XML 25 R72.htm IDEA: XBRL DOCUMENT
v3.20.1

Business Combinations (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Statement [LineItems] |
Summary of Subsidiary Acquired |
| a. | Subsidiaries acquired
|  | 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 |  | 100.00 |  | $ | 168,440,585 |  |  |  |  |
AMPI |  | Engaged in the manufacturing of integrated circuit |  | April 30, 2019 |  | 50.97 |  | $ | 250,000 |  |  | $ | 8,358 |
ASEEE |  | Engaged in the production of embedded substrate |  | April 26, 2019 |  | 51.00 |  | $ | — |  |  | $ | — |
UGPL |  | Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules |  | October 31, 2019 |  | 60.00 |  | $ | 313,057 |  |  | $ | 10,467 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| a. | Assets acquired and liabilities assumed at the date of acquisition
|  | SPIL |  | AMPI |  | ASEEE |  | UGPL
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 20,088,970 |  |  | $ | 349,496 |  |  | $ | 23,197 |  |  | $ | 108,718 |
Trade and other receivables |  |  | 15,840,649 |  |  |  | 371,144 |  |  |  | 5,732 |  |  |  | 58,713 |
Inventories |  |  | 5,693,644 |  |  |  | 403,887 |  |  |  | 11,033 |  |  |  | 229 |
Property, plant and equipment |  |  | 81,985,622 |  |  |  | 683,207 |  |  |  | 1,361,572 |  |  |  | 525,048 |
Intangible assets |  |  | 31,354,386 |  |  |  | 128,900 |  |  |  | 290,757 |  |  |  | 11,704 |
Others |  |  | 24,945,922 |  |  |  | 237,766 |  |  |  | 317,888 |  |  |  | 99,112 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | (19,755,598 | ) |  |  | (224,295 | ) |  |  | (133,278 | ) |  |  | (217,887 | )
Borrowings and bonds payables |  |  | (24,157,174 | ) |  |  | (951,519 | ) |  |  | (1,371,395 | ) |  |  | (190,737 | )
Others |  |  | (3,963,201 | ) |  |  | (148,723 | ) |  |  | (290,273 | ) |  |  | (63,708 | )
Fair value of identifiable net assets acquired |  | $ | 132,033,220 |  |  | $ | 849,863 |  |  | $ | 215,233 |  |  | $ | 331,192 |
|  |  |  |  |  |  | AMPI |  |  |  | ASEEE |  |  |  | UGPL |
|  |  |  |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  |  |  |  | $ | 11,685 |  |  | $ | 776 |  |  | $ | 3,635 |
Trade and other receivables |  |  |  |  |  |  | 12,409 |  |  |  | 192 |  |  |  | 1,963 |
Inventories |  |  |  |  |  |  | 13,503 |  |  |  | 369 |  |  |  | 8 |
Property, plant and equipment |  |  |  |  |  |  | 22,842 |  |  |  | 45,522 |  |  |  | 17,554 |
Intangible assets |  |  |  |  |  |  | 4,310 |  |  |  | 9,721 |  |  |  | 391 |
Others |  |  |  |  |  |  | 7,949 |  |  |  | 10,628 |  |  |  | 3,314 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  |  |  |  |  | (7,499 | ) |  |  | (4,456 | ) |  |  | (7,285 | )
Borrowings and bonds payables |  |  |  |  |  |  | (31,813 | ) |  |  | (45,851 | ) |  |  | (6,377 | )
Others |  |  |  |  |  |  | (4,972 | ) |  |  | (9,705 | ) |  |  | (2,130 | )
Fair value of identifiable net assets acquired |  |  |  |  |  | $ | 28,414 |  |  | $ | 7,196 |  |  | $ | 11,073 |
Summary of Goodwill Recognized on Acquisition |
| c. | Goodwill recognized on acquisitions
|  | SPIL |  | AMPI |  | ASEEE |  | UGPL
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Consideration transferred |  | $ | 168,440,585 |  |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |
Add: Fair value of investments previously owned |  |  | — |  |  |  | 315,925 |  |  |  | 117,609 |  |  |  | — |
Add: Non-controlling interests |  |  | 3,582,866 |  |  |  | 416,716 |  |  |  | 105,464 |  |  |  | 142,494 |
Less: Fair value of identifiable net assets acquired |  |  | (132,033,220 | ) |  |  | (849,863 | ) |  |  | (215,233 | ) |  |  | (331,192 | )
Goodwill recognized on acquisition |  | $ | 39,990,231 |  |  | $ | 132,778 |  |  | $ | 7,840 |  |  | $ | 124,359 |
|  | AMPI |  | ASEEE |  | UGPL
|  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |
Consideration transferred |  | $ | 8,358 |  |  | $ | — |  |  | $ | 10,467 |
Add: Fair value of investments previously owned |  |  | 10,563 |  |  |  | 3,932 |  |  |  | — |
Add: Non-controlling interests |  |  | 13,932 |  |  |  | 3,526 |  |  |  | 4,764 |
Less: Fair value of identifiable net assets acquired |  |  | (28,414 | ) |  |  | (7,196 | ) |  |  | (11,073 | )
Goodwill recognized on acquisition |  | $ | 4,439 |  |  | $ | 262 |  |  | $ | 4,158 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
d. | Net cash outflow (inflow) on acquisition of subsidiaries
|  | SPIL |  | AMPI |  | ASEEE |  | UGPL
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Consideration paid in cash |  | $ | 168,440,585 |  |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |
Less: Payable for consideration representing the ordinary shares originally held by ASE |  |  | (53,109,760 | ) |  |  | — |  |  |  | — |  |  |  | — |
Less: Cash and cash equivalent acquired |  |  | (20,088,970 | ) |  |  | (349,496 | ) |  |  | (23,197 | ) |  |  | (108,718 | )
Net cash outflow (inflow) on acquisition of subsidiaries |  | $ | 95,241,855 |  |  | $ | (99,496 | ) |  | $ | (23,197 | ) |  | $ | 204,339 |
|  | AMPI |  | ASEEE |  | UGPL
|  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |
Consideration paid in cash |  | $ | 8,358 |  |  | $ | — |  |  | $ | 10,467 |
Less: Cash and cash equivalent acquired |  |  | (11,685 | ) |  |  | (775 | ) |  |  | (3,635 | )
Net cash outflow (inflow) on acquisition of subsidiaries |  | $ | (3,327 | ) |  | $ | (775 | ) |  | $ | 6,832 |
Summary of Impact of Acquisitions by Comprehensive Income |
| e . | Impact of acquisitions on the results of the Group
The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:
|  | SPIL (For the Period from April 30, 2018 through December 31, 2018) |  | AMPI (For the Period from April 30, 2019 through December 31, 2019) |  | ASEEE (For the Period from April 26, 2019 through December 31, 2019) |  | UGPL (For the Period from October 31, 2019 through December 31, 2019)
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Operating revenue |  | $ | 61,247,727 |  |  | $ | 704,243 |  |  | $ | (1,159 | ) |  | $ | 39,080 |
Net profit (loss) |  | $ | 7,629,382 |  |  | $ | (217,163 | ) |  | $ | (469,598 | ) |  | $ | (11,995 | )
|  | AMPI (For the Period from April 30, 2019 through December 31, 2019) |  | ASEEE (For the Period from April 26, 2019 through December 31, 2019) |  | UGPL (For the Period from October 31, 2019 through December 31, 2019)
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Operating revenue |  | $ | 23,545 |  |  | $ | (39 | ) |  | $ | 1,307 |
Net loss |  | $ | (7,261 | ) |  | $ | (15,700 | ) |  | $ | (401 | )

X
- Definition Disclosure of detailed information about date of acquisition and consideration transferred in business combinations explanatory. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutDateOfAcquisitionAndConsiderationTransferredInBusinessCombinationsExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about goodwill recognized on business combination. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutGoodwillRecognizedOnBusinessCombinationExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about net cash outflow on acquisition of subsidiaries explanatory + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutNetCashOutflowOnAcquisitionOfSubsidiariesExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of impact of acquisition by comprehensive income [text block] + References No definition available. + Details
Name: | asx_DisclosureOfImpactOfAcquisitionByComprehensiveIncomeExplanatory
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 detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration