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Business Combinations (Tables)
 12 Months Ended
Dec. 31, 2020
Statement [LineItems]  
Summary of Subsidiary 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
 
 
  
 
ASEEE
 
Engaged in the production of embedded substrate
 
April 26, 2019
 
 
51.00
 
 
 
-
 
 
 
 
 
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition
 
c.
Assets acquired and liabilities assumed at the date of acquisition
 
 
 
SPIL
 
AMPI
 
ASEEE
 
USIPL
 
FAFG
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Assets
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
 
$
20,088,970
 
 
$
349,496
 
 
$
23,197
 
 
$
108,718
 
 
$
2,349,164
 
 
$
83,660
 
Trade and other receivables
 
 
15,840,649
 
 
 
371,144
 
 
 
5,732
 
 
 
58,713
 
 
 
4,434,296
 
 
 
157,917
 
Inventories
 
 
5,693,644
 
 
 
403,887
 
 
 
11,033
 
 
 
229
 
 
 
4,763,237
 
 
 
169,631
 
Property, plant and equipment
 
 
81,985,622
 
 
 
683,207
 
 
 
1,361,572
 
 
 
525,048
 
 
 
1,730,783
 
 
 
61,637
 
Intangible assets
 
 
31,354,386
 
 
 
128,900
 
 
 
290,757
 
 
 
11,704
 
 
 
642,838
 
 
 
22,893
 
Others
 
 
24,945,922
 
 
 
237,766
 
 
 
317,888
 
 
 
99,112
 
 
 
1,798,564
 
 
 
64,051
 
Liabilities
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Trade and other payables
 
 
(19,755,598
)
 
 
(224,295
)
 
 
(133,278
)
 
 
(217,887
)
 
 
(4,575,720
)
 
 
(162,953
)
Borrowings and bonds payables
 
 
(24,157,174
)
 
 
(951,519
)
 
 
(1,371,395
)
 
 
(190,737
)
 
 
(356,417
)
 
 
(12,693
)
Others
 
 
(3,963,201
)
 
 
(148,723
)
 
 
(290,273
)
 
 
(63,708
)
 
 
(2,588,277
)
 
 
(92,175
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of identifiable net assets acquired
 
$
132,033,220
 
 
$
849,863
 
 
$
215,233
 
 
$
331,192
 
 
$
8,198,468
 
 
$
291,968
 
Summary of Goodwill Recognized on Acquisition
 
e.
Goodwill recognized on acquisitions
 
 
 
SPIL
 
AMPI
 
ASEEE
 
USIPL
 
FAFG
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Consideration transferred
 
$
168,440,585
 
 
$
250,000
 
 
$
-  
 
 
$
313,057
 
 
$
12,829,372
 
 
$
456,887
 
Add:  Fair value of investments previously owned
 
 
-  
 
 
 
315,925
 
 
 
117,609
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
Add: Non-controlling interests
 
 
3,582,866
 
 
 
416,716
 
 
 
105,464
 
 
 
142,494
 
 
 
(5,635
)
 
 
(201
)
Less:  Fair value of identifiable net assets acquired
 
 
(132,033,220
)
 
 
(849,863
)
 
 
(215,233
)
 
 
(331,192
)
 
 
(8,198,468
)
 
 
(291,968
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goodwill recognized on acquisition
 
$
39,990,231
 
 
$
132,778
 
 
$
7,840
 
 
$
124,359
 
 
$
4,625,269
 
 
$
164,718
 
Summary of Net Cash Outflow on Acquisition of Subsidiaries
 
f.
Net cash outflow (inflow) on acquisition of subsidiaries
 
 
 
SPIL
 
AMPI
 
ASEEE
 
USIPL
 
FAFG
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Consideration paid in cash
 
$
168,440,585
 
 
$
250,000
 
 
$
-  
 
 
$
313,057
 
 
$
11,094,802
 
 
$
395,114
 
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
)
 
 
(2,349,164
)
 
 
(83,660
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net cash outflow (inflow) on acquisition of subsidiaries
 
$
95,241,855
 
 
$
(99,496
)
 
$
(23,197
)
 
$
204,339
 
 
$
8,745,638
 
 
$
311,454
 
Summary of Impact of Acquisitions by Comprehensive Income
 
g.
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)
 
USIPL (For the Period from October 31, 2019 through December 31, 2019)
 
FAFG
(For the Period from December 1, 2020 through December 31, 2020) 
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating revenue
 
$
61,247,727
 
 
$
704,243
 
 
$
(1,159
)
 
$
39,080
 
 
$
2,043,440
 
 
$
72,772
 
Net profit (loss)
 
$
7,627,382
 
 
$
(217,163
)
 
$
(469,598
)
 
$
(11,995
)
 
$
91,179
 
 
$
3,247
 
Summary of Consideration Transferred in business combination
 
 
b.
Consideration Transferred
 
 
 
SPIL
 
AMPI
 
ASEEE
 
USIPL
 
FAFG
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash
 
$
168,440,585
 
 
$
250,000
 
 
$
-  
 
 
$
313,057
 
 
$
10,800,558
 
 
$
384,635
 
Equity instrument issued
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
1,734,570
 
 
 
61,772
 
Contingent consideration arrangement
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
294,244
 
 
 
10,479
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of identifiable net assets acquired
 
$
168,440,585
 
 
$
250,000
 
 
$
-  
 
 
$
313,057
 
 
$
12,829,372
 
 
$
456,886