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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of Subsidiaries |
| 2) | Subsidiaries included in consolidated financial statements were as follows:
|  |  |  |  |  | Establishment and Operating |  | Percentage of Ownership (%) |
| December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Location |  | 2020 |  |  | 2021 |
The Company |  | ASE |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Inc. (“USIINC”) |  | Holding company |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuit |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASE |  | A.S.E. Holding Limited |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
|  | J & R Holding Limited (“J&R Holding”) |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
|  | Innosource Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 71.0 |  |  |  | 71.0 |
|  | ASE Marketing & Service Japan Co., Ltd. |  | Engaged in marketing and sales services |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Test, Inc. |  | Engaged in the testing of semiconductors |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | Luchu Development Corporation |  | Engaged in the development of real estate properties |  | R.O.C. |  |  | 67.1 |  |  |  | 67.1 |
|  | Advanced Microelectronic Products Inc. (“AMPI”) |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  |  | 7.6 |  |  |  | 7.6 |
ASE Test, Inc. |  | Alto Enterprises Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Super Zone Holdings Limited |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Luchu Development Corporation |  | Engaged in the development of real estate properties |  | R.O.C. |  |  | 19.0 |  |  |  | 19.0 |
|  | TLJ Intertech Inc. |  | Engaged in information software services |  | R.O.C. |  |  | 60.0 |  |  |  | 60.0 |
|  | MingFeng Information Service Corp., Ltd. |  | In the process of liquidation (Liquidation completed in February 2022) |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | AMPI |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  |  | 43.4 |  |  |  | 43.4 |
A.S.E. Holding Limited |  | ASE Investment (Labuan) Inc. |  | Holding company |  | Malaysia |  |  | 70.1 |  |  |  | 70.1 |
|  | ASE Test Limited (“ASE Test”) |  | Holding company |  | Singapore |  |  | 10.2 |  |  |  | 10.2 |
|  | ASE Technology Partners, Limited |  | Holding company and was established in August 2021 |  | British Cayman Islands |  |  | — |  |  |  | 100.0 |
|  | Integrated Solutions Enterprise Europe (“ITGEU”) |  | Trading company, and was acquired in October 2021 (Note 29) |  | Belgium |  |  | — |  |  |  | 100.0 |
J&R Holding |  | ASE Test |  | Holding company |  | Singapore |  |  | 89.8 |  |  |  | 89.8 |
|  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 8.4 |  |  |  | 8.4 |
|  | J&R Industrial Inc. |  | Engaged in leasing equipment and investing activity |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Japan Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE (U.S.) Inc. |  | After-sales service and sales support |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | Global Advanced Packaging Technology Limited |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Anstock Limited |  | Liquidated in June 2021 |  | British Cayman Islands |  |  | 100.0 |  |  |  | — |
|  | Anstock II Limited |  | Liquidated in June 2021 |  | British Cayman Islands |  |  | 100.0 |  |  |  | — |
|  | Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) |  | Engaged in the packaging and testing of semiconductors (organizational adjustment through exchanged shares to Global Advanced Packaging Test (Hong Kong) Limited in September 2021) |  | Suzhou, China |  |  | 100.0 |  |  |  | — |
Innosource Limited |  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 20.6 |  |  |  | 20.6 |
|  | ASE (Shanghai) Inc. |  | Engaged in the production of substrates |  | Shanghai, China |  |  | 8.5 |  |  |  | 8.5 |
Omniquest Industrial Limited |  | ASE Corporation |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Alto Enterprises Limited |  | ASE (Kunshan) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Kun Shan, China |  |  | 22.9 |  |  |  | (Note 2 | )
|  | ASE Investment (Kun Shan) Limited |  | Holding company |  | Kun Shan, China |  |  | 85.9 |  |  |  | 85.9 |
Super Zone Holdings Limited |  | Advanced Semiconductor Engineering (China) Ltd. |  | Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Labuan) Inc. |  | ASE (Korea) Inc. (“ASE Korea”) |  | Engaged in the packaging and testing of semiconductors |  | Korea |  |  | 100.0 |  |  |  | 100.0 |
ASE Technology Partners, Limited |  | ASE Technology Acquisition Corporation |  | Holding company and was established in August 2021 |  | British Cayman Islands |  |  | — |  |  |  | 100.0 |
ASE Korea |  | ASE (Weihai) Inc. |  | Engaged in the packaging and testing of semiconductors (disposed to J&R Holding and organizational adjustment through exchanged shares from J&R Holding to GAPT (Hong Kong) Limited in October 2021) |  | Shandong, China |  |  | 100.0 |  |  |  | — |
ASE Test |  | ASE Test Holdings, Ltd. |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Holdings (Singapore) Pte Ltd |  | Holding company |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Investment (Labuan) Inc. |  | Holding company |  | Malaysia |  |  | 29.9 |  |  |  | 29.9 |
|  | ASE Singapore Pte. Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
ASE Test Holdings, Ltd. |  | ISE Labs, Inc. |  | Engaged in the testing of semiconductors |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating |  | Percentage of Ownership (%) |
| December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Location |  | 2020 |  |  | 2021 |
ISE Labs, Inc. |  | ISE Services, Inc. |  | Engaged in wafer procurement and customer product management services |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
ASE Holdings (Singapore) Pte Ltd |  | ASE Electronics (M) Sdn. Bhd. |  | Engaged in the packaging and testing of semiconductors |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
Global Advanced Packaging Technology Limited |  | ASE Assembly & Test (Shanghai) Limited |  | Engaged in the packaging and testing of semiconductors and leasing of properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Advanced Semiconductor (Shanghai) Limited |  | Engaged in the packaging and testing of semiconductors (disposed to ASEN in November 2021) |  | Shanghai, China |  |  | 100.0 |  |  |  | — |
|  | GAPT Holding Limited |  | Holding company and was established in August 2021 |  | British Virgin Islands |  |  | — |  |  |  | (Note 2 | )
GAPT Holding Limited |  | Global Advanced Packaging Test (Hongkong) Limited |  | Engaged in the trading of substrates and was established in August 2021 |  | Hong Kong |  |  | — |  |  |  | (Note 2 | )
Global Advanced Packaging Test (Hongkong) Limited |  | Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) |  | Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in September 2021 through share exchange under restructure ) |  | Suzhou, China |  |  | — |  |  |  | (Note 2 | )
|  | ASE (Weihai) Inc. |  | Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in October 2021 through share exchange under restructure ) |  | Shandong, China |  |  | — |  |  |  | (Note 2 | )
ASEN |  | ASE Advanced Semiconductor (Shanghai) Limited |  | Engaged in the packaging and testing of semiconductors (acquired from Global Advanced Packaging Technology Limited in November 2021) |  | Shanghai, China |  |  | — |  |  |  | (Note 2 | )
ASE Assembly & Test (Shanghai) Limited |  | ASE Investment (Kun Shan) Limited |  | Holding company |  | Kun Shan, China |  |  | 14.1 |  |  |  | 14.1 |
|  | Wuxi Tongzhi Microelectronics Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Wuxi, China |  |  | 100.0 |  |  |  | 100.0 |
|  | ISE Labs, China, Ltd. |  | Engaged in the testing of semiconductor |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) |  | Engaged in the development, construction and sale of real estate properties |  | Shanghai, China |  |  | 60.0 |  |  |  | 60.0 |
DH |  | Shanghai Ding Qi Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Wei Real Estate Development Co., Ltd. (“DW”) |  | Engaged in the development, construction and leasing of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Yu Real Estate Development Co., Ltd. |  | Engaged in the development, construction and leasing of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Kun Shan Ding Hong Real Estate Development Co., Ltd |  | Engaged in the development, construction and leasing of real estate properties |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Xu Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Dingyao Estate Development Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Fan Business Management Co., Ltd. |  | Engaged in the management of real estate properties (acquired from DW in November 2020) |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Kun Shan) Limited |  | ASE (Kun s han) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Kun Shan, China |  |  | 49.3 |  |  |  | (Note 2 | )
ASE Corporation |  | ASE Mauritius Inc. |  | Holding company |  | Mauritius |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Labuan Inc. |  | Holding company |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
ASE Mauritius Inc. |  | ASE (Kunshan) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Kun Shan, China |  |  | 27.8 |  |  |  | (Note 2 | )
|  | ASE (Shanghai) Inc. |  | Engaged in the production of substrates |  | Shanghai, China |  |  | 91.5 |  |  |  | 91.5 |
ASE Labuan Inc. |  | ASE Electronics Inc. |  | Engaged in the production of substrates |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASE (Shanghai) Inc. |  | Advanced Semiconductor Engineering (HK) Limited |  | Engaged in the trading of substrates |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Hui Real Estate Development Co., Ltd. |  | Engaged in the development, construction and sale of real estate properties |  | Shanghai, China |  |  | 40.0 |  |  |  | 40.0 |
|  | Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) |  | Engaged in the designing, manufacturing and sales of electronic components |  | Shanghai, China |  |  | 0.8 |  |  |  | 0.8 |
USIINC |  | Huntington Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
Huntington Holdings International Co., Ltd. |  | Unitech Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Real Tech Holdings Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal ABIT Holding Co., Ltd. |  | In the process of liquidation |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Real Tech Holdings Limited |  | USI Enterprise Limited (“USIE”) |  | Engaged in the service of investment advisory and warehousing management |  | Hong Kong |  |  | 95.9 |  |  |  | 100.0 |
USIE |  | USISH |  | Engaged in the designing, manufacturing and sales of electronic components |  | Shanghai, China |  |  | 76.6 |  |  |  | 77.1 |
USISH |  | Universal Global Technology Co., Limited |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating |  | Percentage of Ownership (%) |
| December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Location |  | 2020 |  |  | 2021 |
|  | Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) |  | Engaged in the designing and manufacturing of electronic components |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Technology (Shanghai) Co., Ltd. |  | Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Electronics (Shanghai) Co., Ltd. |  | Engaged in the sales of electronic components and telecommunications equipment |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Electronics (Shenzhen) Co., Ltd. |  | Engaged in the design, manufacturing and sales of motherboards and computer peripherals |  | Shenzhen, China |  |  | 50.0 |  |  |  | 50.0 |
|  | Universal Global Technology (Huizhou) Co., Ltd. |  | Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services |  | Huizhou, China |  |  | 100.0 |  |  |  | 100.0 |
|  | FINANCIERE AFG (“FAFG”) |  | Holding company |  | France |  |  | 10.4 |  |  |  | 10.4 |
Universal Global Technology Co., Limited |  | Universal Global Industrial Co., Limited |  | Engaged in manufacturing, trading and investing activity |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Scientific Industrial Co., Ltd. (“UGTW”) |  | Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | USI America Inc. |  | Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Japan Co., Ltd. |  | Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Electronics (Shenzhen) Co., Ltd. |  | Engaged in the design, manufacturing and sales of motherboards and computer peripherals |  | Shenzhen, China |  |  | 50.0 |  |  |  | 50.0 |
|  | Universal Global Electronics Co., Ltd. |  | Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Scientific Industrial (France) (“USIFR”) |  | Engaged in investing activities |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | UNIVERSAL SCIENTIFIC INDUSTRIA L (VIE TNAM ) CO ., LTD. |  | Engaged in IC assembly for wearable devices and was established in July 2020. |  | Vietnam |  |  | 100.0 |  |  |  | 100.0 |
Universal Global Industrial Co., Limited |  | Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  |  | (Note 1 | ) |  |  | (Note 1 | )
UGTW |  | Universal Scientific Industrial Co., Ltd. (“USI”) |  | Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
Universal Global Electronics Co., Ltd. |  | Universal Scientific Industrial Poland Sp. z o.o. (“USIPL”) |  | Engaged in the design and manufacturing of electronic components and new electronic applications. |  | Poland |  |  | 100.0 |  |  |  | 100.0 |
Universal Global Electronics (Shanghai) Co., Ltd. |  | USI Science and Technology (Shenzhen) Co., Ltd. |  | Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties. Established in November 2020. |  | Shenzhen, China |  |  | 100.0 |  |  |  | 100.0 |
USIFR |  | FAFG |  | Holding company |  | France |  |  | 89.6 |  |  |  | 89.6 |
|  | ASTEELFLASH GROUP |  | Holding company (disposed to FAFG in October 2021) |  | France |  |  | (Note 1 | ) |  |  | — |
|  |  |  |  |  | Establishment and Operating |  | Percentage of Ownership (%) |
| December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Location |  | 2020 |  |  | 2021 |
FAFG |  | ASTEELFLASH GROUP |  | Holding company (acquired 1 share from Universal Scientific Industrial (France) in October 2021) |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 0.1 |  |  |  | 0.1 |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components |  | Mexico |  |  | 0.1 |  |  |  | 0.1 |
ASTEELFLASH GROUP |  | ASTEELFLASH (BEDFORD) LIMITED |  | Engaged in the design and manufacturing of electronic components |  | United Kingdom |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components |  | France |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH HONG KONG LIMITED |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components |  | Mexico |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH GERMANY GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH US HOLDING CORP. |  | Holding company |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEEL ELECTRONIQUE FOUCHANA |  | Engaged in the design and manufacturing of electronic components (disposed to ASTEELFLASH TUNISIE S.A. in June 2021) |  | Tunisia |  |  | (Note 1 | ) |  |  | — |
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of human resources |  | Tunisia |  |  | 0.5 |  |  |  | 0.5 |
|  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 0.1 |  |  |  | 0.1 |
|  | ASTEELFLASH PLZEN S.R.O. |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GERMANY GmbH in April 2021) |  | Czech Republic |  |  | — |  |  |  | 100.0 |
ASTEELFLASH (BEDFORD) LIMITED |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH TECHNOLOGIE |  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components |  | France |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH FRANCE |  | SCI CHASSET |  | Engaged in the management and operation of real estate properties and holding the ownership of real estate properties (Liquidated in July 2021) |  | France |  |  | 100.0 |  |  |  | — |
|  | AFERH |  | Engaged in the management, training and consulting of human resources (Liquidated in July 2021) |  | France |  |  | 100.0 |  |  |  | — |
|  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEEL ELECTRONIQUE FOUCHANA |  | Engaged in the design and manufacturing of electronic components (disposed to ASTEELFLASH TUNISIE S.A. in June 2021) |  | Tunisia |  |  | 94.2 |  |  |  | — |
|  | ASTEELFLASH TECHNOLOGIE |  | Engaged in projection of plastic and the design and manufacturing of industrial components |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH BRETAGNE |  | Engaged in the design and manufacturing of electronic components |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH TUNISIE S.A. |  | ASTEEL ELECTRONIQUE TUNISIE |  | Engaged in the design and manufacturing of electronic components (merged by ASTEELFLASH TUNISIE S.A.in December 2021) |  | Tunisia |  |  | 100.0 |  |  |  | — |
|  | ASTEEL ELECTRONIQUE FOUCHANA |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP, ASTEELFLASH FRANCE, Asteelflash Suzhou Co., Ltd. and ASTEELFLASH USA CORP.in June 2021 and merged by ASTEELFLASH TUNISIE S.A. in December 2021) |  | Tunisia |  |  | (Note 1 | ) |  |  | — |
AFERH |  | AFERH TUNISIE |  | Engaged in the management, training and consulting of organization and human resources |  | Tunisia |  |  | 99.5 |  |  |  | 99.5 |
ASTEELFLASH HONG KONG LIMITED |  | Asteelflash S uzh ou Co., Ltd . |  | Engaged in the design and manufacturing of electronic components |  | Suzhou, China |  |  | 100.0 |  |  |  | 100.0 |
Asteelflash Suzhou Co., Ltd. |  | A STE EL ELECT R ONIQUE FO UCHANA |  | Engaged in the design and manufacturing of electronic components (disposed to ASTEELFLASH TUNISIE S.A. in June 2021) |  | Tunisia |  |  | (Note 1 | ) |  |  | — |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH GERMANY GmbH |  | ASTEELFLASH HERSFELD GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH EBERBACH GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating |  | Percentage of Ownership (%) |
| December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Location |  | 2020 |  |  | 2021 |
|  | ASTEELFLASH BONN GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH SCHWANDORF GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH PLZEN S.R.O. |  | Engaged in the design and manufacturing of electronic components (disposed to ASTEELFLASH GROUP in April 2021) |  | Czech Republic |  |  | 100.0 |  |  |  | — |
|  | ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | EN ELECTRONICNETWORK SRL |  | Engaged in the design and manufacturing of electronic components |  | Romania |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1) |  |  |  | (Note 1 | )
ASTEELFLASH MEXICO S.A. de C.V. |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1) |  |  |  | (Note 1 | )
ASTEELFLASH US HOLDING CORP. |  | ASTEELFLASH USA CORP. |  | Engaged in the design and manufacturing of electronic components |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
ASTEELFLASH USA CORP. |  | ASTEEL ELECTRONIQUE FOUCHANA |  | Engaged in the design and manufacturing of electronic components (disposed to ASTEELFLASH TUNISIE S.A. in June 2021) |  | Tunisia |  |  | (Note 1) |  |  |  | — |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1) |  |  |  | (Note 1 | )
SPIL |  | SPIL (B.V.I.) Holding Limited |  | Engaged in investing activities |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Siliconware Investment Co., Ltd. |  | Engaged in investing activities |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
SPIL (B.V.I.) Holding Limited |  | Siliconware USA, Inc. |  | Engaged in marketing activities |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | SPIL (Cayman) Holding Limited |  | Engaged in investing activities |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
SPIL (Cayman) Holding Limited |  | Siliconware Technology (Suzhou) Limited (“SZ”) |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  |  | 100.0 |  |  |  | 100.0 |
| Note | 1: The number of shares held was 1 share or 3 shares and the percentage of ownership was less than 0.1%.
| Note | 2: In December 2021, the Company’s board of directors resolved to dispose its 100% shareholdings in those subsidiaries, which were settled in December 2021 and resulted in losing its control over those subsidiaries. Refer to Note 30 DISPOSAL OF SUBSIDIARIES for related disclosure.

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