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Related Party Transactions | 12 Months Ended
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Dec. 31, 2022
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Related Party Transactions |
35. | RELATED PARTY TRANSACTIONS
Balances and transactions within the Group had been eliminated upon consolidation. Details of transactions between the Group and other related parties were disclosed as follows:
| a. | Related parties
In addition to those disclosed in Note 14, the related parties were as follows:
Related Parties |  | Relationship with the Group
ASE Cultural and Educational Foundation |  | Substantial related party
ASE Environmental Protection and Sustainability Foundation |  | Substantial related party
| b. | Contribution of related party
|  | For the Year Ended December 31 |
Relationship and Name of Related Party |  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Substantial related party |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ASE Environmental Protection and Sustainability Foundation |  | $ | 100,000 |  |  | $ | 100,000 |  |  | $ | 100,000 |  |  | $ | 3,254 |
ASE Cultural and Educational Foundation |  |  | — |  |  |  | 10,000 |  |  |  | 20,000 |  |  |  | 651 |
|  | $ | 100,000 |  |  | $ | 110,000 |  |  | $ | 120,000 |  |  | $ | 3,805 |
| c. | ASE and HC entered into a joint development agreement in June 2020 under the concept of joint construction. The agreement stipulates that HC will build the plant on the leasehold land and ASE and its affiliates will have the priority to purchase the plant after the completion of the plant construction. The final transaction price will be the purchase price less an amount based on the ratio calculated by independent professional appraisers.
| d. | ASE and ASEE entered into a joint construction and allocation of housing units agreement with HC, respectively, in August 2021. The agreement stipulates that ASE and ASEE will provide land and leasehold land and HC will provide fund for joint construction of plant and consult with professional appraisal firm to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE, ASEE and its affiliates will have the priority to purchase the property, which obtained by HC based on the agreed proportion of joint construction. Since the joint construction agreement between ASEE and HC has not yet started, therefore, the joint construction agreement was terminated by mutual consent of both parties, and the board of directors of ASEE decided to terminate the joint construction agreement in May 2022.
| e. | In the third quarter of 2021, ASE purchased real estate properties from HC with an amount of NT$2,362,000 thousand (tax excluded) which was primarily based on the independent professional appraisal reports and had been fully paid.
| f. | ASE entered into a joint construction and allocation of housing units agreement with HC in April 2022. The agreement stipulates that ASE and HC will provide a part of land and fund, respectively, for joint construction of plant and consult with professional appraisal firm to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE will have the priority to purchase the property, which obtained by HC based on the agreed proportion of joint construction.
| g. | Compensation to key management personnel
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Short-term employee benefits |  | $ | 1,264,980 |  |  | $ | 1,744,903 |  |  | $ | 1,962,298 |  |  | $ | 63,856 |
Post-employment benefits |  |  | 2,007 |  |  |  | 3,505 |  |  |  | 4,344 |  |  |  | 141 |
Share-based payments |  |  | 153,774 |  |  |  | 163,697 |  |  |  | 445,287 |  |  |  | 14,490 |
|  | $ | 1,420,761 |  |  | $ | 1,912,105 |  |  | $ | 2,411,929 |  |  | $ | 78,487 |
The compensation to the Group’s key management personnel was determined according to personal performance and market trends.

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2022-03-24 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS24_g13-24__IAS24_g13-24_TI -URIDate 2022-03-24 + Details
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