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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2021

Statement [LineItems]

Summary of Fair Value of Financial Instruments

The carrying amounts and fair value of bonds payable as of December 31, 2020 and 2021 were as follows:

		Carrying Amount								Fair Value
		NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2020		$	56,253,554							$	56,448,769
December 31, 2021			52,267,337			$	1,884,187				52,429,758			$	1,890,042

Summary of Financial Assets Measured at Level 3 Fair Value

For the year ended December 31, 2020

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	1,005,714			$	—			$	755,903			$	3,044,562			$	4,806,179
Recognized in profit or loss			(17,941	)			—				—				—				(17,941	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				(149,856	)			(2,136	)			(151,992	)
Effects of foreign currency exchange			(15,455	)			—				(15,562	)			—				(31,017	)
Net increase in trade receivables			—				370,110				—				5,635,706				6,005,816
Trade receivables factoring			—				(370,110	)			—				(7,038,983	)			(7,409,093	)
Purchases			893,234				—				259,168				—				1,152,402
Disposals			(329,370	)			—				(121,255	)			—				(450,625	)
Acquisition through business combinations			387,790				—				—				—				387,790
Exercise of call option			(25,988	)			—				—				—				(25,988	)
Balance at December 31 (retrospectively adjusted)		$	1,897,984			$	—			$	728,398			$	1,639,149			$	4,265,531

For the year ended December 31, 2021

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1 (retrospectively adjusted)		$	1,897,984			$	—			$	728,398			$	1,639,149			$	4,265,531
Recognized in profit or loss			131,276				—				—				—				131,276
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				129,726				63,722				193,448
Effects of foreign currency exchange			(79,614	)			—				(4,508	)			—				(84,122	)
Net increase in trade receivables			—				3,269,782				—				14,940,539				18,210,321
Trade receivables factoring			—				(3,269,782	)			—				(9,474,490	)			(12,744,272	)
Purchases			459,046				—				32,246				—				491,292
Disposals			(107,793	)			—				(14,873	)			—				(122,666	)
Reclassify			—				—				(29,758	)			—				(29,758	)
Balance at December 31		$	2,300,899			$	—			$	841,231			$	7,168,920			$	10,311,050

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1 (retrospectively adjusted)		$	68,421			$	—			$	26,257			$	59,089			$	153,767
Recognized in profit or loss			4,732				—				—				—				4,732
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				4,677				2,297				6,974
Effects of foreign currency exchange			(2,870	)			—				(163	)			—				(3,033	)
Net increase in trade receivables			—				117,872				—				538,592				656,464
Trade receivables factoring			—				(117,872	)			—				(341,546	)			(459,418	)
Purchases			16,548				—				1,163				—				17,711
Disposals			(3,886	)			—				(536	)			—				(4,422	)
Reclassify			—				—				(1,073	)			—				(1,073	)
Balance at December 31		$	82,945			$	—			$	30,325			$	258,432			$	371,702

Summary of Categories of Financial Instruments

c. Categories of financial instruments

		December 31
		2020 (Retrospectively Adjusted)				2021
		NT$				NT$				US$ (Note 4)
Financial assets
FVTPL
Mandatorily at FVTPL		$	6,523,583			$	5,436,280			$	195,973
Measured at amortized cost (Note 1)			147,521,583				200,732,680				7,236,218
FVTOCI
Equity instruments			728,398				943,354				34,007
Debt instruments			1,012,736				1,076,458				38,805
Trade receivables, net			626,413				6,092,462				219,627
Financial liabilities
FVTPL
Held for trading			1,537,208				417,660				15,056
Financial liabilities for hedging			11,188,244				11,497,896				414,488
Measured at amortized cost (Note 2)			304,737,749				339,445,544				12,236,683

Note 1: The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets.

Note 2: The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings.

Summary of Detailed Information About Hedged

December 31, 2020

Hedging Instrument/Hedged Items		Line item in		Carrying Amount
		Balance sheet		Asset				Liability
				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	3,307,018
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				1,970,307
Hedge of net investment in foreign operation		Financial liabilities for hedging - non-current			—				5,910,919

December 31, 2021

Hedging Instrument/Hedged Items		Line item in		Carrying Amount
		Balance sheet		Asset								Liability
				NT$				US$ (Note 4)				NT$				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	—			$	2,954,921			$	106,522
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				—				3,762,044				135,618
Hedge of net investment in foreign operation		Financial liabilities for hedging - non-current			—				—				4,780,931				172,348

Summary of Detailed Information About Hedged Items

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	157,842			$	(157,842	)		$	—			$	—			$	2,859,132			$	(142,217	)
Hedge of net investment in foreign operation			574,824				(574,824	)			(574,824	)			—				—				—

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	94,145			$	(94,145)			$	—			$	—			$	2,318,517			$	(236,362)
Hedge of net investment in foreign operation			(738,600	)			738,600				163,776				—				—				—

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	3,394			$	(3,394	)		$	—			$	—			$	83,580			$	(8,521	)
Hedge of net investment in foreign operation			(26,626	)			26,626				5,904				—				—				—

Summary of Maturity Analysis for Non-derivative Financial Liabilities

December 31, 2020

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	43,111,390			$	44,122,659			$	8,223,684			$	319,510			$	176,536
Obligation under leases			103,734				151,921				619,908				1,779,041				4,088,301
Floating interest rate liabilities			13,792,596				8,190,076				10,214,154				102,253,481				7,999,130
Fixed interest rate liabilities			11,895,281				528,290				3,349,614				46,900,450				5,631,522
		$	68,903,001			$	52,992,946			$	22,407,360			$	151,252,482			$	17,895,489

December 31, 2021

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	52,353,176			$	48,140,652			$	10,216,253			$	291,480			$	114,201
Obligation under leases			84,978				157,710				687,144				2,585,624				4,929,602
Floating interest rate liabilities			12,565,548				5,180,527				13,416,893				112,493,242				7,494,670
Fixed interest rate liabilities			10,262,781				3,093,668				12,978,593				43,555,458				5,479,867
		$	75,266,483			$	56,572,557			$	37,298,883			$	158,925,804			$	18,018,340

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Non-derivative financial liabilities
Non-interest bearing		$	1,887,281			$	1,735,424			$	368,286			$	10,508			$	4,117
Obligation under leases			3,063				5,685				24,771				93,209				177,707
Floating interest rate liabilities			452,976				186,753				483,666				4,055,272				270,176
Fixed interest rate liabilities			369,963				111,524				467,866				1,570,132				197,544
		$	2,713,283			$	2,039,386			$	1,344,589			$	5,729,121			$	649,544

Summary of Maturity Analysis for Derivative Financial Instruments

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				More than 1 Year
		NT$				NT$				NT$
December 31, 2020
Net settled
Forward exchange contracts		$	30,514			$	18,429			$	—			$	—
Gross settled
Forward exchange contracts
Inflows		$	8,862,682			$	5,565,137			$	531,336			$	—
Outflows			(8,798,238	)			(5,518,153	)			(526,880	)			—
			64,444				46,984				4,456				—
Swap contracts
Inflows			19,311,999				17,179,871				36,739,200				—
Outflows			(19,524,820	)			(17,486,997	)			(37,495,172	)			—
			(212,821	)			(307,126	)			(755,972	)			—
Target redemption forward contracts
Inflows			42,720				96,120				416,520				227,128
Outflows			(44,471	)			(100,060	)			(433,595	)			(236,081	)
			(1,751	)			(3,940	)			(17,075	)			(8,953	)
		$	(150,128	)		$	(264,082	)		$	(768,591	)		$	(8,953	)

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2021
Net settled
Forward exchange contracts		$	(21,379	)		$	(1,410	)		$	—
Gross settled
Forward exchange contracts
Inflows		$	2,382,315			$	6,817,411			$	531,596
Outflows			(2,380,359	)			(6,784,689	)			(525,920	)
			1,956				32,722				5,676
Swap contracts
Inflows			23,759,435				21,272,450				37,841,805
Outflows			(23,814,701	)			(21,314,442	)			(37,965,438	)
			(55,266	)			(41,992	)			(123,633	)
Target redemption forward contracts
Inflows			19,376				43,596				33,216
Outflows			(18,845	)			(42,401	)			(32,243	)
			531				1,195				973
		$	(52,779	)		$	(8,075	)		$	(116,984	)
		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2021
Net settled
Forward exchange contracts		$	(771	)		$	(51	)		$	—
Gross settled
Forward exchange contracts
Inflows		$	85,880			$	245,761			$	19,164
Outflows			(85,810	)			(244,581	)			(18,959	)
			70				1,180				205
Swap contracts
Inflows			856,505				766,851				1,364,160
Outflows			(858,497	)			(768,365	)			(1,368,617	)
			(1,992	)			(1,514	)			(4,457	)
Target redemption forward contracts
Inflows			698				1,572				1,197
Outflows			(679	)			(1,529	)			(1,162	)
			19				43				35
		$	(1,903	)		$	(291	)		$	(4,217	)

Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	875,563			$	1,779,041			$	1,422,331			$	776,735			$	674,446			$	1,214,789

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	929,832			$	2,585,624			$	1,731,995			$	883,335			$	802,765			$	1,511,507
		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Obligation under leases		$	33,519			$	93,209			$	62,437			$	31,843			$	28,939			$	54,488

Interest rate risk [member]

Statement [LineItems]

Summary of Interest Rate Risk

The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:

		December 31
		2020				2021
		NT$				NT$				US$ (Note 4)
Fair value interest rate risk
Financial assets		$	5,049,005			$	5,474,105			$	197,336
Financial liabilities			56,599,417				76,206,394				2,747,166
Cash flow interest rate risk
Financial assets			45,489,788				69,654,969				2,510,994
Financial liabilities			131,715,366				158,557,225				5,715,834

Measured at fair value on a recurring basis [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

1) Fair value hierarchy

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2020             (retrospectively adjusted)
Financial assets at FVTPL
Derivative financial assets
Forward exchange contracts		$	—			$	122,511			$	—			$	122,511
Swap contracts			—				99,312				—				99,312
Non-derivative financial assets
Quoted ordinary shares			4,064,438				—				—				4,064,438
Private-placement funds			—				—				1,124,754				1,124,754
Contingent considerations			—				—				387,790				387,790
Unquoted preferred shares			—				—				385,440				385,440
Open-end mutual funds			339,338				—				—				339,338
		$	4,403,776			$	221,823			$	1,897,984			$	6,523,583
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	567,377			$	567,377
Unquoted preferred shares			—				—				151,329				151,329
Limited partnership			—				—				9,692				9,692
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				1,012,736				1,012,736
Trade receivables, net			—				—				626,413				626,413
		$	—			$	—			$	2,367,547			$	2,367,547
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	1,448,972			$	—			$	1,448,972
Target redemption forward contracts			—				79,216				—				79,216
Forward exchange contracts			—				9,020				—				9,020
		$	—			$	1,537,208			$	—			$	1,537,208

		Level 1								Level 2								Level 3								Total
		NT$				US$ (Note 4)				NT$				US$ (Note 4)				NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2021
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	—			$	85,629			$	3,087			$	—			$	—			$	85,629			$	3,087
Forward exchange contracts			—				—				23,373				843				—				—				23,373				843
Redemption option and put option of convertible bonds			—				—				8,463				305				—				—				8,463				305
Target redemption forward contracts			—				—				500				18				—				—				500				18
Non-derivative financial assets
Quoted ordinary shares			2,683,193				96,726				—				—				—				—				2,683,193				96,726
Private-placement funds			—				—				—				—				1,322,686				47,682				1,322,686				47,682
Unquoted preferred shares			—				—				—				—				583,270				21,026				583,270				21,026
Contingent considerations			—				—				—				—				394,943				14,237				394,943				14,237
Open-end mutual funds			334,223				12,049				—				—				—				—				334,223				12,049
		$	3,017,416			$	108,775			$	117,965			$	4,253			$	2,300,899			$	82,945			$	5,436,280			$	195,973
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	—			$	—			$	820,779			$	29,588			$	820,779			$	29,588
Quoted ordinary shares			102,124				3,682				—				—				—				—				102,124				3,682
Unquoted preferred shares			—				—				—				—				11,245				405				11,245				405
Limited partnership			—				—				—				—				9,206				332				9,206				332
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				—				—				1,076,458				38,805				1,076,458				38,805
Trade receivables, net			—				—				—				—				6,092,462				219,627				6,092,462				219,627
		$	102,124			$	3,682			$	—			$	—			$	8,010,150			$	288,757			$	8,112,274			$	292,439
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	—			$	360,797			$	13,006			$	—			$	—			$	360,797			$	13,006
Forward exchange contracts			—				—				56,863				2,050				—				—				56,863				2,050
		$	—			$	—			$	417,660			$	15,056			$	—			$	—			$	417,660			$	15,056

X

- Definition

Disclosure of detailed information about maturity analysis of obligation under leases explanatory.

+ References

No definition available.

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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

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Namespace Prefix:	asx_
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X

- Definition

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 31
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_7&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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