
Related Parties		Relationship with the Group

ASE Cultural and Educational Foundation		Substantial related party
ASE Environmental Protection and Sustainability Foundation		Substantial related party

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

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.

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.

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.

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.

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.