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Equity (Tables)
 12 Months Ended
Dec. 31, 2020
Statement [LineItems]  
Summary of Share Capital
 
a.
Share capita
l
 
Ordinary shares
 
 
 
December 31
 
 
2019
 
2020
     
Numbers of shares authorized (in thousands)  5,000,000   5,500,000 
         
Numbers of shares reserved (in thousands)        
Employee share options  400,000   400,000 
         
Number of shares issued and fully paid (in thousands)  4,330,528   4,351,592 
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
       
Share capital authorized $50,000,000  $55,000,000  $1,958,689 
             
Share capital reserved            
Employee share options $4,000,000  $4,000,000  $142,450 
             
Share capital issued and fully paid $43,305,287  $43,515,920  $1,549,712 
Summary of Capital Surplus
 
b.
Capital surplus
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
       
May be used to offset a deficit,
 
distributed as cash dividends,
 
or transferred to share capital (1)
 
      
       
Issuance of ordinary shares $13,070,330  $13,548,426  $482,494 
Merger by share exchange  117,693,658   117,693,658   4,191,369 
(Continued)

 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
       
Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition $3,254,489  $3,240,987  $115,420 
   134,018,477   134,483,071   4,789,283 
             
May be used to offset a deficit only            
             
Changes in percentage of ownership interest in subsidiaries (2)  891,876    1,451   52 
Treasury share transactions  364,708   510,449   18,178 
Exercised employee share options  1,443,995   1,617,254   57,595 
Expired share options (Note 28)  645,903   645,903   23,002 
Share of changes in capital surplus of associates  16,266   41,239   1,469 
Dividends that the claim period has elapsed and unclaimed by shareholders  1,942   3,550   126 
   3,364,690   2,819,846   100,422 
             
May not be used for any purpose            
             
Employee share options  1,304,250   1,894,952   67,484 
Others (3)  222,946   569,681   20,288 
   1,527,196   2,464,633   87,772 
             
  $138,910,363  $139,767,550  $4,977,477 
(Concluded)
 
 
1)
Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).
 
 
2)
Such capital surplus arises from the effects of changes in ownership interests in subsidiaries resulting from equity transactions other than actual disposals or acquisitions, or from changes in capital surplus of subsidiaries accounted for using the equity method.
 
 
3)
Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities.
Disclosure of Detailed Information About Appropriation of Retained Earnings Explanatory
 
The appropriation of earnings for 2018 and 2019 resolved at the Company’s annual shareholders’ meetings in June 2019 and June 2020, respectively were as follows:
 
 
 
Appropriation of Earnings
 
Dividends Per Share
 
 
For Year 2018
 
For Year 2019
 
For Year 2018
 
For Year 2019
 
 
NT$
 
NT$
 
NT$
 
NT$
     
 
(in dollars)
 
(in dollars)
         
Legal reserve $2,203,895  $1,697,489         
Special reserve  3,548,844   3,944,915         
Cash dividends  10,806,454   8,668,331  $2.5  $2.0 
                 
  $16,559,193  $14,310,735         
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI
 
2)
Unrealized gain (loss) on financial assets at FVTOCI
 
 
 
For the Year Ended December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Balance at January 1
 
$
(1,015,107
)
 
$
(203,098
)
 
$
(7,233
)
Unrealized gain (loss) recognized during the year
 
 
 
 
 
 
 
 
 
 
 
 
Debt instruments
 
 
(2,052
)
 
 
(2,136
)
 
 
(76
)
Equity instruments
 
 
(283,472
)
 
 
(405,020
)
 
 
(14,424
)
Share from associates and joint venture accounted for using the equity method
 
 
1,501,689
 
 
 
2,655,570
 
 
 
94,572
 
Realized gain (loss) recognized during the year
 
 
 
 
 
 
 
 
 
 
 
 
Share from the disposal of associates and joint venture accounted for using the equity method
 
 
-  
 
 
 
1,094
 
 
 
39
 
Equity instruments
 
 
-  
 
 
 
16,383
 
 
 
583
 
Share from associates and joint venture accounted for using the equity method
 
 
(404,156
)
 
 
(34,891
)
 
 
(1,242
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31
 
$
(203,098
)
 
$
2,027,902
 
 
$
72,219
 
 
Schedule of detailed information about hedges of net investments of foreign operations
 
3)
Gain (loss) on hedging instruments - hedges of net investments of foreign operations
 
  
For the year ended
 
December 31, 2020
 
 
NT$
 
US$ (Note 4)
     
Balance at January 1 $-    $-   
Recognized during the period        
Foreign currency risk – loans denominated in foreign currency  (429,265)  (15,287)
         
Balance at December 31 $(429,265) $(15,287)
Summary of Shares Held By Subsidiaries
 
The Company’s shares held by its subsidiaries at each balance sheet date were as follows:
 
  
Shares
 
Held by Subsidiaries
 
 
Carrying Amount
 
Carrying Amount
 
Fair Value
 
Fair Value
 
 
(in thousand shares)
 
NT$
 
US$
(Note 4)
 
 
NT$
 
US$
(Note 4)
           
December 31, 2019          
           
ASE Test  44,100  $1,380,721      $3,669,140     
J&R Holding  23,352   381,709       1,942,876     
ASE Test, Inc.  5,489   196,677       456,717     
                     
   72,941  $1,959,107      $6,068,733     
                     
December 31, 2020                    
                     
ASE Test  44,100  $1,380,721  $49,171  $3,585,349  $127,683 
J&R Holding  23,352   381,709   13,594   1,898,508   67,611 
ASE Test, Inc.  5,489   196,677   7,004   446,287   15,893 
                     
   72,941  $1,959,107  $69,769  $5,930,144  $211,187 
Summary of Non-controlling Interests
f.
Non-controlling interests
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Balance at January 1
 
$
13,195,312
 
 
$
17,639,487
 
 
$
13,374,912
 
 
$
476,315
 
Share of profit for the year
 
 
1,203,588
 
 
 
1,207,974
 
 
 
1,681,320
 
 
 
59,876
 
Other comprehensive income (loss)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exchange difference on translating foreign operations
 
 
(198,365
)
 
 
(414,010
)
 
 
178,480
 
 
 
6,356
 
Unrealized (loss) gain on equity instruments at FVTOCI
 
 
(23,928
)
 
 
(10,773
)
 
 
1,321
 
 
 
47
 
Loss from hedging
 
 
-  
 
 
 
-  
 
 
 
(145,559
)
 
 
(5,184
)
Remeasurement on defined benefit plans
 
 
(30,079
)
 
 
(7,422
)
 
 
(9,075
)
 
 
(323
)
Non-controlling interests arising from acquisition or disposal of subsidiaries (Note 29)
 
 
3,582,866
 
 
 
666,651
 
 
 
(5,658
)
 
 
(202
)
Subscribing for ordinary shares from subsidiaries’ cash capital increase
 
 
-  
 
 
 
83,044
 
 
 
-  
 
 
 
-  
 
Acquisition of non-controlling interests in subsidiaries (Note 31)
 
 
(2,492,915
)
 
 
(5,084,785
)
 
 
(116,738
)
 
 
(4,157
)
Issuance of new ordinary shares by subsidiaries (Note 29)
 
 
-  
 
 
 
-  
 
 
 
1,711,453
 
 
 
60,949
 
Partial disposal of subsidiaries
 
 
1,693,064
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31)
 
 
(801,884
)
 
 
(2,017,319
)
 
 
(2,299,533
)
 
 
(81,892
)
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries
 
 
1,936,643
 
 
 
1,672,310
 
 
 
1,591,904
 
 
 
56,692
 
Cash dividends to non-controlling interests
 
 
(424,815
)
 
 
(360,245
)
 
 
(346,774
)
 
 
(12,350
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31
 
$
17,639,487
 
 
$
13,374,912
 
 
$
15,616,053
 
 
$
556,127
Exchange differences on translating foreign operations [member]  
Statement [LineItems]  
Summary of Other Reserves
 
 
1)
Exchange differences on translating foreign operations
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Balance at January 1
 
$
(6,733,659
)
 
$
(5,888,574
)
 
$
(10,762,684
)
 
$
(383,286
)
Recognized for the year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exchange differences on translating foreign operations
 
 
426,186
 
 
 
(4,788,135
)
 
 
(1,173,204
)
 
 
(41,781
)
(Continued)
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Share from associates and joint venture accounted for using the equity method
 
$
136,608
 
 
$
(85,975
)
 
$
101,038
 
 
$
3,598
 
 Reclassification adjustments
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Disposal of associates and joint venture accounted for using the equity method
 
 
282,291
 
 
 
-  
 
 
 
29,971
 
 
 
1,067
 
Disposal of foreign operations
 
 
-  
 
 
 
-  
 
 
 
162,940
 
 
 
5,803
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Balance at December 31
 
$
(5,888,574
)
 
$
(10,762,684
)
 
$
(11,641,939
)
 
$
(414,599
)
(Concluded)