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Disposal of Subsidiaries
 12 Months Ended
Dec. 31, 2024
Text block [abstract]  
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