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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Subsidiaries |
| 2) | Subsidiaries included in consolidated financial statements were as follows:
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
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 Social Enterprise Co., Ltd. |  | Engaged in social services and was established in June 2022 |  | R.O.C. |  |  | — |  |  |  | 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 Singapore Pte. Ltd. |  | Engaged in the packaging and testing of semiconductors (acquired from ASE Test Limited (“ASE Test”) in November 2022) |  | Singapore |  |  | — |  |  |  | 100.0 |
|  | ASE Electronics (M) Sdn. Bhd. |  | Engaged in the packaging and testing of semiconductors (acquired from ASE Holdings (Singapore) Pte Ltd in November 2022) |  | Malaysia |  |  | — |  |  |  | 100.0 |
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. |  | Liquidation completed in February 2022 |  | R.O.C. |  |  | 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 |  | Holding company |  | Singapore |  |  | 10.2 |  |  |  | 10.2 |
|  | ASE Technology Partners, Limited |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Integrated Solutions Enterprise Europe (“ITGEU”) |  | Trading company, and was acquired in October 2021 (Note 29) |  | Belgium |  |  | 100.0 |  |  |  | 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 |
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
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 |  |  | (Note 2 | ) |  |  | — |
|  | ASE Investment (Kun Shan) Limited |  | Holding company (returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) |  | Kun Shan, China |  |  | 85.9 |  |  |  | 100.0 |
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 |  | British Cayman Islands |  |  | 100.0 |  |  |  | 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 (disposed to ASE in November 2022) |  | Singapore |  |  | 100.0 |  |  |  | — |
ASE Test Holdings, Ltd. |  | ISE Labs, Inc. |  | Engaged in the testing of semiconductors |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
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 (disposed to ASE in November 2022) |  | Malaysia |  |  | 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 |
|  | GAPT Holding Limited |  | Holding company |  | British Virgin Islands |  |  | (Note 2 | ) |  |  | — |
GAPT Holding Limited |  | Global Advanced Packaging Test (Hongkong) Limited |  | Engaged in the trading of substrates |  | Hong Kong |  |  | (Note 2 | ) |  |  | — |
Global Advanced Packaging Test (Hongkong) Limited |  | Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) |  | Engaged in the packaging and testing of semiconductors |  | 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 ( returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) |  | Kun Shan, China |  |  | 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. |  | Engaged in the management of properties, parking lot business and leasing of properties for shopping center |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Yu Real Estate Development Co., Ltd. |  | Engaged in the management of properties, parking lot business and leasing of properties for shopping center |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Kun Shan Ding Hong Real Estate Development Co., Ltd |  | Engaged in the development, construction and leasing of properties for shopping center |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
|  | Shanghai Ding Xu Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Yao 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 commercial complex services and department store trading |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Kun Shan) Limited |  | ASE (Kunshan) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Kun Shan, China |  |  | (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 |  |  | (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 |  |  | 100.0 |  |  |  | 100.0 |
USIE |  | USISH |  | Engaged in the designing, manufacturing and sales of electronic components |  | Shanghai, China |  |  | 77.2 |  |  |  | 77.3 |
USISH |  | Universal Global Technology Co., Limited (“UGT”) |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | 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 |
UGT |  | 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 |
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
|  | 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 INDUSTRIAL VIETNAM COMPANY LIMITED |  | Engaged in IC assembly for wearable devices |  | 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. |  | 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. |  | Shenzhen, China |  |  | 100.0 |  |  |  | 100.0 |
USIFR |  | FAFG |  | Holding company |  | France |  |  | 89.6 |  |  |  | 89.6 |
FAFG |  | ASTEELFLASH GROUP |  | Holding company (acquired 1 share from USIFR in October 2021 and merged by FAFG in January 2022 ) |  | France |  |  | 100.0 |  |  |  | — |
|  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Tunisia |  |  | 0.1 |  |  |  | 100.0 |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Mexico |  |  | 0.1 |  |  |  | 100.0 |
|  | ASTEELFLASH (BEDFORD) LIMITED |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | United Kingdom |  |  | — |  |  |  | 100.0 |
|  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | France |  |  | — |  |  |  | 99.9 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Tunisia |  |  | — |  |  |  | 100.0 |
|  | ASTEELFLASH HONG KONG LIMITED |  | Holding company (acquired from ASTEELFLASH GROUP in January 2022) |  | Hong Kong |  |  | — |  |  |  | 100.0 |
|  | ASTEELFLASH GERMANY GmbH |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Germany |  |  | — |  |  |  | 100.0 |
|  | ASTEELFLASH US HOLDING CORP. |  | Holding company (acquired from ASTEELFLASH GROUP in January 2022) |  | U.S.A. |  |  | — |  |  |  | 100.0 |
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of human resources (acquired from ASTEELFLASH GROUP in January 2022) |  | Tunisia |  |  | — |  |  |  | 0.5 |
|  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Tunisia |  |  | — |  |  |  | 0.1 |
|  | ASTEELFLASH PLZEN S.R.O. |  | Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) |  | Czech Republic |  |  | — |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
ASTEELFLASH GROUP |  | ASTEELFLASH (BEDFORD) LIMITED |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | United Kingdom |  |  | 100.0 |  |  |  | — |
|  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | France |  |  | 99.9 |  |  |  | — |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | Tunisia |  |  | 100.0 |  |  |  | — |
|  | ASTEELFLASH HONG KONG LIMITED |  | Holding company (disposed to FAFG in January 2022) |  | Hong Kong |  |  | 100.0 |  |  |  | — |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | Mexico |  |  | 99.9 |  |  |  | — |
|  | ASTEELFLASH GERMANY GmbH |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | Germany |  |  | 100.0 |  |  |  | — |
|  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | Tunisia |  |  | 99.9 |  |  |  | — |
|  | ASTEELFLASH US HOLDING CORP. |  | Holding company (disposed to FAFG in January 2022) |  | U.S.A. |  |  | 100.0 |  |  |  | — |
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of human resources (disposed to FAFG in January 2022) |  | Tunisia |  |  | 0.5 |  |  |  | — |
|  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | Tunisia |  |  | 0.1 |  |  |  | — |
|  | ASTEELFLASH PLZEN S.R.O. |  | Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) |  | 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 |  |  | (Note1 | ) |  |  | (Note1 | )
ASTEELFLASH FRANCE |  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 99.9 |  |  |  | 99.9 |
|  | 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 | )
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of organization and human resources |  | Tunisia |  |  | 99.5 |  |  |  | 99.5 |
ASTEELFLASH HONG KONG LIMITED |  | Asteelflash Suzhou Co., Ltd. |  | Engaged in the design and manufacturing of electronic components |  | Suzhou, China |  |  | 100.0 |  |  |  | 100.0 |
Asteelflash Suzhou Co., Ltd. |  | 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 |
|  | 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 DESIGN SOLUTIONS HAMBOURG GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  |  |  |  |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
|  |  |  |  |  | December 31 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | 2021 |  |  | 2022 |
|  | 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. |  | 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 (merged by SPIL in March 2022) |  | R.O.C. |  |  | 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 |  | 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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