XML 237 R219.htm IDEA: XBRL DOCUMENT
v3.22.1

Operating Segments Information - Summary of Segment Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($) | Dec. 31, 2021 USD ($)
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | $ 569,997,133 | $ 20,547,842 | $ 476,978,710 | $ 413,182,184 |
Interest income | 542,329 | 19,550 | 520,783 | 549,681 |
Interest expense | (2,798,935) | (100,899) | (3,437,228) | (4,186,855) |
Depreciation and amortization | (54,524,277) | (1,965,547) | (51,259,065) | (50,466,841) |
Share of the profit or loss of associates and joint ventures | 899,700 | 32,433 | 547,612 | 182,275 |
Impairment loss | (126,766) | (4,571) | (992,273) | (601,207) |
Segment profit before income tax | 80,193,769 | 2,890,906 | 35,768,798 | 23,279,811 |
Expenditures for segment assets | 74,417,541 | 2,682,681 | 59,024,201 | 63,073,887 |
Investments accounted for using the equity method | 16,996,600 |  | 12,806,673 | 12,085,207 | $ 612,711
Contract assets | 5,607,209 |  | 4,782,904 | 5,897,316 | 202,134
Packaging segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 272,543,899 | 9,824,942 | 218,666,071 | 198,916,897 |
Interest income | 61,141 | 2,204 | 133,160 | 186,291 |
Interest expense | (1,604,107) | (57,827) | (2,244,280) | (3,403,475) |
Depreciation and amortization | (34,384,500) | (1,239,528) | (32,333,229) | (33,456,831) |
Share of the profit or loss of associates and joint ventures | 737,650 | 26,591 | 362,133 | 75,303 |
Impairment loss | (86,997) | (3,137) | (218,600) | (601,066) |
Segment profit before income tax | 41,581,126 | 1,498,959 | 17,476,440 | 7,572,763 |
Expenditures for segment assets | 48,531,368 | 1,749,509 | 38,643,303 | 35,462,305 |
Investments accounted for using the equity method | 12,744,756 |  | 9,146,344 | 8,867,316 | 459,436
Contract assets | 4,735,181 |  | 3,641,244 | 4,162,124 | 170,698
Testing segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 49,978,736 | 1,801,685 | 47,271,074 | 42,658,686 |
Interest income | 88,874 | 3,204 | 79,821 | 90,091 |
Interest expense | (405,648) | (14,623) | (564,269) | (545,609) |
Depreciation and amortization | (13,819,080) | (498,164) | (14,189,024) | (12,379,703) |
Share of the profit or loss of associates and joint ventures | 66,107 | 2,383 | 99,670 | 39,852 |
Impairment loss | (39,769) | (1,434) | (773,673) | (141) |
Segment profit before income tax | 11,998,938 | 432,550 | 10,277,760 | 10,321,537 |
Expenditures for segment assets | 16,773,513 | 604,669 | 14,275,397 | 23,966,051 |
Investments accounted for using the equity method | 1,896,372 |  | 1,340,307 | 1,123,490 | 68,362
Contract assets | 872,028 |  | 1,141,660 | 1,735,192 | 31,436
EMS segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 239,488,267 | 8,633,319 | 204,690,669 | 165,789,479 |
Interest income | 301,072 | 10,853 | 275,766 | 249,487 |
Interest expense | (629,584) | (22,696) | (443,519) | (255,404) |
Depreciation and amortization | (4,336,266) | (156,318) | (2,877,546) | (2,534,825) |
Share of the profit or loss of associates and joint ventures | 95,943 | 3,459 | 85,809 | 67,120 |
Segment profit before income tax | 8,528,675 | 307,450 | 8,438,766 | 6,082,106 |
Expenditures for segment assets | 7,654,560 | 275,940 | 5,614,409 | 2,770,129 |
Investments accounted for using the equity method | 2,355,472 |  | 2,320,022 | 2,094,401 | $ 84,913
All other segments [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 7,986,231 | 287,896 | 6,350,896 | 5,817,122 |
Interest income | 91,242 | 3,289 | 32,036 | 284,458 |
Interest expense | (159,596) | (5,753) | (185,160) | (243,013) |
Depreciation and amortization | (1,984,431) | (71,537) | (1,859,266) | (2,095,482) |
Segment profit before income tax | 18,085,030 | 651,947 | (424,168) | (696,595) |
Expenditures for segment assets | 1,458,100 | 52,563 | 491,092 | 875,402 |
Adjustments and Eliminations [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Interest income |  |  |  | (260,646) |
Interest expense |  |  |  | 260,646 |
Depreciation and amortization |  |  | (51,259,065) |  |
Inter-group revenues [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 0 |  |  |  |
Inter-group revenues [member] | Packaging segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 7,244,889 | 261,171 | 10,436,168 | 5,370,963 |
Inter-group revenues [member] | Testing segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 339,619 | 12,243 | 435,587 | 231,399 |
Inter-group revenues [member] | EMS segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 27,825,073 | 1,003,067 | 21,472,775 | 60,638,567 |
Inter-group revenues [member] | All other segments [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 7,527,260 | 271,350 | 7,234,303 | 7,431,399 |
Inter-group revenues [member] | Adjustments and Eliminations [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | (42,936,841) | (1,547,831) | (39,578,833) | (73,672,328) |
Operating segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 612,933,974 | 22,095,673 | 516,557,543 | 486,854,512 |
Operating segment [member] | Packaging segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 279,788,788 | 10,086,113 | 229,102,239 | 204,287,860 |
Operating segment [member] | Testing segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 50,318,355 | 1,813,928 | 47,706,661 | 42,890,085 |
Operating segment [member] | EMS segment [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | 267,313,340 | 9,636,386 | 226,163,444 | 226,428,046 |
Operating segment [member] | All other segments [member] |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |
Operating revenue | $ 15,513,491 | $ 559,246 | $ 13,585,199 | $ 13,248,521 |

X
- Definition The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AdditionsToNoncurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_105&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Paragraph 116 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_116_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ContractAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_104&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DepreciationAndAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 126 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_126_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 129 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_129_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_24_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InvestmentAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_a&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_32&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_a&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 82 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_a&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2021-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_Revenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_c&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RevenueFromInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_g&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 39M -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39M_b&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 82 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_SegmentsAxis=asx_PackagingSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=asx_TestingSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=asx_ElectronicManufacturingServiceSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=ifrs-full_AllOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=asx_AdjustmentsAndEliminationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentConsolidationItemsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentConsolidationItemsAxis=ifrs-full_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |