Equity (Tables)
|
12 Months Ended |
Dec. 31, 2023 |
|---|
| Statement [LineItems] |
|
| Summary of Share Capital |
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
|
|
|
| Numbers of shares authorized (in thousands) |
|
|
5,500,000 |
|
|
|
5,500,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Numbers of shares reserved (in thousands) |
|
|
|
|
|
|
|
|
| Employee share options |
|
|
400,000 |
|
|
|
400,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of shares issued and fully paid (in thousands) |
|
|
4,367,984 |
|
|
|
4,385,465 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| |
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|
|
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share capital authorized |
|
$ |
55,000,000 |
|
|
$ |
55,000,000 |
|
|
$ |
1,796,212 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share capital reserved |
|
|
|
|
|
|
|
|
|
|
|
|
| Employee share options |
|
$ |
4,000,000 |
|
|
$ |
4,000,000 |
|
|
$ |
130,634 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Capital Surplus |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
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|
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| |
|
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|
|
|
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|
|
|
|
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Issuance of ordinary shares |
|
$ |
15,072,129 |
|
|
$ |
15,737,752 |
|
|
$ |
513,970 |
|
| Merger by share exchange |
|
|
117,693,658 |
|
|
|
117,693,658 |
|
|
|
3,843,686 |
|
| Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition |
|
|
3,240,987 |
|
|
|
3,240,987 |
|
|
|
105,845 |
|
| Exercised employee share options |
|
|
2,943,447 |
|
|
|
3,503,786 |
|
|
|
114,428 |
|
| Treasury share transactions |
|
|
38,404 |
|
|
|
679,791 |
|
|
|
22,201 |
|
| Donations from shareholders |
|
|
471,894 |
|
|
|
471,894 |
|
|
|
15,411 |
|
| Expired share options |
|
|
646,447 |
|
|
|
646,773 |
|
|
|
21,122 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
140,106,966 |
|
|
|
141,974,641 |
|
|
|
4,636,663 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| May be used to offset a deficit only |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in percentage of ownership interest in subsidiaries (2) |
|
$ |
117,537 |
|
|
$ |
208,310 |
|
|
$ |
6,803 |
|
| Share of changes in capital surplus of associates accounted for using the equity method |
|
|
18,329 |
|
|
|
21,584 |
|
|
|
705 |
|
| Dividends that the claim period has elapsed and unclaimed by shareholders |
|
|
6,043 |
|
|
|
6,130 |
|
|
|
200 |
|
| Exercised disgorgement |
|
|
326 |
|
|
|
326 |
|
|
|
11 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
142,235 |
|
|
|
236,350 |
|
|
|
7,719 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| May not be used for any purpose |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Employee share options |
|
|
1,425,171 |
|
|
|
1,904,176 |
|
|
|
62,187 |
|
| Employee restricted stock awards |
|
|
778,387 |
|
|
|
(49,650 |
) |
|
|
(1,621 |
) |
| Others (3) |
|
|
154,731 |
|
|
|
207,109 |
|
|
|
6,764 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,358,289 |
|
|
|
2,061,635 |
|
|
|
67,330 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
142,607,490 |
|
|
$ |
144,272,626 |
|
|
$ |
4,711,712 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
1) |
Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year). |
| |
2) |
Such capital surplus arises from the effects of changes in ownership interests in subsidiaries resulting from equity transactions other than actual disposals or acquisitions, or from changes in capital surplus of subsidiaries accounted for using the equity method. |
| |
3) |
Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities. |
|
| Disclosure of Detailed Information About Appropriation of Retained Earnings Explanatory |
The appropriation of earnings for 2021 and 2022 were as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Appropriation of Earnings |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Legal reserve |
|
$ |
6,282,762 |
|
|
$ |
6,001,564 |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Special reserve (reversed) |
|
$
|
798,025 |
|
|
$
|
(6,845,501 |
) |
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash dividends |
|
$ |
30,501,981 |
|
|
$ |
38,482,083 |
|
|
$ |
7.0 |
|
|
$ |
8.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI |
| |
2) |
Unrealized gain (loss) on financial assets at FVTOCI |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at January 1 |
|
$ |
2,027,902 |
|
|
$ |
4,190,361 |
|
|
$ |
1,275,505 |
|
|
$ |
41,656 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unrealized gain (loss) recognized for the year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instruments |
|
|
63,722 |
|
|
|
(16,746 |
) |
|
|
(22,599 |
) |
|
|
(738 |
|
Equity instruments |
|
|
(8,671 |
) |
|
|
(8,360 |
) |
|
|
(77,496 |
) |
|
|
(2,531 |
) |
Share from associates and joint ventures accounted for using the equity method |
|
|
3,599,703 |
|
|
|
(2,928,173 |
) |
|
|
2,447,656 |
|
|
|
79,937 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive income for the year |
|
|
3,654,754 |
|
|
|
(2,953,279 |
) |
|
|
2,347,561 |
|
|
|
76,668 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal |
|
|
33,258 |
|
|
|
190,500 |
|
|
|
230,940 |
|
|
|
7,542 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cumulative unrealized gain transferred to retained earnings due to disposal of equity instruments in relation to associates and joint venture accounted for using the equity method |
|
$ |
(1,525,553 |
) |
|
$ |
(152,077 |
) |
|
$ |
(304,358 |
) |
|
$ |
(9,940 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
$ |
4,190,361 |
|
|
$ |
1,275,505 |
|
|
$ |
3,549,648 |
|
|
$ |
115,926 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Schedule of detailed information about hedges of net investments of foreign operations |
| |
3) |
Gain (loss) on hedging instruments – hedges of net investments of foreign operations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at January 1 |
|
$ |
(429,265 |
) |
|
$ |
121,833 |
|
|
$ |
520,281 |
|
|
$ |
16,992 |
|
Recognized for the year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency risk – loans denominated in foreign currency |
|
|
551,098 |
|
|
|
398,448 |
|
|
|
(242,840 |
) |
|
|
(7,931 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
$ |
121,833 |
|
|
$ |
520,281 |
|
|
$ |
277,441 |
|
|
$ |
9,061 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Unearned Employee Compensation |
| |
4) |
Unearned employee compensation | In August 2021, the shareholders’ meeting resolved to issue restricted stock awards to employees. Refer to Note 2 8 for the information.
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at January 1 |
|
$ |
(1,164,991 |
) |
|
$ |
(432,847 |
) |
|
$ |
(14,136 |
) |
Share-based payment expenses |
|
|
728,748 |
|
|
|
11,840 |
|
|
|
387 |
|
Valuation adjustments |
|
|
3,396 |
|
|
|
421,007 |
|
|
|
13,749 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
$ |
(432,847 |
) |
|
$ |
— |
|
|
$ |
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Treasury Shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 31, 2022 |
|
|
53,067 |
|
|
|
72,941 |
|
|
|
126,008 |
|
| Increase during the year |
|
|
1,933 |
|
|
|
— |
|
|
|
1,933 |
|
| Decrease during the year |
|
|
(55,000 |
) |
|
|
— |
|
|
|
(55,000 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2022 |
|
|
— |
|
|
|
72,941 |
|
|
|
72,941 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2023 |
|
|
— |
|
|
|
72,941 |
|
|
|
72,941 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Shares Held By Subsidiaries |
The Company’s shares held by its subsidiaries at each balance sheet date were as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| December 31, 2022 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| ASE |
|
|
67,452 |
|
|
$ |
1,762,430 |
|
|
|
|
|
|
$ |
6,333,754 |
|
|
|
|
|
| ASE Test, Inc. |
|
|
5,489 |
|
|
|
196,677 |
|
|
|
|
|
|
|
515,454 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
72,941 |
|
|
$ |
1,959,107 |
|
|
|
|
|
|
$ |
6,849,208 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| December 31, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| ASE |
|
|
67,452 |
|
|
$ |
1,762,430 |
|
|
$ |
57,558 |
|
|
$ |
9,106,036 |
|
|
$ |
297,389 |
|
| ASE Test, Inc. |
|
|
5,489 |
|
|
|
196,677 |
|
|
|
6,423 |
|
|
|
741,067 |
|
|
|
24,202 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
72,941 |
|
|
$ |
1,959,107 |
|
|
$ |
63,981 |
|
|
$ |
9,847,103 |
|
|
$ |
321,591 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Non-controlling Interests |
| |
f. |
Non-controlling interests |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 1 |
|
$ |
15,622,009 |
|
|
$ |
14,544,415 |
|
|
$ |
18,608,124 |
|
|
$ |
607,711 |
|
| Share of profit for the year |
|
|
2,099,830 |
|
|
|
3,116,549 |
|
|
|
1,849,952 |
|
|
|
60,417 |
|
| Other comprehensive income (loss) for the year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Exchange difference on translating foreign operations |
|
|
(321,551 |
) |
|
|
344,780 |
|
|
|
(47,301 |
) |
|
|
(1,545 |
) |
| Unrealized gain (loss) on equity instruments at FVTOCI |
|
|
50,679 |
|
|
|
(44,852 |
) |
|
|
26,560 |
|
|
|
867 |
|
| Gain (loss) from hedging |
|
|
187,502 |
|
|
|
110,781 |
|
|
|
(69,189 |
) |
|
|
(2,260 |
) |
| Remeasurement on defined benefit plans |
|
|
1,497 |
|
|
|
51,582 |
|
|
|
(15,876 |
) |
|
|
(518 |
) |
| Share in other comprehensive income (loss) from associates accounted for using the equity method |
|
|
7,902 |
|
|
|
(35,142 |
) |
|
|
(7,514 |
) |
|
|
(245 |
) |
| Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31) |
|
|
(2,748,521 |
) |
|
|
(312,775 |
) |
|
|
— |
|
|
|
— |
|
| Disposal of subsidiary |
|
|
— |
|
|
|
— |
|
|
|
(295,895 |
) |
|
|
(9,663 |
) |
| Non-controlling interest arising from capital increase of subsidiaries |
|
|
— |
|
|
|
— |
|
|
|
427,913 |
|
|
|
13,974 |
|
| Cash dividends distributed to non-controlling interests |
|
|
(1,062,529 |
) |
|
|
(575,089 |
) |
|
|
(912,261 |
) |
|
|
(29,793 |
) |
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries |
|
|
314,398 |
|
|
|
315,871 |
|
|
|
293,740 |
|
|
|
9,593 |
|
| Equity component of convertible bonds issued by subsidiaries |
|
|
393,199 |
|
|
|
1,092,004 |
|
|
|
412,294 |
|
|
|
13,465 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31 |
|
$ |
14,544,415 |
|
|
$ |
18,608,124 |
|
|
$ |
20,270,547 |
|
|
$ |
662,003 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Exchange differences on translating foreign operations [member] |
|
| Statement [LineItems] |
|
| Summary of Other Reserves |
| |
1) |
Exchange differences on translating foreign operations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 1 |
|
$ |
(11,641,939 |
) |
|
$ |
(15,393,646 |
) |
|
$ |
(5,529,388 |
) |
|
$ |
(180,581 |
) |
| Recognized for the year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Exchange differences arising on translating foreign operations |
|
|
(3,203,730 |
) |
|
|
9,981,949 |
|
|
|
(1,488,920 |
) |
|
|
(48,626 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Share from associates and joint ventures accounted for using the equity method |
|
$ |
21,307 |
|
|
$ |
(117,691 |
) |
|
$ |
(16,321 |
) |
|
$ |
(533 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reclassification |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Disposal of foreign operations |
|
|
(569,284 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
$ |
(15,393,646 |
) |
|
$ |
(5,529,388 |
) |
|
$ |
(7,034,629 |
) |
|
$ |
(229,740 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|