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Share-based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2020

Statement [LineItems]

Summary of Information About Restricted Shares

Information about USISH’s outstanding restricted shares at each balance sheet date was as follows:

		Range of Exercise Price Per Share  (RMB)				Remaining  Contractual Life (Years)
December 31, 2019
2019 restricted shares			13.3				4.3
December 31, 2020
2019 restricted shares			13.2				3.3
2020 restricted shares			-				1.7

ASE Inc. option plans [member]

Statement [LineItems]

Summary of Information About Share Options

Information about the share option plans that ASE granted for the period from January 1, 2018 through April 29, 2018 was as follows:

		For the Period from January 1, 2018 through April 29, 2018
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)
Balance, beginning of period			135,961			$	30.2
Options forfeited			(1,692	)			36.3
Options exercised			(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			-				-

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 years ended December 31, 2019 and 2020 were as follows:

		For the Period from April 30, 2018 through								For the Year Ended December 31
		December 31, 2018								2019								2020
						Weighted								Weighted								Weighted
						Average								Average								Average
		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)				(NT$)				Thousands)				(NT$)				Thousands)				(NT$)
Balance, beginning of period			-			$	-				183,814			$	58.1				170,786			$	57.0
Options assumed on April 30, 2018			56,856				61.7				-				-				-				-
Options granted			131,863				56.4				-				-				-				-
Options expired			-				-				-				-				(1,006	)			40.8
Options forfeited			(1,582	)			71.5				(4,214	)			61.8				(3,949	)			58.0
Options exercised			(3,323	)			43.6				(8,814	)			48.4				(21,064	)			49.2
Balance, end of period			183,814				58.1				170,786				57.0				144,767				56.9
Options exercisable, end of period			36,354				58.1				33,822				63.5				67,388				61.4
Fair value of options granted (NT$)		$	16.28-19.12							$	-							$	-

The weighted average share prices at exercise dates of share options for the period from January 1, 2018 to April 29, 2018, the period from April 30, 2018 to December 31, 2018, and the year ended December 31, 2019 and 2020 were NT$41.0, NT$68.5, NT$69.3 and NT$68.5 (US$2.4), respectively.

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, 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
December 31, 2020
ASE 4th share options			45.2				0.3
ASE 5th share options			73.0				4.7
The Company 1st share options			52.9				7.9

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
		2018								2019								2020
						Weighted								Weighted								Weighted
		Number of				Average Exercise				Number of				Average Exercise				Number of				Average Exercise
		Options				Price				Options				Price				Options				Price
		(In				Per Share				(In				Per Share				(In				Per Share
		Thousands)				(US$)				Thousands)				(US$)				Thousands)				(US$)
Balance at January 1			25,556			$	2.2				16,711			$	2.1				8,349			$	2.3
Options forfeited			-				-				-				-				(7	)			2.9
Options exercised			(8,845	)			2.2				(8,362	)			2.0				(8,342	)			2.3
Balance at December 31			16,711				2.1				8,349				2.3				-				-
Options exercisable, end of year			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, 2019
1st share options		$	1.5				1.0
3rd share options			2.9				1.4

Trinomial tree model [member]

Statement [LineItems]

Summary of Inputs Related to Fair Value of Share Options

For the fair values at the grant date of USISH’s 2019 and 2020 plans, the share options plans were measured by using the trinomial tree model, while the restricted shares plans were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up period. The inputs to the models were as follows:

Share option plan

				2019 share   options plan		2020 share   options plan
Share price at the grant date				RMB15.84 per share		RMB21.55 per share
Exercise price				RMB13.34 per share		RMB21.65 per share
Expected volatility (%)				45.07-51.80		48.14-53.57
Expected lives (years)				3-5		2.2-4.2
Expected dividend yield				-		-
Risk free interest rate (%)				2.80-2.97		2.80-2.99

Restricted share plan

		2019 restricted shares plan		2019 restricted shares plan amended in 2020		2020 restricted shares plan
Share price at the grant date		RMB16.30 per share		RMB16.60 per share		RMB24.30 per share
Exercise price		RMB13.34 per share		RMB13.34 per share		(Note)
Expected volatility (%)		47.77		57.21		56.97
Lock-up periods (years)		1		1		1.3
Expected dividend yield		-		-		-
Risk free interest rate (%)		2.70		1.55		2.63

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
		2018								2019								2020
		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)				(RMB)				Thousands)				(RMB)				Thousands)				(RMB)
Balance at January 1			22,341			$	15.5				21,537			$	15.5				35,077			$	14.5
Options granted			-				-				17,167				13.3				1,140				21.7
Options forfeited			(804)				15.5				(463	)			15.4				(636	)			14.0
Options exercised			-				-				(3,164	)			15.5				(4,315	)			15.5
Balance at December 31			21,537				15.5				35,077				14.5				31,266				14.6
Options exercisable, end of year			12,884				15.5				13,694				15.5				13,416				15.5
Fair value of options granted (RMB)			-							$	6.27-8.35							$	7.03-8.93

Summary of Outstanding Share Options

Information about USISH’s outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share  (RMB)				Remaining  Contractual Life (Years)
December 31, 2019
2015 share options		$	15.5				5.9
2019 share options			13.3				4.9
December 31, 2020
2015 share options			15.5				4.9
2019 share options			13.3				3.9
2020 share options			21.7				3.9

Summary of Information About Restricted Shares

Information about restricted shares was as follows:

		For the Year Ended December 31
		2019								2020
		Number of				Exercise				Number of				Exercise
		Options				Price				Options				Price
		(In				Per Share				(In				Per Share
		Thousands)				(RMB)				Thousands)				(RMB)
Balance at January 1			-			$	-				6,156			$	13.3
Options granted			6,156				13.3				672				4.9
Options exercised			-				-				(1,281	)			13.2
Balance at December 31			6,156				13.3				5,547				12.2
Options exercisable, end of year			-				-				-				-
Fair value of options granted (RMB)		$	13.47							$	18.55

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