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Summary of Significant Accounting Policies (Tables)
12 Months Ended
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.