XML 87 R69.htm IDEA: XBRL DOCUMENT v3.22.1

Share-based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2021

Statement [LineItems]

Summary of Information About Restricted Shares

Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows:

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2020
2019 restricted stocks		$	13.2				3.3
2020 restricted stocks			—				1.7
December 31, 2021
2019 restricted stocks			12.7				2.3
2020 restricted stocks			—				0.7
2021 restricted stocks			—				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 4th share options		$	45.2				0.3
ASE 5th share options			73.0				4.7
The Company 1st share options			52.9				7.9
December 31, 2021
ASE 5th share options			73.0				3.7
The Company 1st 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 Stocks 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

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	asx_StatementLineItems
Namespace Prefix:	asx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 47
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the range of exercise prices for outstanding share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_d&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=asx_ASEIncOptionPlansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=asx_USIEOptionPlansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=asx_TrinomialTreeModelMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=asx_USISHOptionPlansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: