XML 37 R22.htm IDEA: XBRL DOCUMENT
v3.23.1

Investment Properties | 12 Months Ended
--- | ---
Dec. 31, 2022
Text block [abstract] |
Investment Properties |
17. | INVESTMENT PROPERTIES
For the year ended December 31, 2020
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | 35,965 |  |  | $ | 7,710,369 |  |  | $ | 6,567,792 |  |  | $ | 14,314,126 |
Additions |  |  | — |  |  |  | 6,352 |  |  |  | — |  |  |  | 6,352 |
Disposals |  |  | — |  |  |  | (1,902 | ) |  |  | — |  |  |  | (1,902 | )
Reclassifi c ation |  |  | — |  |  |  | (3,884 | ) |  |  | 46,201 |  |  |  | 42,317 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 111,870 |  |  |  | 124,920 |  |  |  | 236,790 |
Balance at December 31, 2020 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | — |  |  | $ | 972,571 |  |  | $ | 487,484 |  |  | $ | 1,460,055 |
Depreciation expenses |  |  | — |  |  |  | 353,048 |  |  |  | 209,212 |  |  |  | 562,260 |
Disposals |  |  | — |  |  |  | (1,293 | ) |  |  | — |  |  |  | (1,293 | )
Reclassification |  |  | — |  |  |  | (1,498 | ) |  |  | 10,617 |  |  |  | 9,119 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 19,639 |  |  |  | 9,820 |  |  |  | 29,459 |
Balance at December 31, 2020 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Carrying amount at December 31, 2020 |  | $ | 35,965 |  |  | $ | 6,480,338 |  |  | $ | 6,021,780 |  |  | $ | 12,538,083 |
For the year ended December 31, 2021
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
Disposals |  |  | — |  |  |  | (5,350 | ) |  |  | — |  |  |  | (5,350 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (1,290,187 | ) |  |  | (87,412 | ) |  |  | (1,377,599 | )
Reclassification (Note 12) |  |  | (393 | ) |  |  | 9,818,133 |  |  |  | 3,398,139 |  |  |  | 13,215,879 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 30,697 |  |  |  | (6,962 | ) |  |  | 23,735 |
Balance at December 31, 2021 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Depreciation expenses |  |  | — |  |  |  | 482,625 |  |  |  | 268,422 |  |  |  | 751,047 |
Disposals |  |  | — |  |  |  | (3,671 | ) |  |  | — |  |  |  | (3,671 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (570,403 | ) |  |  | (19,946 | ) |  |  | (590,349 | )
Reclassification |  |  | — |  |  |  | 2,014,201 |  |  |  | 78,914 |  |  |  | 2,093,115 |
Effects of foreign currency e x change differences |  |  | — |  |  |  | 6,927 |  |  |  | (7,108 | ) |  |  | (181 | )
Balance at December 31, 2021 |  | $ | — |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Carrying amount at December 31, 2021 |  | $ | 35,572 |  |  | $ | 13,103,952 |  |  | $ | 9,005,263 |  |  | $ | 22,144,787 |
For the year ended December 31, 2022
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Additions |  |  | — |  |  |  | 114,786 |  |  |  | — |  |  |  | 114,786 |
Disposals |  |  | — |  |  |  | (9,770 | ) |  |  | — |  |  |  | (9,770 | )
Reclassification |  |  | — |  |  |  | 39,158 |  |  |  | (10,314 | ) |  |  | 28,844 |
Effects of foreign currency exchan g e differences |  |  | — |  |  |  | 237,171 |  |  |  | 143,516 |  |  |  | 380,687 |
Balance at December 31, 2022 |  | $ | 35,572 |  |  | $ | 16,757,443 |  |  | $ | 10,175,880 |  |  | $ | 26,968,895 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | — |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Depreciation expenses |  |  | — |  |  |  | 779,431 |  |  |  | 327,583 |  |  |  | 1,107,014 |
Disposals |  |  | — |  |  |  | (8,354 | ) |  |  | — |  |  |  | (8,354 | )
Reclassification |  |  | — |  |  |  | (198,631 | ) |  |  | (12,186 | ) |  |  | (210,817 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 23,515 |  |  |  | 18,884 |  |  |  | 42,399 |
Balance at December 31, 2022 |  | $ | — |  |  | $ | 3,868,107 |  |  | $ | 1,371,696 |  |  | $ | 5,239,803 |
Carrying amount at December 31, 2022 |  | $ | 35,572 |  |  | $ | 12,889,336 |  |  | $ | 8,804,184 |  |  | $ | 21,729,092 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 1,158 |  |  | $ | 532,903 |  |  | $ | 326,804 |  |  | $ | 860,865 |
Additions |  |  | — |  |  |  | 3,735 |  |  |  | — |  |  |  | 3,735 |
Disposals |  |  | — |  |  |  | (318 | ) |  |  | — |  |  |  | (318 | )
Reclassification |  |  | — |  |  |  | 1,274 |  |  |  | (336 | ) |  |  | 938 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 7,718 |  |  |  | 4,670 |  |  |  | 12,388 |
Balance at December 31, 2022 |  | $ | 1,158 |  |  | $ | 545,312 |  |  | $ | 331,138 |  |  | $ | 877,608 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | — |  |  | $ | 106,481 |  |  | $ | 33,759 |  |  | $ | 140,240 |
Depreciation expenses |  |  | — |  |  |  | 25,364 |  |  |  | 10,660 |  |  |  | 36,024 |
Disposals |  |  | — |  |  |  | (272 | ) |  |  | — |  |  |  | (272 | )
Reclassification |  |  | — |  |  |  | (6,464 | ) |  |  | (397 | ) |  |  | (6,861 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 765 |  |  |  | 615 |  |  |  | 1,380 |
Balance at December 31, 2022 |  | $ | — |  |  | $ | 125,874 |  |  | $ | 44,637 |  |  | $ | 170,511 |
Carrying amount at December 31, 2022 |  | $ | 1,158 |  |  | $ | 419,438 |  |  | $ | 286,501 |  |  | $ | 707,097 |
Construction in progress located on Hutai Road in Shanghai was completed in 2021 and immediately leased out for shopping centers business. As a result, the Group reclassified those buildings and land use right under the line item of “inventories related to real estate - construction in progress” to investment properties with amount of NT$9,722,579 thousand. Right-of-use assets included in investment properties were leasehold land located in Shanghai and were subleased under operating leases. The abovementioned investment properties were leased out for 1 to 20 years, with an option to extend for an additional lease term. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease term. In addition to fixed lease payments, some of the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Year 1 |  | $ | 1,693,659 |  |  | $ | 1,683,010 |  |  | $ | 54,768 |
Year 2 |  |  | 1,405,450 |  |  |  | 1,380,058 |  |  |  | 44,909 |
Year 3 |  |  | 1,210,891 |  |  |  | 1,119,779 |  |  |  | 36,439 |
Year 4 |  |  | 1,019,498 |  |  |  | 990,867 |  |  |  | 32,244 |
Year 5 |  |  | 929,609 |  |  |  | 808,851 |  |  |  | 26,321 |
Year 6 onwards |  |  | 3,241,525 |  |  |  | 2,492,305 |  |  |  | 81,103 |
|  | $ | 9,500,632 |  |  | $ | 8,474,870 |  |  | $ | 275,784 |
The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  |  | 10-40 years |
Right-of-use assets |  |  | 10-50 years |
Because the market conditions were severely affected by COVID-19 in 2020, 2021 and 2022, the Group agreed to provide unconditional rent concessions for some lease contracts. The rent concessions were accounted for as adjustments to related income over the remaining lease term. For the years ended December 31, 2020, 2021 and 2022, total amount from the rent concessions were NT$54,139 thousand, NT$3,865 thousand and NT$114,538 thousand (US$3,727 thousand), respectively. The fair value of the investment properties was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. The significant unobservable inputs were discount rates. The fair value of the investment properties was as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value |  | $ | 36,158,216 |  |  | $ | 36,869,289 |  |  | $ | 1,199,782 |
Refer to Note 36 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings.

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | asx_TextBlockAbstract
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS40_g74-79__IAS40_g74-79_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfInvestmentPropertyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration