XML 43 R25.htm IDEA: XBRL DOCUMENT
v3.22.1

Borrowings | 12 Months Ended
--- | ---
Dec. 31, 2021
Text block [abstract] |
Borrowings |
20. | BORROWINGS
| a. | Short-term borrowings
Bank loans mainly represented unsecured revolving loans , letters of credit a nd bank overdrafts.
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Secured bank loans, annual interest rates both were 0.90%-1.87% as of December 31, 2020 and 2021 |  | $ | 300,495 |  |  | $ | 203,127 |  |  | $ | 7,322 |
Unsecured bank loans, annual interest rates were 0.58%-3.38% and 0.40%-3.75% as of December 31, 2020 and 2021, respectively |  |  | 34,297,362 |  |  |  | 40,833,302 |  |  |  | 1,472,001 |
|  |  | 34,597,857 |  |  |  | 41,036,429 |  |  |  | 1,479,323 |
Less: financial liabilities for hedging - current (Note 34) |  |  | 3,307,018 |  |  |  | 6,716,965 |  |  |  | 242,140 |
|  | $ | 31,290,839 |  |  | $ | 34,319,464 |  |  | $ | 1,237,183 |
| b. | Long-term borrowings
| 1) | Bank loans
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Revolving bank loans |  |  |  |  |  |  |  |  |  |  |  |
Syndicated bank loans - repayable through January 2022, annual interest rates were 1.15%-1.17% and 1.08% as of December 31, 2020 and 2021, respectively (Note 36) |  | $ | 12,536,424 |  |  | $ | 2,562,926 |  |  | $ | 92,391 |
Others - repayable through January 2022 to July 2029, annual interest rates were 0.56%-4.15% and 0.40%-4.00% as of December 31, 2020 and 2021, respectively |  |  | 84,146,125 |  |  |  | 107,383,417 |  |  |  | 3,871,068 |
Mortgage loans |  |  |  |  |  |  |  |  |  |  |  |
Repayable through March 2022 to December 2033, annual interest rates were 1.90%-4.90% and 2.32%-4.55% as of December 31, 2020 and 2021, respectively |  |  | 10,813,997 |  |  |  | 8,031,142 |  |  |  | 289,515 |
|  |  | 107,496,546 |  |  |  | 117,977,485 |  |  |  | 4,252,974 |
Less: unamortized discounts |  |  | 104,323 |  |  |  | 3,642 |  |  |  | 131 |
|  |  | 107,392,223 |  |  |  | 117,973,843 |  |  |  | 4,252,843 |
Less: current portion |  |  | 2,250,121 |  |  |  | 4,526,683 |  |  |  | 163,183 |
financial liabilities for hedging - current (Note 34) |  |  | 1,970,307 |  |  |  | — |  |  |  | — |
financial liabilities for hedging - non-current (Note 34) |  |  | 5,910,919 |  |  |  | 4,780,931 |  |  |  | 172,348 |
|  | $ | 97,260,876 |  |  | $ | 108,666,229 |  |  | $ | 3,917,312 |
Pursuant to some of the above revolving bank loans agreements, the Company’s subsidiaries should meet certain financial covenants which are calculated based on each of their annual audited consolidated financial statements or semi-annual reviewed consolidated financial statements. The Company’s subsidiaries were in compliance with all of the financial covenants.
| 2) | Long-term bills payable
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
China Bills Finance Corporation, repayable through March 2023 to December 2023, annual interest rates were 0.65%-0.90% and 0.65% as of December 31, 2020 and 2021, respectively |  | $ | 2,000,000 |  |  | $ | 2,500,000 |  |  | $ | 90,123 |
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Ta Ching Bills Finance Corporation, repayable through January 2023 to March 2023, annual interest rates were 0.91% and 0.65% as of December 31, 2020 and 2021, respectively |  | $ | 1,000,000 |  |  | $ | 2,500,000 |  |  | $ | 90,123 |
Mega Bills Finance Corporation, repayable in March 2023, annual interest rates were 0.92%-0.93% and 0.65% as of December 31, 2020 and 2021, respectively |  |  | 2,000,000 |  |  |  | 2,000,000 |  |  |  | 72,098 |
International Bills Finance Corporation, early repaid in March 2023, annual interest rate was 0.65% as of December 31, 2021 |  |  | — |  |  |  | 1,500,000 |  |  |  | 54,073 |
|  |  | 5,000,000 |  |  |  | 8,500,000 |  |  |  | 306,417 |
Less: unamortized discounts |  |  | 1,498 |  |  |  | 1,353 |  |  |  | 49 |
|  | $ | 4,998,502 |  |  | $ | 8,498,647 |  |  | $ | 306,368 |

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 borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfBorrowingsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration