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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
)