XML 77 R61.htm IDEA: XBRL DOCUMENT
v3.25.1

Investment Properties (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Text block [abstract] |
Summary of Investment Properties | For the year ended December 31, 2022
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Additions |  |  | - |  |  |  | 114,786 |  |  |  | - |  |  |  | 114,786 |
Disposals |  |  | - |  |  |  | (9,770 | ) |  |  | - |  |  |  | (9,770 | )
Reclassification |  |  | - |  |  |  | 39,158 |  |  |  | (10,314 | ) |  |  | 28,844 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Effects of foreign currency exchange differences |  | $ | - |  |  | $ | 237,171 |  |  | $ | 143,516 |  |  | $ | 380,687 |
Balance at December 31, 2022 |  | $ | 35,572 |  |  | $ | 16,757,443 |  |  | $ | 10,175,880 |  |  | $ | 26,968,895 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | - |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Depreciation expenses |  |  | - |  |  |  | 779,431 |  |  |  | 327,583 |  |  |  | 1,107,014 |
Disposals |  |  | - |  |  |  | (8,354 | ) |  |  | - |  |  |  | (8,354 | )
Reclassification |  |  | - |  |  |  | (198,631 | ) |  |  | (12,186 | ) |  |  | (210,817 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | 23,515 |  |  |  | 18,884 |  |  |  | 42,399 |
Balance at December 31, 2022 |  | $ | - |  |  | $ | 3,868,107 |  |  | $ | 1,371,696 |  |  | $ | 5,239,803 |
Carrying amount at December 31, 2022 |  | $ | 35,572 |  |  | $ | 12,889,336 |  |  | $ | 8,804,184 |  |  | $ | 21,729,092 |
For the year ended December 31, 2023
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2023 |  | $ | 35,572 |  |  | $ | 16,757,443 |  |  | $ | 10,175,880 |  |  | $ | 26,968,895 |
Additions |  |  | - |  |  |  | 35,304 |  |  |  | - |  |  |  | 35,304 |
Reclassification |  |  | - |  |  |  | (182,588 | ) |  |  | (12,233 | ) |  |  | (194,821 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | (298,273 | ) |  |  | (171,087 | ) |  |  | (469,360 | )
Balance at December 31, 2023 |  | $ | 35,572 |  |  | $ | 16,311,886 |  |  | $ | 9,992,560 |  |  | $ | 26,340,018 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2023 |  | $ | - |  |  | $ | 3,868,107 |  |  | $ | 1,371,696 |  |  | $ | 5,239,803 |
Depreciation expenses |  |  | - |  |  |  | 766,322 |  |  |  | 325,557 |  |  |  | 1,091,879 |
Reclassification |  |  | - |  |  |  | (51,031 | ) |  |  | (4,309 | ) |  |  | (55,340 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | (80,078 | ) |  |  | (25,362 | ) |  |  | (105,440 | )
Balance at December 31, 2023 |  | $ | - |  |  | $ | 4,503,320 |  |  | $ | 1,667,582 |  |  | $ | 6,170,902 |
Carrying amount at December 31, 2023 |  | $ | 35,572 |  |  | $ | 11,808,566 |  |  | $ | 8,324,978 |  |  | $ | 20,169,116 |
For the year ended December 31, 2024
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2024 |  | $ | 35,572 |  |  | $ | 16,311,886 |  |  | $ | 9,992,560 |  |  | $ | 26,340,018 |
Additions |  |  | - |  |  |  | 15,145 |  |  |  | - |  |  |  | 15,145 |
Disposals |  |  | - |  |  |  | (62 | ) |  |  | - |  |  |  | (62 | )
Reclassification |  |  | - |  |  |  | (88,176 | ) |  |  | 159 |  |  |  | (88,017 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | 845,530 |  |  |  | 520,026 |  |  |  | 1,365,556 |
Balance at December 31, 2024 |  | $ | 35,572 |  |  | $ | 17,084,323 |  |  | $ | 10,512,745 |  |  | $ | 27,632,640 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2024 |  | $ | - |  |  | $ | 4,503,320 |  |  | $ | 1,667,582 |  |  | $ | 6,170,902 |
Depreciation expenses |  |  | - |  |  |  | 748,055 |  |  |  | 331,204 |  |  |  | 1,079,259 |
Disposals |  |  | - |  |  |  | (28 | ) |  |  | - |  |  |  | (28 | )
Reclassification |  |  | - |  |  |  | (9,340 | ) |  |  | 54 |  |  |  | (9,286 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | 241,359 |  |  |  | 95,390 |  |  |  | 336,749 |
Balance at December 31, 2024 |  | $ | - |  |  | $ | 5,483,366 |  |  | $ | 2,094,230 |  |  | $ | 7,577,596 |
Carrying amount at December 31, 2024 |  | $ | 35,572 |  |  | $ | 11,600,957 |  |  | $ | 8,418,515 |  |  | $ | 20,055,044 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2024 |  | $ | 1,085 |  |  | $ | 497,466 |  |  | $ | 304,744 |  |  | $ | 803,295 |
Additions |  |  | - |  |  |  | 462 |  |  |  | - |  |  |  | 462 |
Disposals |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | (2 | )
Reclassification |  |  | - |  |  |  | (2,689 | ) |  |  | 5 |  |  |  | (2,684 | )
Effects of foreign currency exchange differences |  |  | - |  |  |  | 25,786 |  |  |  | 15,859 |  |  |  | 41,645 |
Balance at December 31, 2024 |  | $ | 1,085 |  |  | $ | 521,023 |  |  | $ | 320,608 |  |  | $ | 842,716 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2024 |  | $ | - |  |  | $ | 137,338 |  |  | $ | 50,856 |  |  | $ | 188,194 |
Depreciation expenses |  |  | - |  |  |  | 22,813 |  |  |  | 10,101 |  |  |  | 32,914 |
Disposals |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | (1 | )
Reclassification |  |  | - |  |  |  | (284 | ) |  |  | 2 |  |  |  | (282 | )
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Effects of foreign currency exchange differences |  | $ | - |  |  | $ | 7,361 |  |  | $ | 2,909 |  |  | $ | 10,270 |
Balance at December 31, 2024 |  | $ | - |  |  | $ | 167,227 |  |  | $ | 63,868 |  |  | $ | 231,095 |
Carrying amount at December 31, 2024 |  | $ | 1,085 |  |  | $ | 353,796 |  |  | $ | 256,740 |  |  | $ | 611,621 |
Summary of Maturity analysis of Operating Lease Payments | The total lease payments to be received in the future under operating leases of investment properties were as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Year 1 |  | $ | 1,596,827 |  |  | $ | 1,553,091 |  |  | $ | 47,365 |
Year 2 |  |  | 1,333,442 |  |  |  | 1,333,489 |  |  |  | 40,668 |
Year 3 |  |  | 1,154,877 |  |  |  | 1,041,709 |  |  |  | 31,769 |
Year 4 |  |  | 893,353 |  |  |  | 768,824 |  |  |  | 23,447 |
Year 5 |  |  | 687,266 |  |  |  | 644,958 |  |  |  | 19,669 |
Year 6 onwards |  |  | 1,777,808 |  |  |  | 1,247,966 |  |  |  | 38,059 |
|  | $ | 7,443,573 |  |  | $ | 6,590,037 |  |  | $ | 200,977 |
Summary of Investment Properties, Useful Lives | The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  |  | 10-40 years |
Right-of-use assets |  |  | 10-50 years |
Summary of Investment Properties, Fair Value | The fair value of the investment properties was as follows:
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value |  | $ | 34,789,532 |  |  | $ | 34,684,323 |  |  | $ | 1,057,771 |

X
- Definition The disclosure of fair value of the investment properties. + References No definition available. + Details
Name: | asx_DisclosureOfFairValueOfTheInvestmentPropertiesExplanatoryTableTextBlock
Namespace Prefix: | asx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of investment property estimated useful lives. + References No definition available. + Details
Name: | asx_DisclosureOfInvestmentPropertyEstimatedUsefulLivesExplanatory
Namespace Prefix: | asx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | asx_TextBlock1Abstract
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2024-01-01 -Paragraph 32A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_32A&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_97&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration