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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Summary of Subsidiaries
 
 
2)
Subsidiaries included in consolidated financial statements were as follows:
 
 
 
 
 
 
 
Establishment
 
Percentage of Ownership (%)
 
 
 
 
 
 
and Operating
 
December
 
December
Name of Investor
 
Name of Investee
 
Main Businesses
 
Location
 
31, 2019
 
31, 2020
 
 
 
 
 
 
 
 
 
 
 
The Company
 
ASE
 
Engaged in the packaging and testing of semiconductors
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
 
 
USI Inc. (“USIINC”)
 
Holding company
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
 
 
SPIL
 
Engaged in the assembly, testing and turnkey services of integrated circuit
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
ASE
 
A.S.E. Holding Limited
 
Holding company
 
Bermuda
 
 
100.0
 
 
 
100.0
 
 
 
J & R Holding Limited (“J&R Holding”)
 
Holding company
 
Bermuda
 
 
100.0
 
 
 
100.0
 
 
 
Innosource Limited
 
Holding company
 
British Virgin Islands
 
 
100.0
 
 
 
100.0
 
 
 
Omniquest Industrial Limited
 
Holding company
 
British Virgin Islands
 
 
71.0
 
 
 
71.0
 
 
 
ASE Marketing & Service Japan Co., Ltd.
 
Engaged in marketing and sales services
 
Japan
 
 
100.0
 
 
 
100.0
 
 
 
ASE Test, Inc.
 
Engaged in the testing of semiconductors
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
 
 
Luchu Development Corporation
 
Engaged in the development of real estate properties
 
R.O.C.
 
 
67.1
 
 
 
67.1
 
 
 
ASE Embedded Electronics Inc. (“ASEEE”)
 
Merged into ASE in February 2020
 
R.O.C.
 
 
100.0
 
 
 
-  
 
 
 
Advanced Microelectronic Products Inc. (“AMPI”)
 
Engaged in the manufacturing of integrated circuit
 
R.O.C.
 
 
7.6
 
 
 
7.6
 
ASE Test, Inc.
 
Alto Enterprises Limited
 
Holding company
 
British Virgin Islands
 
 
100.0
 
 
 
100.0
 
 
 
Super Zone Holdings Limited
 
Holding company
 
Hong Kong
 
 
100.0
 
 
 
100.0
 
 
 
Luchu Development Corporation
 
Engaged in the development of real estate properties
 
R.O.C.
 
 
19.0
 
 
 
19.0
 
 
 
TLJ Intertech Inc.
 
Engaged in information software services
 
R.O.C.
 
 
60.0
 
 
 
60.0
 
 
 
MingFeng Information Service Corp., Ltd.
 
Engaged in information software services
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
 
 
AMPI
 
Engaged in the manufacturing of integrated circuit
 
R.O.C.
 
 
43.4
 
 
 
43.4
 
A.S.E. Holding Limited
 
ASE Investment (Labuan) Inc.
 
Holding company
 
Malaysia
 
 
70.1
 
 
 
70.1
 
 
 
ASE Test Limited (“ASE Test”)
 
Holding company
 
Singapore
 
 
10.2
 
 
 
10.2
 
J&R Holding
 
ASE Test
 
Holding company
 
Singapore
 
 
89.8
 
 
 
89.8
 
 
 
Omniquest Industrial Limited
 
Holding company
 
British Virgin Islands
 
 
8.4
 
 
 
8.4
 
 
 
J&R Industrial Inc.
 
Engaged in leasing equipment and investing activity
 
R.O.C.
 
 
100.0
 
 
 
100.0
 
 
 
ASE Japan Co., Ltd. (“ASE Japan”)
 
Engaged in the packaging and testing of semiconductors
 
Japan
 
 
100.0
 
 
 
100.0
 
 
 
ASE (U.S.) Inc.
 
After-sales service and sales support
 
U.S.A.
 
 
100.0
 
 
 
100.0
 
 
 
Global Advanced Packaging Technology Limited
 
Holding company
 
British Cayman Islands
 
 
100.0
 
 
 
100.0
 
 
 
Anstock Limited
 
Engaged in financing activity
 
British Cayman Islands
 
 
100.0
 
 
 
100.0
 
 
 
Anstock II Limited
 
Engaged in financing activity
 
British Cayman Islands
 
 
100.0
 
 
 
100.0
 
 
 
Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”)
 
Engaged in the packaging and testing of semiconductors
 
Suzhou, China
 
 
100.0
 
 
 
100.0
 
Innosource Limited
 
Omniquest Industrial Limited
 
Holding company
 
British Virgin Islands
 
 
20.6
 
 
 
20.6
 
 
 
ASE (Shanghai) Inc.
 
Engaged in the production of substrates
 
Shanghai, China
 
 
8.5
 
 
 
8.5
 
Omniquest Industrial Limited
 
ASE Corporation
 
Holding company
 
British Cayman Islands
 
 
100.0
 
 
 
100.0
 
Alto Enterprises Limited
 
ASE (Kunshan) Inc.
 
Engaged in the packaging and testing of semiconductors
 
Kun Shan, China
 
 
22.9
 
 
 
22.9
 
 
 
ASE Investment (Kun Shan) Limited
 
Holding company
 
Kun Shan, China
 
 
85.9
 
 
 
85.9
 
Super Zone Holdings Limited
 
Advanced Semiconductor Engineering (China) Ltd.
 
Engaged in the packaging and testing of semiconductors
 
Shanghai, China
 
 
100.0
 
 
 
100.0
 
ASE Investment (Labuan) Inc.
 
ASE (Korea) Inc. (“ASE Korea”)
 
Engaged in the packaging and testing of semiconductors
 
Korea
 
 
100.0
 
 
 
100.0
 
ASE Korea
 
ASE WeiHai Inc.
 
Engaged in the packaging and testing of semiconductors
 
Shandong, China
 
 
100.0
 
 
 
100.0
 
ASE Test
 
ASE Test Holdings, Ltd.
 
Holding company
 
British Cayman Islands
 
 
100.0
 
 
 
100.0
 
 
 
ASE Holdings (Singapore) Pte Ltd
 
Holding company
 
Singapore
 
 
100.0
 
 
 
100.0
 
 
 
ASE Investment (Labuan) Inc.
 
Holding company
 
Malaysia
 
 
29.9
 
 
 
29.9
 
 
 
ASE Singapore Pte. Ltd.
 
Engaged in the packaging and testing of semiconductors
 
Singapore
 
 
100.0
 
 
 
100.0
 
ASE Test Holdings, Ltd.
 
ISE Labs, Inc.
 
Engaged in the testing of semiconductors
 
U.S.A.
 
 
100.0
 
 
 
100.0
 
(Continued)
 
 
     
 
Establishment
 
Percentage of Ownership (%)
     
 
and Operating
 
December
 
December
Name of Investor
 
Name of Investee
 
Main Businesses
 
Location
 
31, 2019
 
31, 2020
           
ISE Labs, Inc. ISE Services, Inc. Engaged in wafer procurement and customer product management services and commenced operations in February 2020 U.S.A.  -     100.0 
ASE Holdings (Singapore) Pte Ltd ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia  100.0   100.0 
Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited  (“ASESH”) Engaged in the packaging and testing of semiconductors Shanghai, China  100.0   100.0 
  ASE Advanced Semiconductor (Shanghai) Limited Engaged in the packaging and testing of semiconductors and was established and spun off from ASESH in November 2020 Shanghai, China  -     100.0 
ASESH ASE Investment (Kun Shan) Limited Holding company Kun Shan, China  14.1   14.1 
  Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China  100.0   100.0 
  ISE Labs, China, Ltd. Engaged in the testing of semiconductor Shanghai, China  100.0   100.0 
  Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) Engaged in the development, construction and sale of real estate properties Shanghai, China  60.0   60.0 
DH Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China  100.0   100.0 
  Shanghai Ding Wei Real Estate Development Co., Ltd. (“DW”) Engaged in the development, construction and leasing of real estate properties Shanghai, China  100.0   100.0 
  Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China  100.0   100.0 
  Kun Shan Ding Hong Real Estate Development Co., Ltd Engaged in the development, construction and leasing of real estate properties Kun Shan, China  100.0   100.0 
  Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China  100.0   100.0 
  Shanghai Dingyao Estate Development Co., Ltd. Engaged in property management and was invested in April 2020 Shanghai, China  -     100.0 
  Shanghai Ding Fan Business Management Co., Ltd. (The name was changed on June 2020 and the former name was Shanghai Ding Fan Department Store Co., Ltd.) Engaged in the management of real estate properties (acquired from DW in November 2020) Shanghai, China  -     100.0 
DW Shanghai Ding Fan Business Management Co., Ltd. (The name was changed on June 2020 and the former name was Shanghai Ding Fan Department Store Co., Ltd.) Engaged in leasing and management of real estate properties (disposed to DH in November 2020) Shanghai, China  100.0   -   
ASE Investment (Kun Shan) Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China  49.3   49.3 
ASE Corporation ASE Mauritius Inc. Holding company Mauritius  100.0   100.0 
  ASE Labuan Inc. Holding company Malaysia  100.0   100.0 
ASE Mauritius Inc. ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China  27.8   27.8 
  ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China  91.5   91.5 
ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C.  100.0   100.0 
ASE (Shanghai) Inc. Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong  100.0   100.0 
  Shanghai Ding Hui Real Estate Development Co., Ltd. Engaged in the development, construction and sale of real estate properties Shanghai, China  40.0   40.0 
  Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) Engaged in the designing, manufacturing and sales of electronic components Shanghai, China  0.8   0.8 
USIINC Huntington Holdings International Co., Ltd. Holding company British Virgin Islands  100.0   100.0 
               
Huntington Holdings International Co., Ltd. Unitech Holdings International Co., Ltd. Holding company British Virgin Islands  100.0   100.0 
  Real Tech Holdings Limited Holding company British Virgin Islands  100.0   100.0 
  Universal ABIT Holding Co., Ltd. In the process of liquidation British Cayman Islands  100.0   100.0 
Real Tech Holdings Limited Universal Scientific Industrial (Kunshan) Co., Ltd. Liquidated in June 2020 Kun Shan, China  100.0   -   
  USI Enterprise Limited (“USIE”) Engaged in the service of investment advisory and warehousing management Hong Kong  95.8   95.9 
USIE USISH Engaged in the designing, manufacturing and sales of electronic components Shanghai, China  77.7   76.6 
USISH Universal Global Technology Co., Limited Holding company Hong Kong  100.0   100.0 
     
 
Establishment
 
Percentage of Ownership (%)
     
 
and Operating
 
December
 
December
Name of Investor
 
Name of Investee
 
Main Businesses
 
Location
 
31, 2019
 
31, 2020
           
  Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) Engaged in the designing and manufacturing of electronic components Kun Shan, China  100.0   100.0 
  Universal Global Technology (Shanghai) Co., Ltd. Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology Shanghai, China  100.0   100.0 
  Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sales of electronic components and telecommunications equipment Shanghai, China  100.0   100.0 
  USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China  50.0   50.0 
  Huanrong Electronics (Huizhou) Co., Ltd. Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services (acquired from Universal Global Electronics (Shanghai) Co., Ltd. in November 2020) Huizhou, China  -     100.0 
  
FINANCIERE AFG
(“
FAFG”
）
 Holding company France  -     10.4 
Universal Global Technology Co., Limited Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong  100.0   100.0 
  Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services R.O.C.  100.0   100.0 
  USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A.  100.0   100.0 
  Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico  100.0   100.0 
  USI Japan Co., Ltd. Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories Japan  100.0   100.0 
  USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China  50.0   50.0 
  Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory Hong Kong  100.0   100.0 
  Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities and was established in August 2019 France  100.0   100.0 
  Universal Scientific Industrial Vietnam Company Limited Engaged in IC assembly for wearable devices and was established in July 2020. Vietnam  -     100.0 
Universal Global Industrial Co., Limited
 
Universal Scientific Industrial De Mexico S.A. De C.V.
 
Engaged in the assembling of motherboards and computer components
 Mexico  
(Note)
   
(Note)
 
UGTW Universal Scientific Industrial Co., Ltd. (“USI”) Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories R.O.C.  100.0   100.0 
USI Electronics (Shenzhen) Co., Ltd. Huanrong Electronics (Huizhou) Co., Ltd. Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services (disposed to USISH in November 2020) Huizhou, China  100.0   -   
Universal Global Electronics Co., Ltd. Semicondutores Avancados do Brasil S.A. Liquidated in December 2020 Brasil  75.0   -   
  Universal Scientific Industrial Poland Sp. z o.o. (“USIPL”) (The name was changed on June 2020 and the former name was Chung Hong Electronics Poland Sp. z o.o.) Engaged in the design and manufacturing of electronic components and new electronic applications Poland  60.0   100.0 
Universal Global Electronics (Shanghai) Co., Ltd. USI Science and Technology (Shenzhen) Co., Ltd. 
Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties and was established in November 2020.
 Shenzhen, China  -     100.0 
USIFR FAFG Holding company France  -     89.6 
  ASTEELFLASH GROUP Holding company France  -     
(Note)
 
     
 
Establishment
 
Percentage of Ownership (%)
     
 
and Operating
 
December
 
December
Name of Investor
 
Name of Investee
 
Main Businesses
 
Location
 
31, 2019
 
31, 2020
           
           
FAFG ASTEELFLASH GROUP Holding company France  -     100.0 
  MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components Tunisia      0.1 
  ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components Mexico      0.1 
ASTEELFLASH GROUP ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components United Kingdom  -     100.0 
  ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France  -     99.9 
  ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     100.0 
  ASTEELFLASH HONG KONG LIMITED Holding company Hong Kong  -     100.0 
  ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components Mexico  -     99.9 
  ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components Tunisia  -     99.9 
  ASTEELFLASH US HOLDING CORP. Holding company U.S.A.  -     100.0 
  ASTEEL ELECTRONIQUE FOUCHANA Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
  AFERH TUNISIE Engaged in the management, training and consulting of human resources Tunisia  -     0.5 
  ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia      0.1 
ASTEELFLASH (BEDFORD) LIMITED ASTEELFLASH TUNISIE  S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
ASTEELFLASH TECHNOLOGIE ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France  -     
(Note)
 
ASTEELFLASH FRANCE SCI CHASSET Engaged in the management and operation of real estate properties and holding the ownership of real estate properties France  -     100.0 
  AFERH Engaged in the management, training and consulting of human resources France  -     100.0 
  ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia  -     99.9 
  ASTEEL ELECTRONIQUE FOUCHANA Engaged in the design and manufacturing of electronic components Tunisia  -     94.2 
  ASTEELFLASH TECHNOLOGIE Engaged in projection of plastic and the design and manufacturing of industrial components France  -     100.0 
  ASTEELFLASH BRETAGNE Engaged in the design and manufacturing of electronic components France  -     100.0 
  ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
ASTEELFLASH TUNISIE S.A. ASTEEL ELECTRONIQUE TUNISIE Engaged in the design and manufacturing of electronic components Tunisia  -     100.0 
  ASTEEL ELECTRONIQUE FOUCHANA Engaged in the design and manufacturing of electronic components Tunisia      
(Note)
 
AFERH AFERH TUNISIE Engaged in the management, training and consulting of human resources Tunisia  -     99.5 
ASTEELFLASH HONG KONG LIMITED ASTEELFLASH SUZHOU CO., LTD. Engaged in the design and manufacturing of electronic components Suzhou, China  -     100.0 
ASTEELFLASH SUZHOU CO., LTD. ASTEEL ELECTRONIQUE  FOUCHANA Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
  ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
ASTEELFLASH GERMANY GmbH ASTEELFLASH HERSFELD GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  ASTEELFLASH EBERBACH GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  ASTEELFLASH BONN GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  ASTEELFLASH SCHWANDORF GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components Czech Republic  -     100.0 
  ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany  -     100.0 
  EN ELECTRONICNETWORK SRL Engaged in the design and manufacturing of electronic components Romania  -     100.0 
 
     
 
Establishment
 
Percentage of Ownership (%)
     
 
and Operating
 
December
 
December
Name of Investor
 
Name of Investee
 
Main Businesses
 
Location
 
31, 2019
 
31, 2020
           
               
  ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
ASTEELFLASH MEXICO S.A. de C.V. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
ASTEELFLASH US HOLDING CORP. ASTEELFLASH USA CORP. Engaged in the design and manufacturing of electronic components U.S.A.  -     100.0 
ASTEELFLASH USA CORP. ASTEEL ELECTRONIQUE  FOUCHANA Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
  ASTEELFLASH TUNISIE  S.A. Engaged in the design and manufacturing of electronic components Tunisia  -     
(Note)
 
SPIL SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands  100.0   100.0 
  Siliconware Investment Co., Ltd. Engaged in investing activities R.O.C.  100.0   100.0 
SPIL (B.V.I.) Holding Limited Siliconware USA, Inc. Engaged in marketing activities U.S.A.  100.0   100.0 
  SPIL (Cayman) Holding Limited Engaged in investing activities British Cayman Islands  100.0   100.0 
SPIL (Cayman) Holding Limited Siliconware Technology (Suzhou) Limited (“SZ”) Engaged in the packaging and testing of semiconductors Suzhou, China  100.0   100.0 
  Siliconware Electronics (Fujian) Co., Limited (“SF”) Engaged in the packaging and testing of semiconductors and was disposed in October 2020 (Note 30) Fujian, China  100.0   -   
(Concluded)