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Share-based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2022

Statement [LineItems]

Summary of Information About Restricted Shares

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2021
2019 restricted stocks		$	12.7				2.3
2020 restricted stocks			—				0.7
2021 restricted stocks			—				1.7
December 31, 2022
2019 restricted stocks			12.4				1.3
2021 restricted stocks			—				0.7

ASE Inc. option plans [member]

Statement [LineItems]

Summary of Information About Share Options

Information about the share option plans that the Company granted and assumed were as follows:

		For the Year Ended December 31
		2020								2021								2022
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)
Balance at January 1			170,786			$	57.0				144,767			$	56.9				96,802			$	53.3
Options expired			(1,006	)			40.8				—				—				—				—
Options forfeited			(3,949	)			58.0				(5,907	)			52.3				(1,206	)			51.1
Options exercised			(21,064	)			49.2				(42,058	)			61.4				(14,334	)			51.5
Balance at December 31			144,767				56.9				96,802				53.3				81,262				50.2
Options exercisable, end of year			67,388				61.4				49,696				55.5				58,216				51.3

Summary of Outstanding Share Options

Information about the outstanding share options that the Company granted and assumed at each balance sheet date was as follows:

		Range of Exercise Price Per Share (NT$)				Weighted Average Remaining Contractual Life (Years)
December 31, 2021
ASE 5th share options		$	73.0				3.7
The Company 1st share options			51.0				6.9
December 31, 2022
ASE 5th share options			73.0				2.7
The Company 1st share options			47.5				5.9

USIE option plans [member]

Statement [LineItems]

Summary of Information About Share Options

USIE

The terms of the plans issued by USIE were the same with those option plans previously granted by ASE. Information about share options was as follows:

		For the Year Ended December 31, 2020
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (US$)
Balance at January 1			8,349			$	2.3
Options forfeited			(7	)			2.9
Options exercised			(8,342	)			2.3
Balance at December 31			—				—
Options exercisable, end of year			—				—

Trinomial tree model [member]

Statement [LineItems]

Summary of Inputs Related to Fair Value of Share Options

The fair values at the grant date and the record date of capital reduction of AMPI’s 2022 share options plan were measured by using the trinomial tree model. The fair values at the grant date of USISH’s share options plan were measured by using the trinomial tree model, while USISH’s restricted stocks plans were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up period. The inputs to the models were as follows:

Share options plan

		2020 share options plan		2022 share options plan		2022 share options plan after capital reduction
Share price at the grant date		RMB21.55 per share		NT$7.5 per share		NT$30.2 per share
Exercise price		RMB21.65 per share		NT$7.5 per share		NT$30.0 per share
Expected volatility (%)		48.14-53.57		65.35-67.78		65.85-67.29
Expected lives (years)		2.2-4.2		6.0-7.0		5.8-6.8
Expected dividend yield		—		—		—
Risk free interest rate (%)		2.80-2.99		1.15-1.19		1.11-1.15

Restricted stocks plan

		2020 restricted stocks plan		2021 restricted stocks plan
Share price at the grant date		RMB24.30 per share		RMB14.65 per share
Exercise price		(Note)		(Note)
Expected volatility (%)		56.97		47.15
Lock-up periods (years)		1.3		1.3
Expected dividend yield		—		—
Risk free interest rate (%)		2.63		2.34

USISH option plans [member]

Statement [LineItems]

Summary of Information About Share Options

Information about share options was as follows:

		For the Year Ended December 31
		2020								2021								2022
		Number of Options (In Thousands)				Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Exercise Price Per Share (RMB)
Balance at January 1			35,077			$	14.5				31,266			$	14.6				29,486			$	14.2
Options granted			1,140				21.7				—				—				—				—
Options expired			—				—				—				—				(2,312	)			13.9
Options forfeited			(636	)			14.0				(952	)			14.5				(942	)			13.0
Options exercised			(4,315	)			15.5				(828	)			13.8				(5,986	)			12.8
Balance at December 31			31,266				14.6				29,486				14.2				20,246				14.5
Options exercisable, end of year			13,416				15.5				19,249				14.8				15,518				15.0
Fair value of options granted (RMB)		$	7.03-8.93							$	—							$	—

Summary of Outstanding Share Options

Information about USISH’s outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2021
2015 share options		$	15.5				3.9
2019 share options			12.7				2.9
2020 share options			21.2				2.9
December 31, 2022
2015 share options			15.5				2.9
2019 share options			12.4				1.9
2020 share options			20.9				1.9

Summary of Information About Restricted Shares

Information about restricted stocks was as follows:

		For the Year Ended December 31
		2020								2021								2022
		Number of Options (In Thousands)				Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Exercise Price Per Share (RMB)
Balance at January 1			6,156			$	13.3				5,547			$	12.2				3,565			$	10.2
Options granted			672				4.9				281				—				—				—
Options expired			—				—				—				—				(4	)			—
Options exercised			(1,281	)			13.2				(1,780	)			12.7				(395	)			—
Options forfeited			—				—				(483	)			12.1				(1,182	)			12.2
Balance at December 31			5,547				12.2				3,565				10.2				1,984				10.7
Options exercisable, end of year			—				—				—				—				1,715				12.4
Fair value of options granted (RMB)		$	18.55							$	11.78							$	—

Employee Restricted Stock Award [Member]

Statement [LineItems]

Summary of Information About Restricted Shares

Information about employee restricted stock was as follows:

		For the Year Ended December 31
		2021				2022
		(in thousand shares)				(in thousand shares)
Balance at January 1			—				15,000
Stocks granted			15,000				—
Stocks unrestricted			—				(5,000	)
Balance at December 31			15,000				10,000

AMPI Option Plans [Member]

Statement [LineItems]

Summary of Information About Share Options

Information about share options was as follows:

		For the Year Ended December 31, 2022
		Number of Options (In Thousands)				Exercise Price Per Share (NT$)
Balance at January 1			—			$	—
Options granted			3,100				30.0
Balance at December 31			3,100				30.0
Options exercisable, end of year			—				—
Weighted-average fair value of options granted ($)			18.0-18.8

Summary of Outstanding Share Options

Information about AMPI’s outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share				Remaining Contractual Life (Years)
December 31, 2022
2022 share options		$	30.0				9.3

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