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Summary Of Material Accounting Policy Information (Tables)
 12 Months Ended
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%.