v3.24.1

Share-based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2023

Statement [LineItems]

Summary of Information About Restricted Shares

Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows:

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2022
2019 restricted stocks		$	12.4				1.3
2021 restricted stocks			—				0.7
December 31, 2023
2023 restricted shares			14.5				2.9

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
		2021								2022								2023
						Weighted								Weighted								Weighted
						Average								Average								Average
		Number of				Exercise				Number of				Exercise				Number of				Exercise
		Options				Price				Options				Price				Options				Price
		(In				Per Share				(In				Per Share				(In				Per Share
		Thousands)				(NT$)				Thousands)				(NT$)				Thousands)				(NT$)
Balance at January 1			144,767			$	56.9				96,802			$	53.3				81,262			$	50.2
Options granted			—				—				—				—				150,000				107.0
Options forfeited			(5,907	)			52.3				(1,206	)			51.1				(1,471	)			66.9
Options exercised			(42,058	)			61.4				(14,334	)			51.5				(17,551	)			50.9
Balance at December 31			96,802				53.3				81,262				50.2				212,240				89.1
Options exercisable, end of year			49,696				55.5				58,216				51.3				62,505				46.5
Fair value of options granted (NT$)			—								—								29.7-35.1

Summary of Outstanding Share Options

Information about the outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share (NT$)				Weighted Average Remaining Contractual Life (Years)
December 31, 2022
ASE 5th share options		$	73.0				2.7
The Company 1st share options			47.5				5.9
December 31, 2023
ASE 5th share options			73.0				1.7
The Company 1st share options			44.1				4.9
The Company 2nd share options			107.0				9.6

Trinomial tree model [member]

Statement [LineItems]

Summary of Inputs Related to Fair Value of Share Options

The fair values at the grant dates and the record dates of capital reduction of the Company’s, AMPI’s and USISH’s share options plans issued in 2022 and 2023 were measured by using the trinomial tree model, while USISH’s restricted stocks plans issued in 2021 and 2023 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

		AMPI 2022 share options plan		AMPI 2022 share options plan after capital reduction		The Company 2023 share options plan
Share price at the grant date		NT$7.5 per share		NT$30.2 per share		NT$108.0 per share
Exercise price		NT$7.5 per share		NT$30.0 per share		NT$107.0 per share
Expected volatility (%)		65.35-67.78		65.85-67.29		31.02-33.03
Expected lives (years)		6.0-7.0		5.8-6.8		3.9-6.1
Expected dividend yield		—		—		—
Risk free interest rate (%)		1.15-1.19		1.11-1.15		1.06-1.12

		USISH 2023 share options plan
Share price at the grant date		RMB15.16 per share
Exercise price		RMB14.54 per share
Expected volatility (%)		38.51-39.09
Expected lives (years)		2.0-3.0
Expected dividend yield		—
Risk free interest rate (%)		2.35-2.45

Restricted stock plan

		USISH 2021 restricted stock plan		USISH 2023 restricted stock plan
Share price at the grant date		RMB14.65 per share		RMB15.02 per share
Exercise price		(Note)		RMB14.54 per share
Expected volatility (%)		47.15		36.56-38.77
Lock-up periods (years)		1.3		1.0-2.0
Expected dividend yield		—		—
Risk free interest rate (%)		2.34		2.33-2.44

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
		2021								2022								2023
		Number of				Weighted Average Exercise				Number of				Weighted Average Exercise				Number of				Weighted Average Exercise
		Options				Price				Options				Price				Options				Price
		(In				Per Share				(In				Per Share				(In				Per Share
		Thousands)				(RMB)				Thousands)				(RMB)				Thousands)				(RMB)
Balance at January 1			31,266			$	14.6				29,486			$	14.2				20,246			$	14.5
Options granted			—				—				—				—				14,506				14.5
Options expired			—				—				(2,312	)			13.9				(1,204	)			14.1
Options forfeited			(952	)			14.5				(942	)			13.0				(695	)			13.6
Options exercised			(828	)			13.8				(5,986	)			12.8				(3,125	)			12.1
Balance at December 31			29,486				14.2				20,246				14.5				29,728				14.7
Options exercisable, end of year			19,249				14.8				15,518				15.0				15,310				14.9
Fair value of options granted (RMB)			—								—								3.8-4.7

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, 2022
2015 share options		$	15.5				2.9
2019 share options			12.4				1.9
2020 share options			20.9				1.9

December 31, 2023
2015 share options		$	15.5				1.9
2019 share options			12.0				0.9
2020 share options			20.5				0.9
2023 share options			14.5				2.8

Summary of Information About Restricted Shares

Information about restricted stocks was as follows:

		For the Year Ended December 31
		2021								2022								2023
		Number of				Weighted Average Exercise				Number of				Weighted Average Exercise				Number of				Weighted Average Exercise
		Options				Price				Options				Price				Options				Price
		(In				Per Share				(In				Per Share				(In				Per Share
		Thousands)				(RMB)				Thousands)				(RMB)				Thousands)				(RMB)
Balance at January 1			5,547			$	12.2				3,565			$	10.2				1,984			$	10.7
Options granted			281				—				—				—				372				14.5
Options expired			—				—				(4	)			—				—				—
Options exercised			(1,780	)			12.7				(395	)			—				(1,966	)			10.8
Options forfeited			(483	)			12.1				(1,182	)			12.2				(18	)			—
Balance at December 31			3,565				10.2				1,984				10.7				372				14.5
Options exercisable, end of year			—				—				1,715				12.4				—				—
Fair value of options granted (RMB)			11.78								—								12.2-13.0

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				2023
		(in thousand shares)				(in thousand shares)				(in thousand shares)
Balance at January 1			—				15,000				10,000
Stocks granted			15,000				—				—
Stocks unrestricted			—				(5,000	)			(4,950	)
Stocks retired			—				—				(70	)
Stocks awaiting retired			—				—				(15	)
Balance at December 31			15,000				10,000				4,965

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								2023
		Number of				Exercise				Number of				Exercise
		Options				Price				Options				Price
		(In				Per Share				(In				Per Share
		Thousands)				(NT$)				Thousands)				(NT$)
Balance at January 1			—			$	—				3,100			$	30.0
Options granted			3,100				30.0				—				—
Balance at December 31			3,100				30.0				3,100				30.0
Options exercisable, end of year			—				—				—				—
Fair value of options granted (NT$)			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
December 31, 2023
2022 share options			30.0				8.3

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