v3.24.1
Summary Of Material Accounting Policy Information (Tables)
12 Months Ended
Dec. 31, 2023
Text block [abstract]  
Summary of Subsidiaries
  2)
The detail information of the subsidiaries was as follows:
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
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        100.0  
  
ASE Global Integrated Solutions Co., Ltd.
  
Engaged in integration-relevant services, and was established in September 2023
  
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  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
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. (“ASET”)
  
Engaged in the testing of semiconductors
  
R.O.C.
     100.0        100.0  
  
Luchu Development Corporation (“LUCHU”)
  
Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30)
  
R.O.C.
     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
  
Singapore
     100.0        100.0  
  
ASE Electronics (M) Sdn. Bhd.
  
Engaged in the packaging and testing of semiconductors
  
Malaysia
     100.0        100.0  
ASET
  
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
  
Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30)
  
R.O.C.
     19.0        —   
  
TLJ Intertech Inc.
  
Engaged in information software services
  
R.O.C.
     60.0        60.0  
  
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 Limited (“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
  
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  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
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  
Innosource Limited
  
Omniquest Industrial Limited
  
Holding company
  
British Virgin Islands
     20.6        20.6  
  
ASE (Shanghai) Inc. (“ASEMTL”)
  
Engaged in the production of substrates
  
Shanghai, China
     8.5        8.5  
  
ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”)
  
Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023
  
Shanghai, China
     —         8.5  
Omniquest Industrial Limited
  
ASE Corporation
  
Holding company
  
British Cayman Islands
     100.0        100.0  
Alto Enterprises Limited
  
ASE Investment (Kun Shan) Limited
  
Holding company
  
Kun Shan, China
     100.0        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.
  
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 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 turnkey services of semiconductors
  
U.S.A.
     100.0        100.0  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
Global Advanced Packaging Technology Limited
  
ASE Assembly & Test (Shanghai) Limited (“ASESH”)
  
Engaged in the packaging and testing of semiconductors and leasing of properties
  
Shanghai, China
     100.0        100.0  
ASESH
  
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  
  
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 Corporation
  
ASE Mauritius Inc.
  
Holding company
  
Mauritius
     100.0        100.0  
  
ASE Labuan Inc.
  
Holding company
  
Malaysia
     100.0        100.0  
ASE Mauritius Inc.
  
ASEMTL
  
Engaged in the production of substrates
  
Shanghai, China
     91.5        91.5  
  
ASEEMSH
  
Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023
  
Shanghai, China
     —         91.5  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
ASE Labuan Inc.
  
ASE Electronics Inc.
  
Engaged in the production of substrates
  
R.O.C.
     100.0        100.0  
ASEMTL
  
Advanced Semiconductor Engineering (HK) Limited
  
Engaged in the trading of substrates
  
Hong Kong
     100.0        100.0  
  
DH
  
Engaged in the development, construction and sale of real estate properties (spun off to ASEEMSH in November 2023)
  
Shanghai, China
     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  
ASEEMSH
  
DH
  
Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023)
  
Shanghai, China
     —         40.0  
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        77.0  
USISH
  
Universal Global Technology Co., Limited
  
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  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
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. (“USISZ”)
  
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  
Universal Global Technology Co., Limited
  
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  
  
USISZ
  
Engaged in the design, manufacturing and sales of motherboards and computer peripherals
  
Shenzhen, China
     50.0        50.0  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
Universal Global Electronics Co., Ltd. (“UGHK”)
  
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)
  
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 Ample Technology Co., Limited
  
Holding company, and was established in May 2023
  
Hong Kong
     —         75.1  
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  
UGHK
  
Universal Scientific Industrial Poland Sp. z o.o.
  
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  
Universal Ample Technology Co., Limited
  
setus 80. GmbH
  
Holding company, and was established in May 2023
  
Germany
     —         100.0  
setus 80. GmbH
  
Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”)
  
Holding company
  
Luxembourg
     —         100.0  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
Hirschmann
  
Hirschmann Car Communication GmbH
  
Engaged in the research and development, manufacturing and sales of PCBAs and tuners
  
Germany
     —         100.0  
  
Hirschmann Car Communication Kft.
  
Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps
  
Hungary
     —         100.0  
  
Hirschmann Car Communication, Inc.
  
Engaged in the research and development, and sales marketing
  
U.S.A.
     —         100.0  
Hirschmann Car Communication GmbH
  
Hirschmann Car Communication S.A.S.
  
Engaged in the research and development, and sales marketing
  
France
     —         100.0  
  
Hirschmann Car Communication (Shanghai) Co., Ltd.
  
Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners
  
Shanghai, China
     —         100.0  
Universal Scientific Industrial (France)
  
FAFG
  
Holding company
  
France
     89.6        89.6  
FAFG
  
MANUFACTURING POWER TUNISIA
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
     100.0        100.0  
  
ASTEELFLASH MEXICO S.A. de C.V.
  
Engaged in the design and manufacturing of electronic components
  
Mexico
     100.0        100.0  
  
ASTEELFLASH (BEDFORD) LIMITED
  
Engaged in the design and manufacturing of electronic components
  
United Kingdom
     100.0        100.0  
  
ASTEELFLASH FRANCE
  
Engaged in the design and manufacturing of electronic components
  
France
     99.9        99.9  
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
     100.0        100.0  
  
ASTEELFLASH HONG KONG LIMITED
  
Holding company
  
Hong Kong
     100.0        100.0  
  
ASTEELFLASH GERMANY GmbH
  
Engaged in the design and manufacturing of electronic components
  
Germany
     100.0        100.0  
  
ASTEELFLASH US HOLDING CORP.
  
Holding company
  
U.S.A.
     100.0        100.0  
  
AFERH TUNISIE
  
Engaged in the management, training and consulting of human resources
  
Tunisia
     0.5        0.5  
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
ASTEEL ELECTRONICS MANUFACTURING SERVICES
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
     0.1        0.1  
  
ASTEELFLASH PLZEN S.R.O.
  
Engaged in the design and manufacturing of electronic components
  
Czech Republic
     100.0        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
     (Note 1      (Note 1
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
  
Merged by ASTEELFLASH HERSFELD GmbH in November 2023
  
Germany
     100.0        —   
 
              
Establishment
  
Percentage of

Ownership (%)
 
              
and Operating
  
December 31
 
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
2022
    
2023
 
  
ASTEELFLASH BONN GmbH
  
Merged by ASTEELFLASH HERSFELD GmbH in November 2023
  
Germany
     100.0        —   
  
ASTEELFLASH SCHWANDORF GmbH
  
Merged by ASTEELFLASH HERSFELD GmbH in November 2023
  
Germany
     100.0        —   
  
ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH
  
Engaged in the design and manufacturing of electronic components
  
Germany
     100.0        100.0  
  
EN ELECTRONIC NETWORK 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 Precision Malaysia Sdn. Bhd.
  
Engaged in the assembly and testing, and was established in September 2023
  
Malaysia
     —         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%.