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Share-based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2024

Statement [LineItems]

Summary of Information About Restricted Shares

Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows:

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2023
2023 restricted stocks		$	14.5				2.9
December 31, 2024
2023 restricted stocks (2024 granted)			14.4				2.0
2023 restricted stocks (2023 granted)			14.5				1.9

ASE Inc. option plans [member]

Statement [LineItems]

Summary of Information About Share Options

Information about the share option plans that the Company granted and assumed were as follows:

		For the Year Ended December 31
		2022								2023								2024
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (NT$)
Balance at January 1			96,802			$	53.3				81,262			$	50.2				212,240			$	89.1
Options granted			-				-				150,000				107.0				-				-
Options forfeited			(1,206	)			51.1				(1,471	)			66.9				(5,873	)			103.7
Options exercised			(14,334	)			51.5				(17,551	)			50.9				(18,266	)			48.0
Balance at December 31			81,262				50.2				212,240				89.1				188,101				89.6
Options exercisable, end of year			58,216				51.3				62,505				46.5				44,242				44.3
Fair value of options granted (NT$)			-								29.7-35.1								-

Summary of Outstanding Share Options

Information about the outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share (NT$)				Weighted Average Remaining Contractual Life (Years)
December 31, 2023
ASE 5th share options		$	73.0				1.7
The Company 1st share options			44.1				4.9
The Company 2nd share options			107.0				9.6
December 31, 2024
ASE 5th share options			73.0				0.7
The Company 1st share options			42.7				3.9
The Company 2nd share options			103.5				8.6

Trinomial tree model [member]

Statement [LineItems]

Summary of Inputs Related to Fair Value of Share Options

Regarding the aforementioned share-based payment arrangements issued during 2023 and 2024, the fair value at the grant dates of the Company’s second employee restricted stock awards plan and USISH’s 2023 restricted stocks were measured by using the market price basis and the Black-Scholes Option Pricing Model incorporating the effect of the lock-up period, respectively. While the fair values for all the other plans were measured by using the Trinomial Tree Model. The inputs to the models were as follows:

Share options plan

		The Company’s 2023 share options plan
Share price at the grant date		NT$108.0 per share
Exercise price		NT$107.0 per share
Expected volatility (%)		31.02-33.03
Expected lives (years)		3.9-6.1
Expected dividend yield		-
Risk free interest rate (%)		1.06-1.12

		USISH’s 2023 share options plan
Share price at the grant date		RMB15.16 per share
Exercise price		RMB14.54 per share
Expected volatility (%)		38.51-39.09
Expected lives (years)		2.0-3.0
Expected dividend yield		-
Risk free interest rate (%)		2.35-2.45

Restricted stock plan

		USISH’s 2023 restricted stocks plan (2023 granted)		USISH’s 2023 restricted stocks plan (2024 granted)
Share price at the grant date		RMB15.02 per share		RMB14.19 per share
Exercise price		RMB14.54 per share		RMB14.35 per share
Expected volatility (%)		36.56-38.77		35.02-37.02
Lock-up periods (years)		1.0-2.0		1.0-2.0
Expected dividend yield		-		-
Risk free interest rate (%)		2.33-2.44		2.11-2.27

USISH option plans [member]

Statement [LineItems]

Summary of Information About Share Options

Information about share options was as follows:

		For the Year Ended December 31
		2022								2023								2024
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)
Balance at January 1			29,486			$	14.2				20,246			$	14.5				29,728			$	14.7
Options granted			-				-				14,506				14.5				-				-
Options expired			(2,312	)			13.9				(1,204	)			14.1				(1,027	)			14.2
Options forfeited			(942	)			13.0				(695	)			13.6				(7,855	)			14.3
Options exercised			(5,986	)			12.8				(3,125	)			12.1				(3,845	)			12.7
Balance at December 31			20,246				14.5				29,728				14.7				17,001				15.1
Options exercisable, end of year			15,518				15.0				15,310				14.9				17,001				15.1
Fair value of options granted (RMB)			-								3.8-4.7								-

Summary of Outstanding Share Options

Information about USISH’s outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share (RMB)				Remaining Contractual Life (Years)
December 31, 2023
2015 share options		$	15.5			1.9
2019 share options			12.0			0.9
2020 share options			20.5			0.9
2023 share options			14.5			2.8
December 31, 2024
2015 share options			15.5			0.9
2023 share options			14.3			1.8

Summary of Information About Restricted Shares

Information about restricted stocks was as follows:

		For the Year Ended December 31
		2022								2023								2024
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)
Balance at January 1			3,565			$	10.2				1,984			$	10.7				372			$	14.5

		For the Year Ended December 31
		2022								2023								2024
		Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)				Number of Options (In Thousands)				Weighted Average Exercise Price Per Share (RMB)
Stocks granted			-			$	-				372			$	14.5				5,722			$	14.4
Stocks expired			(4	)			-				-				-				-				-
Stocks exercised			(395	)			-				(1,966	)			10.8				-				-
Stocks forfeited			(1,182	)			12.2				(18	)			-				(3,175	)			14.4
Balance at December 31			1,984				10.7				372				14.5				2,919				14.4
Options exercisable, end of year			1,715				12.4				-				-				-				-
Fair value of restricted stocks granted (RMB)			-								12.2-13.0								11.6-12.4

Employee Restricted Stock Award [Member]

Statement [LineItems]

Summary of Information About Restricted Shares

Information about employee restricted stock awards was as follows:

		For the Year Ended December 31
		2022				2023				2024
		(in thousand shares)				(in thousand shares)				(in thousand shares)
Balance at January 1			15,000				10,000				4,965
Shares granted			-				-				16,500
Shares unrestricted			(5,000	)			(4,950	)			-
Shares forfeited			-				(70	)			(4,965	)
Shares awaiting canceled			-				(15	)			-
Balance at December 31			10,000				4,965				16,500

AMPI Option Plans [Member]

Statement [LineItems]

Summary of Information About Share Options

Information about share options was as follows:

		For the Year Ended December 31
		2022								2023								2024
		Number of Options (In Thousands)				Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Exercise Price Per Share (NT$)				Number of Options (In Thousands)				Exercise Price Per Share (NT$)
Balance at January 1			-			$	-				3,100			$	30.0				3,100			$	30.0
Options granted			3,100				30.0				-				-				-				-
Balance at December 31			3,100				30.0				3,100				30.0				3,100				29.7
Options exercisable, end of year			-				-				-				-				1,550				29.7
Fair value of options granted (NT$)			18.0-18.8								-								-

Summary of Outstanding Share Options

Information about AMPI’s outstanding share options at each balance sheet date was as follows:

		Range of Exercise Price Per Share				Remaining Contractual Life (Years)
December 31, 2023
2022 share options		$	30.0			8.3
December 31, 2024
2022 share options			29.7			7.3

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