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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2024

Statement [LineItems]

Summary of Fair Value of Financial Instruments

The carrying amounts and fair value of bonds payable as of December 31, 2023 and 2024 were as follows:

		Carrying Amount								Fair Value
		NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2023		$	45,009,486							$	44,907,012
December 31, 2024			32,976,164			$	1,005,678				33,636,945			$	1,025,829

Summary of Financial Assets Measured at Level 3 Fair Value

For the year ended December 31, 2022

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,300,899			$	-			$	841,231			$	7,168,920			$	10,311,050
Recognized in profit or loss			100,134				605				-				-				100,739

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI		$	-			$	-			$	(366,862	)		$	(16,746	)		$	(383,608	)
Effects of foreign currency exchange			195,415				-				5,558				-				200,973
Net increase (decrease) in trade receivables			-				4,330,075				-				(674,112	)			3,655,963
Trade receivables factored			-				(4,330,075	)			-				(15,636	)			(4,345,711	)
Purchases			338,016				14,325				20,000				-				372,341
Disposals			(268,200	)			(14,930	)			(63,051	)			-				(346,181	)
Balance at December 31		$	2,666,264			$	-			$	436,876			$	6,462,426			$	9,565,566

For the year ended December 31, 2023

		Financial Assets at FVTPL												Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Hybrid Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,666,264			$	-			$	-			$	436,876			$	6,462,426			$	9,565,566
Recognized in profit or loss			(83,239	)			-				(113	)			-				-				(83,352	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			-				-				-				215,914				(16,807	)			199,107
Effects of foreign currency exchange			5,053				-				-				1,605				-				6,658
Net increase in trade receivables			-				5,778,078				-				-				234,772				6,012,850
Trade receivables factored			-				(5,778,078	)			-				-				-				(5,778,078	)
Purchases			637,767				-				61,523				184,484				-				883,774
Disposal of subsidiaries (Note 30)			-				-				-				(29,572	)			-				(29,572	)
Disposals			(681,870	)			-				-				(188,476	)			-				(870,346	)
Balance at December 31		$	2,543,975			$	-			$	61,410			$	620,831			$	6,680,391			$	9,906,607

For the year ended December 31, 2024

		Financial Assets at FVTPL												Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Hybrid Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,543,975			$	-			$	61,410			$	620,831			$	6,680,391			$	9,906,607
Recognized in profit or loss			(352,120	)			-				8,300				-				-				(343,820	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			-				-				-				(9,397	)			(17,146	)			(26,543	)
Effects of foreign currency exchange			137,556				-				2,270				336,580				-				476,406
Net increase in trade receivables			-				1,167,287				-				-				895,023				2,062,310
Trade receivables factored			-				(1,167,287	)			-				-				-				(1,167,287	)
Transferred out of Level 3			-				-				-				(53,360	)			-				(53,360	)
Purchases			177,813				-				363,225				12,150,760				-				12,691,798
Disposals			(140,358	)			-				-				(184,455	)			-				(324,813	)
Balance at December 31		$	2,366,866			$	-			$	435,205			$	12,860,959			$	7,558,268			$	23,221,298

		Financial Assets at FVTPL												Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Hybrid Instruments				Equity Instruments				Debt Instruments				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1		$	77,584			$	-			$	1,873			$	18,933			$	203,733			$	302,123
Recognized in profit or loss			(10,739	)			-				253				-				-				(10,486	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			-				-				-				(287	)			(523	)			(810	)
Effects of foreign currency exchange			4,195				-				69				10,265				-				14,529
Net increase in trade receivables			-				35,599				-				-				27,295				62,894
Trade receivables factored			-				(35,599	)			-				-				-				(35,599	)
Transferred out of Level 3			-				-				-				(1,627	)			-				(1,627	)
Purchases			5,423				-				11,077				370,563				-				387,063
Disposals			(4,280	)			-				-				(5,625	)			-				(9,905	)
Balance at December 31		$	72,183			$	-			$	13,272			$	392,222			$	230,505			$	708,182

Summary of Categories of Financial Instruments

c. Categories of financial instruments

		December 31
		2023 (Retrospectively Adjusted)				2024
		NT$				NT$				US$ (Note 4)
Financial assets
FVTPL
Mandatorily at FVTPL		$	6,628,690			$	10,832,042			$	330,346
Measured at amortized cost (Note 1)			183,248,314				191,953,553				5,854,028
FVTOCI
Equity instruments			620,831				12,933,733				394,441
Debt instruments			1,042,906				1,025,760				31,283
Trade receivables			5,637,485				6,532,508				199,222
Financial liabilities
FVTPL
Held for trading			1,302,342				243,752				7,433
Contingent considerations			-				589,117				17,966
Financial liabilities for hedging			12,516,971				12,456,104				379,875
Measured at amortized cost (Note 2)			295,416,495				344,543,769				10,507,587

Note 1: The balances included cash and cash equivalents, trade receivables measured at amortized cost, other receivables and other financial assets.

Note 2: The balances included short-term borrowings, short-term bills payable, trade and other payables, bonds payable, long-term borrowings and deposits received (under the line items of other current liabilities and other non-current liabilities).

Summary of Detailed Information About Hedged

December 31, 2023

Hedging Instrument/ Hedged Items		Line item in Balance sheet		Carrying Amount
				Asset				Liability
				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	-			$	3,271,312
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			-				9,245,659

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	7,493			$	(7,493	)		$	-			$	-			$	2,011,050			$	80,029
Hedge of net investment in foreign operation			312,029				(312,029	)			360,976				-				-				-

Summary of Detailed Information About Hedged Items

December 31, 2024

Hedging Instrument/ Hedged Items

Line item in Balance sheet

Carrying Amount

Asset

Liability

NT$

US$ (Note 4)

NT$

US$ (Note 4)

Fair value hedge

Borrowings denominated in foreign currencies/ Financial assets at FVTPL

Financial liabilities for hedging - current

$   -

$    -

$ 3,515,265

$ 107,205

Hedge of net investment in foreign operation

Financial liabilities for hedging - current

-

-

8,940,839

272,670

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL			$ (243,954	)			$ 243,954				$    -				$    -				$ 2,834,608				$ 323,983
Hedge of net investment in foreign operation			(562,598	)			562,598				923,574				-				-				-
		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL			$ (7,440	)			$ 7,440				$    -				$    -				$ 86,447				$ 9,881
Hedge of net investment in foreign operation			(17,158	)			17,158				28,166				-				-				-

Summary of Interest Rate Risk

The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Fair value interest rate risk
Financial assets		$	17,007,765			$	36,812,408			$	1,122,672
Financial liabilities			84,315,866				72,579,608				2,213,468
Cash flow interest rate risk
Financial assets			51,158,406				46,378,904				1,414,422
Financial liabilities			117,160,631				151,248,418				4,612,639

Summary of Maturity Analysis for Non-derivative Financial Liabilities

December 31, 2023 (Retrospectively Adjusted)

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	52,472,703			$	33,530,541			$	13,672,318			$	4,478,467			$	83,594
Obligation under leases			123,436				219,960				884,309				2,867,502				5,505,095
Floating interest rate liabilities			19,534,908				9,967,914				9,505,587				78,388,027				8,785,084
Fixed interest rate liabilities			12,370,288				22,921,637				11,235,729				21,095,740				-
		$	84,501,335			$	66,640,052			$	35,297,943			$	106,829,736			$	14,373,773

December 31, 2024

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	66,577,698			$	39,954,390			$	18,126,780			$	4,707,506			$	1,177,870
Obligation under leases			167,887				185,848				801,002				2,676,514				5,572,038
Floating interest rate liabilities			9,865,888				15,650,230				13,152,601				115,539,867				7,894,775
Fixed interest rate liabilities			5,163,326				11,011,781				16,702,747				23,210,093				-
		$	81,774,799			$	66,802,249			$	48,783,130			$	146,133,980			$	14,644,683
		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Non-derivative financial liabilities
Non-interest bearing		$	2,030,427			$	1,218,493			$	552,814			$	143,565			$	35,922
Obligation under leases			5,120				5,668				24,428				81,626				169,931
Floating interest rate liabilities			300,881				477,287				401,116				3,523,631				240,768
Fixed interest rate liabilities			157,466				335,827				509,386				707,841				-
		$	2,493,894			$	2,037,275			$	1,487,744			$	4,456,663			$	446,621

Summary of Maturity Analysis for Derivative Financial Instruments

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2023
Net settled
Forward exchange contracts		$	(44,550	)		$	5,585			$	-
Gross settled
Forward exchange contracts
Inflows		$	13,971,393			$	347,468			$	143,726
Outflows			(13,854,585	)			(338,670	)			(133,330	)
			116,808				8,798				10,396
Swap contracts
Inflows			22,388,255				19,166,073				66,015,750
Outflows			(22,021,077	)			(18,547,076	)			(64,821,453	)
			367,178				618,997				1,194,297
		$	483,986			$	627,795			$	1,204,693
December 31, 2024
Net settled
Forward exchange contracts		$	10,872			$	11,550			$	-
Gross settled
Forward exchange contracts
Inflows		$	10,395,219			$	3,866,536			$	332,003
Outflows			(10,278,376	)			(3,831,303	)			(319,540	)
			116,843				35,233				12,463
Swap contracts
Inflows			13,901,338				31,704,116				84,978,720
Outflows			(13,702,851	)			(30,131,740	)			(80,905,026	)
			198,487				1,572,376				4,073,694
		$	315,330			$	1,607,609			$	4,086,157

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2024
Net settled
Forward exchange contracts		$	332			$	352			$	-
Gross settled
Forward exchange contracts
Inflows		$	317,024			$	117,918			$	10,125
Outflows			(313,461	)			(116,844	)			(9,745	)
			3,563				1,074				380
Swap contracts
Inflows			423,951				966,884				2,591,605
Outflows			(417,897	)			(918,931	)			(2,467,369	)
			6,054				47,953				124,236
		$	9,617			$	49,027			$	124,616

Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases

Further information for maturity analysis of obligation under leases was as follows:

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year								1 to 5 Years								5 to 10 Years								10 to 15 Years								15 to 20 Years								More than 20 Years
		NT$								NT$								NT$								NT$								NT$								NT$
Obligation under leases		$	1,154,737							$	2,676,514							$	1,964,781							$	951,983							$	917,034							$	1,738,240
		Less than 1 Year								1 to 5 Years								5 to 10 Years								10 to 15 Years								15 to 20 Years								More than 20 Years
		US$ (Note 4)								US$ (Note 4)								US$ (Note 4)								US$ (Note 4)								US$ (Note 4)								US$ (Note 4)
Obligation under leases		$	35,216							$	81,626							$	59,920							$	29,033							$	27,967							$	53,011

Measured at fair value on a recurring basis [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

1) Fair value hierarchy

		$				$				$				$
		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2023
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	-			$	1,453,868			$	-			$	1,453,868
Forward exchange contracts			-				161,924				-				161,924
Non-derivative financial assets
Quoted shares			2,099,844				-				-				2,099,844
Private-placement funds			-				-				1,796,015				1,796,015
Unquoted shares			-				-				747,960				747,960
Open-end mutual funds			307,669				-				-				307,669
Hybrid financial assets Convertible notes			-				-				61,410				61,410
		$	2,407,513			$	1,615,792			$	2,605,385			$	6,628,690
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	-			$	-			$	607,528			$	607,528
Unquoted preferred shares			-				-				13,303				13,303
Investments in debt instruments
Unsecured cumulative subordinate corporate bonds			-				-				1,042,906				1,042,906
Trade receivables, net			-				-				5,637,485				5,637,485
		$	-			$	-			$	7,301,222			$	7,301,222
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	-			$	1,183,469			$	-			$	1,183,469
Forward exchange contracts			-				118,873				-				118,873
		$	-			$	1,302,342			$	-			$	1,302,342

		$				$				$				$
		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2024
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	-			$	4,282,512			$	-			$	4,282,512
Forward exchange contracts			-				258,362				-				258,362
Non-derivative financial assets
Quoted shares			2,898,751				-				-				2,898,751
Private-placement funds			-				-				1,503,382				1,503,382
Unquoted shares			-				-				863,484				863,484
Open-end mutual funds			590,346				-				-				590,346
Hybrid financial assets
Convertible notes			-				-				360,635				360,635
Preferred shares with warrants			-				-				65,570				65,570
Documentary investment agreement			-				-				9,000				9,000
		$	3,489,097			$	4,540,874			$	2,802,071			$	10,832,042
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	-			$	-			$	12,846,151			$	12,846,151
TIB quoted ordinary shares			72,774				-				-				72,774
Unquoted preferred shares			-				-				14,808				14,808
Investments in debt instruments
Unsecured cumulative subordinate corporate bonds			-				-				1,025,760				1,025,760
Trade receivables, net			-				-				6,532,508				6,532,508
		$	72,774			$	-			$	20,419,227			$	20,492,001
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	-			$	179,967			$	-			$	179,967
Forward exchange contracts			-				63,785				-				63,785
Contingent consideration			-				-				589,117				589,117
		$	-			$	243,752			$	589,117			$	832,869

		$				$				$				$
		Level 1				Level 2				Level 3				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2024
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	-			$	130,604			$	-			$	130,604
Forward exchange contracts			-				7,879				-				7,879
Non-derivative financial assets
Quoted shares			88,404				-				-				88,404
Private-placement funds			-				-				45,849				45,849
Unquoted shares			-				-				26,334				26,334
Open-end mutual funds			18,004				-				-				18,004
Hybrid financial assets
Convertible notes			-				-				10,998				10,998
Preferred shares with warrants			-				-				2,000				2,000
Documentary investment agreement			-				-				274				274
		$	106,408			$	138,483			$	85,455			$	330,346
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	-			$	-			$	391,770			$	391,770
TIB quoted ordinary shares			2,219				-				-				2,219
Unquoted preferred shares			-				-				452				452
Investments in debt instruments
Unsecured cumulative subordinate corporate bonds			-				-				31,283				31,283
Trade receivables, net			-				-				199,222				199,222
		$	2,219			$	-			$	622,727			$	624,946
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	-			$	5,488			$	-			$	5,488
Forward exchange contracts			-				1,945				-				1,945
Contingent considerations			-				-				17,966				17,966
		$	-			$	7,433			$	17,966			$	25,399

X

- Definition

Disclosure of detailed information about hedged relationship explanatory.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfDetailedInformationAboutHedgedRelationshipExplanatory
Namespace Prefix:	asx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of detailed information about maturity analysis of obligation under leases explanatory.

+ References

No definition available.

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