |  |  |  |  |  |  |  |  |
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI |
| 3) | Unrealized gain (loss) on financial assets at FVTOCI
|  | For the Year Ended December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 422,570 |  |  | $ | (1,015,107 | ) |  | $ | (33,939 | )
Adjustment on initial application of IFRS 9 |  |  | (287,053 | ) |  |  | — |  |  |  | — |
Balance at January 1 as adjusted |  |  | 135,517 |  |  |  | (1,015,107 | ) |  |  | (33,939 | )
Unrealized gain (loss) recognized during the year |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments |  |  | (63,076 | ) |  |  | (2,052 | ) |  |  | (69 | )
Equity instruments |  |  | (398,513 | ) |  |  | (283,472 | ) |  |  | (9,477 | )
Share from associates and joint venture accounted for using the equity method |  |  | (555,271 | ) |  |  | 1,501,689 |  |  |  | 50,207 |
Realized loss (gain) recognized during the year |  |  |  |  |  |  |  |  |  |  |  |
Disposal of equity instruments and transferred cumulative gain to retained earnings |  |  | (1,518 | ) |  |  | — |  |  |  | — |
Disposal of associates and joint venture accounted for using the equity method |  |  | (133,364 | ) |  |  | — |  |  |  | — |
Share from associates and joint venture accounted for using the equity method |  |  | 1,118 |  |  |  | (404,156 | ) |  |  | (13,512 | )
Balance at December 31 |  | $ | (1,015,107 | ) |  | $ | (203,098 | ) |  | $ | (6,790 | )
Summary of Treasury Shares | e . Treasury shares (in thousand shares)
|  | Balance at |  |  |  |  |  | Balance at
|  | January 1 |  | Addition |  | Decrease |  | December 31
2017 |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | — |  |  |  | — |  |  |  | 145,883 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | — |  |  |  | — |  |  |  | 120,000 |
|  |  | 265,883 |  |  |  | — |  |  |  | — |  |  |  | 265,883 |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 145,883 |  |  |  | — |  |  |  | (72,942 | ) |  |  | 72,941 |
Shares reserved for bonds conversion |  |  | 120,000 |  |  |  | — |  |  |  | (120,000 | ) |  |  | — |
Shares repurchased from dissenting shareholders in accordance with Business Mergers And Acquisitions Act |  |  | — |  |  |  | 1,852 |  |  |  | (1,852 | ) |  |  | — |
|  |  | 265,883 |  |  |  | 1,852 |  |  |  | (194,794 | ) |  |  | 72,941 |
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares held by subsidiaries |  |  | 72,941 |  |  |  | — |  |  |  | — |  |  |  | 72,941 |
Summary of Shares Held By Subsidiaries | The Company’s shares held by its subsidiaries at each balance sheet date were as follows:
|  | Shares Held By Subsidiaries |  | Carrying Amount |  | Carrying Amount |  | Fair Value |  | Fair Value
|  | (in thousand shares) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2018 |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 44,100 |  |  | $ | 1,380,721 |  |  |  |  |  |  | $ | 2,571,044 |  |  |  |  |
J&R Holding |  |  | 23,352 |  |  |  | 381,709 |  |  |  |  |  |  |  | 1,361,415 |  |  |  |  |
ASE Test, Inc. |  |  | 5,489 |  |  |  | 196,677 |  |  |  |  |  |  |  | 320,031 |  |  |  |  |
|  |  | 72,941 |  |  | $ | 1,959,107 |  |  |  |  |  |  | $ | 4,252,490 |  |  |  |  |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ASE Test |  |  | 44,100 |  |  | $ | 1,380,721 |  |  | $ | 46,162 |  |  | $ | 3,669,140 |  |  | $ | 122,673 |
J&R Holding |  |  | 23,352 |  |  |  | 381,709 |  |  |  | 12,762 |  |  |  | 1,942,876 |  |  |  | 64,957 |
ASE Test, Inc. |  |  | 5,489 |  |  |  | 196,677 |  |  |  | 6,576 |  |  |  | 456,717 |  |  |  | 15,270 |
|  |  | 72,941 |  |  | $ | 1,959,107 |  |  | $ | 65,500 |  |  | $ | 6,068,733 |  |  | $ | 202,900 |
Summary of Non-controlling Interests | Non-controlling interests
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 12,000,551 |  |  | $ | 13,190,129 |  |  | $ | 17,639,487 |  |  | $ | 589,752 |
Adjustment on initial application of IFRS 15 |  |  | — |  |  |  | 5,183 |  |  |  | — |  |  |  | — |
Balance at January 1 as adjusted |  |  | 12,000,551 |  |  |  | 13,195,312 |  |  |  | 17,639,487 |  |  |  | 589,752 |
Share of profit for the year |  |  | 1,677,941 |  |  |  | 1,203,588 |  |  |  | 1,207,974 |  |  |  | 40,387 |
Other comprehensive income (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exchange difference on translating foreign operations |  |  | (334,920 | ) |  |  | (198,365 | ) |  |  | (414,010 | ) |  |  | (13,842 | )
Unrealized gain on available-for-sale financial assets |  |  | 5,763 |  |  |  | — |  |  |  | — |  |  |  | — |
Unrealized loss on equity instruments at FVTOCI |  |  | — |  |  |  | (23,928 | ) |  |  | (10,773 | ) |  |  | (360 | )
Remeasurement on defined benefit plans |  |  | (13,724 | ) |  |  | (30,079 | ) |  |  | (7,422 | ) |  |  | (248 | )
Non-controlling interests arising from acquisition of subsidiaries (Note 30) |  |  | — |  |  |  | 3,582,866 |  |  |  | 666,651 |  |  |  | 22,289 |
Subscribing for ordinary shares form subsidiaries’ cash capital increase |  |  | — |  |  |  | — |  |  |  | 83,044 |  |  |  | 2,776 |
Acquisition of non-controlling interests in subsidiaries (Note 32) |  |  | — |  |  |  | (2,492,915 | ) |  |  | (5,084,785 | ) |  |  | (170,003 | )
Partial disposal of subsidiaries (Note 32) |  |  | (3,055 | ) |  |  | 1,693,064 |  |  |  | — |  |  |  | — |
Subsidiaries’ buy back of their own outstanding ordinary shares (Note 32) |  |  | — |  |  |  | (801,884 | ) |  |  | (2,017,319 | ) |  |  | (67,446 | )
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries |  | $ | 263,213 |  |  | $ | 1,936,643 |  |  | $ | 1,672,310 |  |  | $ | 55,911 |
Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries |  |  | (159,200 | ) |  |  | — |  |  |  | — |  |  |  | — |
Cash dividends to non-controlling interests |  |  | (246,440 | ) |  |  | (424,815 | ) |  |  | (360,245 | ) |  |  | (12,044 | )
Balance at December 31 |  | $ | 13,190,129 |  |  | $ | 17,639,487 |  |  | $ | 13,374,912 |  |  | $ | 447,172 |
Exchange differences on translating foreign operations [member] |
Statement [LineItems] |
Summary of Other Reserves | 1) Exchange differences on translating foreign operations
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | (1,643,623 | ) |  | $ | (6,733,659 | ) |  | $ | (5,888,574 | ) |  | $ | (196,876 | )
Exchange differences on translating foreign operations |  |  | (4,952,815 | ) |  |  | 426,186 |  |  |  | (4,788,135 | ) |  |  | (160,085 | )
Share from associates and joint venture accounted for using the equity method |  |  | (137,221 | ) |  |  | 136,608 |  |  |  | (85,975 | ) |  |  | (2,875 | )
Disposal of associates and joint venture accounted for using the equity method |  |  | — |  |  |  | 282,291 |  |  |  | — |  |  |  | — |
Balance at December 31 |  | $ | (6,733,659 | ) |  | $ | (5,888,574 | ) |  | $ | (10,762,684 | ) |  | $ | (359,836 | )
Unrealized gain (loss) on available-for-sale financial assets [member] |
Statement [LineItems] |
Summary of Other Reserves |
|  | 2) | Unrealized gain (loss) on available-for-sale financial assets
|  | For the Year Ended December 31, 2017
|  | NT$
Balance at January 1, 2017 |  | $ | (197,314 | )
Unrealized gain arising on revaluation of available-for-sale financial assets |  |  | 169,585 |
Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets |  |  | 50,206 |
Cumulative gain reclassified to profit or loss on disposal of available-for-sale financial assets |  |  | (1,517 | )
Share from associates and joint venture accounted for using the equity method |  |  | 401,610 |
Balance at December 31, 2017 |  | $ | 422,570 |

X
- Definition Disclosure of detailed information about appropriation of retained earnings explanatory. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutAppropriationOfRetainedEarningsExplanatoryTableTextBlock
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Financial Assets Designated At Fair Value [text block] + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutFinancialAssetsDesignatedAtFairValueExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of share premium. + References No definition available. + Details
Name: | asx_DisclosureOfSharePremiumExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of shares held by subsidiaries. + References No definition available. + Details
Name: | asx_DisclosureOfSharesHeldBySubsidiariesExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | asx_StatementLineItems
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of classes of share capital. [Refer: Share capital [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 79 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_79_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 79 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_79_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfTreasurySharesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |