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Share-based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of Information About Restricted Shares | Information about USISH’s outstanding restricted st oc ks at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (RMB) |  |  | Remaining Contractual Life (Years) |
December 31, 2020 |  |  |  |  |  |  |  |
2019 restricted st ocks |  | $ | 13.2 |  |  |  | 3.3 |
2020 restricted stocks |  |  | — |  |  |  | 1.7 |
December 31, 2021 |  |  |  |  |  |  |  |
2019 restricted st ocks |  |  | 12.7 |  |  |  | 2.3 |
2020 restricted stocks |  |  | — |  |  |  | 0.7 |
2021 restricted st oc ks |  |  | — |  |  |  | 1.7 |
ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about the share option plans that the Company granted and assumed were as follows:
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  |  |  |  | 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 at January 1 |  |  | 183,814 |  |  | $ | 58.1 |  |  |  | 170,786 |  |  | $ | 57.0 |  |  |  | 144,767 |  |  | $ | 56.9 |
Options expired |  |  | — |  |  |  | — |  |  |  | (1,006 | ) |  |  | 40.8 |  |  |  | — |  |  |  | — |
Options forfeited |  |  | (4,214 | ) |  |  | 61.8 |  |  |  | (3,949 | ) |  |  | 58.0 |  |  |  | (5,907 | ) |  |  | 52.3 |
Options exercised |  |  | (8,814 | ) |  |  | 48.4 |  |  |  | (21,064 | ) |  |  | 49.2 |  |  |  | (42,058 | ) |  |  | 61.4 |
Balance at December 31 |  |  | 170,786 |  |  |  | 57.0 |  |  |  | 144,767 |  |  |  | 56.9 |  |  |  | 96,802 |  |  |  | 53.3 |
Options exercisable, end of year |  |  | 33,822 |  |  |  | 63.5 |  |  |  | 67,388 |  |  |  | 61.4 |  |  |  | 49,696 |  |  |  | 55.5 |
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, 2020 |  |  |  |  |  |  |  |
ASE 4 th share options |  | $ | 45.2 |  |  |  | 0.3 |
ASE 5 th share options |  |  | 73.0 |  |  |  | 4.7 |
The Company 1 st share options |  |  | 52.9 |  |  |  | 7.9 |
December 31, 2021 |  |  |  |  |  |  |  |
ASE 5 th share options |  |  | 73.0 |  |  |  | 3.7 |
The Company 1 st share options |  |  | 51.0 |  |  |  | 6.9 |
USIE option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | USIE The terms of the plans issued by USIE were the same with those option plans previously granted by ASE. Information about share options was as follows:
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |
|  |  |  |  | Weighted |  |  |  |  |  | Weighted |
|  | Number of |  |  | Average Exercise |  |  | Number of |  |  | Average Exercise |
|  | Options |  |  | Price |  |  | Options |  |  | Price |
|  | (In |  |  | Per Share |  |  | (In |  |  | Per Share |
|  | Thousands) |  |  | (US$) |  |  | Thousands) |  |  | (US$) |
Balance at January 1 |  |  | 16,711 |  |  | $ | 2.1 |  |  |  | 8,349 |  |  | $ | 2.3 |
Options forfeited |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | 2.9 |
Options exercised |  |  | (8,362 | ) |  |  | 2.0 |  |  |  | (8,342 | ) |  |  | 2.3 |
Balance at December 31 |  |  | 8,349 |  |  |  | 2.3 |  |  |  | — |  |  |  | — |
Options exercisable, end of year |  |  | 8,349 |  |  |  | 2.3 |  |  |  | — |  |  |  | — |
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, 2020 and 2021 plans, the share options plans were measured by using the trinomial tree model, while the restricted stocks 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 stock plan |  |  |  |  |  |  |  |
|  | 2019 Restricted S tocks Plan |  | 2019 Restricted Stocks Plan Amended in 2020 |  | 2020 Restricted Stocks Plan |  | 2021 Restricted Stocks Plan
Share price at the grant date |  | RMB16.30 per share |  | RMB16.60 per share |  | RMB24.30 per share |  | RMB14.65 per share
Exercise price |  | RMB13.34 per share |  | RMB13.34 per share |  | (Note) |  | (Note)
Expected volatility (%) |  | 47.77 |  | 57.21 |  | 56.97 |  | 47.15
Lock-up periods (years) |  | 1 |  | 1 |  | 1.3 |  | 1.3
Expected dividend yield |  | — |  | — |  | — |  | —
Risk free interest rate (%) |  | 2.70 |  | 1.55 |  | 2.63 |  | 2.34
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | 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 |  |  | 21,537 |  |  | $ | 15.5 |  |  |  | 35,077 |  |  | $ | 14.5 |  |  |  | 31,266 |  |  | $ | 14.6 |
Options granted |  |  | 17,167 |  |  |  | 13.3 |  |  |  | 1,140 |  |  |  | 21.7 |  |  |  | — |  |  |  | — |
Options forfeited |  |  | (463 | ) |  |  | 15.4 |  |  |  | (636 | ) |  |  | 14.0 |  |  |  | (952 | ) |  |  | 14.5 |
Options exercised |  |  | (3,164 | ) |  |  | 15.5 |  |  |  | (4,315 | ) |  |  | 15.5 |  |  |  | (828 | ) |  |  | 13.8 |
Balance at December 31 |  |  | 35,077 |  |  |  | 14.5 |  |  |  | 31,266 |  |  |  | 14.6 |  |  |  | 29,486 |  |  |  | 14.2 |
Options exercisable, end of year |  |  | 13,694 |  |  |  | 15.5 |  |  |  | 13,416 |  |  |  | 15.5 |  |  |  | 19,249 |  |  |  | 14.8 |
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, 2020 |  |  |  |  |  |  |  |
2015 share options |  | $ | 15.5 |  |  |  | 4.9 |
2019 share options |  |  | 13.3 |  |  |  | 3.9 |
2020 share options |  |  | 21.7 |  |  |  | 3.9 |
December 31, 2021 |  |  |  |  |  |  |  |
2015 share options |  |  | 15.5 |  |  |  | 3.9 |
2019 share options |  |  | 12.7 |  |  |  | 2.9 |
2020 share options |  |  | 21.2 |  |  |  | 2.9 |
Summary of Information About Restricted Shares | Information about restricted stocks was as follows:
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | 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 |  |  | — |  |  | $ | — |  |  |  | 6,156 |  |  | $ | 13.3 |  |  |  | 5,547 |  |  | $ | 12.2 |
Options granted |  |  | 6,156 |  |  |  | 13.3 |  |  |  | 672 |  |  |  | 4.9 |  |  |  | 281 |  |  |  | — |
Options exercised |  |  | — |  |  |  | — |  |  |  | (1,281 | ) |  |  | 13.2 |  |  |  | (1,780 | ) |  |  | 12.7 |
Options forfeited |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (483 | ) |  |  | 12.1 |
Balance at December 31 |  |  | 6,156 |  |  |  | 13.3 |  |  |  | 5,547 |  |  |  | 12.2 |  |  |  | 3,565 |  |  |  | 10.2 |
Options exercisable, end of year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value of options granted (RMB) |  | $ | 13.47 |  |  |  |  |  |  | $ | 18.55 |  |  |  |  |  |  | $ | 11.78 |  |  |  |  |

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