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Share-based Payment Arrangements (Tables)

12 Months Ended

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 4th share options		40.8-45.2		1.5
ASE 5th share options		73.0		6.7
The Company 1st share options		56.4		9.9
December 31, 2019
ASE 4th share options		40.8-45.2		0.5
ASE 5th share options		73.0		5.7
The Company 1st 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
1st share options		1.5		2.0
2nd and 3rd share options		2.4-2.9		2.1
December 31, 2019
1st share options		1.5		1.0
3rd 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 1st 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 1st 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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