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v3.25.1

Summary Of Material Accounting Policy Information (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Summary of Subsidiaries |
| 2) | The detail information of the subsidiaries was as follows:
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
The Company |  | ASE |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Inc. (“USIINC”) |  | Holding company |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | SPIL |  | Engaged in the assembly, testing and turnkey services of integrated circuit |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Social Enterprise Co., Ltd. |  | Engaged in social services |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Global Integrated Solutions Co., Ltd. |  | Engaged in integration-relevant services |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASE |  | A.S.E. Holding Limited |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
|  | J & R Holding Limited (“J&R Holding”) |  | Holding company |  | Bermuda |  |  | 100.0 |  |  |  | 100.0 |
|  | Innosource Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 71.0 |  |  |  | 71.0 |
|  | ASE Marketing & Service Japan Co., Ltd. |  | Engaged in marketing and sales services |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Test, Inc. (“ASET”) |  | Engaged in the testing of semiconductors |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | Advanced Microelectronic Products Inc. (“AMPI”) |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  |  | 7.6 |  |  |  | 6.9 |
|  | ASE Singapore Pte. Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Singapore |  |  | 100.0 |  |  |  | 100.0 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
|  | ASE Electronics (M) Sdn. Bhd. |  | Engaged in the packaging and testing of semiconductors |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
|  | ASEP Cayman Ltd. (“ASEPCAYMAN”) |  | Engaged in the packaging and testing of semiconductors, and was acquired in August 2024 (Note 29) |  | British Cayman Islands |  |  | - |  |  |  | 100.0 |
ASET |  | Alto Enterprises Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Super Zone Holdings Limited |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | TLJ Intertech Inc. |  | Engaged in information software services |  | R.O.C. |  |  | 60.0 |  |  |  | 60.0 |
|  | AMPI |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  |  | 43.4 |  |  |  | 48.9 |
A.S.E. Holding Limited |  | ASE Investment (Labuan) Inc. |  | Holding company |  | Malaysia |  |  | 70.1 |  |  |  | 70.1 |
|  | ASE Test Limited (“ASE Test”) |  | Holding company |  | Singapore |  |  | 10.2 |  |  |  | 10.2 |
|  | ASE Technology Partners, Limited |  | Liquidation completed in March 2024 |  | British Cayman Islands |  |  | 100.0 |  |  |  | - |
|  | Integrated Solutions Enterprise Europe |  | Trading company |  | Belgium |  |  | 100.0 |  |  |  | 100.0 |
J&R Holding |  | ASE Test |  | Holding company |  | Singapore |  |  | 89.8 |  |  |  | 89.8 |
|  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 8.4 |  |  |  | 8.4 |
|  | J&R Industrial Inc. |  | Engaged in leasing and investing activity |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Japan Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE (U.S.) Inc. |  | After-sales service and sales support |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | Global Advanced Packaging Technology Limited |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Innosource Limited |  | Omniquest Industrial Limited |  | Holding company |  | British Virgin Islands |  |  | 20.6 |  |  |  | 20.6 |
|  | ASE (Shanghai) Inc. (“ASEMTL”) |  | Engaged in the production of substrates |  | Shanghai, China |  |  | 8.5 |  |  |  | 8.5 |
|  | ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”) |  | Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 |  | Shanghai, China |  |  | 8.5 |  |  |  | 8.5 |
Omniquest Industrial Limited |  | ASE Corporation |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Alto Enterprises Limited |  | ASE Investment (Kun Shan) Limited |  | Holding company |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
Super Zone Holdings Limited |  | Advanced Semiconductor Engineering (China) Ltd. |  | Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Investment (Labuan) Inc. |  | ASE (Korea) Inc. |  | Engaged in the packaging and testing of semiconductors |  | Korea |  |  | 100.0 |  |  |  | 100.0 |
ASE (Korea) Inc. |  | ASE Cheonan, Inc. (“CHE”) |  | Engaged in the packaging and testing of semiconductors, and was acquired in August 2024 (Note 29) |  | Korea |  |  | - |  |  |  | 100.0 |
ASE Technology Partners, Limited |  | ASE Technology Acquisition Corporation |  | Liquidation completed in March 2024 |  | British Cayman Islands |  |  | 100.0 |  |  |  | - |
ASE Test |  | ASE Test Holdings, Ltd. |  | Holding company |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Holdings (Singapore) Pte Ltd |  | Holding company (merged by ASE Test in July 2024) |  | Singapore |  |  | 100.0 |  |  |  | - |
|  | ASE Investment (Labuan) Inc. |  | Holding company |  | Malaysia |  |  | 29.9 |  |  |  | 29.9 |
ASE Test Holdings, Ltd. |  | ISE Labs, Inc. |  | Engaged in the testing of semiconductors |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
ISE Labs, Inc. |  | ISE Services, Inc. |  | Engaged in turnkey services of semiconductors |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
Global Advanced Packaging Technology Limited |  | ASE Assembly & Test (Shanghai) Limited (“ASESH”) |  | Engaged in the packaging and testing of semiconductors and leasing of properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASESH |  | Wuxi Tongzhi Microelectronics Co., Ltd. |  | Engaged in the packaging and testing of semiconductors |  | Wuxi, China |  |  | 100.0 |  |  |  | 100.0 |
|  | ISE Labs, China, Ltd. |  | Engaged in the testing of semiconductor |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) |  | Engaged in the development, construction and sale of real estate properties |  | Shanghai, China |  |  | 60.0 |  |  |  | 60.0 |
DH |  | Shanghai Ding Qi Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Wei Real Estate Development Co., Ltd. |  | Engaged in the management of properties, parking lot business and leasing of properties for shopping center |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Yu Real Estate Development Co., Ltd. |  | Engaged in the management of properties, parking lot business and leasing of properties for shopping center |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Kun Shan Ding Hong Real Estate Development Co., Ltd. |  | Engaged in the development, construction and leasing of properties for shopping center |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
|  | Shanghai Ding Xu Property Management Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Yao Estate Development Co., Ltd. |  | Engaged in the management of real estate properties |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Shanghai Ding Fan Business Management Co., Ltd. |  | Engaged in the management of commercial complex services and department store trading |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
ASE Corporation |  | ASE Mauritius Inc. |  | Holding company |  | Mauritius |  |  | 100.0 |  |  |  | 100.0 |
|  | ASE Labuan Inc. |  | Holding company |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
ASE Mauritius Inc. |  | ASEMTL |  | Engaged in the production of substrates |  | Shanghai, China |  |  | 91.5 |  |  |  | 91.5 |
|  | ASEEMSH |  | Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 |  | Shanghai, China |  |  | 91.5 |  |  |  | 91.5 |
ASE Labuan Inc. |  | ASE Electronics Inc. |  | Engaged in the production of substrates |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
ASEMTL |  | Advanced Semiconductor Engineering (HK) Limited |  | Trading company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) |  | Engaged in the designing, manufacturing and sales of electronic components |  | Shanghai, China |  |  | 0.8 |  |  |  | 0.8 |
ASEEMSH |  | DH |  | Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023) |  | Shanghai, China |  |  | 40.0 |  |  |  | 40.0 |
ASEPCAYMAN |  | Cyland Corp. |  | Engaged in the leasing of real estate |  | Philippines |  |  | - |  |  |  | 39.8 |
USIINC |  | Huntington Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
Huntington Holdings International Co., Ltd. |  | Unitech Holdings International Co., Ltd. |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Real Tech Holdings Limited |  | Holding company |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal ABIT Holding Co., Ltd. |  | In the process of liquidation |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
Real Tech Holdings Limited |  | USI Enterprise Limited (“USIE”) |  | Engaged in the service of investment advisory and warehousing management |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
USIE |  | USISH |  | Engaged in the designing, manufacturing and sales of electronic components |  | Shanghai, China |  |  | 77.0 |  |  |  | 77.1 |
USISH |  | Universal Global Technology Co., Limited |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) |  | Engaged in the designing and manufacturing of electronic components |  | Kun Shan, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Technology (Shanghai) Co., Ltd. |  | Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Electronics (Shanghai) Co., Ltd. |  | Engaged in the sales of electronic components and telecommunications equipment |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Electronics (Shenzhen) Co., Ltd. (“USISZ”) |  | Engaged in the design, manufacturing and sales of motherboards and computer peripherals |  | Shenzhen, China |  |  | 50.0 |  |  |  | 50.0 |
|  | Universal Global Technology (Huizhou) Co., Ltd. |  | Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services |  | Huizhou, China |  |  | 100.0 |  |  |  | 100.0 |
|  | FINANCIERE AFG (“FAFG”) |  | Holding company |  | France |  |  | 10.4 |  |  |  | 10.4 |
Universal Global Technology Co., Limited |  | Universal Global Industrial Co., Limited |  | Engaged in manufacturing, trading and investing activity |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Global Scientific Industrial Co., Ltd. (“UGTW”) |  | Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
|  | USI America Inc. |  | Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  |  | 100.0 |  |  |  | 100.0 |
|  | USI Japan Co., Ltd. |  | Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories |  | Japan |  |  | 100.0 |  |  |  | 100.0 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
|  | USISZ |  | Engaged in the design, manufacturing and sales of motherboards and computer peripherals |  | Shenzhen, China |  |  | 50.0 |  |  |  | 50.0 |
|  | Universal Global Electronics Co., Ltd. (“UGHK”) |  | Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory (disposed to ASTEELFLASH HONG KONG LIMITED in January 2024) |  | Hong Kong |  |  | 100.0 |  |  |  | - |
|  | Universal Scientific Industrial (France) |  | Engaged in investing activities |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED |  | Engaged in IC assembly for wearable devices |  | Vietnam |  |  | 100.0 |  |  |  | 100.0 |
|  | Universal Ample Technology Co., Limited |  | Holding company, and was established in May 2023 |  | Hong Kong |  |  | 75.1 |  |  |  | 75.1 |
Universal Global Industrial Co., Limited |  | Universal Scientific Industrial De Mexico S.A. De C.V. |  | Engaged in the assembling of motherboards and computer components |  | Mexico |  |  | (Note 1 | ) |  |  | (Note 1 | )
UGTW |  | Universal Scientific Industrial Co., Ltd. |  | Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories |  | R.O.C. |  |  | 100.0 |  |  |  | 100.0 |
Universal Global Electronics (Shanghai) Co., Ltd. |  | USI Science and Technology (Shenzhen) Co., Ltd. |  | Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties |  | Shenzhen, China |  |  | 100.0 |  |  |  | 100.0 |
Universal Ample Technology Co., Limited |  | Hirschmann Mobility Holding GmbH (renamed in January 2024, formerly named as setus 80.GmbH) |  | Holding company |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
Hirschmann Mobility Holding GmbH |  | Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”) |  | Holding company |  | Luxembourg |  |  | 100.0 |  |  |  | 100.0 |
Hirschmann |  | Hirschmann Car Communication GmbH |  | Engaged in the research and development, manufacturing and sales of PCBAs and tuners |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | Hirschmann Car Communication Kft. |  | Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps |  | Hungary |  |  | 100.0 |  |  |  | 100.0 |
|  | Hirschmann Car Communication, Inc. |  | Engaged in the research and development, and sales marketing |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
Hirschmann Car Communication GmbH |  | Hirschmann Car Communication S.A.S. |  | Engaged in the research and development, and sales marketing |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | Hirschmann Car Communication (Shanghai) Co., Ltd. |  | Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners |  | Shanghai, China |  |  | 100.0 |  |  |  | 100.0 |
Universal Scientific Industrial (France) |  | FAFG |  | Holding company |  | France |  |  | 89.6 |  |  |  | 89.6 |
FAFG |  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components |  | Mexico |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH (BEDFORD) LIMITED |  | Engaged in the design and manufacturing of electronic components |  | United Kingdom |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components |  | France |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH HONG KONG LIMITED |  | Holding company |  | Hong Kong |  |  | 100.0 |  |  |  | 100.0 |
|  | Asteelflash Holding GmbH. (renamed in January 2024, formerly named as ASTEELFLASH GERMANY GmbH) |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH US HOLDING CORP. |  | Holding company |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of human resources |  | Tunisia |  |  | 0.5 |  |  |  | 0.5 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
|  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 0.1 |  |  |  | 0.1 |
|  | ASTEELFLASH PLZEN S.R.O. |  | Engaged in the design and manufacturing of electronic components |  | Czech Republic |  |  | 100.0 |  |  |  | 100.0 |
ASTEELFLASH (BEDFORD) LIMITED |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH TECHNOLOGIE |  | ASTEELFLASH FRANCE |  | Engaged in the design and manufacturing of electronic components |  | France |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH FRANCE |  | ASTEEL ELECTRONICS MANUFACTURING SERVICES |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 99.9 |  |  |  | 99.9 |
|  | ASTEELFLASH TECHNOLOGIE |  | Engaged in projection of plastic and the design and manufacturing of industrial components |  | France |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH BRETAGNE |  | Engaged in the design and manufacturing of electronic components (liquidation completed in January 2024) |  | France |  |  | 100.0 |  |  |  | - |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
|  | AFERH TUNISIE |  | Engaged in the management, training and consulting of organization and human resources |  | Tunisia |  |  | 99.5 |  |  |  | 99.5 |
|  | ASTEELFLASH MEXICO S.A. de C.V. |  | Engaged in the design and manufacturing of electronic components |  | Mexico |  |  | 0.1 |  |  |  | 0.1 |
|  | MANUFACTURING POWER TUNISIA |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | 0.1 |  |  |  | 0.1 |
ASTEELFLASH HONG KONG LIMITED |  | Asteelflash Suzhou Co., Ltd. |  | Engaged in the design and manufacturing of electronic components |  | Suzhou, China |  |  | 100.0 |  |  |  | 100.0 |
|  | UGHK |  | Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory (acquired from Universal Global Technology Co., Limited in January 2024) |  | Hong Kong |  |  | - |  |  |  | 100.0 |
UGHK |  | Universal Scientific Industrial Poland Sp. z o.o. |  | Engaged in the design and manufacturing of electronic components and new electronic applications |  | Poland |  |  | 100.0 |  |  |  | 100.0 |
Asteelflash Suzhou Co., Ltd. |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
Asteelflash Holding GmbH. |  | ASTEELFLASH Germany GmbH. (renamed in January 2024, formerly named as ASTEELFLASH HERSFELD GmbH) |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH DESIGN SOLUTIONS HAMBURG GmbH |  | Engaged in the design and manufacturing of electronic components |  | Germany |  |  | 100.0 |  |  |  | 100.0 |
|  | EN ELECTRONICNETWORK SRL |  | Engaged in the design and manufacturing of electronic components |  | Romania |  |  | 100.0 |  |  |  | 100.0 |
|  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH MEXICO S.A. de C.V. |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
ASTEELFLASH US HOLDING CORP. |  | ASTEELFLASH USA CORP. |  | Engaged in the design and manufacturing of electronic components |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
ASTEELFLASH USA CORP. |  | ASTEELFLASH TUNISIE S.A. |  | Engaged in the design and manufacturing of electronic components |  | Tunisia |  |  | (Note 1 | ) |  |  | (Note 1 | )
SPIL |  | SPIL (B.V.I.) Holding Limited |  | Engaged in investing activities |  | British Virgin Islands |  |  | 100.0 |  |  |  | 100.0 |
|  | Siliconware Precision Malaysia Sdn. Bhd. |  | Engaged in the assembly and testing, and was established in September 2023 |  | Malaysia |  |  | 100.0 |  |  |  | 100.0 |
Name of Investor |  | Name of Investee |  | Main Businesses |  | Establishment and Operating Location |  | Percentage of Ownership (%) |
| December 31 |
| 2023 |  |  | 2024 |
SPIL (B.V.I.) Holding Limited |  | Siliconware USA, Inc. |  | Engaged in marketing activities |  | U.S.A. |  |  | 100.0 |  |  |  | 100.0 |
|  | SPIL (Cayman) Holding Limited |  | Engaged in investing activities |  | British Cayman Islands |  |  | 100.0 |  |  |  | 100.0 |
SPIL (Cayman) Holding Limited |  | Siliconware Technology (Suzhou) Limited |  | Engaged in the packaging and testing of semiconductors |  | Suzhou, China |  |  | 100.0 |  |  |  | 100.0 |
| Note 1: | The number of shares held was 1 share and the percentage of ownership was less than 0.1%.

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- Definition The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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