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Investments Accounted for Using the Equity Method | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Investments Accounted for Using the Equity Method |
14. | INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in associates |  | $ | 19,662,937 |  |  | $ | 20,410,983 |  |  | $ | 622,476 |
Investments in joint venture |  |  | 15,377 |  |  |  | 12,357 |  |  |  | 377 |
|  | $ | 19,678,314 |  |  | $ | 20,423,340 |  |  | $ | 622,853 |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method that w ere not individually material consisted of the following:
|  |  |  | Operating |  | Carrying Amount as of December 31 |
Name of Associate |  | Main Business |  | Location |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  | R.O.C. |  | $ | 10,250,888 |  |  | $ | 10,317,044 |  |  | $ | 314,640 |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | 2,786,339 |  |  |  | 2,941,982 |  |  |  | 89,722 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | R.O.C. |  |  | 2,035,230 |  |  |  | 2,412,818 |  |  |  | 73,584 |
M-Universe Investments Pte. Ltd. (“MU”) |  | Investment company |  | Singapore |  |  | 2,072,314 |  |  |  | 2,325,475 |  |  |  | 70,920 |
MACHVISION,INC. (“MACHVISION”) |  | Engaged in the manufacturing and trading of non-contact optical inspection equipment |  | R.O.C. |  |  | 2,123,368 |  |  |  | 2,055,590 |  |  |  | 62,690 |
|  |  |  | Operating |  | Carrying Amount as of December 31 |
Name of Associate |  | Main Business |  | Location |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Chipletz, Inc. (“CHIPLETZ”) |  | Fabless substrate design house |  | U.S.A. |  | $ | 248,209 |  |  | $ | 255,384 |  |  | $ | 7,788 |
Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) |  | Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business |  | China |  |  | 72,421 |  |  |  | 17,798 |  |  |  | 543 |
Deca Technologies Inc. (“DECA”) |  | Holding company with group engaged in the development of wafer level packaging |  | U.S.A. |  |  | 53,357 |  |  |  | 58,100 |  |  |  | 1,772 |
Goodcare Holdings Inc. (“GOODCARE”) |  | Holding company, engaged in operation investment, long-term care and home services business |  | R.O.C. |  |  | 20,811 |  |  |  | 26,792 |  |  |  | 817 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | R.O.C. |  |  | (67,703 | ) |  |  | (83,098 | ) |  |  | (2,534 | )
|  |  |  |  |  |  | 19,595,234 |  |  |  | 20,327,885 |  |  |  | 619,942 |
|  | Add: Credit balance of investments accounted for using the equity method reclassified to other liabilities |  |  |  |  | 67,703 |  |  |  | 83,098 |  |  |  | 2,534 |
|  |  |  |  |  | $ | 19,662,937 |  |  | $ | 20,410,983 |  |  | $ | 622,476 |
| 2) | At each balance sheet date, the total percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2023 |  | 2024
Yann Yuan |  |  |  | 27.94 | % |  |  |  | 27.94 | %
ChipMOS |  |  |  | 10.85 | % |  |  |  | 10.85 | %
HC |  |  |  | 26.22 | % |  |  |  | 26.22 | %
MU |  |  |  | 42.23 | % |  |  |  | 42.23 | %
MACHVISION |  |  |  | 23.08 | % |  |  |  | 23.08 | %
CHIPLETZ |  |  |  | 19.43 | % |  |  |  | 18.74 | %
HCK |  |  |  | 27.31 | % |  |  |  | 27.31 | %
QUESTYLE |  |  |  | 6.67 | % |  |  |  | 6.67 | %
DECA |  |  |  | 17.84 | % |  |  |  | 17.84 | %
GOODCARE |  |  |  | 49.00 | % |  |  |  | 49.00 | %
| 3) | The Group’s subsidiary, ISE Labs, Inc., subscribed in cash for additional newly issued shares of CHIPLETZ at a percentage different from its existing ownership percentage, and the employee share options granted by CHIPLETZ were exercised in the third quarter of 2024, which led to a decrease in the Group’s ownership interest in CHIPLETZ to 18.74%. The Group considered it still retains significant influence over CHIPLETZ since it involves in making significant decisions by participating in CHIPLETZ’s board meeting s .
| 4) | In June 2023, the Group’s subsidiary, ASE, subscribed for 13,418 thousand ordinary shares of MACHVISION through a private placement by NT$2,167,007 thousand in cash; after the subscription, the Group owned 23.08% shareholdings of MACHVISION and the Group is able to exercise significant influence over MACHVISION. Transfer of the aforementioned ordinary shares within 3 years from the acquisition date is prohibited by regulations. As of December 31, 2023, the Group has completed the identification of the difference between the cost of the investment and the Group’s share of the net fair value of MACHVISION’s identifiable assets and liabilities.
| 5) | At the end of 2024, the Group’s subsidiary, USISH, evaluated the recoverable amount of its investment in QUESTYLE by using the value in use. The recoverable amount was lower than the carrying amount and, therefore, the Group recognized an impairment loss of NT$42,143 thousand (US$1,285 thousand) under the line item of other gains and losses (Note 25). The value in use of its investment in QUESTYLE was the present value of cash flow projections made by QUESTYLE’s management with a discount rate of 11.65%.
| 6) | Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
ChipMOS |  | $ | 3,333,964 |  |  | $ | 2,473,841 |  |  | $ | 75,445 |
HC |  | $ | 1,904,476 |  |  | $ | 2,601,069 |  |  | $ | 79,325 |
| 7) | Aggregate information of associates that are not individually material
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 1,083,538 |  |  | $ | 1,091,814 |  |  | $ | 899,723 |  |  | $ | 27,439 |
Other comprehensive income (loss) |  |  | (3,082,307 | ) |  |  | 2,439,733 |  |  |  | 142,182 |  |  |  | 4,336 |
Total comprehensive income (loss) |  | $ | (1,998,769 | ) |  | $ | 3,531,547 |  |  | $ | 1,041,905 |  |  | $ | 31,775 |
| b. | Investments in joint venture
| 1) | Investments in joint venture that was not individually material and accounted for using the equity method consisted of the following:
|  |  |  | Operating Location |  | Carrying Amount as of December 31 |
Name of Joint Venture |  | Main Business |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
MUtek Electronics Co., Ltd. (“MUtek”) |  | Engaged in the production and wholesale of electronic products |  | R.O.C. |  | $ | 15,377 |  |  | $ | 12,357 |  |  | $ | 377 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2023 |  | 2024
MUtek |  |  |  | 49.00 | % |  |  |  | 49.00 | %
| 3) | Information of joint venture that was not individually material
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total net income (loss) and comprehensive income (loss) |  | $ | 101,839 |  |  | $ | (11,214 | ) |  | $ | (3,021 | ) |  | $ | (92 | )

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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