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Disposal of Subsidiaries | 12 Months Ended
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Dec. 31, 2024
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Disposal of Subsidiaries |
30. | DISPOSAL OF SUBSIDIARIES
In May 2023, the board of directors of ASE and ASET resolved to dispose their shareholdings of the Group’s subsidiary, Luchu Development Corporation, consisting of 145,178 thousand ordinary shares and 40,981 thousand ordinary shares, respectively, to HC. The disposal was completed in December 2023 and the control over Luchu Development Corporation was transferred to HC.
| a. | Analysis of assets and liabilities on the date control was lost
|  |  |  |  | NT$ |
Current Assets |  |  |  |  |  |  |  |
Cash and cash equivalent |  |  |  |  |  | $ | 261,238 |
Inventories related to real estate business |  |  |  |  |  |  | 1,787,526 |
|  | NT$ |
Other current assets |  | $ | 1,761 |
Non-Current Assets |  |  |  |
Financial assets at fair value through other comprehensive income – non-current |  |  | 70,809 |
Current Liabilities |  |  |  |
Other payables |  |  | (222 | )
Net assets disposed of |  | $ | 2,121,112 |
| b. | Gain on disposal of subsidiaries
|  | NT$ |
Total consideration (paid in cash) |  | $ | 2,354,938 |
Net assets disposed of |  |  | (2,121,112 | )
Non-controlling interest |  |  | 295,895 |
Gain on disposals |  | $ | 529,721 |
| c. | Net cash inflow on disposals of subsidiaries
|  | NT$ |
Consideration received in cash and cash equivalents |  | $ | 2,354,938 |
Less: Cash and cash equivalent balances disposed of |  |  | (261,238 | )
|  | $ | 2,093,700 |

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