XML 75 R56.htm IDEA: XBRL DOCUMENT v3.21.1

Investments Accounted for Using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Investments Accounted for Using the Equity Method

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Investments in associates		$	11,805,505			$	12,335,239			$	439,289
Investments in joint ventures			279,702				471,434				16,789
		$	12,085,207			$	12,806,673			$	456,078

Summary of Investments in Associates Accounted for using the Equity Method

a. Investments in associates

1) Investments in associates accounted for using the equity method that was not individually material consisted of the following:

						Carrying Amount as of December 31
				Operating		2019				2020
Name of Associate		Main Business		Location		NT$				NT$				US$ (Note 4)
Yann Yuan Investment Co., Ltd. (“Yann Yuan”)		Engaged in investing activities		R.O.C.		$	3,934,190			$	6,670,035			$	237,537
ChipMOS Technologies Inc. (“ChipMOS”)		Engaged in the packaging and testing of semiconductors		R.O.C.			4,370,075				2,406,843				85,714
M-Universe Investments Pte. Ltd. (“MU”)		Investment company		Singapore			1,814,699				1,848,588				65,833
Hung Ching Development & Construction Co. (“HC”)		Engaged in the development, construction and leasing of real estate properties		R.O.C.			1,380,162				1,352,760				48,175
Hung Ching Kwan Co. (“HCK”)		Engaged in the leasing of real estate properties		R.O.C.			283,105				270,087				9,618
Deca Technologies Inc. (”DECA”）		Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology		British Cayman Islands			323,423				87,075				3,101
							12,105,654				12,635,388				449,978
		Less: Deferred gain on transfer of land					300,149				300,149				10,689
						$	11,805,505			$	12,335,239			$	439,289

2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:

		December 31
		2019				2020
Yann Yuan			32.21	%			32.21	%
ChipMOS			20.48	%			10.85	%
MU			42.23	%			42.23	%
HC			26.22	%			26.22	%
HCK			27.31	%			27.31	%
DECA			22.02	%			17.85	%

Summary of Fair Values of Investments in Associates with Available Published Price Quotation

5) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
ChipMOS		$	5,100,181			$	2,710,572			$	96,530
HC		$	1,551,033			$	1,317,692			$	46,926

Summary of Aggregate Information of Associates that are Not Individually Material

6) Aggregate information of associates that are not individually material

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
The Group’s share of:
Net profit		$	147,535			$	321,413			$	545,833			$	19,438
Other comprehensive income (loss)			(613,471	)			1,401,453				2,784,094				99,149
Total comprehensive income (loss)		$	(465,936	)		$	1,722,866			$	3,329,927			$	118,587

Summary of Aggregate Information of the Joint Venture that is Not Individually Material

1) Investments in joint ventures that were not individually material and accounted for using the equity method consisted of the following:

								Carrying Amount as of December 31
								2019				2020
				Operating				NT$				NT$				US$ (Note 4)
Name of Joint Venture		Main Business		Location
SUMA-USI Electronics Co., Ltd. (“SUMA-USI”)		Engaged in the design and production of electronic products			China			$	279,702			$	471,434			$	16,789

2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:

		December 31
		2019				2020
SUMA-USI			49.00	%			49.00	%

3) In March 2019, UGKS entered into a joint venture agreement with Cancon Information Industry Co., Ltd. to establish SUMA-USI and obtained 49.00% ownership of SUMA-USI. As of December 31, 2020, the Group has invested RMB107,800 thousand (equivalent to NT$469,307 thousand (US$16,713 thousand)) in SUMA-USI. Based on the joint venture agreement, both investors jointly lead the relevant operation activities of SUMA-USI, which resulted the Group’s investment in SUMA-USI was accounted for using the equity method.

4) As disclosed in Note 29, the Group obtained control over ASEEE in April 2019.

5) Aggregate information of joint ventures that were not individually material

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
The Group’s share of:
Net profit (loss)		$	(306,156	)		$	(139,137	)		$	1,780			$	63
Other comprehensive income (loss)			-				(3,169	)			3,881				138
Total comprehensive income (loss)		$	(306,156	)		$	(142,306	)		$	5,661			$	201

X

- Definition

Disclosure of aggregate financial information of associates that are not individually material.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfAggregateFinancialInformationOfAssociatesThatAreNotIndividuallyMaterialExplanatory
Namespace Prefix:	asx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of detailed information about investments accounted for using equity method.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfDetailedInformationAboutInvestmentsAccountedForUsingEquityMethodExplanatory
Namespace Prefix:	asx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of fair value of investments in associates with available published price quotation.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfFairValueOfInvestmentsInAssociatesWithAvailablePublishedPriceQuotationExplanatory
Namespace Prefix:	asx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	asx_TextBlockAbstract
Namespace Prefix:	asx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of interests in associates. [Refer: Associates [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2020-01-01
-Paragraph 2
-Subparagraph b
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_2_b_ii&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfInterestsInAssociatesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of joint ventures. [Refer: Joint ventures [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2020-01-01
-Paragraph 17
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2020-01-01
-Paragraph 16
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2020-01-01

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2020-01-01
-Paragraph B4
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B4_b&doctype=Appendix&subtype=B
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfJointVenturesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration