Cover Page
Cover Page - shares | 12 Months Ended | |
Dec. 31, 2019 | Jan. 31, 2020 | |
Cover [Abstract] | ||
Document Type | 20-F | |
Amendment Flag | false | |
Document Period End Date | Dec. 31, 2019 | |
Document Fiscal Year Focus | 2019 | |
Document Fiscal Period Focus | FY | |
Trading Symbol | ASX | |
Entity Registrant Name | ASE Technology Holding Co., Ltd. | |
Entity Central Index Key | 0001122411 | |
Current Fiscal Year End Date | --12-31 | |
Entity Well-known Seasoned Issuer | Yes | |
Entity Current Reporting Status | Yes | |
Entity Filer Category | Large Accelerated Filer | |
Entity Shell Company | false | |
Entity Emerging Growth Company | false | |
Entity Common Stock, Shares Outstanding | 4,331,603,182 | |
Document Annual Report | true | |
Document Transition Report | false | |
Document Shell Company Report | false | |
Document Registration Statement | false | |
Title of 12(b) Security | Common Shares | |
Entity Interactive Data Current | Yes | |
Entity Voluntary Filers | No | |
Entity Address, Country | TW |
Consolidated Balance Sheets
Consolidated Balance Sheets $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
CURRENT ASSETS | |||
Cash and cash equivalents | $ 60,130,875 | $ 2,010,394 | $ 51,518,436 |
Financial assets at fair value through profit or loss - current | 4,127,566 | 137,999 | 7,262,227 |
Contract assets - current | 5,897,316 | 197,169 | 4,488,500 |
Trade receivables, net | 78,948,473 | 2,639,534 | 79,481,359 |
Other receivables | 1,293,819 | 43,257 | 1,283,180 |
Current tax assets | 553,092 | 18,492 | 524,263 |
Inventories | 33,883,750 | 1,132,857 | 36,627,451 |
Inventories related to real estate business | 11,416,726 | 381,703 | 10,060,608 |
Other financial assets - current | 765,834 | 25,605 | 6,539,467 |
Other current assets | 4,983,667 | 166,622 | 3,773,384 |
Total current assets | 202,001,118 | 6,753,632 | 201,558,875 |
NON-CURRENT ASSETS | |||
Financial assets at fair value through profit or loss - non-current | 1,161,430 | 38,831 | 636,231 |
Financial assets at fair value through other comprehensive income - non-current | 1,770,775 | 59,203 | 1,597,323 |
Investments accounted for using the equity method | 12,085,207 | 404,052 | 9,312,308 |
Property, plant and equipment | 232,093,327 | 7,759,723 | 214,592,588 |
Right-of-use assets | 9,792,221 | 327,390 | |
Investment properties | 12,854,071 | 429,758 | 7,738,379 |
Goodwill | 50,198,436 | 1,678,316 | 49,974,446 |
Other intangible assets | 29,024,392 | 970,391 | 30,897,700 |
Deferred tax assets | 4,707,704 | 157,396 | 5,108,357 |
Other financial assets - non-current | 559,493 | 18,706 | 1,044,294 |
Long-term prepayments for lease | 10,764,835 | ||
Other non-current assets | 975,532 | 32,616 | 836,591 |
Total non-current assets | 355,222,588 | 11,876,382 | 332,503,052 |
Total assets | 557,223,706 | 18,630,014 | 534,061,927 |
CURRENT LIABILITIES | |||
Short-term borrowings | 37,339,028 | 1,248,379 | 43,263,469 |
Financial liabilities at fair value through profit or loss - current | 973,571 | 32,550 | 36,655 |
Financial liabilities for hedging - current | 3,233,301 | 108,101 | 3,899,634 |
Trade payables | 56,065,639 | 1,874,478 | 56,884,116 |
Other payables | 39,181,690 | 1,309,986 | 31,003,882 |
Current tax liabilities | 4,858,578 | 162,440 | 6,781,136 |
Lease liabilities - current | 632,802 | 21,157 | |
Current portion of bonds payable | 250,000 | 8,358 | 0 |
Current portion of long-term borrowings | 5,112,768 | 170,938 | 10,779,034 |
Other current liabilities | 6,652,925 | 222,432 | 5,984,156 |
Total current liabilities | 154,300,302 | 5,158,819 | 158,632,082 |
NON-CURRENT LIABILITIES | |||
Bonds payable | 36,272,155 | 1,212,710 | 16,985,936 |
Long-term borrowings | 135,965,830 | 4,545,832 | 127,119,295 |
Deferred tax liabilities | 5,772,237 | 192,987 | 5,806,713 |
Lease liabilities - non-current | 5,176,123 | 173,057 | |
Net defined benefit liabilities | 5,254,401 | 175,674 | 5,118,677 |
Other non-current liabilities | 1,680,346 | 56,180 | 1,371,302 |
Total non-current liabilities | 190,121,092 | 6,356,440 | 156,401,923 |
Total liabilities | 344,421,394 | 11,515,259 | 315,034,005 |
Share capital | |||
Ordinary shares | 43,254,026 | 1,446,139 | 43,201,486 |
Shares subscribed in advance | 51,261 | 1,714 | 15,658 |
Total share capital | 43,305,287 | 1,447,853 | 43,217,144 |
Capital surplus | 138,910,363 | 4,644,279 | 143,276,664 |
Retained earnings | |||
Legal reserve | 2,203,895 | 73,684 | |
Special reserve | 6,902,782 | 230,785 | 3,353,938 |
Unappropriated earnings | 21,029,962 | 703,108 | 20,403,477 |
Total retained earnings | 30,136,639 | 1,007,577 | 23,757,415 |
Other equity | (10,965,782) | (366,626) | (6,903,681) |
Treasury shares | (1,959,107) | (65,500) | (1,959,107) |
Equity attributable to owners of the Company | 199,427,400 | 6,667,583 | 201,388,435 |
NON-CONTROLLING INTERESTS | 13,374,912 | 447,172 | 17,639,487 |
Total equity | 212,802,312 | 7,114,755 | 219,027,922 |
TOTAL | $ 557,223,706 | $ 18,630,014 | $ 534,061,927 |
Consolidated Statements of Comp
Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($)$ / shares | Dec. 31, 2019USD ($)$ / shares | Dec. 31, 2018TWD ($)$ / shares | Dec. 31, 2017TWD ($)$ / shares | |
Statement [LineItems] | ||||
OPERATING REVENUES | $ 413,182,184 | $ 13,814,182 | $ 371,092,421 | $ 290,441,208 |
OPERATING COSTS | 348,871,391 | 11,664,038 | 309,929,371 | 237,708,937 |
GROSS PROFIT | 64,310,793 | 2,150,144 | 61,163,050 | 52,732,271 |
OPERATING EXPENSES | ||||
Selling and marketing expenses | 5,751,168 | 192,282 | 4,933,602 | 3,308,992 |
General and administrative expenses | 16,637,887 | 556,265 | 14,618,900 | 12,458,054 |
Research and development expenses | 18,395,334 | 615,023 | 14,962,799 | 11,746,613 |
Total operating expenses | 40,784,389 | 1,363,570 | 34,515,301 | 27,513,659 |
OTHER OPERATING INCOME AND EXPENSES, NET | (268,555) | (8,979) | 371,583 | 108,556 |
PROFIT FROM OPERATIONS | 23,257,849 | 777,595 | 27,019,332 | 25,327,168 |
NON-OPERATING INCOME AND EXPENSES | ||||
Other income | 1,359,093 | 45,439 | 1,092,558 | 707,754 |
Other gains, net | 2,683,989 | 89,735 | 7,874,273 | 6,259,453 |
Finance costs | (4,203,395) | (140,535) | (3,568,241) | (1,799,494) |
Share of the profit or loss of associates and joint ventures | 182,275 | 6,094 | (480,244) | 525,782 |
Total non-operating income and expenses | 21,962 | 733 | 4,918,346 | 5,693,495 |
PROFIT BEFORE INCOME TAX | 23,279,811 | 778,328 | 31,937,678 | 31,020,663 |
INCOME TAX EXPENSE | 5,011,246 | 167,544 | 4,513,369 | 6,523,603 |
PROFIT FOR THE YEAR | 18,268,565 | 610,784 | 27,424,309 | 24,497,060 |
Items that will not be reclassified subsequently to profit or loss: | ||||
Remeasurement of defined benefit obligation | (365,262) | (12,212) | (308,180) | 205,344 |
Unrealized loss on equity instruments at fair value through other comprehensive income | (216,121) | (7,226) | (422,441) | |
Share of other comprehensive income (loss) of associates and joint ventures | 1,504,760 | 50,310 | (558,217) | 7,249 |
Income tax relating to items that will not be reclassified subsequently to profit or loss | (3,816) | (128) | 134,853 | (51,217) |
Items that will not be reclassified subsequently to profit or loss | 919,561 | 30,744 | (1,153,985) | 161,376 |
Items that may be reclassified subsequently to profit or loss: | ||||
Exchange differences on translating foreign operations | (5,202,145) | (173,927) | 227,821 | (5,287,734) |
Unrealized gain on available-for-sale financial assets | 224,036 | |||
Unrealized loss on investments in debt instruments at fair value through other comprehensive income | (2,052) | (69) | (63,076) | |
Share of other comprehensive income (loss) of associates and joint ventures | (85,975) | (2,874) | 136,608 | 264,389 |
Items that may be reclassified subsequently to profit or loss | (5,290,172) | (176,870) | 301,353 | (4,799,309) |
Other comprehensive loss for the year, net of income tax | (4,370,611) | (146,126) | (852,632) | (4,637,933) |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 13,897,954 | 464,658 | 26,571,677 | 19,859,127 |
PROFIT FOR THE YEAR ATTRIBUTABLE TO: | ||||
Owners of the Company | 17,060,591 | 570,397 | 26,220,721 | 22,819,119 |
Non-controlling interests | 1,207,974 | 40,387 | 1,203,588 | 1,677,941 |
PROFIT FOR THE YEAR | 18,268,565 | 610,784 | 27,424,309 | 24,497,060 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR ATTRIBUTABLE TO: | ||||
Owners of the Company | 13,122,185 | 438,722 | 25,620,461 | 18,524,067 |
Non-controlling interests | 775,769 | 25,936 | 951,216 | 1,335,060 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | $ 13,897,954 | $ 464,658 | $ 26,571,677 | $ 19,859,127 |
EARNINGS PER SHARE | ||||
Basic | (per share) | $ 4.01 | $ 0.13 | $ 6.18 | $ 5.59 |
Diluted | (per share) | 3.91 | 0.13 | 6.07 | 5.19 |
American depositary shares [member] | ||||
EARNINGS PER SHARE | ||||
Basic | (per share) | 8.02 | 0.27 | 12.35 | 11.18 |
Diluted | (per share) | $ 7.82 | $ 0.26 | $ 12.14 | $ 10.38 |
Consolidated Statements of Chan
Consolidated Statements of Changes in Equity $ in Thousands, $ in Thousands | TWD ($)shares | USD ($)shares | Share capital [member]TWD ($)shares | Share capital [member]USD ($)shares | Capital surplus [member]TWD ($) | Capital surplus [member]USD ($) | Legal reserve [member]TWD ($) | Legal reserve [member]USD ($) | Special reserve [member]TWD ($) | Special reserve [member]USD ($) | Unappropriated earnings [member]TWD ($) | Unappropriated earnings [member]USD ($) | Retained earnings [member]TWD ($) | Retained earnings [member]USD ($) | Exchange differences on translating foreign operations [member]TWD ($) | Exchange differences on translating foreign operations [member]USD ($) | Unrealized gain (loss) on available-for-sale financial assets [member]TWD ($) | Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]TWD ($) | Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]USD ($) | Other equity[member]TWD ($) | Other equity[member]USD ($) | Treasury shares [member]TWD ($) | Treasury shares [member]USD ($) | Equity Attributable to Owners of the Company [member]TWD ($) | Equity Attributable to Owners of the Company [member]USD ($) | Non-controlling interests [member]TWD ($) | Non-controlling interests [member]USD ($) |
Balance at January 1 at Dec. 31, 2016 | $ 166,841,165 | $ 79,568,040 | $ 22,266,500 | $ 14,597,032 | $ 3,353,938 | $ 44,188,554 | $ 62,139,524 | $ (1,643,623) | $ (197,314) | $ 0 | $ (1,840,937) | $ (7,292,513) | $ 154,840,614 | $ 12,000,551 | |||||||||||||
Beginning balance, shares at Dec. 31, 2016 | shares | 7,946,184,000 | 7,946,184,000 | |||||||||||||||||||||||||
Appropriation of earnings | |||||||||||||||||||||||||||
Legal reserve | 2,168,034 | (2,168,034) | |||||||||||||||||||||||||
Cash dividends distributed by the Company | (11,415,198) | (11,415,198) | (11,415,198) | (11,415,198) | |||||||||||||||||||||||
Appropriated retained earnings | (11,415,198) | 2,168,034 | (13,583,232) | (11,415,198) | (11,415,198) | ||||||||||||||||||||||
Change from investments in associates and joint ventures accounted for using the equity method | 1,490 | 1,490 | 1,490 | ||||||||||||||||||||||||
Net profit for the year | 24,497,060 | 22,819,119 | 22,819,119 | 22,819,119 | 1,677,941 | ||||||||||||||||||||||
Other comprehensive income (loss) for the year, net of income tax | (4,637,933) | 175,100 | 175,100 | (5,090,036) | 619,884 | (4,470,152) | (4,295,052) | (342,881) | |||||||||||||||||||
Total comprehensive income (loss) | 19,859,127 | 22,994,219 | 22,994,219 | (5,090,036) | 619,884 | (4,470,152) | 18,524,067 | 1,335,060 | |||||||||||||||||||
Issue of ordinary shares for capital increase by cash | 10,290,000 | $ 3,000,000 | 7,290,000 | 10,290,000 | |||||||||||||||||||||||
Issue of ordinary shares for capital increase by cash, shares | shares | 300,000,000 | 300,000,000 | |||||||||||||||||||||||||
Issue of ordinary shares under conversion of bonds | 13,900,482 | $ 4,242,577 | 9,657,905 | 13,900,482 | |||||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 200,977 | 200,977 | 200,977 | ||||||||||||||||||||||||
Issue of ordinary shares under conversion of bonds, shares | shares | 424,258,000 | 424,258,000 | |||||||||||||||||||||||||
Changes in percentage of ownership interest in subsidiaries | 3,055 | 3,055 | (3,055) | ||||||||||||||||||||||||
Issue of ordinary shares under employee share options | 1,667,759 | $ 570,170 | 1,256,789 | 1,826,959 | (159,200) | ||||||||||||||||||||||
Issuance of share option plan for the employee | 67,637,000 | 67,637,000 | |||||||||||||||||||||||||
Cash dividends distributed by subsidiaries | (246,440) | (246,440) | |||||||||||||||||||||||||
Additional non-controlling interest arising on issue of employee share options by subsidiaries | 210,825 | (52,388) | (52,388) | 263,213 | |||||||||||||||||||||||
Balance at December 31 (Adjusted Balance [member]) at Dec. 31, 2017 | 201,914,633 | $ 87,380,787 | 40,624,328 | 16,765,066 | 3,353,938 | 54,485,857 | 74,604,861 | (6,733,659) | 135,517 | (6,598,142) | (7,292,513) | 188,719,321 | 13,195,312 | ||||||||||||||
Balance at December 31 at Dec. 31, 2017 | $ 201,310,187 | $ 87,380,787 | 40,624,328 | 16,765,066 | 3,353,938 | 53,599,541 | 73,718,545 | (6,733,659) | 422,570 | (6,311,089) | (7,292,513) | 188,120,058 | 13,190,129 | ||||||||||||||
Ending balance, shares at Dec. 31, 2017 | shares | 8,738,079,000 | 8,738,079,000 | 8,738,079,000 | 8,738,079,000 | |||||||||||||||||||||||
Effect of retrospective applications | $ 604,446 | 886,316 | 886,316 | $ (422,570) | 135,517 | (287,053) | 0 | 599,263 | 5,183 | ||||||||||||||||||
Appropriation of earnings | |||||||||||||||||||||||||||
Change from investments in associates and joint ventures accounted for using the equity method | 1,500,100 | 1,411,899 | 88,201 | 88,201 | 1,500,100 | ||||||||||||||||||||||
Cash dividends paid from the capital surplus | (10,795,980) | (10,795,980) | (10,795,980) | ||||||||||||||||||||||||
Other changes in the capital surplus | 872 | 872 | 872 | ||||||||||||||||||||||||
Net profit for the year | 27,424,309 | 26,220,721 | 26,220,721 | 26,220,721 | 1,203,588 | ||||||||||||||||||||||
Other comprehensive income (loss) for the year, net of income tax | (852,632) | (146,194) | (146,194) | 562,794 | (1,016,860) | (454,066) | (600,260) | (252,372) | |||||||||||||||||||
Total comprehensive income (loss) | 26,571,677 | 26,074,527 | 26,074,527 | 562,794 | (1,016,860) | (454,066) | 25,620,461 | 951,216 | |||||||||||||||||||
Effect of the joint share exchange | $ (43,183,919) | 117,693,658 | (16,765,066) | (57,744,673) | (74,509,739) | ||||||||||||||||||||||
Effect of the joint share exchange, shares | shares | (4,318,392,000) | (4,318,392,000) | |||||||||||||||||||||||||
Buy-back of ordinary shares | (71,302) | 0 | 0 | (71,302) | (71,302) | ||||||||||||||||||||||
Cancellation of treasury shares | $ (1,218,520) | (1,480,903) | (2,705,285) | (2,705,285) | 5,404,708 | ||||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 182,354 | 182,354 | 182,354 | ||||||||||||||||||||||||
Cancellation of treasury shares, shares | shares | (121,852,000) | (121,852,000) | |||||||||||||||||||||||||
Disposal of interest in associates and joint ventures accounted for using the equity method | (1,055,118) | (1,408,495) | 204,450 | 204,450 | 282,291 | (133,364) | 148,927 | (1,055,118) | |||||||||||||||||||
Differences between consideration and carrying amount arising from acquisition or disposal of subsidiaries | 1,640,159 | (1,142,856) | (1,142,856) | 2,783,015 | |||||||||||||||||||||||
Changes in percentage of ownership interest in subsidiaries | (1,919,986) | (1,118,102) | (1,118,102) | (801,884) | |||||||||||||||||||||||
Issue of ordinary shares under employee share options | 788,141 | $ 238,796 | 549,345 | 788,141 | |||||||||||||||||||||||
Issuance of share option plan for the employee | shares | 23,879 | 23,879 | |||||||||||||||||||||||||
Cash dividends distributed by subsidiaries | (424,815) | (424,815) | |||||||||||||||||||||||||
Additional non-controlling interest arising on issue of employee share options by subsidiaries | 697,187 | (1,239,456) | (1,239,456) | 1,936,643 | |||||||||||||||||||||||
Fair value through other comprehensive income - equity instruments | 400 | 400 | (400) | (400) | |||||||||||||||||||||||
Balance at December 31 at Dec. 31, 2018 | 219,027,922 | $ 43,217,144 | 143,276,664 | 3,353,938 | 20,403,477 | 23,757,415 | (5,888,574) | $ (196,876) | (1,015,107) | (6,903,681) | (1,959,107) | 201,388,435 | 17,639,487 | ||||||||||||||
Ending balance, shares at Dec. 31, 2018 | shares | 4,321,714,000 | 4,321,714,000 | |||||||||||||||||||||||||
Appropriation of earnings | |||||||||||||||||||||||||||
Legal reserve | 2,203,895 | 0 | (2,203,895) | ||||||||||||||||||||||||
Special reserve | 3,548,844 | (3,548,844) | |||||||||||||||||||||||||
Cash dividends distributed by the Company | (10,806,454) | 0 | (10,806,454) | (10,806,454) | (10,806,454) | ||||||||||||||||||||||
Appropriated retained earnings | 16,559,193 | $ 553,634 | 2,203,895 | $ 73,684 | 3,548,844 | $ 118,651 | |||||||||||||||||||||
Change from investments in associates and joint ventures accounted for using the equity method | 3,604 | 3,604 | 3,604 | ||||||||||||||||||||||||
Cash dividends paid from the capital surplus | 10,795,980 | ||||||||||||||||||||||||||
Other changes in the capital surplus | 1,070 | 1,070 | 1,070 | ||||||||||||||||||||||||
Net profit for the year | 18,268,565 | 610,784 | 17,060,591 | 17,060,591 | 17,060,591 | 1,207,974 | |||||||||||||||||||||
Other comprehensive income (loss) for the year, net of income tax | (4,370,611) | (146,126) | (280,461) | (280,461) | (4,874,110) | 1,216,165 | (3,657,945) | (3,938,406) | (432,205) | ||||||||||||||||||
Total comprehensive income (loss) | 13,897,954 | 464,658 | 16,780,130 | 16,780,130 | (4,874,110) | 1,216,165 | (3,657,945) | 13,122,185 | 775,769 | ||||||||||||||||||
Issue of ordinary shares for capital increase by cash | (10,806,454) | 2,203,895 | 3,548,844 | (16,559,193) | (10,806,454) | (10,806,454) | |||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 182,354 | 182,354 | 182,354 | ||||||||||||||||||||||||
Disposal of interest in associates and joint ventures accounted for using the equity method | (73,884) | (75,276) | 1,392 | 1,392 | (73,884) | ||||||||||||||||||||||
Actual disposal or acquisition of interests in subsidiaries (Note 31) | (7,114,703) | (2,779,613) | (2,779,613) | (4,335,090) | |||||||||||||||||||||||
Changes in percentage of ownership interest in subsidiaries | (3,977,486) | (1,960,167) | (1,960,167) | (2,017,319) | |||||||||||||||||||||||
Issue of ordinary shares under employee share options | 1,225,163 | $ 88,143 | 1,137,020 | 1,225,163 | |||||||||||||||||||||||
Issuance of share option plan for the employee | 8,814,000 | 8,814,000 | |||||||||||||||||||||||||
Cash dividends distributed by subsidiaries | (360,245) | (360,245) | |||||||||||||||||||||||||
Additional non-controlling interest arising on issue of employee share options by subsidiaries | 797,017 | (875,293) | (875,293) | 1,672,310 | |||||||||||||||||||||||
Fair value through other comprehensive income - equity instruments | 404,156 | 404,156 | (404,156) | (404,156) | |||||||||||||||||||||||
Balance at December 31 at Dec. 31, 2019 | $ 212,802,312 | $ 7,114,755 | $ 43,305,287 | $ 1,447,853 | $ 138,910,363 | $ 4,644,279 | $ 2,203,895 | $ 73,684 | $ 6,902,782 | $ 230,785 | $ 21,029,962 | $ 703,108 | $ 30,136,639 | $ 1,007,577 | $ (10,762,684) | $ (359,836) | $ (203,098) | $ (6,790) | $ (10,965,782) | $ (366,626) | $ (1,959,107) | $ (65,500) | $ 199,427,400 | $ 6,667,583 | $ 13,374,912 | $ 447,172 | |
Ending balance, shares at Dec. 31, 2019 | shares | 4,330,528,000 | 4,330,528,000 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||||
Profit before income tax | $ 23,279,811 | $ 778,328 | $ 31,937,678 | $ 31,020,663 |
Adjustments for: | ||||
Depreciation expense | 46,890,235 | 1,567,711 | 40,286,453 | 28,747,518 |
Amortization expense | 3,576,606 | 119,579 | 2,402,450 | 457,666 |
Net loss (gain) on fair value change of financial assets and liabilities at fair value through profit or loss | (1,646,822) | (55,059) | (1,989,490) | 2,783,902 |
Finance costs | 4,203,395 | 140,535 | 3,568,241 | 1,799,494 |
Interest income | (549,681) | (18,378) | (466,211) | (306,871) |
Dividend income | (185,061) | (6,187) | (190,397) | (59,039) |
Compensation cost of employee share options | 871,699 | 29,144 | 215,648 | 438,765 |
Share of loss (profit) of associates and joint ventures | (182,275) | (6,094) | 480,244 | (525,782) |
Loss (gain) on disposal of property, plant and equipment | 164,467 | 5,499 | 56,902 | (348,070) |
Impairment loss recognized on financial assets | 400,201 | 13,380 | 675,624 | 77,101 |
Reversal of impairment loss recognized on financial assets | (35,727) | (1,194) | (100,000) | 0 |
Impairment loss recognized on non- financial assets | 653,140 | 21,837 | 1,113,998 | 1,113,499 |
Gain on disposal of subsidiaries | 0 | (5,589,457) | ||
Gain on remeasurement of investments accounted for using the equity method | (319,712) | (10,689) | (7,421,408) | 0 |
Net loss (gain) on foreign currency exchange | (1,498,107) | (50,087) | 1,360,380 | (2,356,480) |
Others | (117,504) | (3,929) | 1,142,735 | 1,172,005 |
Financial assets held for trading | (226,049) | |||
Financial assets mandatorily at fair value through profit or loss | 6,102,421 | 204,026 | 345,540 | |
Contract assets | (1,408,816) | (47,102) | (508,166) | |
Trade receivables | 995,839 | 33,295 | (9,313,539) | (4,066,374) |
Other receivables | (10,755) | (360) | 443,517 | (330,491) |
Inventories | 1,407,099 | 47,044 | (9,249,714) | (2,907,848) |
Other current assets | (1,206,456) | (40,336) | (385,172) | (781,477) |
Financial liabilities held for trading | (1,053,535) | (35,224) | (2,039,771) | (3,874,662) |
Trade payables | (1,024,250) | (34,244) | 6,989,198 | 4,753,270 |
Other payables | 1,515,776 | 50,678 | 1,016,338 | 685,398 |
Other current liabilities | 781,885 | 26,141 | 228,190 | 211,145 |
Other operating activities items | 267,965 | 8,959 | (281,736) | 27,538 |
Cash generated from operations | 81,871,838 | 2,737,273 | 60,317,532 | 51,915,364 |
Interest received | 549,846 | 18,383 | 523,679 | 236,746 |
Dividend received | 518,115 | 17,322 | 297,882 | 1,929,218 |
Interest paid | (4,015,673) | (134,259) | (3,239,159) | (1,666,759) |
Income tax paid | (6,620,876) | (221,360) | (6,825,243) | (4,983,769) |
Net cash generated from operating activities | 72,303,250 | 2,417,359 | 51,074,691 | 47,430,800 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Purchase of financial assets at fair value through other comprehensive income | (409,985) | (13,707) | (105,000) | |
Proceeds on sale of financial assets at fair value through other comprehensive income | 94,217 | |||
Return of capital from financial assets at fair value through other comprehensive income | 12,664 | 424 | 116,278 | |
Purchase of financial assets designated as at fair value through profit or loss | (61,308,095) | |||
Proceeds on sale of financial assets designated as at fair value through profit or loss | 61,601,865 | |||
Purchase of available-for-sale financial assets | (902,648) | |||
Proceeds on sale of available-for-sale financial assets | 1,121,517 | |||
Cash received from return of capital by available-for-sale financial assets | 16,175 | |||
Purchase of financial assets at fair value through profit or loss | (26,852) | (898) | ||
Acquisition of associates and joint ventures | (2,107,844) | (70,473) | (451,563) | |
Net cash outflow on acquisition of subsidiaries | (81,646) | (2,730) | (95,241,855) | |
Cash received from return of capital by investee accounted for using the equity method | 262,941 | |||
Net cash inflow from disposal of subsidiaries | 7,020,883 | |||
Payments for property, plant and equipment | (56,810,153) | (1,899,370) | (41,386,443) | (24,699,240) |
Proceeds from disposal of property, plant and equipment | 448,939 | 15,010 | 1,127,644 | 1,488,210 |
Payments for intangible assets | (1,411,068) | (47,177) | (577,765) | (337,984) |
Proceeds from disposal of intangible assets | 6,929 | 232 | 34,690 | |
Payments for right-of-use assets | (288,052) | (9,631) | ||
Payments for investment properties | (2,532) | (85) | (125,764) | (186,522) |
Proceeds from disposal of investment properties | 5 | |||
Increase in other financial assets | (2,275,354) | (76,073) | (10,977,004) | (137,314) |
Decrease in other financial assets | 8,561,929 | 286,256 | 17,185,531 | 373,541 |
Increase in other non-current assets | (216,158) | (7,227) | (2,081,459) | (186,152) |
Decrease in other non-current assets | 20,032 | 670 | 110,687 | 14,832 |
Proceeds from financial liabilities for hedging | 2,507,233 | |||
Other investing activities items | 89 | 3 | ||
Net cash used in investing activities | (54,579,057) | (1,824,776) | (129,542,322) | (16,086,242) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Net proceeds from (repayment of) short-term borrowings | (4,683,142) | (156,574) | 22,327,813 | (2,038,993) |
Proceeds from bonds offering | 19,279,033 | 644,568 | 8,000,000 | |
Repayment of bonds payable | (6,185,600) | (9,123,972) | ||
Proceeds from long-term borrowings | 165,757,252 | 5,541,867 | 199,743,582 | 35,394,158 |
Repayment of long-term borrowings | (164,612,521) | (5,503,595) | (114,232,623) | (51,867,539) |
Repayment of the principle portion of lease liabilities | (636,556) | (21,282) | ||
Dividends paid | (10,623,030) | (355,166) | (10,613,626) | (11,214,221) |
Proceeds from issue of ordinary shares | 10,290,000 | |||
Proceeds from exercise of employee share options | 1,149,227 | 38,423 | 1,269,680 | 1,439,819 |
Payments for buy-back of ordinary shares | (71,302) | |||
Proceeds from disposal of interests in subsidiaries | 2,807,568 | |||
Decrease in non-controlling interests | (12,117,251) | (405,124) | (11,820,227) | (246,440) |
Other financing activities items | (11,820) | (395) | (113,859) | 43,761 |
Net cash generated from (used in) financing activities | (6,498,808) | (217,278) | 83,111,406 | (19,323,427) |
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY | (2,612,946) | (87,360) | 796,595 | (4,335,589) |
NET INCREASE IN CASH AND CASH EQUIVALENTS | 8,612,439 | 287,945 | 5,440,370 | 7,685,542 |
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 51,518,436 | 1,722,449 | 46,078,066 | 38,392,524 |
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | $ 60,130,875 | $ 2,010,394 | $ 51,518,436 | $ 46,078,066 |
General Information
General Information | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
General Information | 1. GENERAL INFORMATION ASE Technology Holding Co ., The board of directors of the Company’s subsidiaries, Advanced Semiconductor Engineering, Inc. (symbol “2311”, “ASE”) and Siliconware Precision Industries Co., Ltd. (symbol “2325”, “SPIL”), approved in June 2016 to enter into and execute a joint share exchange agreement to establish the Company and the Company acquired all issued and outstanding ordinary shares of ASE and SPIL in the way of share exchange. The share exchange was conducted at an exchange ratio of 1 ordinary share of ASE for 0.5 ordinary share of the Company, and at NT$51.2 in cash per SPIL’s ordinary share. The share exchange transaction has been approved both at ASE’s and SPIL’s special shareholders’ meeting on February 12, 2018 and has been completed on April 30, 2018. As a result, ASE and SPIL became wholly-owned subsidiaries of the Company on April 30, 2018, and both of ASE’s and SPIL’s ordinary shares have been delisted while the ordinary shares of the Company were listed starting from the same date under the symbol “3711”. In addition, ASE’s ordinary shares that have been traded on the New York Stock Exchange (the “NYSE”) under the symbol “ASX” in the form of American Depositary Shares (“ADS”) starting from September 2000 were exchanged as the Company’s ADSs under the same symbol “ASX” starting from April 30, 2018. For enhancing operational flexibility through organization restructure, the board of directors of ASE resolved in October 2018 to spin off its investment department which was responsible for managing the ordinary shares and assets of USI Inc. (“USIINC”) as well as relevant assets (including assets, liabilities and business) into a newly established company, USI Global Inc. (the “USI Global”). USI Global then issued new ordinary shares to the Company as a consideration. In November 2018, the spin off has been completed and the Company has obtained control over ASE and USI Global. In December 2018, the board of directors of the Company and USI Global further resolved to proceed with the merger which was completed in January 2019. After the merger, the Company is the surviving company while USI Global is the dissolving company. The aforementioned spin off and merger have no material effect on the Group’s financial position and financial performance. The ordinary shares of the Company’s subsidiary, Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”), have been listed on the Shanghai Stock Exchange (the “SSE”) under the symbol “601231” since February 2012. The consolidated financial statements are presented in the Company’s functional currency, New Taiwan dollar (NT$). |
Approval of Financial Statement
Approval of Financial Statements | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Approval of Financial Statements | 2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were approved for issue by the management on March 23, 2020. |
Application of New and Revised
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") | 3. APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS AS ISSUED BY THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (“IASB”) (collectively, “IFRSs”) a. Amendments to IFRSs that are mandatorily effective for the current year In the current year, the Group has applied the following new, revised or amended standards and interpretations that have been issued and effective: New, Revised or Amended Standards and Interpretations Effective Date Issued by IASB Amendments to IFRSs Annual Improvements to IFRSs 2015-2017 Cycle January 1, 2019 Amendments to IFRS 9 Prepayment Features with Negative Compensation January 1, 2019 IFRS 16 Leases January 1, 2019 Amendments to IAS 19 Plan Amendment, Curtailment or Settlement January 1, 2019 Amendments to IAS 28 Long-term Interests in Associate and Joint Venture January 1, 2019 IFRIC 23 Uncertainty over Income Tax Treatments January 1, 2019 Except for the following, the initial application of the aforementioned new, revised or amended standards and interpretations did not have effect on the Group’s accounting policies: 1) IFRS 16 “Leases” IFRS 16 provides a comprehensive model for the identification of lease arrangements and their treatment in the financial statements of both lessee and lessor. It supersedes IAS 17 “Leases”, IFRIC 4 “Determining whether an Arrangement contains a Lease”, and a number of related interpretations. Refer to Note 4 for information relating to the relevant accounting policies. Definition of a lease The Group elects to apply the guidance of IFRS 16 in determining whether contracts are, or contain, a lease only to contracts entered into (or changed) on or after January 1, 2019. Contracts identified as containing a lease under IAS 17 and IFRIC 4 are not reassessed and are accounted for in accordance with the transitional provisions under IFRS 16. The Group as lessee The Group recognizes right-of-use assets or investment properties if the right-of-use assets meet the definition of investment properties, and lease liabilities for all leases on the consolidated balance sheets except for those whose payments under low-value asset s Prior to the application of IFRS 16, payments under operating lease contracts, including property interest qualified as investment properties, were recognized as expenses on a straight-line basis. Prepaid lease payments for land use rights were recognized as long-term prepayments for lease. Cash flows for operating leases were classified within operating activities on the consolidated statements of cash flows. Leased assets and finance lease payables were recognized on the consolidated balance sheets for contracts classified as finance leases. The Group elects to apply IFRS 16 retrospectively with the cumulative effect of the initial application of this standard recognized in retained earnings on January 1, 2019. Comparative information is not restated. Lease liabilities were recognized on January 1, 2019 for leases previously classified as operating leases under IAS 17. Lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate s The Group also applies the following practical expedients: a) The Group accounts for those leases for which the lease term ends on or before December 31, 2019 as short-term leases. b) The Group excludes initial direct costs from the measurement of right-of-use assets on January 1, 2019. c) The Group uses hindsight, such as in determining lease terms, to measure lease liabilities. For leases previously classified as finance leases under IAS 17, the carrying amounts of right-of-use assets and lease liabilities on January 1, 2019 are determined as at the carrying amounts of the respective leased assets and finance lease payables on December 31, 2018. The weighted average lessee’s incremental borrowing rates applied to lease liabilities recognized on January 1, 2019 was 1.35%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: NT$ US$ (Note 4) The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 2,386,102 $ 79,776 Less: Recognition exemption for short-term leases (108,946 ) (3,642 ) Less: Recognition exemption for leases of low-value assets (10,822 ) (362 ) Undiscounted amounts on January 1, 2019 $ 2,266,334 $ 75,772 Discounted amounts using the incremental borrowing rates on January 1, 2019 $ 2,006,553 $ 67,086 Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018 248,808 8,319 Add: Adjustments as a result of a different treatment of extension 3,829,368 128,030 Lease liabilities recognized on January 1, 2019 $ 6,084,729 $ 203,435 The Group as lessor The application of IFRS 16 starting from January 1, 2019 did not have a material impact on the accounting treatments of the Group as lessor. The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: As Originally Stated on January 1, Adjustments Arising from Initial Adjusted on January 1, 2019 NT$ NT$ NT$ Other financial assets - current $ 6,539,467 $ (31 ) $ 6,539,436 Other current assets 3,773,384 (385,014 ) 3,388,370 Long-term prepayments for lease 10,764,835 (10,764,835 ) — Property, plant and equipment 214,592,588 (277,079 ) 214,315,509 Right-of-use assets — 10,720,769 10,720,769 Investment properties 7,738,379 6,599,225 14,337,604 Other financial assets - non-current 1,044,294 (2,745 ) 1,041,549 Other intangible assets 30,897,700 (59,667 ) 30,838,033 Total effect on assets $ 275,350,647 $ 5,830,623 $ 281,181,270 Obligation under leases - current $ — $ 489,984 $ 489,984 Other current liabilities 5,984,156 (17,144 ) 5,967,012 Obligation under leases - non-current — 5,594,745 5,594,745 Other non-current liabilities 1,371,302 (236,962 ) 1,134,340 Total effect on liabilities $ 7,355,458 $ 5,830,623 $ 13,186,081 As Originally Stated on January 1, Adjustments Arising from Initial Adjusted on January 1, 2019 US$ (Note 4) US$ (Note 4) US$ (Note 4) Other financial assets - current $ 218,638 $ (1 ) $ 218,637 Other current assets 126,158 (12,872 ) 113,286 Long-term prepayments for lease 359,908 (359,908 ) — Property, plant and equipment 7,174,610 (9,264 ) 7,165,346 Right-of-use assets — 358,434 358,434 Investment properties 258,722 220,636 479,358 Other financial assets - non-current 34,915 (92 ) 34,823 Other intangible assets 1,033,022 (1,994 ) 1,031,028 Total effect on assets $ 9,205,973 $ 194,939 $ 9,400,912 Obligation under leases - current $ — $ 16,382 $ 16,382 Other current liabilities 200,072 (573 ) 199,499 Obligation under leases - non-current — 187,053 187,053 Other non-current liabilities 45,848 (7,923 ) 37,925 Total effect on liabilities $ 245,920 $ 194,939 $ 440,859 2) Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement” The amendments stipulate that, if a plan amendment, curtailment or settlement occurs, the current service cost and the net interest for the remainder of the annual reporting period are determined using the actuarial assumptions used for the remeasurement of the net defined benefit liabilities (assets). In addition, the amendments clarify the effect of a plan amendment, curtailment or settlement on the requirements regarding the asset ceiling. The Group applied the above amendment prospectively. b. New, revised or amended standards and interpretations in issue but not yet effective The Group has not applied the following new, revised or amended standards and interpretations that have been issued but are not yet effective: New, Revised or Amended Standards and Interpretations Effective Date Issued by IASB Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined by IASB Amendments to IFRS 3 Definition of a Business January 1, 2020 (Note 1) Amendments to IFRS 9, IAS 39 and IFRS 7 Interest Rate Benchmark Reform January 1, 2020 (Note 2) Amendments to IAS 1 and IAS 8 Definition of Material January 1, 2020 (Note 3) Conceptual Framework Amendments to References to the Conceptual Framework in IFRS Standards January 1, 2020 Amendments to IAS 1 Classification of Liabilities as Current or Non-current January 1, 2022 Note 1: The Group shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January, 2020 and to asset acquisitions that occur on or after the beginning of that period. Note 2: The Group shall apply these amendments retrospectively for annual reporting periods beginning on or after January 1, 2020. Note 3: The Group shall apply these amendments prospectively for annual reporting periods beginning on or after January 1, 2020 c. Significant changes in accounting policy resulted from new, revised and amended standards and interpretations in issue but not yet effective Except for the following, as of the date that the accompanying consolidated financial statements were authorized for issue, the Group continues in evaluating the impact on its financial position and financial performance as a result of the initial application of the aforementioned new, revised or amended standards and interpretations. The related impact will be disclosed when the Group completes the evaluation. Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” The amendments clarify that for a liability to be classified as non-current, the Group shall assess whether it has the right at the end of the reporting period to defer settlement of the liability for at least twelve months after the reporting period. If such rights are in existence at the end of the reporting period, the liability is classified as non-current regardless of whether the Group will exercise that right. The amendments also clarify that, if the right to defer settlement is subject to compliance with specified conditions, the Group must comply with those conditions at the end of the reporting period even if the lender does not test compliance until a later date. The amendments stipulate that, for the purpose of liability classification, the aforementioned settlement refers to a transfer of cash, other economic resources or the Group’s own equity instruments to the counterparty that results in the extinguishment of the liability. However, if the terms of a liability that could, at the option of the counterparty, result in its settlement by a transfer of the Group’s own equity instruments, and if such option is recognized separately as equity in accordance with IAS 32: Financial Instruments: Presentation, the aforementioned terms would not affect the classification of the liability |
Summary of Significant Accounti
Summary of Significant Accounting Policies | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Significant Accounting Policies | 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Statement of compliance The consolidated financial statements have been prepared in accordance with IFRSs as issued by the IASB. b. Basis of preparation As disclosed in Note 1, the share exchange between the Company and ASE was an organization restructure under common control that the Company was essentially the continuation of ASE. The related assets and liabilities in the Company’s consolidated financial statements, before the date of incorporation, were recognized based on the carrying amounts of those in ASE’s consolidated financial statements. The consolidated financial statements of the Company before the date of incorporation are prepared under the assumption that the Company owned 100% shareholdings of ASE at the very beginning. The consolidated financial statements have been prepared on the historical cost basis except for financial instruments measured at fair value and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets. The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows: 1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; 2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or a liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and 3) Level 3 inputs are unobservable inputs for an asset or a liability. c. Classification of current and non-current assets and liabilities Current assets include cash and cash equivalents and those assets held primarily for trading purposes or expected to be realized within twelve months after the balance sheet date, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than twelve months after the balance sheet date. Current liabilities are obligations incurred for trading purposes or to be settled within twelve months after the balance sheet date (even if an agreement to refinance, or to reschedule payments, on a long-term basis is completed after the balance sheet date and before the consolidated financial statements are authorized for issue) and liabilities that do not have an unconditional right to defer settlement for at least 12 months after the balance sheet date (terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification). Assets and liabilities that are not classified as current are classified as non-current. The Group engages in the construction business which has an operating cycle of over one year. The normal operating cycle applies when considering the classification of the Group’s construction-related assets and liabilities. d. Basis of consolidation 1) Principles for preparing consolidated financial statements The consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (i.e. its subsidiaries, including structured entities). Income and expenses of subsidiaries acquired or disposed of during the period are included in the consolidated statement of profit or loss and other comprehensive income from the effective dates of acquisitions up to the effective dates of disposals, as appropriate. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Group’s ownership interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Group and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to the owners of the Company. When the Group loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the consideration received and any investment retained in the former subsidiary at its fair value at the date when control is lost and (ii) the assets (including any goodwill) and liabilities and any non-controlling interests of the former subsidiary at their carrying amounts at the date when control is lost. The Group accounts for all amounts recognized in other comprehensive income in relation to that subsidiary on the same basis as would be required had the Group directly disposed of the related assets or liabilities. 2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 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 100.0 100.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 86.1 86.1 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Engaged in information software services, and was established in May 2018. R.O.C. 100.0 100.0 ASE Embedded Electronics Inc. (“ASEEE”) Engaged in the sale and manufacturing of embedded substrate R.O.C. - 100.0 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. - 51.0 Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 ASE (Kun Shan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China 100.0 100.0 ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 Advanced Semiconductor Engineering (China) Ltd. Will engage in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. Holding company Malaysia 100.0 100.0 ASE Test Limited (“ASE Test”) Holding company Singapore 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Japan Co., Ltd. (“ASE Japan”) 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 ASE WeiHai Inc. Engaged in the packaging and testing of semiconductors Shandong, China 100.0 100.0 Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Anstock Limited Engaged in financing activity British Cayman Islands 100.0 100.0 Anstock II Limited Engaged in financing activity British Cayman Islands 100.0 100.0 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 100.0 100.0 ASE Corporation Holding company British Cayman Islands 100.0 100.0 ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. Engaged in the development, construction and sale of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Department Store Co., Ltd. Engaged in department store business Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Kun Shan, China 100.0 100.0 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE Test Holdings, Ltd. Holding company British Cayman Islands 100.0 100.0 ASE Holdings (Singapore) Pte. Ltd. Holding company Singapore 100.0 100.0 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors Singapore 100.0 100.0 ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductors, and was established in October 2018 Shanghai, China 100.0 100.0 Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 USI Global Merged by the Company in January 2019 R.O.C. 100.0 - USIINC Engaged in investing activity R.O.C. 100.0 100.0 Huntington Holdings International Co. Ltd. Holding company British Virgin Islands 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 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 Rising Capital Investments Limited Liquidated in November 2019 British Virgin Islands 100.0 - Rise Accord Limited Liquidated in December 2019 British Virgin Islands 100.0 - Universal Scientific Industrial (Kunshan) Co., Ltd. Engaged in the manufacturing and sale of computer assistance system and related peripherals Kun Shan, China 100.0 100.0 USI Enterprise Limited (“USIE”) Engaged in the services of investment advisory and warehousing management Hong Kong 95.4 95.8 USISH Engaged in the designing, manufacturing and sale of electronic components Shanghai, China 74.6 75.3 Universal Global Technology Co., Limited Holding company Hong Kong 74.6 75.3 Universal Global Technology (Kunshan) Co., Ltd. Engaged in the designing and manufacturing of electronic components Kun Shan, China 74.6 75.3 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 74.6 75.3 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sale of electronic components and telecommunications equipment Shanghai, China 74.6 75.3 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 74.6 75.3 Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 74.6 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services R.O.C. 74.6 75.3 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 74.6 75.3 USI Japan Co., Ltd. Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories Japan 74.6 75.3 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sale of motherboards and computer peripherals Shenzhen, China 74.6 75.3 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory, and was established in February 2018 Hong Kong 74.6 75.3 Universal Scientific Industrial Co., Ltd. (“USI”) Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories R.O.C. 74.4 75.3 Semicondutores Avancados do Brasil S.A. Engaged in the research and manufacturing of multi-functional system-in-package products, and was established in March 2019 and then invested in May 2019 Brasil - 56.5 Huanrong Electronics (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, and was established in April 2019 and then invested in May 2019 Huizhou, China - 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities and was established in August 2019 France - 75.3 Chung Hong Electronics Poland Sp. z o.o. (“UGPL”) Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules and was established in October 2019 Poland - 45.2 SPIL Engaged in the assembly, testing and turnkey services of integrated circuits R.O.C. 100.0 100.0 SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities R.O.C. 100.0 100.0 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 Siliconware Technology (Suzhou) Limited (“SZ”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Siliconware Electronics (Fujian) Co., Limited Engaged in the packaging and testing of semiconductors Fujian, China 100.0 100.0 e. Business combinations Acquisitions of businesses are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as they are incurred. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after re-assessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain. When a business combination is achieved in stages, the Group’s previously held equity interest in the acquiree is remeasured to its acquisition-date fair value and the resulting gain or loss, if any, is recognized in profit or loss or other comprehensive income. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognized in other comprehensive income are recognized on the same basis as would be required if that interest were directly disposed of by the Group. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted retrospectively during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date. Business combination involving entities under common control is not accounted for by acquisition method but accounted for at the carrying amounts of the entities. f. Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the entity’s functional currency (i.e. foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At each balance sheet date, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Exchange differences on monetary items arising from settlement or translation are recognized in profit or loss in the period in which they arise except for exchange differences on transactions entered into in order to hedge certain foreign currency risks. Non-monetary items measured at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Exchange differences arising from the retranslation of non-monetary items are included in profit or loss for the period except for exchange differences arising from the retranslation of non-monetary items in respect of which gains and losses are recognized directly in other comprehensive income, in which cases, the exchange differences are also recognized directly in other comprehensive income. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rate at the date of the transaction, and are not retranslated. For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s foreign operations (including subsidiaries, associates and joint ventures in other countries that use currencies which are different from the currency of the Company) are translated into the New Taiwan dollars using exchange rates prevailing at each balance sheet date. Income and expense items are translated at the average exchange rates for the period. The resulting currency translation differences are recognized in other comprehensive income and accumulated in equity attributed to the owners of the Company and non-controlling interests as appropriate. On the disposal of the Group’s entire interest in a foreign operation, or a disposal involving the loss of control over a subsidiary that includes a foreign operation, or a partial disposal of an interest in a joint arrangement or an associate that includes a foreign operation of which the retained interest becomes a financial asset, all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the Company are reclassified to profit or loss. In relation to a partial disposal of a subsidiary that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences is re-attributed to the non-controlling interests of the subsidiary and is not recognized in profit or loss. For all other partial disposals, the proportionate share of the accumulated exchange differences recognized in other comprehensive income is reclassified to profit or loss. g. Inventories and inventories related to real estate business Inventories, including raw materials (materials received from customers for processing, mainly semiconductor wafers, are excluded from inventories as title and risk of loss remain with the customers), supplies, work in process, finished goods, and materials and supplies in transit are stated at the lower of cost or net realizable value. Inventory write-downs are made by item, except for those that may be appropriate to group items of similar or related inventories. Net realizable value is the estimated selling prices of inventories less all estimated costs of completion and estimated costs necessary to make the sale. Raw materials and supplies are recorded at moving average cost while work in process and finished goods are recorded at standard cost. Inventories related to real estate business include land and buildings held for sale, land held for construction and construction in progress. Land held for development is recorded as land held for construction upon obtaining the title of ownership. Prior to the completion, the borrowing costs directly attributable to construction in progress are capitalized as part of the cost of the asset. Construction in progress is transferred to land and buildings held for sale upon completion. Land and buildings held for sale, construction in progress and land held for construction are stated at the lower of cost or net realizable value and related write-downs are made by item. The amounts received in advance for real estate properties are first recorded as advance receipts and then recognized as revenue when the construction is completed and the title and significant risk of the real estate properties are transferred to customers. Cost of sales of land and buildings held for sale are recognized based on the ratio of property sold to the total property developed. h. Investments in associates and joint ventures An associate is an entity over which the Group has significant influence and that is neither a subsidiary nor an interest in a joint venture. Joint venture is a joint arrangement whereby the Group and other parties that have joint control of the arrangement have rights to the net assets of the arrangement. The Group applies the equity method to investments in an associate and joint venture. Under the equity method, investments in an associate and a joint venture are initially recognized at cost and adjusted thereafter to recognize the Group’s share of the profit or loss and other comprehensive income of the associate and joint venture. The Group also recognizes the changes in the Group’s share of equity of associates and joint venture. Any excess of the cost of acquisition over the Group’s share of the net fair value of the identifiable assets and liabilities of an associate or a joint venture at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment and is not amortized. Any excess of the Group’s share of the net fair value of the identifiable assets and liabilities over the cost of acquisition after reassessment is recognized immediately in profit or loss. When the Group subscribes for additional new shares of an associate and joint venture at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Group’s proportionate interest in the associate and joint venture. The Group records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus - changes in capital surplus from investments in associates and joint ventures accounted for using the equity method. If the Group’s ownership interest is reduced due to its additional subscription of the new shares of the associate and joint venture, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate and joint venture is reclassified to profit or loss on the same basis as would be required had the investee directly disposed of the related assets or liabilities. When the adjustment should be debited to capital surplus, but the capital surplus recognized from investments accounted for using the equity method is insufficient, the shortage is debited to retained earnings. When the Group’s share of losses of an associate and a joint venture equals or exceeds its interest in that associate and joint venture (which includes any carrying amount of the investment accounted for using the equity method and long-term interests that, in substance, form part of the Group’s net investment in the associate and joint venture), the Group discontinues recognizing its share of further losses. Additional losses and liabilities are recognized only to the extent that the Group has incurred legal obligations or constructive obligations, or made payments on behalf of that associate and joint venture. The entire carrying amount of an investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount with its carrying amount. Any impairment loss recognized is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. The Group discontinues the use of the equity method from the date on which its investment ceases to be an associate and a joint venture. Any retained investment is measured at fair value at that date, and the fair value is regarded as the investment’s fair value on initial recognition as a financial asset. The difference between the previous carrying amount of the associate and the joint venture attributable to the retained interest and its fair value is included in the determination of the gain or loss on disposal of the associate and the joint venture. The Group accounts for all amounts previously recognized in other comprehensive income in relation to that associate and joint venture on the same basis as would be required had that associate directly disposed of the related assets or liabilities. If an investment in an associate becomes an investment in a joint venture or an investment in a joint venture becomes an investment in an associate, the Group continues to apply the equity method and does not remeasure the retained interest. When a group entity transacts with its associate and joint venture, profits and losses resulting from the transactions with the associate and joint venture are recognized in the Group’ consolidated financial statements only to the extent that interests in the associate and the joint venture are not related to the Group. i. Property, plant and equipment Except for land which is stated at cost, property, plant and equipment (including assets held under finance leases) are stated at cost less accumulated depreciation and accumulated impairment. Before January 1, 2019, property, plant and equipment also included assets held under finance leases. Properties in the course of construction are carried at cost, less any recognized impairment loss. Cost includes professional fees and borrowing costs eligible for capitalization. Such assets are depreciated and classified to the appropriate categories of property, plant and equipment when completed and ready for their intended use. Freehold land is not depreciated. Depreciation of property, plant and equipment is recognized using the straight-line method. Each significant part is depreciated separately. For assets which were held under finance leases before January 1, 2019, if their respective lease terms are shorter than their useful lives, such assets are depreciated over their lease terms. The estimated useful lives, residual values and depreciation method are reviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospective basis. On derecognition of an item of property, plant and equipment, the difference between the sales proceeds and the carrying amount of the asset is recognized in profit or loss. j. Investment properties Investment properties are properties held to earn rental and/or for capital appreciation. Beginning January 1, 2019, investment properties include right-of-use assets if the definition of investment properties is met; before January 1, 2019, investment properties included properties under construction if the definition of investment properties was met. Freehold investment properties are initially measured at cost, including transaction costs. Subsequent to initial recognition, investment properties are measured at cost less accumulated depreciation and accumulated impairment loss. Beginning January 1, 2019, investment properties acquired through leases are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made on or before the commencement date, plus initial direct costs incurred and an estimate of costs needed to restore the underlying assets, and less any lease incentives received. These investment properties are subsequently measured at cost less accumulated depreciation and accumulated impairment loss and adjusted for any remeasurement of the lease liabilities. Depreciation is recognized using the straight-line method. Investment properties under construction are measured at cost less accumulated impairment loss. Cost includes professional fees and borrowing costs eligible for capitalization. Depreciation of these assets commences when the assets are ready for their intended use. For a transfer of classification from investment properties to property, plant and equipment and to right-of-use assets, the deemed cost of the property for subsequent accounting is its carrying amount at the commencement of owner-occupation. For a transfer of classification from investment properties to inventories, the deemed cost of an item of property for subsequent accounting is its carrying amount at the commencement of development with a view to future sale. For a transfer of classification from property, plant and equipment and right-of-use assets to investment properties, the deemed cost of an item of property for subsequent accounting is its carrying amount at the end of owner-occupation. For a transfer of classification from inventories to investment properties, the deemed cost of an item of property for subsequent accounting is its carrying amount at the inception of an operating lease. On derecognition of an investment property, the difference between the net disposal proceeds and the carrying amount of the asset is included in profit or loss. k. Goodwill Goodwill arising from an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment loss. For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units or groups of cash-generating units (referred to as “cash-generating unit”) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is an indication that the unit may be impaired, by comparing its carrying amount, including the attributed goodwill, with its recoverable amount. However, if the goodwill allocated to a cash-generating unit was acquired in a business combination during the current annual period, that unit shall be tested for impairment before the end of the current annual period. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then pro rata to the other assets of the unit based on the carrying amount of each asset in the unit. Any impairment loss is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. l. Other intangible assets 1) Separate acquisition Other intangible assets with finite useful lives acquired separately are initial |
Critical Accounting Judgments a
Critical Accounting Judgments and Key Sources of Estimation Uncertainty | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Critical Accounting Judgments and Key Sources of Estimation Uncertainty | 5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, management is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. a. Impairment of goodwill Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The calculation of the value in use requires management to estimate the future cash flows expected to be generated from the cash-generating units and a suitable discount rate in order to calculate the present value. Where the actual future cash flows are less than expected, a material impairment loss may arise. b. Acquisition of subsidiaries After the acquisition of a subsidiary, the Group should identify the difference between the investment cost and the Group’s share of the net fair value of the subsidiary’s identifiable assets acquired and liabilities assumed. It involves critical judgments and estimations when determining the aforementioned net fair values, including the type of intangible assets that may be identified and the related estimated cash flows or the relief from expenses. The related estimation and assumption, which were adopted by the management, may be of high uncertainty related to the semiconductor industry varied by economic trends. |
Cash and Cash Equivalents
Cash and Cash Equivalents | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Cash and Cash Equivalents | 6. CASH AND CASH EQUIVALENTS December 31 2018 2019 NT$ NT$ US$ (Note 4) Cash on hand $ 7,940 $ 6,567 $ 220 Checking accounts and demand deposits 32,329,820 44,565,936 1,490,001 Cash equivalents 19,180,676 15,558,372 520,173 $ 51,518,436 $ 60,130,875 $ 2,010,394 |
Financial Instruments at Fair V
Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Financial Instruments at Fair Value Through Profit or Loss | 7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial assets Derivative instruments (non-designated hedges) Forward exchange contracts $ 32,070 $ 104,308 $ 3,487 Swap contracts 1,557,714 56,561 1,891 Call option (Note 30) — 24,556 821 Non-derivative financial assets Quoted ordinary shares 5,151,255 3,460,123 115,685 Open-end mutual funds 581,800 662,290 22,143 December 31 2018 2019 NT$ NT$ US$ (Note 4) Private-placement funds $ 200,123 $ 603,718 $ 20,184 Unquoted preferred shares 275,000 377,440 12,619 Hybrid financial assets Private-placement convertible bonds 100,496 — — 7,898,458 5,288,996 176,830 Current 7,262,227 4,127,566 137,999 Non-current $ 636,231 $ 1,161,430 $ 38,831 December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial liabilities held for trading Derivative instruments (non-designated hedging) Swap contracts $ 29,058 $ 862,581 $ 28,839 Forward exchange contracts 7,597 110,990 3,711 $ 36,655 $ 973,571 $ 32,550 At each balance sheet date, the outstanding swap contracts not accounted for hedge accounting were as follows: Notional Amount Currency Maturity Period (In Thousands) December 31, 2018 Sell NT$/Buy US$ 2019.01-2019.12 NT$49,570,469/US$1,687,400 Sell US$/Buy CNY 2019.01 US$50,292/CNY349,800 Sell US$/Buy JPY 2019.01 US$54,203/JPY6,090,000 Sell US$/Buy NT$ 2019.01 US$208,800/NT$6,423,242 December 31, 2019 Sell NT$/Buy US$ 2020.01-2020.12 NT$50,241,799/US$1,660,000 Sell US$/Buy CNY 2020.02 US$49,666/CNY349,800 Sell US$/Buy JPY 2020.02-2020.03 US$45,878/JPY5,000,000 Sell US$/Buy KRW 2020.01 US$28,000/KRW32,454,800 Sell US$/Buy MYR 2020.01 US$11,000/MYR45,507 Sell US$/Buy NT$ 2020.01 US$189,960/NT$5,719,478 At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow: Notional Amount Currency Maturity Period (In Thousands) December 31, 2018 Sell NT$/Buy US$ 2019.01-2019.02 NT$2,453,540/US$80,000 Sell US$/Buy CNY 2019.01 US$29,000/CNY200,108 Sell US$/Buy EUR 2019.01 US$4,103/EUR3,600 Sell US$/Buy JPY 2019.01-2019.02 US$37,733/JPY4,231,754 Sell US$/Buy MYR 2019.01-2019.02 US$14,000/MYR58,430 Sell US$/Buy SGD 2019.01-2019.02 US$13,400/SGD18,391 December 31, 2019 Sell CNY/Buy US$ 2020.01-2020.02 CNY2,224,491/US$316,896 Sell HKD/Buy US$ 2020.01 HKD1,705,281/US$218,297 Sell NT$/Buy US$ 2020.01 NT$2,275,860/US$75,000 Sell US$/Buy CNY 2020.01-2020.03 US$109,000/CNY767,277 Sell US$/Buy JPY 2020.01-2020.04 US$87,398/JPY9,509,491 Sell US$/Buy MYR 2020.01-2020.05 US$26,000/MYR108,330 Sell US$/Buy NT$ 2020.01-2020.02 US$170,000/NT$5,142,441 Sell US$/Buy SGD 2020.01-2020.02 US$8,600/SGD11,691 |
Financial Assets at Fair Value
Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (FVTOCI) December 31 2018 2019 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 580,399 $ 755,903 $ 25,272 Investments in debt instruments at FVTOCI 1,016,924 1,014,872 33,931 $ 1,597,323 $ 1,770,775 $ 59,203 a. Investments in equity instruments at FVTOCI December 31 2018 2019 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 532,047 $ 565,028 $ 18,891 Unquoted preferred shares 8,683 158,718 5,306 Limited partnership 39,669 32,157 1,075 $ 580,399 $ 755,903 $ 25,272 b. Investments in debt instruments at FVTOCI December 31 2018 2019 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,016,924 $ 1,014,872 $ 33,931 In June 2016, the Group purchased 1,000 units of perpetual unsecured subordinate corporate bonds in the amount of NT$1,000,000 thousand. The corporate bonds are in denomination of NT$1,000 thousand (US$33 thousand) with annual interest rate at 3.5% as well as effective interest rate at 3.2% both as of December 31, 2018 and 2019. |
Credit Risk Management for Inve
Credit Risk Management for Investments in Debt Instruments | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Credit Risk Management for Investments in Debt Instruments | 9. CREDIT RISK MANAGEMENT FOR INVESTMENTS IN DEBT INSTRUMENTS The Group’s investment in unsecured subordinate corporate bonds is rated the equivalent of investment grade or higher and has low credit risk for the purpose of impairment assessment. There was no significant increase in credit risk of such debt instrument since initial recognition leading to changes in interest rates and terms, and there was also no significant change in bond issuer’s operation affecting the ability performing debt obligation. We evaluated that no expected credit losses existed. The Group reviews changes in bond yields and other public information periodically and makes an assessment whether there has been a significant increase in lifetime Expected Credit Loss (“ECL”) since initial recognition. |
Trade Receivables, Net
Trade Receivables, Net | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Trade Receivables, Net | 10. TRADE RECEIVABLES, NET December 31 2018 2019 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 79,636,748 $ 77,055,280 $ 2,576,238 Less: Allowance for impairment loss 155,389 136,497 4,564 79,481,359 76,918,783 2,571,674 At FVTOCI — 2,029,690 67,860 $ 79,481,359 $ 78,948,473 $ 2,639,534 a. Trade receivables 1) At amortized cost The Group’s average credit terms were 30 to 90 days. The Group evaluates the risk and probability of credit loss by reference to the Group’s past experiences, financial condition of each customer, as well as general economic conditions, competitive advantage and future development of the industry in which the customer operates. The Group then reviews the recoverable amount of each individual trade receivable at each balance sheet date to ensure that adequate allowance is made for possible irrecoverable amounts. In this regard, management believes the Group’s credit risk was significantly reduced. In addition, the Group measures the loss allowance for trade receivables at an amount equal to lifetime ECLs. The expected credit losses on trade receivables are estimated using a provision matrix by reference to past default experience of the debtor and an analysis of the debtor’s current financial position, adjusted for general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of economic conditions at each balance sheet date. As the Group’s historical credit loss experience shows significantly different loss patterns for different customer segments, the provision matrix for expected credit loss allowance based on trade receivables due status is further distinguished according to the Group’s different customer base. The Group writes off a trade receivable when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Group continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss. The following table details the loss allowance of trade receivables based on the Group’s provision matrix. December 31, 2018 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0%~10% 0%~50% 1%~100% 0%~100% — Gross carrying amount $ 71,819,583 $ 6,537,819 $ 778,799 $ 405,707 $ 94,840 $ 79,636,748 Loss allowance (Lifetime ECLs) (7,119 ) (4,463 ) (14,949 ) (40,080 ) (88,778 ) (155,389 ) $ 71,812,464 $ 6,533,356 $ 763,850 $ 365,627 $ 6,062 $ 79,481,359 December 31, 2019 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0%~10% 1%~70% 1%~100% 50%~100% — Gross carrying amount $ 70,042,018 $ 6,111,309 $ 695,384 $ 153,458 $ 53,111 $ 77,055,280 Loss allowance (Lifetime ECLs) (12,379 ) (841 ) (26,587 ) (53,629 ) (43,061 ) (136,497 ) $ 70,029,639 $ 6,110,468 $ 668,797 $ 99,829 $ 10,050 $ 76,918,783 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Expected credit loss rate 0% 0%~10% 1%~70% 1%~100% 50%~100% — Gross carrying amount $ 2,341,759 $ 204,323 $ 23,249 $ 5,131 $ 1,776 $ 2,576,238 Loss allowance (Lifetime ECLs) (414 ) (28 ) (889 ) (1,793 ) (1,440 ) (4,564 ) $ 2,341,345 $ 204,295 $ 22,360 $ 3,338 $ 336 $ 2,571,674 Movement of the allowance for doubtful trade receivables for the year ended December 31, 2017 was as follows: Impaired Individually Impaired Collectively Total NT$ NT$ Balance at January 1, 2017 $ 16,453 $ 37,256 $ 53,709 Impairment losses recognized 9,527 4,102 13,629 Amounts written off — (34 ) (34 ) Effect of foreign currency exchange differences (850 ) (1,553 ) (2,403 ) Balance at December 31, 2017 $ 25,130 $ 39,771 $ 64,901 The movements of the loss allowance of trade receivables for the years ended December 31, 2018 and 2019 were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Balance at January 1 $ 64,901 $ 155,389 $ 5,195 Net remeasurement of loss allowance 150,128 (38,277 ) (1,280 ) Reclassification to loss allowance of other receivables — (5,877 ) (196 ) Acquisition through business combinations 3,482 25,553 855 Amounts written off (60,109 ) — — Effects of foreign currency exchange differences (3,013 ) (291 ) (10 ) Balance at December 31 $ 155,389 $ 136,497 $ 4,564 2) At FVTOCI For the trade receivables due from certain customers, the Group decides whether to factor these trade receivables to banks without recourse based on its level of working capital. These trade receivables are classified as at FVTOCI because they are held within a business model whose objective is achieved by both the collecting of contractual cash flows and the selling of financial assets. The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix. December 31, 2019 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % - 0 % 1 % - - Gross carrying amount $ 2,029,324 $ - $ 207 $ 160 $ - $ 2,029,691 Loss allowance (Lifetime ECLs) - - - (1 ) - (1 ) $ 2,029,324 $ - $ 207 $ 159 $ - $ 2,029,690 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Expected credit loss rate 0 % - 0 % 1 % - - Gross carrying amount $ 67,848 $ - $ 7 $ 5 $ - $ 67,860 Loss allowance (Lifetime ECLs) - - - - - - $ 67,848 $ - $ 7 $ 5 $ - $ 67,860 b. Transfers of financial assets The followings were the Group’s outstanding trade receivables transferred but not yet due as of December 31, 2019: Counterparties Receivables Factoring Proceeds Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Interest Rates on Advances Received NT$ NT$ NT$ NT$ First Commercial Bank $ 7,567 $ - $ - $ 7,567 2.2 % Counterparties Receivables Factoring Proceeds Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Interest Rates on Advances Received US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) First Commercial Bank $ 253 $ - $ - $ 253 2.2 % Pursuant to the factoring agreements, losses from commercial disputes (such as sales returns and discounts) are borne by the Group, while losses from credit risk are borne by banks. |
Inventories
Inventories | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Inventories | 11. INVENTORIES December 31 2018 2019 NT$ NT$ US$ (Note 4) Finished goods $ 7,680,083 $ 7,174,716 $ 239,877 Work in process 3,195,478 2,952,182 98,702 Raw materials 23,250,801 20,996,346 701,984 Supplies 1,892,194 2,229,576 74,543 Raw materials and supplies in transit 608,895 530,930 17,751 $ 36,627,451 $ 33,883,750 $ 1,132,857 The cost of inventories recognized as operating costs for the years ended December 31, 2017, 2018 and 2019 were NT$237,193,286 thousand, NT$309,020,850 thousand and NT$347,877,603 thousand (US$11,630,813 thousand), respectively, which included write-downs of inventories at NT$398,824 thousand, NT$980,927 thousand and NT$452,134 thousand (US$15,117 thousand), respectively. |
Inventories Related to Real Est
Inventories Related to Real Estate Business | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Inventories Related to Real Estate Business | 12. INVENTORIES RELATED TO REAL ESTATE BUSINESS December 31 2018 2019 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 20,734 $ 9,983 $ 334 Construction in progress 8,252,348 9,619,217 321,605 Land held for construction 1,787,526 1,787,526 59,764 $ 10,060,608 $ 11,416,726 $ 381,703 Construction in progress is mainly located on Hutai Road in Shanghai, China and Lidu Road in Kun Shan, China. The capitalized borrowing costs for the years ended December 31, 2017, 2018 and 2019 are disclosed in Note 26. As of December 31, 2018 and 2019, inventories related to real estate business of NT$10,060,608 thousand and NT$11,416,726 thousand (US$381,703 thousand), respectively, are expected to be recovered longer than twelve months. Refer to Note 37 for the carrying amount of inventories related to real estate business that had been pledged by the Group to secure bank borrowings. |
Other Financial Assets
Other Financial Assets | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Other Financial Assets | 13. OTHER FINANCIAL ASSETS December 31 2018 2019 NT$ NT$ US$ (Note 4) Guarantee deposits $ 766,190 $ 661,667 $ 22,122 Pledged time deposits (Note 37) 496,847 620,817 20,756 Time deposits with original maturity of over three months 6,320,669 25,885 866 Others (Note 37) 55 16,958 567 7,583,761 1,325,327 44,311 Current 6,539,467 765,834 25,605 Non-current $ 1,044,294 $ 559,493 $ 18,706 |
Investments Accounted for Using
Investments Accounted for Using the Equity Method | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Investments Accounted for Using the Equity Method | 14. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD December 31 2018 2019 NT$ NT$ US$ (Note 4) Investments in associates $ 9,131,814 $ 11,805,505 $ 394,701 Investments in joint ventures 180,494 279,702 9,351 $ 9,312,308 $ 12,085,207 $ 404,052 a. Investments in associates 1) Investments in associates accounted for using the equity method that was not individually material consisted of the following: consisted of the following: Carrying Amount as of December 31 2018 2019 Operating NT$ NT$ US$ (Note 4) Name of Associate Main Business Location ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. $ 4,237,982 $ 4,370,075 $ 146,108 Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. 2,752,530 3,934,190 131,534 M-Universe Investments Pte. Ltd. (“MU”) Investment company Singapore — 1,814,699 60,672 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,095,233 1,380,162 46,144 Deca Technologies Inc. (”DECA”) Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology British Cayman Islands 866,312 323,423 10,813 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 295,772 283,105 9,465 AMPI Engaged in the manufacturing of integrated circuit R.O.C. 184,134 — — 9,431,963 12,105,654 404,736 Less: Deferred gain on transfer of land 300,149 300,149 10,035 $ 9,131,814 $ 11,805,505 $ 394,701 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2018 2019 ChipMOS 20.47% 20.48% Yann Yuan 32.21% 32.21% MU — 42.23% HC 26.22% 26.22% DECA 22.04% 22.02% HCK 27.31% 27.31% AMPI 38.76% — 3) In March 2019, the board of directors of ChipMOS resolved to cancel its issued employee restricted shares, which resulted in an increase in the percentage of ownership in ChipMOS from 20.47% to 20.48% and an increase in capital surplus of NT$2,016 thousand (US$67 thousand). 4) The Group evaluated the recoverable amount of its investment in DECA using the value in use and fair value less costs of disposal in 2018 and 2019, respectively. The recoverable amount was lower than the carrying amount of investment in DECA and, therefore, the Group recognized an impairment loss of NT$521,010 thousand and NT$400,201 thousand (US$13,380 thousand) under the line item of other gains, net (Note 26) for the years ended December 31, 2018 and 2019, respectively. The value in use was the discounted cash flow based on the future projections made by DECA’s management with a discount rate of 14.1%, while the fair value was the estimated transaction price of DECA’s preferred shares, of which the fair value hierarchy was Level 3. In addition, due to the exercise of employee share options issued by DECA, the Group’s percentage of ownership in DECA decreased to 22.02%. 5) In April 2019, the Group’s subsidiary, ASE Test, Inc., subscribed for 100,000 thousand ordinary shares of AMPI from its private placement with NT$250,000 thousand (US$8,358 thousand) in cash. The percentage of the Group’s ownership in AMPI then increased to 50.97% and, therefore, the Group obtained control over AMPI. The investments in ordinary shares of AMPI originally accounted for using the equity method were remeasured to the fair value at the acquisition date and the Group recognized remeasurement gain of NT$243,057 thousand (US$8,126 thousand) under the line item of other gains, net (Note 26). 6) In July 2019, the Group’s subsidiary, Universal Global Technology Co., Limited, invested SGD79,863 thousand (equivalent to NT$1,824,608 thousand (US$61,003 thousand)) in MU, and then MU acquired the ordinary shares of Memtech International Ltd. (“Memtech”), a listed company in Singapore, from the public market. At the same time, MU issued new ordinary shares to the former shareholder of Memtech, Keytech Investment Pte. Ltd. (“Keytech”), in exchange for Memtech’s ordinary shares held by Keytech. The aforementioned share exchange resulted the Group’s percentage of ownership in MU decreased to 42.23%. 7) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) ChipMOS $ 3,886,561 $ 5,100,181 $ 170,518 HC $ 1,537,307 $ 1,551,033 $ 51,857 AMPI $ 369,925 $ — $ — 8) Aggregate information of associates that are not individually material For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net profit (loss) $ (190,532 ) $ 147,535 $ 321,413 $ 10,746 Other comprehensive income (loss) 59,676 (613,471 ) 1,401,453 46,856 Total comprehensive income (loss) $ (130,856 ) $ (465,936 ) $ 1,722,866 $ 57,602 b. Investments in joint ventures 1) Investments in joint ventures that were not individually material and accounted for using the equity method consisted of the following: Carrying Amount as of December 31 2018 2019 Operating NT$ NT$ US$ (Note 4) Name of Joint Venture Main Business Location ASEEE Engaged in the production of embedded substrate R.O.C. $ 180,494 $ — $ — SUMA-USI Electronics Co., Ltd. (“SUMA-USI”) Engaged in the design and production of electronic products China — 279,702 9,351 $ 180,494 $ 279,702 $ 9,351 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2018 2019 ASEEE 51.00 % — SUMA-USI — 49.00 % 3) In March 2019, UGKS entered into a joint venture agreement with Cancon Information Industry Co., Ltd. to establish SUMA-USI with an estimated total consideration of CNY107,800 thousand and obtained 49.00% ownership of SUMA-USI. As of December 31, 2019, the Group has invested CNY65,170 thousand (NT$283,236 thousand (US$9,470 thousand)). Based on the joint venture agreement, both investors jointly lead the relevant operation activities of SUMA-USI, which resulted in that the investment in SUMA-USI was accounted for using the equity method. 4) In April 2019, ASE entered into a memorandum of understanding with TDK Corporation (“TDK”) in relation to ASEEE that was incorporated by a joint venture agreement entered into by the Group and TDK. In addition to a reduction of one legal representative director of TDK, which resulted in that the Group obtained control over ASEEE starting from April 2019 and the investments in ASEEE originally accounted for using the equity method was remeasured to fair value at the acquisition date with a remeasurement gain of NT$76,655 thousand (US$2,563 thousand) under the line item of other gains, net for the year ended December 31,2019 (Note 26), the memorandum of understanding set out that, after ASEEE offset its accumulated deficits against its capital in an amount of NT$1,147,595 thousand (US$38,368 thousand), ASE subscribed all of 150,000 thousand ordinary shares newly issued by ASEEE through its capital increase by cash in an amount of NT$1,500,000 thousand (US$50,150 thousand) in May 2019 and then repurchased all of ASEEE’s ordinary shares held by TDK in an amount of US$6,000 thousand in July 2019. As a result, the Group eventually held 100.00% of ownership in ASEEE (Note 32). Furthermore, the board of directors of ASE further resolved to merge with ASEEE in December 2019. The record date of merger was February 1, 2020 and was completed. 5) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) The Group’s share of net loss and total comprehensive loss $ (184,366) $ (306,156) $ (142,306) $ (4,758) |
Property, Plant and Equipment
Property, Plant and Equipment | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Property, Plant and Equipment | 15. PROPERTY, PLANT AND EQUIPMENT The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Land $ 10,165,969 $ 10,333,822 $ 345,497 Buildings and improvements 78,963,937 85,409,580 2,855,553 Machinery and equipment 108,087,970 112,996,670 3,777,889 Other equipment 6,463,160 6,715,694 224,530 Construction in progress and machinery in transit 10,911,552 16,637,561 556,254 $ 214,592,588 $ 232,093,327 $ 7,759,723 For the year ended December 31, 2017 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2017 $ 3,365,013 $ 96,258,175 $ 248,200,756 $ 8,474,661 $ 7,713,542 $ 364,012,147 Additions — 350,434 102,301 130,659 23,094,288 23,677,682 Disposals — (609,294 ) (8,449,949 ) (763,937 ) (73,248 ) (9,896,428 ) Reclassification (35,965 ) 6,483,392 18,331,738 174,947 (25,428,464 ) (474,352 ) Effect of foreign currency exchange differences (70,530 ) (2,294,779 ) (4,986,843 ) (204,250 ) 557,595 (6,998,807 ) Balance at December 31, 2017 $ 3,258,518 $ 100,187,928 $ 253,198,003 $ 7,812,080 $ 5,863,713 $ 370,320,242 Accumulated depreciation and impairment Balance at January 1, 2017 $ — $ 38,229,544 $ 175,499,994 $ 6,385,080 $ 17,288 $ 220,131,906 Depreciation expenses — 5,156,558 22,722,307 746,422 — 28,625,287 Impairment losses recognized — 2,310 286,880 368 — 289,558 Disposals — (478,903 ) (7,540,654 ) (720,319 ) (17,288 ) (8,757,164 ) Reclassification — (210,080 ) 34,452 (24,117 ) — (199,745 ) Effect of foreign currency exchange differences — (784,365 ) (3,990,174 ) (163,467 ) — (4,938,006 ) Balance at December 31, 2017 $ — $ 41,915,064 $ 187,012,805 $ 6,223,967 $ — $ 235,151,836 For the year ended December 31, 2018 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 3,258,518 $ 100,187,928 $ 253,198,003 $ 7,812,080 $ 5,863,713 $ 370,320,242 Additions — 144,898 192,673 84,860 38,669,807 39,092,238 Disposals — (677,206 ) (26,493,282 ) (2,251,060 ) (34,902 ) (29,456,450 ) Reclassification — 5,388,709 32,060,513 2,148,211 (39,612,324 ) (14,891 ) Acquisition through business combinations (Note 30) 6,880,400 37,127,957 95,810,062 11,122,171 5,781,189 156,721,779 Effect of foreign currency exchange differences 27,051 (464,275 ) (929,579 ) (78,095 ) 244,069 (1,200,829 ) Balance at December 31, 2018 $ 10,165,969 $ 141,708,011 $ 353,838,390 $ 18,838,167 $ 10,911,552 $ 535,462,089 Accumulated depreciation and impairment Balance at January 1, 2018 $ — $ 41,915,064 $ 187,012,805 $ 6,223,967 $ — $ 235,151,836 Depreciation expenses — 6,325,948 31,751,251 1,816,587 — 39,893,786 Impairment losses recognized — 29,531 97,680 5,860 — 133,071 Disposals — (491,033 ) (25,704,778 ) (2,070,302 ) — (28,266,113 ) Reclassification — (265 ) — — — (265 ) Acquisition through business combinations (Note 30) — 15,097,920 53,210,063 6,428,174 — 74,736,157 Effect of foreign currency exchange differences — (133,091 ) (616,601 ) (29,279 ) — (778,971 ) Balance at December 31, 2018 $ — $ 62,744,074 $ 245,750,420 $ 12,375,007 $ — $ 320,869,501 For the year ended December 31, 2019 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 10,165,969 $ 141,708,011 $ 353,838,390 $ 18,838,167 $ 10,911,552 $ 535,462,089 Adjustments on initial application of IFRS 16 (Note 3) — — — (458,045 ) — (458,045 ) Adjusted balance at January 1, 2019 10,165,969 141,708,011 353,838,390 18,380,122 10,911,552 535,004,044 Additions — 806,844 413,008 76,671 61,777,364 63,073,887 Disposals — (983,690 ) (19,139,634 ) (2,507,440 ) — (22,630,764 ) Reclassification — 13,601,469 41,302,651 3,062,838 (57,221,627 ) 745,331 Acquisitions through business combinations (Note 30) 189,111 1,044,383 5,507,315 43,611 250,455 7,034,875 Effect of foreign currency exchange differences (21,258 ) (2,204,057 ) (5,176,282 ) (300,686 ) 919,817 (6,782,466 ) Balance at December 31, 2019 $ 10,333,822 $ 153,972,960 $ 376,745,448 $ 18,755,116 $ 16,637,561 $ 576,444,907 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 62,744,074 $ 245,750,420 $ 12,375,007 $ — $ 320,869,501 Adjustments on initial application of IFRS 16 (Note 3) — — — (180,966 ) — (180,966 ) Adjusted balance at January 1, 2019 — 62,744,074 245,750,420 12,194,041 — 320,688,535 Depreciation expense — 6,989,392 35,747,308 2,503,967 — 45,240,667 Impairment losses recognized — 78,562 102,056 20,388 — 201,006 Disposals — (881,149 ) (18,640,266 ) (2,503,438 ) — (22,024,853 ) Reclassification — 210,558 83,777 (103 ) — 294,232 Acquisitions through business combinations (Note 30) — 445,682 4,000,338 19,028 — 4,465,048 Effect of foreign currency exchange differences — (1,023,739 ) (3,294,855 ) (194,461 ) — (4,513,055 ) Balance at December 31, 2019 $ — $ 68,563,380 $ 263,748,778 $ 12,039,422 $ — $ 344,351,580 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 339,885 $ 4,737,814 $ 11,830,103 $ 629,828 $ 364,813 $ 17,902,443 Adjustments on initial application of IFRS 16 (Note 3) — — — (15,314 ) — (15,314 ) Adjusted balance at January 1, 2019 339,885 4,737,814 11,830,103 614,514 364,813 17,887,129 Additions — 26,976 13,808 2,564 2,065,441 2,108,789 Disposals — (32,888 ) (639,908 ) (83,833 ) — (756,629 ) Reclassification — 454,746 1,380,898 102,402 (1,913,127 ) 24,919 Acquisitions through business combinations (Note 30) 6,323 34,917 184,130 1,458 8,374 235,202 Effect of foreign currency exchange differences (711 ) (73,689 ) (173,062 ) (10,053 ) 30,753 (226,762 ) Balance at December 31, 2019 $ 345,497 $ 5,147,876 $ 12,595,969 $ 627,052 $ 556,254 $ 19,272,648 Accumulated depreciation and impairment Balance at January 1, 2019 $ - $ 2,097,762 $ 8,216,330 $ 413,741 $ - $ 10,723,833 Adjustments on initial application of IFRS 16 (Note 3) - - - (6,050 ) - (6,050 ) Adjusted balance at January 1, 2019 - 2,097,762 8,216,330 407,691 - 10,721,783 Depreciation expense - 233,681 1,195,162 83,717 - 1,512,560 Impairment losses recognized - 2,626 3,412 682 - 6,720 Disposals - (29,460 ) (623,212 ) (83,699 ) - (736,371 ) Reclassification - 7,040 2,801 (3 ) - 9,838 Acquisitions through business combinations (Note 30) - 14,901 133,746 636 - 149,283 Effect of foreign currency exchange differences - (34,227 ) (110,159 ) (6,502 ) - (150,888 ) Balance at December 31, 2019 $ - $ 2,292,323 $ 8,818,080 $ 402,522 $ - $ 11,512,925 Based on the future operation plans and the capacity evaluation, the Group assessed that a portion of plant and equipment in the packaging segment and the testing segment were qualified was was were was was using value in use and the Group expect ed Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives: Buildings and improvements Main plant buildings 10-55 years Cleanrooms 10-20 years Others 3-20 years Machinery and equipment 2-10 years Other equipment 2-20 years The capitalized borrowing costs for the years ended December 31, 2017, 2018 and 2019 are disclosed in Note 26. |
Lease Arrangements
Lease Arrangements | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Lease Arrangements | 16. LEASE ARRANGEMENTS a. Right-of-use assets – 2019 December 31, 2019 NT$ US$ (Note 4) Carrying amounts Land $ 7,036,887 $ 235,269 Buildings and improvements 2,121,797 70,939 Machinery and equipment 588,443 19,674 Other equipment 45,094 1,508 $ 9,792,221 $ 327,390 For the Year Ended December 31, 2019 NT$ US$ (Note 4) Additions to right-of-use assets $ 824,268 $ 27,558 Depreciation charge for right-of-use assets Land $ 215,301 $ 7,198 Buildings and improvements 307,708 10,288 Machinery and equipment 507,443 16,966 Other equipment 25,006 836 $ 1,055,458 $ 35,288 The amounts disclosed above with respect to the right-of-use assets d id the b. Lease liabilities - 2019 December 31, 2019 NT$ US$ (Note 4) Carrying amounts Current $ 632,802 $ 21,157 Non-current $ 5,176,123 $ 173,057 The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows: December 31, 2019 Land (%) 0.54-4.90 Buildings and improvements (%) 0.30-8.62 c. Material lease-in activities and terms The Group leases land and buildings for the use of plants and offices with remaining lease terms of 1-69 years and 1-31 years, respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of th e lease p eriods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry periods d. Subleases In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions. e. Other lease information 1) Lease arrangements under operating leases for the leasing out of investment properties and freehold property, plant and equipment are set out in Note 17. 2) Other related lease information For the Year Ended December 31, 2019 NT$ US$ (Note 4) Expenses relating to short-term leases $ 421,924 $ 14,106 Expenses relating to low-value assets leases $ 4,473 $ 150 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 53,403 $ 1,785 Total cash outflow for leases $ (1,511,277 ) $ (50,527 ) The Group lease d , 2018 The future minimum lease payments of non-cancellable operating lease commitments were December 31, 2018 NT$ Less than 1 year $ 509,994 1 to 5 years 828,482 More than 5 years 1,047,626 $ 2,386,102 The minimum lease payments recognized in profit or loss for the year ended December 31, 2018 was NT$785,295 thousand. |
Investment Properties
Investment Properties | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Investment Properties | 17. INVESTMENT PROPERTIES For the year ended December, 2017 Land Buildings and Improvements Total NT$ NT$ NT$ Cost Balance at January 1, 2017 $ — $ — $ — Additions — 186,535 186,535 Disposals — (342 ) (342 ) Reclassification 35,965 8,114,110 8,150,075 Effects of foreign currency exchange differences — 106,482 106,482 Balance at December 31, 2017 $ 35,965 $ 8,406,785 $ 8,442,750 Accumulated depreciation and impairment Balance at January 1, 2017 $ — $ — $ — Depreciation expenses — 122,231 122,231 Disposals — (161 ) (161 ) Reclassification — 199,745 199,745 Effects of foreign currency exchange differences — 1,499 1,499 Balance at December 31, 2017 $ — $ 323,314 $ 323,314 Carrying amount at December 31, 2017 $ 35,965 $ 8,083,471 $ 8,119,436 For the year ended December, 2018 Land Buildings and Improvements Total NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 35,965 $ 8,406,785 $ 8,442,750 Additions — 125,853 125,853 Reclassification — 14,891 14,891 Effects of foreign currency exchange differences — (137,739 ) (137,739 ) Balance at December 31, 2018 $ 35,965 $ 8,409,790 $ 8,445,755 Accumulated depreciation and impairment Balance at January 1, 2018 $ — $ 323,314 $ 323,314 Depreciation expenses — 392,667 392,667 Reclassification — 265 265 Effects of foreign currency exchange differences — (8,870 ) (8,870 ) Balance at December 31, 2018 $ — $ 707,376 $ 707,376 Carrying amount at December 31, 2018 $ 35,965 $ 7,702,414 $ 7,738,379 For the year ended December, 2019 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 35,965 $ 8,409,790 $ — $ 8,445,755 Adjustments on initial application of IFRS 16 — — 6,891,947 6,891,947 Adjusted balance at January 1, 2019 35,965 8,409,790 6,891,947 15,337,702 Additions — 2,532 — 2,532 Reclassification — (490,130 ) (21,069 ) (511,199 ) Disposals — (1,843 ) — (1,843 ) Effects of foreign currency exchange differences — (209,980 ) (303,086 ) (513,066 ) Balance at December 31, 2019 $ 35,965 $ 7,710,369 $ 6,567,792 $ 14,314,126 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 707,376 $ — $ 707,376 Adjustments on initial application of IFRS 16 (Note 3) — — 292,722 292,722 Adjusted balance at January 1, 2019 — 707,376 292,722 1,000,098 Depreciation expenses — 377,536 216,574 594,110 Reclassification — (210,455 ) 543 (209,912 ) Disposals — (1,240 ) — (1,240 ) Effects of foreign currency exchange differences — 99,354 (22,355 ) 76,999 Balance at December 31, 2019 $ — $ 972,571 $ 487,484 $ 1,460,055 Carrying amount at December 31, 2019 $ 35,965 $ 6,737,798 $ 6,080,308 $ 12,854,071 Land Buildings and Improvements Right-of-use Assets Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 1,202 $ 281,170 $ — $ 282,372 Adjustments on initial application of IFRS 16 (Note 3) — — 230,423 230,423 Adjusted balance at January 1, 2019 1,202 281,170 230,423 512,795 Additions — 85 — 85 Reclassification — (16,387 ) (704 ) (17,091 ) Disposals — (62 ) — (62 ) Effects of foreign currency exchange differences — (7,020 ) (10,133 ) (17,153 ) Balance at December 31, 2019 $ 1,202 $ 257,786 $ 219,586 $ 478,574 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 23,650 $ — $ 23,650 Adjustments on initial application of IFRS 16 (Note 3) — — 9,787 9,787 Adjusted balance at January 1, 2019 — 23,650 9,787 33,437 Depreciation expenses — 12,622 7,241 19,863 Reclassification — (7,036 ) 18 (7,018 ) Disposals — (41 ) — (41 ) Effects of foreign currency exchange differences — 3,322 (747 ) 2,575 Balance at December 31, 2019 $ — $ 32,517 $ 16,299 $ 48,816 Carrying amount at December 31, 2019 $ 1,202 $ 225,269 $ 203,287 $ 429,758 Right-of-use assets included in investment properties were leasehold land located in Shanghai and were subleased under operating leases. The abovementioned investment properties were leased out for 1 to 15 years, with an option to extend for an additional years. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease periods. In addition to fixed lease payments, the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows: December 31, 2019 NT$ US$ (Note 4) Year 1 $ 921,649 $ 30,814 Year 2 744,366 24,887 Year 3 623,326 20,840 Year 4 408,634 13,662 Year 5 320,611 10,719 Year 6 onwards 830,091 27,753 $ 3,848,677 $ 128,675 The future lease payments of non-cancellable operating lease commitments were as follows: December 31, 2018 NT$ Not later than 1 year $ 916,891 Later than 1 year and not later than 5 years 2,391,843 Later than 5 years 1,157,093 $ 4,465,827 The investment properties were depreciated on a straight-line basis over the following useful lives: Main buildings 10-40 years Right-of-use assets 15-50 years Others 3-20 years The fair value of the investment properties was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. The significant unobservable inputs were discount rates. The fair value of the investment properties was as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Fair value $ 11,764,829 $ 19,586,287 $ 654,841 Refer to Note 37 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings. |
Goodwill
Goodwill | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Goodwill | 18. GOODWILL Cost Accumulated Impairment Carrying Amount NT$ NT$ NT$ Balance at January 1, 2017 $ 12,479,305 $ 1,988,996 $ 10,490,309 Impairment losses recognized — 425,117 (425,117 ) Effect of foreign currency exchange differences (130,698 ) — (130,698 ) Balance at December 31, 2017 12,348,607 2,414,113 9,934,494 Acquisition through business combinations (Note 30) 39,990,231 — 39,990,231 Effect of foreign currency exchange differences 49,721 — 49,721 Balance at December 31, 2018 52,388,559 2,414,113 49,974,446 Acquisition through business combinations (Note 30) 264,977 — 264,977 Effect of foreign currency exchange differences (40,987 ) — (40,987 ) Balance at December 31, 2019 $ 52,612,549 $ 2,414,113 $ 50,198,436 Cost Accumulated Impairment Carrying Amount US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 1,751,540 $ 80,713 $ 1,670,827 Acquisition through business combinations (Note 30) 8,859 — 8,859 Effect of foreign currency exchange differences (1,370 ) — (1,370 ) Balance at December 31, 2019 $ 1,759,029 $ 80,713 $ 1,678,316 a. Allocating goodwill to cash-generating units The Group did not monitor goodwill for internal management purpose but for financial reporting purpose and, therefore, the goodwill was allocated to the following cash-generating units for evaluation of impairment: packaging segment, testing segment, EMS segment and other segment. The carrying amounts of goodwill allocated to cash-generating units were as follows: December 31 2018 2019 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,729,371 $ 35,717,828 $ 1,194,177 Testing segment 13,448,886 13,421,321 448,724 Others 796,189 1,059,287 35,415 $ 49,974,446 $ 50,198,436 $ 1,678,316 b. Impairment assessment At the end of each year, the Group performs evaluation of goodwill for impairment by reviewing the recoverable amounts based on value in use which incorporates cash flow projections estimated by management covering a five-year period. The cash flows beyond that five-year period are extrapolated using a steady per annum growth rate. In assessing value in use, the estimated future cash flows are discounted to their present value using annual pre-tax discount rates which were 10.82%-12.42%, 9.74%-10.22% and 9.59%-14.99% as of December 31, 2017, 2018 and 2019, respectively. As of December 31, 2017, the recoverable amount of other segment was lower than its carrying amount since its actual growth in revenue did not meet its forecast previously made by management. The review led to the recognition of an impairment loss of NT$425,117 thousand under the line item of other operating income and expenses, net (Note 26) for the year ended December 31, 2017. For the years ended December 31, 2018 and 2019, no impairment loss was recognized. The key assumption used in calculating each segment’s value in use also included the growth rates for operating revenues, which were based on the forecast for the Group and the industry as well as the Group’s historical performance. Management believes that any reasonably possible change in the key assumptions on which the recoverable amount was based would not cause the carrying amount of the cash-generating unit to exceed its recoverable amount. |
Other Intangible Assets
Other Intangible Assets | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Other Intangible Assets | 19. OTHER INTANGIBLE ASSETS The carrying amounts of each class of other intangible assets were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Customer relationships $ 10,366,797 $ 9,333,333 $ 312,047 Computer software 1,159,682 1,929,539 64,511 Patents and acquired specific technology 19,255,669 17,718,523 592,395 Others 115,552 42,997 1,438 $ 30,897,700 $ 29,024,392 $ 970,391 For the year ended December 31, 2017 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2017 $ 915,636 $ 3,552,229 $ 514,443 $ 192,392 $ 5,174,700 Additions — 265,497 — 12,328 277,825 Disposals — (83,595 ) (123,744 ) (4,978 ) (212,317 ) Effect of foreign currency exchange differences — (47,679 ) (1,213 ) (988 ) (49,880 ) Balance at December 31, 2017 $ 915,636 $ 3,686,452 $ 389,486 $ 198,754 $ 5,190,328 Accumulated amortization Balance at January 1, 2017 $ 721,547 $ 2,608,702 $ 155,216 $ 71,974 $ 3,557,439 Amortization expense 80,313 316,580 43,493 17,280 457,666 Disposals — (72,481 ) (123,743 ) — (196,224 ) Effect of foreign currency exchange differences — (30,680 ) (4,882 ) 144 (35,418 ) Balance at December 31, 2017 $ 801,860 $ 2,822,121 $ 70,084 $ 89,398 $ 3,783,463 For the year ended December 31, 2018 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 915,636 $ 3,686,452 $ 389,486 $ 198,754 $ 5,190,328 Additions — 528,883 — 8,776 537,659 Disposals — (95,358 ) (231 ) (4,000 ) (99,589 ) Acquisition through business combinations (Note 30) 11,000,000 274,868 20,200,000 32,800 31,507,668 Effect of foreign currency exchange differences — 6,200 (899 ) (332 ) 4,969 Balance at December 31, 2018 $ 11,915,636 $ 4,401,045 $ 20,588,356 $ 235,998 $ 37,141,035 Accumulated amortization Balance at January 1, 2018 $ 801,860 $ 2,822,121 $ 70,084 $ 89,398 $ 3,783,463 Amortization expense 746,979 373,536 1,263,309 18,626 2,402,450 Disposals — (95,202 ) (231 ) (4,000 ) (99,433 ) Acquisition through business combinations (Note 30) — 137,799 — 15,483 153,282 Effect of foreign currency exchange differences $ — $ 3,109 $ (475 ) $ 939 $ 3,573 Balance at December 31, 2018 $ 1,548,839 $ 3,241,363 $ 1,332,687 $ 120,446 $ 6,243,335 For the year ended December 31, 2019 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 11,915,636 $ 4,401,045 $ 20,588,356 $ 235,998 $ 37,141,035 Adjustments on initial application of IFRS 16 (Note 3) — — — (152,341 ) (152,341 ) Adjusted balance at January 1, 2019 11,915,636 4,401,045 20,588,356 83,657 36,988,694 Additions — 1,358,533 — (7,625 ) 1,350,908 Disposals or derecognization (915,635 ) (1,123,446 ) — (6,315 ) (2,045,396 ) Acquisition through business combinations (Note 30) — 19,944 732,604 — 752,548 Effect of foreign currency exchange differences — (49,198 ) (2,264 ) (1,417 ) (52,879 ) Balance at December 31, 2019 $ 11,000,001 $ 4,606,878 $ 21,318,696 $ 68,300 $ 36,993,875 Accumulated amortization Balance at January 1, 2019 $ 1,548,839 $ 3,241,363 $ 1,332,687 $ 120,446 $ 6,243,335 Adjustments on initial application of IFRS 16 (Note 3) — — — (92,674 ) (92,674 ) Adjusted balance at January 1, 2019 1,548,839 3,241,363 1,332,687 27,772 6,150,661 Amortization expense 1,033,464 583,300 1,955,703 4,139 3,576,606 Disposals or derecognization (915,635 ) (1,116,512 ) — (6,315 ) (2,038,462 ) Acquisition through business combinations (Note 30) — 7,765 313,422 — 321,187 Effect of foreign currency exchange differences — (38,577 ) (1,639 ) (293 ) (40,509 ) Balance at December 31, 2019 $ 1,666,668 $ 2,677,339 $ 3,600,173 $ 25,303 $ 7,969,483 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 398,383 $ 147,143 $ 688,343 $ 7,890 $ 1,241,759 Adjustments on initial application of IFRS 16 (Note 3) — — — (5,093 ) (5,093 ) Adjusted balance at January 1, 2019 398,383 147,143 688,343 2,797 1,236,666 Additions — 45,421 — (255 ) 45,166 Disposals or derecognization (30,613 ) (37,561 ) — (211 ) (68,385 ) Acquisition through business combinations (Note 30) — 667 24,494 — 25,161 Effect of foreign currency exchange differences — (1,645 ) (76 ) (47 ) (1,768 ) Balance at December 31, 2019 $ 367,770 $ 154,025 $ 712,761 $ 2,284 $ 1,236,840 Accumulated amortization Balance at January 1, 2019 $ 51,783 $ 108,371 $ 44,557 $ 4,027 $ 208,738 Adjustments on initial application of IFRS 16 (Note 3) — — — (3,099 ) (3,099 ) Adjusted balance at January 1, 2019 51,783 108,371 44,557 928 205,639 Amortization expense 34,553 19,502 65,386 138 119,579 Disposals or derecognization (30,613 ) (37,329 ) — (211 ) (68,153 ) Acquisition through business combinations (Note 30) — 260 10,479 — 10,739 Effect of foreign currency exchange differences — (1,290 ) (55 ) (10 ) (1,355 ) Balance at December 31, 2019 $ 55,723 $ 89,514 $ 120,367 $ 845 $ 266,449 Each class of other intangible assets was amortized on the straight-line basis over the following useful lives: Customer relationships 11 years Computer software 2-10 years Patents and acquired specific technology 5-17 years Others 5-32 years |
Long-term Prepayments for Lease
Long-term Prepayments for Lease | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Long-term Prepayments for Lease | 20. LONG-TERM PREPAYMENTS FOR LEASE Long-term prepayments for lease mainly represented land use rights located in China with periods for use from 30 to 70 years and will expire through 2048 to 2089. Starting from 2019, the Group reclassified the amount of NT$6,599,225 thousand (US$220,636 thousand) and NT$4,165,610 thousand (US$139,271 thousand) to investment properties and right-of-use assets, respectively, upon initial application of IFRS 16. |
Borrowings
Borrowings | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Borrowings | 21. BORROWINGS a. Short-term borrowings Short-term borrowings mainly represented unsecured revolving bank loans and letters of credit with annual interest rates at 0.76%-5.10% and 0.70%-5.40% as of December 31, 2018 and 2019, respectively. b. Long-term borrowings 1) Bank loans December 31 2018 2019 NT$ NT$ US$ (Note 4) Revolving bank loans Syndicated bank loans - repayable through May 2020 to May 2023, annual interest rates both were 1.80% as of December 31, 2018 and 2019 $ 55,000,000 $ 20,000,000 $ 668,673 Others - repayable through January 2020 to July 2029, annual interest rates were 0.75%-3.77% and 0.82%-4.13% as of December 31, 2018 and 2019, respectively 75,533,354 105,214,824 3,517,714 Mortgage loans Repayable through January 2020 to December 2033, annual interest rates were 5.39% and 2.43%-4.90% as of December 31, 2018 and 2019, respectively 4,393,826 4,880,822 163,183 134,927,180 130,095,646 4,349,570 Less: unamortized arrangement fee 128,083 10,292 344 134,799,097 130,085,354 4,349,226 Less: current portion 10,779,034 5,017,970 167,769 $ 124,020,063 $ 125,067,384 $ 4,181,457 Pursuant to some of the above revolving bank loans agreements, the Company and its subsidiaries should meet certain financial covenants which are calculated based on each of their annual audited consolidated financial statements or semi-annual reviewed consolidated financial statements. The Company and its subsidiaries were in compliance with all of the financial covenants as of December 31, 2018 and 2019. 2) Long-term bills payable December 31 2018 2019 NT$ NT$ US$ (Note 4) China Bills Finance Corporation, repayable in February and March 2021, annual interest rates were 0.99% and 1.02%-1.05% as of December 31, 2018 and 2019, respectively $ 1,000,000 $ 2,800,000 $ 93,614 International Bills Finance Corporation, repayable in March 2021, annual interest rates were 1.00% and 1.02%-1.05% as of December 31, 2018 and 2019, respectively 1,000,000 3,000,000 100,301 Ta Ching Bills Finance Corporation, repayable through January 2021 to March 2022, annual interest rates were 0.98% and 1.01%-1.03% as of December 31, 2018 and 2019, respectively 1,100,000 3,100,000 103,644 Mega Bills Finance Corporation, repayable in March 2022, annual interest rate was 1.04% as of December 31, 2019 - 2,000,000 66,868 3,100,000 10,900,000 364,427 Less: unamortized discounts 768 4,635 155 $ 3,099,232 $ 10,895,365 $ 364,272 3) Long-term notes payable The Company’s subsidiary funded NT$100,016 thousand (US$3,344 thousand) from leasing companies by after-sales repurchasing its inventory and machinery. The subsidiary issued notes to those leasing companies for monthly installments through February 2021. As of December 31, 2019, the unamortized discounts were NT$2,137 thousand (US$72 thousand), current portion of long-term notes payable was NT$94,798 thousand (US$3,169 thousand), and the annual interest rates were 5.02%-6.89%. |
Bonds Payable
Bonds Payable | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Bonds Payable | 22. BONDS PAYABLE December 31 2018 2019 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Repayable at maturity in January 2021 and interest due annually with annual interest rate at 1.30% $ 7,000,000 $ 7,000,000 $ 234,035 Repayable at maturity in January 2023 and interest due annually with annual interest rate at 1.50% 2,000,000 2,000,000 66,867 Repayable at maturity in January 2022 and interest due annually with annual interest rate at 1.25% 3,700,000 3,700,000 123,704 Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 143,765 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% — 6,500,000 217,319 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% — 3,500,000 117,018 Unsecured international bonds US$200,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2022 and interest due quarterly with annual interest rate at 2.15% — 6,204,800 207,449 US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% — 3,102,400 103,725 Secured domestic bonds Repayable at maturity in December 2020 and interest due annually with nil annual interest rate — 250,000 8,358 17,000,000 36,557,200 1,222,240 Less: discounts on bonds payable 14,064 35,045 1,172 16,985,936 36,522,155 1,221,068 Less: current portion of bonds payable — 250,000 8,358 $ 16,985,936 $ 36,272,155 $ 1,212,710 (Concluded) a. In August 2017, AMPI offered its third private-placement unsecured domestic convertible bonds in NT$100,000 thousand with a coupon rate of 3.5% and a maturity of 3 years. The conversion price was NT$3 per share at offering date and all the bonds were subscribed by ASE. Such convertible bonds were deemed as a hybrid financial instrument under IFRS 9 and, therefore, ASE classified them as financial assets designated at FVTPL. As disclosed in Notes 14 and 30, the Group obtained control over AMPI starting from April 30, 2019 and the aforementioned contractual obligations assumed by AMPI and the contractual rights entitled to ASE were extinguished. The assets and liabilities related to the convertible bonds were eliminated upon the Group’s preparation of the consolidated financial statements. b. In December 2017, AMPI offered the fifth secured domestic convertible bonds in NT$250,000 thousand with nil coupon rate and a maturity of 3 years. Each holder of the bonds has the right to convert the bonds into ordinary shares of AMPI at the conversion price at any time from the 3 months after the offering date to the maturity date. The initial conversion price was NT$4.8 per share at offering date and the conversion price will be subject to adjustment in the event of the conversion provisions due to anti-dilution clause. As of December 31, 2019, the conversion prices was NT$4.8 (US$0.2) per share. The bonds may be early redeemed at the option of AMPI, in whole or in part, at any time provided that (1) if the closing price of AMPI’s ordinary shares on the Taipei Exchange exceeds the conversion price by 30% or more for 30 consecutive business days in the period starting from 3 months after the offering to 40 days before the maturity or (2) the outstanding amount of the bonds falls below 10% of the originally offered in the period aforementioned. c. In October 2019, the Company offered the second unsecured international bonds in the aggregate amount of US$300,000 thousand with par value of US$1,000 thousand. These unsecured international bonds were divided into tranche A, in the amount of US$200,000 thousand with maturity of 3 years, and tranche B, in the amount of US$100,000 thousand with maturity of 5 years. The annual interest rates of tranche A and tranche B were 2.15% and 2.50%, respectively. All the proceeds from bonds offering were used to support ASE’s green investments by subscribing for ASE’s newly issued ordinary shares from its private placement. |
Other Payables
Other Payables | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Other Payables | 23. OTHER PAYABLES December 31 2018 2019 NT$ NT$ US$ (Note 4) Payables for property, plant and equipment $ 7,995,634 $ 14,282,564 $ 477,518 Accrued salary and bonus 10,591,202 10,384,089 347,178 Accrued employees’ compensation and remuneration to directors 3,038,417 3,206,036 107,189 Accrued employee insurance 875,638 900,367 30,103 Accrued utilities 427,106 504,866 16,879 Others 8,075,885 9,903,768 331,119 $ 31,003,882 $ 39,181,690 $ 1,309,986 |
Retirement Benefit Plans
Retirement Benefit Plans | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Retirement Benefit Plans | 24. RETIREMENT BENEFIT PLANS a. Defined contribution plans 1) The pension plan under the R.O.C. Labor Pension Act (“LPA”) for the Group’s R.O.C. resident employees is a government-managed defined contribution plan. Based on the LPA, the Company and its subsidiaries in Taiwan makes monthly contributions to employees’ individual pension accounts at 6% of their monthly salaries. 2) The subsidiaries located in China, U.S.A., Malaysia, Singapore and Mexico also make contributions at various ranges according to relevant local regulations. b. Defined benefit plans 1) The Company and its subsidiaries in Taiwan joined the defined benefit pension plan under the R.O.C. Labor Standards Law operated by the government. Pension benefits are calculated on the basis of the length of service and average monthly salaries of the last six months before retirement. The Company and its subsidiaries in Taiwan make contributions based on a certain percentage of their domestic employees’ monthly salaries to a pension fund administered by the pension fund monitoring committee. Before the end of each year, the Company and its subsidiaries in Taiwan assess the balance in the pension fund. If the amount of the balance in the pension fund is inadequate to pay retirement benefits for employees who conform to retirement requirements in the next year, the Company and its subsidiaries in Taiwan are required to fund the difference in one appropriation that should be made by the end of March in the next year. Pension contributions are deposited in the Bank of Taiwan in the committee’s name and are managed by the Bureau of Labor Funds, Ministry of Labor (“the Bureau”); the Company and its subsidiaries in Taiwan have no right to influence the investment policy and strategy. 2) ASE Japan has a pension plan under which eligible employees with more than ten years of service are entitled to receive pension benefits based on their length of service and salaries at the time of termination of employment. ASE Japan makes contributions based on a certain amount of pension cost to employees. ASE Korea also has a pension plan under which eligible employees and directors with more than one year of service are entitled to receive a lump-sum payment upon termination of their service with ASE Korea, based on their length of service and salaries at the time of termination. ASE Korea makes contributions based on a certain percentage of employees’ salaries to an external financial institution in the names of employees and were administered by the management. 3) ASE, SPIL, ASE Test, Inc. and ASE Electronics Inc. maintain pension plans for executive managers. Pension costs under the plans were NT$3,171 thousand, NT$11,137 thousand and NT$11,567 thousand (US$387 thousand) for the years ended December 31, 2017, 2018 and 2019, respectively. As of December 31, 2018 and 2019, accrued pension liabilities for executive managers were NT$320,542 thousand and NT$335,109 thousand (US$11,204 thousand), respectively. 4) The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 10,297,139 $ 10,668,574 $ 356,689 Fair value of the plan assets (5,492,123 ) (5,742,178 ) (191,982 ) Present value of unfunded defined benefit obligation $ 4,805,016 $ 4,926,396 $ 164,707 Recorded under other payables (18,791 ) (19,014 ) (636 ) Recorded under other non-current assets 11,910 11,910 399 Net defined benefit liability $ 4,798,135 $ 4,919,292 $ 164,470 Movements in net defined benefit liability (asset) were as follows: Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) NT$ NT$ NT$ Balance at January 1, 2017 $ 8,389,884 $ (4,417,367 ) $ 3,972,517 Service cost Current service cost 278,412 — 278,412 Past service cost and gain on settlements (68,979 ) — (68,979 ) Net interest expense (income) 157,404 (103,741 ) 53,663 Recognized in profit or loss 366,837 (103,741 ) 263,096 Remeasurement Return on plan assets (excluding amounts included in net interest) — 52,124 52,124 Actuarial loss arising from changes in financial assumptions 56,860 — 56,860 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) NT$ NT$ NT$ Actuarial gain arising from experience adjustments $ (315,090 ) $ — $ (315,090 ) Actuarial loss arising from changes in demographic assumptions 762 — 762 Recognized in other comprehensive income (257,468 ) 52,124 (205,344 ) Contributions from the employer — (484,790 ) (484,790 ) Benefits paid from the pension fund (690,830 ) 690,830 — Benefits paid from the Group (96,575 ) — (96,575 ) Exchange differences on foreign plans 198,790 (78,429 ) 120,361 Balance at December 31, 2017 7,910,638 (4,341,373 ) 3,569,265 Service cost Current service cost 224,126 — 224,126 Net interest expense (income) 178,779 (122,709 ) 56,070 Recognized in profit or loss 402,905 (122,709 ) 280,196 Remeasurement Return on plan assets (excluding amounts included in net interest) — (16,589 ) (16,589 ) Actuarial gain arising from changes in financial assumptions (8,643 ) — (8,643 ) Actuarial loss arising from experience adjustments 302,499 — 302,499 Actuarial loss arising from changes in demographic assumptions 8,190 — 8,190 Actuarial loss arising from changes in other assumptions 22,723 — 22,723 Recognized in other comprehensive income 324,769 (16,589 ) 308,180 Contributions from the employer — (364,237 ) (364,237 ) Benefits paid from the pension fund (541,989 ) 541,989 — Benefits paid from the Group (295,953 ) — (295,953 ) Business combinations 2,522,805 (1,210,524 ) 1,312,281 Exchange differences on foreign plans (26,036 ) 21,320 (4,716 ) Balance at December 31, 2018 10,297,139 (5,492,123 ) 4,805,016 Service cost Current service cost 211,226 — 211,226 Net interest expense (income) 151,635 (97,387 ) 54,248 Recognized in profit or loss 362,861 (97,387 ) 265,474 Remeasurement Return on plan assets (excluding amounts included in net interest) — (104,516 ) (104,516 ) Actuarial gain arising from changes in financial assumptions 398,732 — 398,732 Actuarial loss arising from experience adjustments 70,374 — 70,374 Actuarial loss arising from changes in demographic assumptions (2,329 ) — (2,329 ) Recognized in other comprehensive income $ 466,777 $ (104,516 ) $ 362,261 Contributions from the employer — (514,617 ) (514,617 ) Benefits paid from the pension fund (393,897 ) 393,897 — Benefits paid from the Group (21,439 ) — (21,439 ) Business combinations 62,857 (28,380 ) 34,477 Exchange differences on foreign plans (105,724 ) 100,948 (4,776 ) Balance at December 31, 2019 $ 10,668,574 $ (5,742,178 ) $ 4,926,396 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 344,271 $ (183,621 ) $ 160,650 Service cost Current service cost 7,062 — 7,062 Net interest expense (income) 5,070 (3,256 ) 1,814 Recognized in profit or loss 12,132 (3,256 ) 8,876 Remeasurement Return on plan assets (excluding amounts included in net interest) — (3,494 ) (3,494 ) Actuarial gain arising from changes in financial assumptions 13,331 — 13,331 Actuarial loss arising from experience adjustments 2,353 — 2,353 Actuarial loss arising from changes in demographic assumptions (78 ) — (78 ) Recognized in other comprehensive income 15,606 (3,494 ) 12,112 Contributions from the employer — (17,206 ) (17,206 ) Benefits paid from the pension fund (13,169 ) 13,169 — Benefits paid from the Group (717 ) — (717 ) Business combinations 2,101 (949 ) 1,152 Exchange differences on foreign plans (3,535 ) 3,375 (160 ) Balance at December 31, 2019 $ 356,689 $ (191,982 ) $ 164,707 5) The fair value of the plan assets by major categories at each balance sheet date was as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Cash $ 2,340,903 $ 2,396,657 $ 80,129 Debt instruments 902,886 1,029,884 34,433 Equity instruments 2,164,895 2,315,637 77,420 Others 83,439 — — Total $ 5,492,123 $ 5,742,178 $ 191,982 6) Through the defined benefit plans under the Labor Standards Law of the R.O.C., the Group in Taiwan are exposed to the following risks: a) Investment risk The plan assets are invested in equity and debt securities, bank deposits, etc. The investment is conducted at the discretion of the Bureau or under the mandated management. However, in accordance with relevant regulations, the return generated by plan assets should not be below the interest rate for a 2-year time deposit with local banks. b) Interest risk A decrease in the government bond interest rate will increase the present value of the defined benefit obligation; however, this will be partially offset by an increase in the return on the plan’s debt investments. c) Salary risk The present value of the defined benefit obligation is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the present value of the defined benefit obligation. 7) The management of ASE Korea is responsible for the administration of the fund and determination of the investment strategies according to related local regulations. ASE Korea is responsible for the shortfall between the fund and the defined benefit obligation. The plan assets are invested in the certificates of deposits. 8) The present value of the defined benefit obligation and the related current service cost and past service cost were measured using the Projected Unit Credit Method. Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow: December 31 2018 2019 Discount rates (%) 0.05-3.02 0.08-2.85 Expected rates of salary increase (%) 1.75-4.06 1.00-4.01 The sensitivity analysis below has been determined based on reasonably possible changes of the respective assumptions occurring at each balance sheet date, while holding all other assumptions constant. December 31 2018 2019 NT$ NT$ US$ (Note 4) Discount Rate 0.5% higher $ (555,181 ) $ (555,266 ) $ (18,565 ) 0.5% lower $ 603,089 $ 601,616 $ 20,114 Expected rates of salary increase 0.5% higher $ 591,712 $ 591,915 $ 19,790 0.5% lower $ (547,522 ) $ (545,528 ) $ (18,239 ) The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. 9) Maturity analysis of undiscounted pension benefit December 31 2018 2019 NT$ NT$ US$ (Note 4) No later than 1 year $ 368,592 $ 422,067 $ 14,111 Later than 1 year but not later than 5 years 1,886,738 2,081,540 69,593 Later than 5 years 13,322,695 12,216,422 408,439 $ 15,578,025 $ 14,720,029 $ 492,143 The Group expected to make contributions of NT$484,247 thousand and NT$533,777 thousand (US$17,846 thousand) to the defined benefit plans in the next year starting from January 1, 2019 and 2020, respectively. As of December 31, 2018 and 2019, the average duration of the defined benefit obligation excluding those for executive managers of the Group was 9 to 15 years and 10 to 14 years, respectively. |
Equity
Equity | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Equity | 25. EQUITY a. Share capital Ordinary shares December 31 2018 2019 Numbers of shares authorized (in thousands) 5,000,000 5,000,000 Numbers of shares reserved (in thousands) Employee share options 400,000 400,000 Number of shares issued and fully paid (in thousands) 4,321,714 4,330,528 December 31 2018 2019 NT$ NT$ US$ (Note 4) Share capital authorized $ 50,000,000 $ 50,000,000 $ 1,671,682 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 133,735 Share capital issued and fully paid $ 43,217,144 $ 43,305,287 $ 1,447,853 American Depositary Receipts The Company’s ADS represents 2 ordinary shares of the Company. As of December 31, 2018 and 2019, 140,042 thousand and 125,542 thousand ADSs were outstanding and represented approximately 280,085 thousand and 251,084 thousand ordinary shares of the Company, respectively. b. Capital surplus December 31 2018 2019 NT$ NT$ US$ (Note 4) May be used to offset a deficit, Issuance of ordinary shares $ 12,906,401 $ 13,070,330 $ 436,989 Merger by share exchange 117,693,658 117,693,658 3,934,927 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 6,034,102 3,254,489 108,809 136,634,161 134,018,477 4,480,725 May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) 3,727,336 891,876 29,819 Treasury share transactions 182,354 364,708 12,193 Exercised employee share options 1,366,480 1,443,995 48,278 Expired share options (Note 29) 645,978 645,903 21,595 Share of changes in capital surplus of associates 87,136 16,266 544 Dividends that the claim period has elapsed and unclaimed by shareholders 872 1,942 65 6,010,156 3,364,690 112,494 May not be used for any purpose Employee share options 583,542 1,304,250 43,606 Others (3) 48,805 222,946 7,454 632,347 1,527,196 51,060 $ 143,276,664 $ 138,910,363 $ 4,644,279 1) Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year). 2) Such capital surplus arises from the effect of changes in ownership interest in a subsidiary resulted from equity transactions other than actual disposal or acquisition, or from changes in capital surplus of subsidiaries accounted for using the equity method. 3) Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities. The Company’s special shareholders’ meeting held in June 2018 resolved to distribute cash to its shareholders in the amount of NT$10,795,980 thousand from capital surplus arising from issuance of ordinary shares. c. Retained earnings and dividend policy The amended Articles of Incorporation of the Company (the “Articles”) approved in shareholders’ meeting in June 2019 provides that annual net income shall be distributed in the following order: 1) Replenishment of deficits; 2) 10.0% as legal reserve; 3) Special reserve appropriated or reversed in accordance with laws or regulations set forth by the authorities concerned; For the policies on the distribution of employees’ compensation and remuneration of directors, refer to employees’ compensation and remuneration of directors in Note 26(g). The Company is currently in the mature growth stage. To meet the capital needs for business development now and in the future and satisfy the shareholders’ demand for cash inflows, the Company shall use residual dividend policy to distribute dividends, of which the cash dividend is not lower than 30% of the total dividend distribution, with the remainder to be distributed in shares. A distribution plan is also to be made by the board of directors and passed for resolution in the shareholders’ meeting. Appropriation of earnings to legal reserve shall be made until the legal reserve equals the Company’s share capital. Legal reserve may be used to offset deficits. If the Company has no deficit and the legal reserve has exceeded 25% of the Company’s share capital, the excess may be transferred to capital or distributed in cash. Items referred to under Rule No. 1010012865 and Rule No. 1010047490 issued by the Financial Supervisory Commission R.O.C. and in the directive titled “Questions and Answers for Special Reserves Appropriated Following Adoption of IFRSs” should be appropriated to or reversed from a special reserve by the Company. The appropriation of earnings for 2018 resolved at the Company’s shareholders’ meeting in June 2019, was as follows: Appropriation of Earnings Dividends Per Share NT$ US$ (Note 4) NT$ US$ (Note 4) (in dollars) (in dollars) Legal reserve $ 2,203,895 $ 73,684 Special reserve 3,548,844 118,651 Cash dividends 10,806,454 361,299 $ 2.50 $ 0.1 $ 16,559,193 $ 553,634 d. Others equity items 1) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (1,643,623 ) $ (6,733,659 ) $ (5,888,574 ) $ (196,876 ) Exchange differences on translating foreign operations (4,952,815 ) 426,186 (4,788,135 ) (160,085 ) Share from associates and joint venture accounted for using the equity method (137,221 ) 136,608 (85,975 ) (2,875 ) Disposal of associates and joint venture accounted for using the equity method — 282,291 — — Balance at December 31 $ (6,733,659 ) $ (5,888,574 ) $ (10,762,684 ) $ (359,836 ) 2) Unrealized gain (loss) on available-for-sale financial assets For the Year Ended December 31, 2017 NT$ Balance at January 1, 2017 $ (197,314 ) Unrealized gain arising on revaluation of available-for-sale financial assets 169,585 Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets 50,206 Cumulative gain reclassified to profit or loss on disposal of available-for-sale financial assets (1,517 ) Share from associates and joint venture accounted for using the equity method 401,610 Balance at December 31, 2017 $ 422,570 3) Unrealized gain (loss) on financial assets at FVTOCI For the Year Ended December 31 2018 2019 NT$ NT$ US$ (Note 4) Balance at January 1 $ 422,570 $ (1,015,107 ) $ (33,939 ) Adjustment on initial application of IFRS 9 (287,053 ) — — Balance at January 1 as adjusted 135,517 (1,015,107 ) (33,939 ) Unrealized gain (loss) recognized during the year Debt instruments (63,076 ) (2,052 ) (69 ) Equity instruments (398,513 ) (283,472 ) (9,477 ) Share from associates and joint venture accounted for using the equity method (555,271 ) 1,501,689 50,207 Realized loss (gain) recognized during the year Disposal of equity instruments and transferred cumulative gain to retained earnings (1,518 ) — — Disposal of associates and joint venture accounted for using the equity method (133,364 ) — — Share from associates and joint venture accounted for using the equity method 1,118 (404,156 ) (13,512 ) Balance at December 31 $ (1,015,107 ) $ (203,098 ) $ (6,790 ) e . Balance at Balance at January 1 Addition Decrease December 31 2017 Shares held by subsidiaries 145,883 — — 145,883 Shares reserved for bonds conversion 120,000 — — 120,000 265,883 — — 265,883 2018 Shares held by subsidiaries 145,883 — (72,942 ) 72,941 Shares reserved for bonds conversion 120,000 — (120,000 ) — Shares repurchased from dissenting shareholders in accordance with Business Mergers And Acquisitions Act — 1,852 (1,852 ) — 265,883 1,852 (194,794 ) 72,941 2019 Shares held by subsidiaries 72,941 — — 72,941 The Company’s shares held by its subsidiaries at each balance sheet date were as follows: Shares Held By Subsidiaries Carrying Amount Carrying Amount Fair Value Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2018 ASE Test 44,100 $ 1,380,721 $ 2,571,044 J&R Holding 23,352 381,709 1,361,415 ASE Test, Inc. 5,489 196,677 320,031 72,941 $ 1,959,107 $ 4,252,490 December 31, 2019 ASE Test 44,100 $ 1,380,721 $ 46,162 $ 3,669,140 $ 122,673 J&R Holding 23,352 381,709 12,762 1,942,876 64,957 ASE Test, Inc. 5,489 196,677 6,576 456,717 15,270 72,941 $ 1,959,107 $ 65,500 $ 6,068,733 $ 202,900 Fair value (Level 1) of the Company’s shares held by subsidiaries is based on the closing price from an available published price quotation. In March 2018, ASE’s board of directors approved, in accordance with Business Mergers and Acquisitions Act, to repurchase ASE’s 1,852 thousand ordinary shares at $38.5 per share held by the shareholders dissenting on the share exchange transaction which has been approved by both of ASE and SPIL’s special shareholders’ meetings on February 12, 2018. In addition, ASE’s board of directors approved a capital reduction in April 2018 to cancel ASE’s 121,852 thousand treasury shares and the record date was April 9, 2018. ASE has completed the registration formalities before April 30, 2018. ASE issued ordinary shares in connection with its merger with its subsidiaries. The shares held by its subsidiaries were reclassified to treasury shares on the proportion owned by ASE. As disclosed in Note 1, ASE’s ordinary shares held by subsidiaries were exchanged to the Company’s ordinary shares on April 30, 2018 in accordance with the joint share exchange agreement. The subsidiaries holding the aforementioned treasury shares retain shareholders’ rights except the rights to participate in any capital increase by cash and voting. f. Non-controlling interests For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 12,000,551 $ 13,190,129 $ 17,639,487 $ 589,752 Adjustment on initial application of IFRS 15 — 5,183 — — Balance at January 1 as adjusted 12,000,551 13,195,312 17,639,487 589,752 Share of profit for the year 1,677,941 1,203,588 1,207,974 40,387 Other comprehensive income (loss) Exchange difference on translating foreign operations (334,920 ) (198,365 ) (414,010 ) (13,842 ) Unrealized gain on available-for-sale financial assets 5,763 — — — Unrealized loss on equity instruments at FVTOCI — (23,928 ) (10,773 ) (360 ) Remeasurement on defined benefit plans (13,724 ) (30,079 ) (7,422 ) (248 ) Non-controlling interests arising from acquisition of subsidiaries (Note 30) — 3,582,866 666,651 22,289 Subscribing for ordinary shares form subsidiaries’ cash capital increase — — 83,044 2,776 Acquisition of non-controlling interests in subsidiaries (Note 32) — (2,492,915 ) (5,084,785 ) (170,003 ) Partial disposal of subsidiaries (Note 32) (3,055 ) 1,693,064 — — Subsidiaries’ buy back of their own outstanding ordinary shares (Note 32) — (801,884 ) (2,017,319 ) (67,446 ) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries $ 263,213 $ 1,936,643 $ 1,672,310 $ 55,911 Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries (159,200 ) — — — Cash dividends to non-controlling interests (246,440 ) (424,815 ) (360,245 ) (12,044 ) Balance at December 31 $ 13,190,129 $ 17,639,487 $ 13,374,912 $ 447,172 |
Profit Before Income Tax
Profit Before Income Tax | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Profit Before Income Tax | 26. PROFIT BEFORE INCOME TAX a. Other operating inco m For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Rental income $ 131,570 $ 182,411 $ 136,301 $ 4,557 Gains (losses) on disposal of property, plant and equipment and other assets 367,110 (14,644 ) (164,187 ) (5,490 ) Impairment losses on property, plant and equipment and goodwill (714,675 ) (133,071 ) (201,006 ) (6,720 ) Loss on damages and claims (85,585 ) (24,114 ) (459,544 ) (15,364 ) Others 410,136 361,001 419,881 14,038 $ 108,556 $ 371,583 $ (268,555 ) $ (8,979 ) b. Other income For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Government subsidy $ 341,844 $ 435,950 $ 624,351 $ 20,874 Interest income 306,871 466,211 549,681 18,378 Dividends income 59,039 190,397 185,061 6,187 $ 707,754 $ 1,092,558 $ 1,359,093 $ 45,439 c. Other gains, net For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14) $ — $ 7,421,408 $ 319,712 $ 10,689 Net gains on financial assets mandatorily at FVTPL — 3,388,485 3,631,763 121,423 Gain on disposal of subsidiaries (Note 31) 5,589,457 — — — Net losses arising on financial instruments held for trading (3,111,253 ) (1,398,995 ) (1,984,941 ) (66,364 ) Net gains on financial assets designated as at FVTPL 327,351 — — — Foreign exchange gains (losses), net 3,502,586 (1,015,615 ) 1,125,681 37,635 Impairment losses on financial assets (50,206 ) (521,010 ) (400,201 ) (13,380 ) Others $ 1,518 $ — $ (8,025 ) $ (268 ) $ 6,259,453 $ 7,874,273 $ 2,683,989 $ 89,735 (Concluded) In addition to the the disclosed and the Group recognized a remeasurement gain of NT$7,421,408 thousand for the year ended December 31, 2018. d. Finance costs For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ — $ — $ 88,742 $ 2,967 Total interest expense for financial liabilities measured at amortized cost 2,016,298 3,597,932 4,211,541 140,807 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (190,137 ) (11,648 ) (35,713 ) (1,194 ) Property, plant and equipment (51,262 ) (50,309 ) (77,715 ) (2,598 ) Investment properties (13 ) (89 ) — — 1,774,886 3,535,886 4,186,855 139,982 Other finance costs 24,608 32,355 16,540 553 $ 1,799,494 $ 3,568,241 $ 4,203,395 $ 140,535 Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2017 2018 2019 Annual interest capitalization rates Inventories related to real estate business (%) 4.35-5.39 4.35 4.35-4.85 Property, plant and equipment (%) 1.26-5.49 1.84-4.52 0.96-4.03 Investment properties (%) 1.26-1.97 1.84-2.23 — e. Depreciation and amortization For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 28,625,287 $ 39,893,786 $ 45,240,667 $ 1,512,560 Right-of-use assets — — 1,055,458 35,288 Investment properties 122,231 392,667 594,110 19,863 Other intangible assets 457,666 2,402,450 3,576,606 119,579 Total $ 29,205,184 $ 42,688,903 $ 50,466,841 $ 1,687,290 Summary of depreciation by function Operating costs $ 26,731,714 $ 37,903,050 $ 43,749,333 $ 1,462,699 Operating expenses 2,015,804 2,383,403 3,140,902 105,012 $ 28,747,518 $ 40,286,453 $ 46,890,235 $ 1,567,711 Summary of amortization by function Operating costs $ 140,175 $ 1,394,664 $ 2,092,074 $ 69,946 Operating expenses 317,491 1,007,786 1,484,532 49,633 $ 457,666 $ 2,402,450 $ 3,576,606 $ 119,579 Operating expenses directly related to investment properties For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 465,458 $ 1,276,751 $ 1,232,826 $ 41,218 f Employee benefits expense For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 2,340,826 $ 2,965,054 $ 3,148,209 $ 105,256 Defined benefit plans 266,267 291,333 277,041 9,263 2,607,093 3,256,387 3,425,250 114,519 Equity-settled share-based payments 438,765 215,648 871,699 29,144 Other employee benefits 51,043,198 63,940,430 70,279,752 2,349,707 $ 54,089,056 $ 67,412,465 $ 74,576,701 $ 2,493,370 Summary of employee benefits expense by function Operating costs $ 35,978,403 $ 45,363,170 $ 49,173,778 $ 1,644,058 Operating expenses 18,110,653 22,049,295 25,402,923 849,312 $ 54,089,056 $ 67,412,465 $ 74,576,701 $ 2,493,370 g Employees’ compensation and the remuneration to directors The Articles before and after the amendment approved in shareholders’ meeting in June 2019 both stipulates to distribute employees’ compensation and remuneration to directors at the rates in 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors. For the Year Ended December 31 2018 2019 Accrual Rate Accrual Amount Accrual Rate Accrual Amount (NT$) NT$ US$ (Note 4) Employees’ compensation 0.20% $ 45,430 0.20% $ 34,400 $ 1,150 Remuneration to directors 0.15% 34,073 0.40% 68,803 2,300 If there is a change in the proposed amounts after the consolidated financial statement authorized for issue, the differences are recorded as a change in accounting estimate and will be adjusted in the following year. In March 2019, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2018. The differences between the resolved amounts and the accrued amounts reflected in the consolidated financial statements for the years ended December 31, 2018 were deemed changes in estimates. The difference was NT$3 thousand (US$0.1 thousand) and was For Year 2018 Employees’ compensation Remuneration to directors NT$ NT$ Resolved by the board of directors $ 45,430 $ 34,070 Recognized in the consolidated financial statements $ 45,430 $ 34,073 Information on the employees’ compensation and the remuneration to directors resolved by the board of directors are available on the Market Observation Post System website of the Taiwan Stock Exchange (the “ TSE |
Income Tax
Income Tax | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Income Tax | 27. INCOME TAX The Company and its subsidiaries expected to file a consolidate tax return for corporate income tax starting from 2019 and for unappropriated earnings starting from 2018. a. Income tax recognized in profit or loss The major components of income tax were as follows: For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 4,979,766 $ 5,207,309 $ 5,002,954 $ 167,267 Income tax on unappropriated earnings 1,076,353 (1,022,560 ) 19,115 639 Changes in estimate for prior years (88,162 ) (103,822 ) (352,579 ) (11,788 ) 5,967,957 4,080,927 4,669,490 156,118 Deferred income tax In respect of the current year 534,472 (227,327 ) 563,512 18,840 Effect of tax rate changes — 657,346 54,072 1,808 Changes in estimate for prior years 52,872 5,696 (213,758 ) (7,147 ) Effect of foreign currency exchange differences (31,698 ) (3,273 ) (62,070 ) (2,075 ) 555,646 432,442 341,756 11,426 Income tax expense recognized in profit or loss $ 6,523,603 $ 4,513,369 $ 5,011,246 $ 167,544 A reconciliation of income tax expense calculated at the statutory rates and income tax expense recognized in profit or loss was as follows: For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 31,020,663 $ 31,937,678 $ 23,279,811 $ 778,328 Income tax expense calculated at the statutory rates $ 10,890,498 $ 13,540,599 $ 11,802,811 $ 394,611 Nontaxable expense in determining taxable income 483,715 353,019 459,133 15,350 Tax-exempt income (623,566 ) (2,515,453 ) (495,883 ) (16,579 ) Additional income tax on unappropriated earnings 1,076,353 (1,022,560 ) 19,115 639 For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Loss carry-forward and income tax credits currently used $ (1,124,043 ) $ (971,124 ) $ (898,198 ) $ (30,030 ) Remeasurement of deferred income tax assets, net (4,131,473 ) (4,776,271 ) (5,588,335 ) (186,838 ) Changes in estimate for prior periods (88,162 ) (103,822 ) (352,579 ) (11,788 ) Withholding tax 40,281 8,981 65,182 2,179 Income tax expense recognized in profit or loss $ 6,523,603 $ 4,513,369 $ 5,011,246 $ 167,544 For the year ended December 31, 2017, the Group applied a tax rate of 17% for resident entities subject to the Income Tax Law of the R.O.C. The Income Tax Act in the R.O.C. was amended in 2018, and the corporate income tax rate was adjusted from 17% to 20%. In addition, the rate of the corporate surtax applicable to the 2018 unappropriated earnings was reduced from 10% to 5%. The subsidiaries located in China applied tax rate of 25%. For other jurisdictions, the Group measures taxes by using the applicable tax rate for each individual jurisdiction. In July 2019, the President of the R.O.C. announced the amendments to the Statute for Industrial Innovation, which stipulate that the amounts of unappropriated earnings in 2018 and thereafter that are reinvested in the construction or purchase of certain assets or technologies are allowed as deduction when computing the income tax on unappropriated earnings. The Group has already deducted the amount of capital expenditure from the unappropriated earnings in 2018 that was reinvested when calculating the tax on unappropriated earnings. However, the Group did not deduct such investment amounts from the undistributed earnings in calculation of income tax on unappropriated earnings in 2019. b. Income tax recognized directly in equity For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ 262 $ (1,099 ) $ 1,404 $ 47 c. Income tax recognized in other comprehensive income For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ (51,217 ) $ 55,346 $ 74,308 $ 2,484 Unrealized loss on equity instruments at fair — — (78,124 ) (2,612 ) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Effect of tax rate changes $ — $ 70,755 $ — $ — Income tax recognized in other comprehensive income $ (51,217 ) $ 126,101 $ (3,816 ) $ (128 ) d. Current tax assets and liabilities December 31 2018 2019 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 50,456 $ 90,569 $ 3,028 Prepaid income tax 473,807 462,523 15,464 $ 524,263 $ 553,092 $ 18,492 Current tax liabilities Income tax payable $ 6,781,136 $ 4,858,578 $ 162,440 e. Deferred tax assets and liabilities The Group offset certain deferred tax assets and deferred tax liabilities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 2017 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (3,758,847 ) $ (101,576 ) $ — $ — $ (18,643 ) $ (3,879,066 ) Defined benefit obligation 873,484 (26,736 ) (51,217 ) — (15,291 ) 780,240 FVTPL financial instruments (21,363 ) (86,342 ) — — 2,802 (104,903 ) Others 1,079,824 (22,748 ) — 262 (28,929 ) 1,028,409 (1,826,902 ) (237,402 ) (51,217 ) 262 (60,061 ) (2,175,320 ) Loss carry-forward 1,124,541 (456,246 ) — — 13,146 681,441 Investment credits 382,736 138,002 — — 13,475 534,213 $ (319,625 ) $ (555,646 ) $ (51,217 ) $ 262 $ (33,440 ) $ (959,666 ) For the year ended December 31, 2018 Balance at January 1 Adjustment on initial Application of IFRS 15 Recognized in Recognized in Other Comprehensive Income Recognized in Exchange Acquisitions Balance at NT$ NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (3,879,066 ) $ — $ (600,229 ) $ — $ — $ (21,146 ) $ (45,873 ) $ (4,546,314 ) Defined benefit obligation 780,240 — (131,687 ) 126,101 — 27,884 262,286 1,064,824 FVTPL financial instruments (104,903 ) — 284,659 — — (137 ) 27,402 207,021 Others 1,028,409 (97,358 ) (26,147 ) — (1,099 ) 74,327 294,540 1,272,672 (2,175,320 ) (97,358 ) (473,404 ) 126,101 (1,099 ) 80,928 538,355 (2,001,797 ) Loss carry-forward 681,441 — (50,059 ) — — 28,293 12,600 672,275 Investment credits 534,213 — 91,021 — — 5,932 — 631,166 $ (959,666 ) $ (97,358 ) $ (432,442 ) $ 126,101 $ (1,099 ) $ 115,153 $ 550,955 $ (698,356 ) For the year ended December 31, 2019 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Balance at NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (4,546,314 ) $ (80,593 ) $ — $ — $ (17,949 ) $ (16,917 ) $ (4,661,773 ) Defined benefit obligation 1,064,824 (57,746 ) 74,308 — (2,803 ) — 1,078,583 FVTPL financial instruments 207,021 43,285 — — 9 — 250,315 Others 1,272,672 6,148 (78,124 ) 1,404 (21,763 ) 8,184 1,,188,521 (2,001,797 ) (88,906 ) (3,816 ) 1,404 (42,506 ) (8,733 ) (2,141,354 ) Loss carry-forward 672,275 (166,128 ) — — (12,203 ) 48,837 542,781 Investment credits 631,166 (86,722 ) — — (7,404 ) — 537,040 $ (698,356 ) $ (341,756 ) $ (3,816 ) $ 1,404 $ (62,113 ) $ 40,104 $ (1,064,533 ) Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (152,000 ) $ (2,694 ) $ — $ — $ (600 ) $ (566 ) $ (155860 ) Defined benefit obligation 35,601 (1,931 ) 2,484 — (94 ) — 36,060 FVTPL financial instruments 6,921 1,447 — — — — 8,368 Others 42,550 205 (2,612 ) 47 (726 ) 274 39,738 (66,928 ) (2,973 ) (128 ) 47 (1,420 ) (292 ) (71,694 ) Loss carry-forward 22,477 (5,554 ) — — (408 ) 1,633 18,148 Investment credits 21,102 (2,899 ) — — (248 ) — 17,955 $ (23,349 ) $ (11,426 ) $ (128 ) $ 47 $ (2,076 ) $ 1,341 $ (35,591 ) f. Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences December 31 2018 2019 NT$ NT$ US$ (Note 4) Loss carry-forward $ 666,043 $ 966,783 $ 32,323 Investment credits — 51,217 1,712 Deductible temporary differences 332,255 446,754 14,937 $ 998,298 $ 1,464,754 $ 48,792 The unrecognized loss carry-forward will expire through 2030. g. Information about unused loss carry-forward, unused investment credits, tax-exemption and other tax relief As of December 31, 2019, the unused loss carry-forward comprised of: Expiry Year NT$ US$ (Note 4) 2020 $ 104,330 $ 3,488 2021 78,009 2,608 2022 140,301 4,691 2023 298,669 9,986 2024 and thereafter 888,255 29,698 $ 1,509,564 $ 50,471 As of December 31, 2019, unused investment credits comprised of: Remaining Creditable Amount Tax Credit Source NT$ US$ Expiry Year (Note 4) Purchase of machinery and equipment $ 510,573 $ 17,070 2025 Others 77,684 2,597 2025 and thereafter $ 588,257 $ 19,667 As of December 31, 2019, profits attributable to the following expansion projects were exempted from income tax for a 5-year period: Tax-exemption Period Construction and expansion of 2007 by ASE 2016.01-2020.12 Construction and expansion of 2009 by ASE Test Inc. 2018.01-2022.12 Construction and expansion of 2008 by ASE Electronics Inc. 2016.01-2020.12 Some China subsidiaries qualified as high technology enterprises were entitled to a reduced income tax rate of 15% and were eligible to deduct certain times of research and development expenses from their taxable income. h. Unrecognized deferred tax liabilities associated with investments As of December 31, 2018 and 2019, the taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities have been recognized were NT$28,810,874 thousand and NT$27,139,427 thousand (US$907,370 thousand), respectively. i. Income tax assessments The tax returns of the Company and its R.O.C. subsidiaries through 2017 have been examined by the tax authorities. |
Earnings Per Share
Earnings Per Share | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Earnings Per Share | 28. EARNINGS PER SHARE The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows: Net profit for the year For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 22,819,119 $ 26,220,721 $ 17,060,591 $ 570,397 Effect of potentially dilutive ordinary shares: From subsidiaries’ potentially dilutive ordinary shares (813,627 ) (418,295 ) (385,865 ) (12,901 ) From the investments in associates (367,687 ) — — — From convertible bonds 93,781 — — — Earnings used in the computation of diluted earnings per share $ 21,731,586 $ 25,802,426 $ 16,674,726 $ 557,496 Weighted average number of ordinary shares outstanding For the Year Ended December 31 2017 2018 2019 Weighted average number of ordinary shares in computation of basic earnings per share 4,080,443 4,245,247 4,251,964 Effect of potentially dilutive ordinary shares: From convertible bonds 62,456 — — From employee share options 19,934 5,103 10,232 From employees’ compensation 21,787 779 570 Weighted average number of ordinary shares in computation of diluted earnings per share 4,184,620 4,251,129 4,262,766 For the computation of earnings per ADS, the denominators were the half of the aforementioned weighted average outstanding shares (1 ADS represents 2 ordinary shares) while the numerators held constant. The Group is able to settle the employees’ compensation by cash or shares. The Group assumed that the entire amount of the compensation would be settled in shares and the resulting potential shares were included in the weighted average number of ordinary shares outstanding used in the computation of diluted earnings per share if the effect is dilutive. Such dilutive effect of the potential shares was included in the computation of diluted earnings per share until the shareholders approve the number of shares to be distributed to employees at their meeting in following year. The third unsecured convertible overseas bonds issued by ASE were of anti-dilutive effect for the year ended December 31, 2017 and, therefore, were excluded from the computation of diluted earnings per share for the respective year. |
Share-based Payment Arrangement
Share-based Payment Arrangements | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Share-based Payment Arrangements | 29. SHARE-BASED PAYMENT ARRANGEMENTS a. Employee share option plans of the Company The Company’s Option Plan In order to attract, retain and reward employees, the Company has its employee share option plan for the Group’s full-time employees and registered 150,000 thousand share options in 2018. Each share option represents the right to purchase one ordinary share of the Company when exercised. Under the terms of the plan, share options are granted at an exercise price equal to or not less than the closing price of the ordinary shares listed on the TSE at the issue date. The right of those share options granted under the plan is valid for 10 years, non-transferable and exercisable at certain percentages subsequent to the second anniversary of the grant date. For any subsequent changes in the Company’s capital structure or when cash dividend per ordinary share exceeds 1.5% of the market price per ordinary share, the exercise price is accordingly adjusted. ASE’s Option Plans assumed by the Company ASE had five employee share option plans for the Group’s full-time employees. Each share option represents the right to purchase one ordinary share of ASE when exercised. Under the terms of the plans, share options are granted at an exercise price equal to or not less than the closing price of the ordinary shares listed on the TSE at the issue date. The option rights of these plans are valid for 10 years, non-transferable and exercisable at certain percentages subsequent to the second anniversary of the grant date. For any subsequent changes in ASE’s capital structure, the exercise price was accordingly adjusted. As disclosed in Note 1, the Company assumed ASE’s obligations of outstanding employee share option plans starting from April 30, 2018 and each share option represents the right to purchase 0.5 ordinary share of the Company with all other terms and conditions held constant. Information about the share option plans that ASE granted for the year ended December 31, 2017 and for the period from January 1, 2018 through April 29, 2018 was as follows: For the Year Ended December 31, 2017 For the Period from January 1, 2018 to April 29, 2018 Weighted Weighted Average Average Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance, beginning of period 210,795 $ 27.3 135,961 $ 30.2 Options forfeited (5,407 ) 36.3 (1,692 ) 36.3 Options expired (1,790 ) 21.1 — — Options exercised (67,637 ) 21.0 (20,557 ) 26.0 Options transferred to the Company in accordance with the joint share exchange agreement — — (113,712 ) 30.9 Balance, end of period 135,961 30.2 — — Options exercisable, end of period 85,642 26.5 — — Information about the share option plans that the Company granted and assumed for the period from April 30, 2018 through December 31, 2018 and for the year ended December 31, 2019 was as follows: For the Year Ended December 31 2018 2019 Weighted Weighted Average Average Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance, beginning of year — $ — 183,814 $ 58.1 Options assumed on April 30, 2018 56,856 61.7 — — Options granted 131,863 56.4 — — Options forfeited (1,582 ) 71.5 (4,214 ) 61.8 Options exercised (3,323 ) 43.6 (8,814 ) 48.4 Balance, end of year 183,814 58.1 170,786 57.0 Options exercisable, end of year 36,354 58.1 33,822 63.5 Fair value of options granted (NT$) $ 16.28-19.12 $ — The weighted average share prices at exercise dates of share options for the year ended December 31, 2017, the period from January 1, 2018 to April 29, 2018, the period from April 30, 2018 to December 31, 2018, and the year ended December 31, 2019 were NT$37.6, NT$41.0, NT$68.5 and NT$69.3 (US$2.3), respectively. The options granted in 2007 were expired in December 2017 and, therefore, NT$47,087 thousand was reclassified from capital surplus arising from employee share options to capital surplus arising from expired share options. Information about the outstanding share options that the Company granted and assumed at each balance sheet date was as follows: Range of Exercise Price Per Share (NT$) Weighted Average Remaining Contractual Life (Years) December 31, 2018 ASE 4 th 40.8-45.2 1.5 ASE 5 th 73.0 6.7 The Company 1 st 56.4 9.9 December 31, 2019 ASE 4 th 40.8-45.2 0.5 ASE 5 th 73.0 5.7 The Company 1 st 54.4 8.9 b. Employee share option plans of subsidiaries ASE Mauritius Inc. ASE Mauritius Inc. has an employee share option plan for full-time employees of the Group which granted 30,000 thousand units in December 2007. Under the terms of the plan, each unit represents the right to purchase one ordinary share of ASE Mauritius Inc. when exercised. The option rights of the plan are valid for 10 years, non-transferable and exercisable at certain percentages subsequent to the second anniversary of the grant date. The option rights of the plan was expired in December 2017, of which shares had not been exercised and, therefore, NT$159,200 thousand was reclassified from non-controlling interest to capital surplus arising from expired employee share options. Information about share options was as follows: For the Year Ended December 31, 2017 Number of Exercise Options Price (In Per Share Thousands) (US$) Balance at January 1 28,470 $ 1.7 Options forfeited (250 ) 1.7 Options expired (28,220 ) 1.7 Balance at December 31 — — Options exercisable, end of year — — USIE The terms of the plans issued by USIE were the same with those option plans previously granted by ASE. Information about share options was as follows: For the Year Ended December 31 2017 2018 2019 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Balance at January 1 25,933 $ 2.2 25,556 $ 2.2 16,711 $ 2.1 Options exercised (377 ) 1.9 (8,845 ) 2.2 (8,362 ) 2.0 Balance at December 31 25,556 2.2 16,711 2.1 8,349 2.3 Options exercisable, end of year 25,556 2.2 16,711 2.1 8,349 2.3 Information about USIE’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (US$) Weighted Average Remaining Contractual Life (Years) December 31, 2018 1 st 1.5 2.0 2 nd rd 2.4-2.9 2.1 December 31, 2019 1 st 1.5 1.0 3 rd 2.9 1.4 In 2017, 2018 and 2019, the Group’s shareholdings in USIE decreased because USIE’s share options were exercised. The transaction was accounted for as an equity transaction since the Group did not cease to have control over USIE and, as a result, capital surplus was decreased in NT$52,388 thousand, NT$1,239,456 thousand and NT$981,078 thousand (US$32,801 thousand) for the years ended December 31, 2017, 2018 and 2019, respectively. USISH Under the share option plan issued in 2015 (“2015 share options”), each unit represents the right to purchase one ordinary share of USISH when exercised. The options are valid for 10 years, non-transferable and exercisable at certain percentages subsequent to the second anniversary of the grant date incorporated with certain performance conditions. For any subsequent changes in USISH’s capital structure, the exercise price is accordingly adjusted. IIn November 2019, the shareholders’ meeting of USISH approved a share option plan (“2019 share options”) and granted 17,167 thousand share options to its employees. Each unit represents the right to purchase one ordinary share of USISH when exercised. The options are valid for 5 years and are exercisable at certain percentages within 12 months subsequent to the second, third and fourth anniversary of the grant date with the In addition, in November 2019, the shareholders’ meeting of USISH approved a restricted share plan (“2019 restricted shares”) and granted 6,156 thousand ordinary shares to its directors (excluding independent directors), supervisors and employees. The plan was of 3 phases starting from November 2019 and each phase lasts for 1 year with valid period of 4.5 years, 3.5 years and 2.5 years, respectively. Upon satisfaction of certain performance conditions within each phase, participants are entitled to subscribe a certain percentage of the total USISH’s ordinary shares issued under the plan with a lock-up period of 1 year. For any subsequent changes in USISH’s capital structure, the exercise price is accordingly adjusted. Information about share options was as follows: For the Year Ended December 31 2017 2018 2019 Number of Exercise Number of Exercise Number of Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (CNY) Thousands) (CNY) Thousands) (CNY) Balance at January 1 24,997 $ 15.5 22,341 $ 15.5 21,537 $ 15.5 Options granted — — — — 23,323 13.3 Options exercised — — — — (3,164 ) 15.5 Options forfeited (2,656 ) 15.5 (804 ) 15.5 (463 ) 15.4 Balance at December 31 22,341 15.5 21,537 15.5 41,233 14.3 Options exercisable, end of year 8,896 15.5 12,884 15.5 13,694 15.5 Fair value of options granted (CNY) $ — $ — $ 6.27-13.47 Information about USISH’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (CNY) Remaining Contractual Life (Years) December 31, 2018 2015 share options 15.5 6.9 December 31, 2019 2015 share options 15.5 5.9 2019 share options 13.3 4.9 2019 restricted shares 13.3 4.3 The Group’s shareholdings in USISH decreased because the abovementioned 2015 share options were exercised in 2019. The transaction was accounted for as an equity transaction since the Group did not cease to have control over USISH and, as a result, capital surplus increased by NT$105,785 thousand (US$3,537 thousand). c. New shares reserved for subscription by employees under cash capital increase The board of directors of ASE approved the cash capital increase in December 2016 and, as required under the Company Act in the R.O.C., simultaneously granted options to employees to purchase 10% of such newly issued shares. The grant of the options was accounted for as employee options, accordingly a share-based compensation, and was measured at fair value in accordance with IFRS 2. ASE recognized employee benefits expense and capital surplus arising from exercised employee share options of NT$84,000 thousand in full at the grant date (also the vested date), of which 4,836 thousand shares were not exercised and, therefore, NT$13,541 thousand was reclassified from capital surplus arising from exercised employee share options to capital surplus arising from expired share options. Information about ASE’s employee share options related to the aforementioned newly issued shares was as follows: Number of Options (In Thousand) Options granted for the year ended 2017 30,000 Options exercised for the year ended 2017 25,164 Fair value of options granted NT$2.80 per share Fair value was measured using the Black-Scholes Option Pricing Model and the inputs to the model were as follows: Share price at the grant date NT$36.55 per share Exercise price NT$34.30 per share Expected volatility (%) 27.15 Expected lives 47 days Expected dividend yield — Risk free interest rate (%) 0.37 d. The fair value of USISH’s 2019 restricted shares were measured at the grant date by using the Black-Scholes Option Pricing Model incorporated with the effect of the lock-up period, while the fair value of USISH’s 2019 share options and the Company’s 1 st The Company 1 st USISH 2019 share options USISH 2019 restricted shares Share price at the grant date NT$58.80 per share CNY15.84 per share CNY16.30 per share Exercise price NT$56.40 per share CNY13.34 per share CNY13.34 per share Expected volatility (%) 27.77-28.86 45.07-51.80 47.77 Expected lives 4.8 years-7.0 years 3.0 years-5.0 years - Expected dividend yield - - - Risk free interest rate (%) 0.73-0.80 2.80-2.97 2.70 Expected volatilities were based on ASE’s, the Company’s and USISH’s historical share prices annualized volatilities. For the years ended December 31, 2017, 2018 and 2019, employee benefits expense recognized on the aforementioned employee share option plans and the restricted share plan were NT$354,765 thousand, NT$215,648 thousand and NT$871,699 thousand (US$29,144 thousand), respectively. |
Business Combinations
Business Combinations | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Business Combinations | 30. BUSINESS COMBINATIONS a. Subsidiaries acquired Principal Activity Date of Acquisition Proportion of Voting Equity Interests Acquired (%) Consideration Transferred NT$ US$ (Note 4) SPIL Engaged in the assembly, testing and turnkey services of integrated circuits April 30, 2018 100.00 $ 168,440,585 AMPI Engaged in the manufacturing of integrated circuit April 30, 2019 50.97 $ 250,000 $ 8,358 ASEEE Engaged in the production of embedded substrate April 26, 2019 51.00 $ — $ — UGPL Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules October 31, 2019 60.00 $ 313,057 $ 10,467 As disclosed in Note 1, the Company acquired 100% shareholdings of SPIL at NT$51.2 in cash per SPIL’s ordinary share in accordance with the joint share exchange agreements between ASE and SPIL. As disclosed in Note 14, the Group obtained control over AMPI and ASEEE in April 2019, respectively. In October 2019, The Group’s subsidiary, Universal Global Electronics Co., Ltd., acquired 60% shareholdings of UGPL with a total consideration based on independent professional appraisal reports. a. Assets acquired and liabilities assumed at the date of acquisition SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Assets Cash and cash equivalents $ 20,088,970 $ 349,496 $ 23,197 $ 108,718 Trade and other receivables 15,840,649 371,144 5,732 58,713 Inventories 5,693,644 403,887 11,033 229 Property, plant and equipment 81,985,622 683,207 1,361,572 525,048 Intangible assets 31,354,386 128,900 290,757 11,704 Others 24,945,922 237,766 317,888 99,112 Liabilities Trade and other payables (19,755,598 ) (224,295 ) (133,278 ) (217,887 ) Borrowings and bonds payables (24,157,174 ) (951,519 ) (1,371,395 ) (190,737 ) Others (3,963,201 ) (148,723 ) (290,273 ) (63,708 ) Fair value of identifiable net assets acquired $ 132,033,220 $ 849,863 $ 215,233 $ 331,192 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Assets Cash and cash equivalents $ 11,685 $ 776 $ 3,635 Trade and other receivables 12,409 192 1,963 Inventories 13,503 369 8 Property, plant and equipment 22,842 45,522 17,554 Intangible assets 4,310 9,721 391 Others 7,949 10,628 3,314 Liabilities Trade and other payables (7,499 ) (4,456 ) (7,285 ) Borrowings and bonds payables (31,813 ) (45,851 ) (6,377 ) Others (4,972 ) (9,705 ) (2,130 ) Fair value of identifiable net assets acquired $ 28,414 $ 7,196 $ 11,073 The initial accounting for the acquisition of UGPL was tentative as of December 31, 2019. In addition, a call option on the remaining 40% non-controlling interests was also stipulated in the equity transfer agreement and recognized by the Group under the line item of financial assets at FVTPL. b . Non-controlling interest Non-controlling interests of SPIL were measured at fair value at the acquisition date by using market approach based on the valuation multiples of comparable companies and the discount rate for lack of marketability. The significant unobservable inputs is the discount rate for lack of marketability of 25%. Non-controlling interests of AMPI and ASEEE were measured at their proportionate share of the fair value of AMPI’s and ASEEE’s identifiable net assets, respectively. Non-controlling interests of UGPL were measured at fair value at the acquisition date by using market approach incorporating transaction prices of comparable companies and the discount rate for lack of control. The significant unobservable inputs is the discount rate for lack of control of 31%. As aforementioned, such non-controlling interests measurements were tentative as of December 31, 2019. c. Goodwill recognized on acquisitions SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Consideration transferred $ 168,440,585 $ 250,000 $ — $ 313,057 Add: Fair value of investments previously owned — 315,925 117,609 — Add: Non-controlling interests 3,582,866 416,716 105,464 142,494 Less: Fair value of identifiable net assets acquired (132,033,220 ) (849,863 ) (215,233 ) (331,192 ) Goodwill recognized on acquisition $ 39,990,231 $ 132,778 $ 7,840 $ 124,359 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Consideration transferred $ 8,358 $ — $ 10,467 Add: Fair value of investments previously owned 10,563 3,932 — Add: Non-controlling interests 13,932 3,526 4,764 Less: Fair value of identifiable net assets acquired (28,414 ) (7,196 ) (11,073 ) Goodwill recognized on acquisition $ 4,439 $ 262 $ 4,158 The goodwill form acquisitions mainly represents the control premium. In addition, the consideration paid for acquisitions effectively included amounts attributed to the benefits of expected synergies, such as revenue growth and future market expansions. These benefits are not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. The goodwill recognized on acquisition is not expected to be deductible for tax purpose. As of December 31, 2019, the Group has completed the identification of the difference between the cost of the investment and the Group’s share of the net fair value of identifiable assets and liabilities of AMPI and ASEEE. Due to the necessary valuations and calculations not yet finalized, the initial accounting for the acquisition of UGPL was tentative based on the Group’s and the independent professional’s best estimates as of December 31, 2019. d. Net cash outflow (inflow) on acquisition of subsidiaries SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Consideration paid in cash $ 168,440,585 $ 250,000 $ — $ 313,057 Less: Payable for consideration representing the ordinary shares originally held by ASE (53,109,760 ) — — — Less: Cash and cash equivalent acquired (20,088,970 ) (349,496 ) (23,197 ) (108,718 ) Net cash outflow (inflow) on acquisition of subsidiaries $ 95,241,855 $ (99,496 ) $ (23,197 ) $ 204,339 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Consideration paid in cash $ 8,358 $ — $ 10,467 Less: Cash and cash equivalent acquired (11,685 ) (775 ) (3,635 ) Net cash outflow (inflow) on acquisition of subsidiaries $ (3,327 ) $ (775 ) $ 6,832 e . Impact of acquisitions on the results of the Group The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows: SPIL (For the Period from April 30, 2018 through December 31, 2018) AMPI (For the Period from April 30, 2019 through December 31, 2019) ASEEE (For the Period from April 26, 2019 through December 31, 2019) UGPL (For the Period from October 31, 2019 through December 31, 2019) NT$ NT$ NT$ NT$ Operating revenue $ 61,247,727 $ 704,243 $ (1,159 ) $ 39,080 Net profit (loss) $ 7,629,382 $ (217,163 ) $ (469,598 ) $ (11,995 ) AMPI (For the Period from April 30, 2019 through December 31, 2019) ASEEE (For the Period from April 26, 2019 through December 31, 2019) UGPL (For the Period from October 31, 2019 through December 31, 2019) US$ (Note 4) US$ (Note 4) US$ (Note 4) Operating revenue $ 23,545 $ (39 ) $ 1,307 Net loss $ (7,261 ) $ (15,700 ) $ (401 ) Had these business combinations been in effect at the beginning of each annual reporting period and the investments originally accounted for using the equity method, as disclosed in Notes 14 and 26, been remeasured to their fair value as of January 1 of each respective annual reporting period, the Group’s operating revenues and profit for the year would have been NT$397,261,461 thousand and NT$25,687,447 thousand for the year ended December 31, 2018, and NT$413,782,708 thousand (US$13,834,260 thousand) and NT$18,030,506 thousand (US$602,825 thousand) for the year ended December 31, 2019, respectively. This pro-forma information is for illustrative purposes only and is not necessarily an indication of the operating revenue and results of operations of the Group that actually would have been achieved had the acquisition been completed at the beginning of each annual reporting period, nor is it intended to be a projection of future results. In determining the pro-forma operating revenue and profit for the year had each subsidiary been acquired at the beginning of each respective annual reporting period, the management: 1) Calculated the depreciation of property, plant and equipment and the amortization of intangible assets acquired on the basis of the fair values at the initial accounting for the business combination rather than the carrying amounts recognized in the respective pre-acquisition financial statements; and 2) Calculated borrowing costs based on the funding status, credit ratings and debt/equity ratios of the Group after the business combination. |
Disposal of Subsidiaries
Disposal of Subsidiaries | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Disposal of Subsidiaries | 31. DISPOSAL OF SUBSIDIARIES The Group disposed of its subsidiary, Kun Shan Ding Yue Real Estate Development Co., Ltd. (“KSDY”), in June 2017 and, as a result, the Group lost its control over KSDY. a. Gain on disposal of subsidiaries NT$ Total consideration $ 7,046,464 Net assets disposed of (1,457,007 ) Gain on disposal of KSDY $ 5,589,457 b. Analysis of assets and liabilities on the date control was lost NT$ Current assets Cash and cash equivalents $ 29,133 Inventories related to real estate business 1,427,874 Net assets disposed of $ 1,457,007 |
Equity Transaction with Non-con
Equity Transaction with Non-controlling Interests | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Equity Transaction with Non-controlling Interests | 32. EQUITY TRANSACTION WITH NON-CONTROLLING INTERESTS a. USIE In January 2018, the shareholders’ meeting of USIE resolved to repurchase its own outstanding 3,738 thousand ordinary shares at US$17.49 per share, and, as a result, the Group’s shareholdings in USIE increased from 96.9% to 98.6%. The transaction was accounted for as an equity transaction since the transaction did not change the Group’s control over USIE and capital surplus decreased by NT$1,127,632 thousand in 2018. In February 2018, the board of directors of USIE resolved February 26, 2018 was the record date for capital reduction and then the repurchased ordinary shares were subsequently cancelled. In July 2019, the shareholders’ meeting of USIE resolved to repurchase its own outstanding 7,378 thousand ordinary shares at US$14.30 per share, and, as a result, the Group’s shareholdings in USIE increased from 95.42% to 98.72%. The transaction was accounted for as an equity transaction since the transaction did not change the Group’s control over USIE and capital surplus decreased by NT$1,625,448 thousand (US$54,345 thousand) in 2019. In July 2019, the board of directors of USIE resolved July 23, 2019 was the record date for capital reduction and then the repurchased ordinary shares were subsequently cancelled. b. ASEN and SZ In March 2018, ASE’s board of directors resolved to acquire 40% shareholdings of ASEN from NXP B.V. at US$127,113 thousand by its subsidiary, J&R Holding. In addition, in August 2018, J&R Holding’s board of directors further resolved to sell 30% shareholdings of ASEN to Beijing Unis Capital Management Co., Ltd. at US$95,335 thousand. The aforementioned transaction resulted the Group’s shareholdings in ASEN to increase from 60% to 70%, and such transactions were accounted for as an equity transaction since the Group did not cease to have control over ASEN. The Group recognized a decrease in capital surplus by NT$622,811 thousand in 2018. In July 2019, ASE’s board of directors resolved to acquire 30% shareholdings of ASEN from Beijing Unis Capital Management Co., Ltd. at US$97,748 thousand by its subsidiary, J&R Holding. In addition, in July 2019, SPIL’s board of directors also resolved to acquire 30% shareholdings of SZ from Tibet Zixi Electronic Technology Co., Ltd. at US$162,870 thousand by its subsidiary, SPIL (Cayman) Holding Limited. Both the aforementioned transactions resulted the Group’s shareholdings in ASEN and SZ to increase from 70% to 100%, and such transactions were accounted for as an equity transaction since the Group did not cease to have control over ASEN and SZ. The Group recognized a decrease in capital surplus by NT$2,650,950 thousand (US$88,631 thousand) in 2019. c. ASEEE As disclosed in Note 14, ASE purchased ASEEE’s 150,000 thousand ordinary shares at par value through its capital increase by cash at NT$1,500,000 thousand (US$50,150 thousand) in May 2019. In July 2019, ASE further purchased all of ASEEE’s ordinary shares held by TDK in the amount of US$6,000 thousand. The Group eventually held 100% shareholdings of ASEEE and recognized a decrease in capital surplus by NT$128,805 thousand (US$4,306 thousand). d. Others In January 2017, USI completed its cash capital increase of NT$1,000,000 thousand and the Group’s shareholdings in USI increased from 75.2% to 75.7% since the Group did not proportionally subscribe for additional new shares. The transaction was accounted for as an equity transaction since the transaction did not change the Company’s control over USI and capital surplus increased by NT$3,055 thousand in 2017. In July 2018, ASE and UGTW’s board of directors have approved to acquire the outstanding ordinary shares of USIINC and USI at NT$35 and NT$18 per ordinary shares, respectively. ASE and UGTW also purchased the ordinary shares from dissenting shareholders in August 2018 and recognized an increase in capital surplus by NT$9,530 thousand. UGTW and ASE completed the acquisition of USI and USIINC’s remaining outstanding ordinary shares in 2018 and 2019, respectively, and recognized a decrease in capital surplus by NT$28,152 thousand in 2018 and an increase in capital surplus by NT$142 thousand (US$5 thousand) in 2019. USISH repurchased its own 13,037 thousand outstanding ordinary shares during the year ended December 31, 2019 and, as a result, the Group’s shareholdings in USISH increased from 74.6% to 77.7%. The transaction was accounted for as an equity transaction since the Group did not cease to have control over USISH and capital surplus decreased by NT$334,719 thousand (US$11,191 thousand). |
Cash Flows Information
Cash Flows Information | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Cash Flows Information | 33. CASH FLOWS INFORMATION a. Non-cash investing activities In addition to other notes, the Group entered into the following non-cash investing activities which were not reflected in the consolidated statements of cash flows For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 23,677,682 $ 39,092,238 $ 63,073,887 $ 2,108,789 Increase in other non-current assets $ 90,560 $ 402,255 $ 68,560 $ 2,292 Decrease (increase) in other payables 982,260 1,942,259 (6,254,579 ) (209,113 ) Capitalized borrowing costs (51,262 ) (50,309 ) (77,715 ) (2,598 ) $ 24,699,240 $ 41,386,443 $ 56,810,153 $ 1,899,370 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 1,487,334 $ 1,133,435 $ 441,444 $ 14,759 Decrease (increase) in other receivables 876 (5,791 ) 7,495 251 $ 1,488,210 $ 1,127,644 $ 448,939 $ 15,010 Payments for investment properties Purchase of investment properties $ 186,535 $ 125,853 $ 2,532 $ 85 Capitalized borrowing costs (13 ) (89 ) — — $ 186,522 $ 125,764 $ 2,532 $ 85 Payments for other intangible assets Purchase of other intangible assets $ 277,825 $ 537,659 $ 1,350,908 $ 45,166 Decrease in other payables 60,159 40,106 60,160 2,011 $ 337,984 $ 577,765 $ 1,411,068 $ 47,177 Net cash inflow from disposal of subsidiaries Consideration from disposal of subsidiaries $ 7,046,464 $ — $ — $ — Increase in other payables 3,552 — — — Cash and cash equivalents disposed of (29,133 ) — — — $ 7,020,883 $ — $ — $ — b. Changes in liabilities arising from financing activities For the year ended December 31, 2017 Short-term borrowings Bonds payable Long-term borrowings Total NT$ NT$ NT$ NT$ Balance at January 1, 2017 $ 20,955,522 $ 36,999,903 $ 53,115,563 $ 111,070,988 Financing cash flows (2,038,993 ) (1,123,972 ) (16,473,381 ) (19,636,346 ) Non-cash changes Bonds conversion — (11,650,369 ) — (11,650,369 ) Amortization of issuance cost — 319,463 5,790 325,253 Effects of foreign currency exchange (954,058 ) (1,402,245 ) (1,241,344 ) (3,597,647 ) Balance at December 31, 2017 $ 17,962,471 $ 23,142,780 $ 35,406,628 $ 76,511,879 For the year ended December 31, 2018 Short-term Borrowings Bonds Payable Long-term Borrowings Total NT$ NT$ NT$ NT$ Balance at January 1, 2018 $ 17,962,471 $ 23,142,780 $ 35,406,628 $ 76,511,879 Net financing cash flows 22,327,813 (6,185,600 ) 85,510,959 101,653,172 Non-cash changes Acquisition through business combinations (Note 30) 3,619,858 4,457,191 16,080,125 24,157,174 Bonds conversion — (4,457,191 ) — (4,457,191 ) Reclassification for the application of IFRS 9 (1,301,994 ) — — (1,301,994 ) Amortization of issuance cost — 28,756 188,217 216,973 Effects of foreign currency exchange 655,321 — 712,400 1,367,721 Balance at December 31, 2018 $ 43,263,469 $ 16,985,936 $ 137,898,329 $ 198,147,734 For the year ended December 31, 2019 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2019 $ 47,163,103 $ 16,985,936 $ 137,898,329 $ — $ 202,047,368 Adjustments on initial application of IFRS 16 (Note 3) — — — 6,084,729 6,084,729 Adjusted balance at January 1, 2019 47,163,103 16,985,936 137,898,329 6,084,729 208,132,097 Net financing cash flows (4,683,142 ) 19,279,033 1,144,731 (636,556 ) 15,104,066 Interest under operating activities — — — 1,766 1,766 Non-cash changes Lease liabilities — — — 536,216 536,216 Acquisition through business combinations (Note 30) 656,820 245,664 1,523,968 81,649 2,508,101 Amortization of issuance cost — 11,522 189,151 — 200,673 Lease modifications — — — (239,321 ) (239,321 ) Reclassification of borrowings from short-term to long-term (1,499,000 ) — 1,499,000 — — Effects of foreign currency exchange (1,065,452 ) — (1,176,581 ) (19,559 ) (2,261,592 ) Balance at December 31, 2019 $ 40,572,329 $ 36,522,155 $ 141,078,598 $ 5,808,924 $ 223,982,006 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 1,576,834 $ 567,902 $ 4,610,442 $ — $ 6,755,178 Adjustments on initial application of IFRS 16 (Note 3) — — — 203,435 203,435 Adjusted balance at January 1, 2019 1,576,834 567,902 4,610,442 203,435 6,958,613 Net financing cash flows (156,574 ) 644,568 38,272 (21,282 ) 504,984 Interest under operating activities — — — 59 59 Non-cash changes Lease liabilities — — — 17,928 17,928 Acquisition through business combinations (Note 30) 21,960 8,213 50,952 2,730 83,855 Amortization of issuance cost — 385 6,324 — 6,709 Lease modifications — — — (8,002 ) (8,002 ) Reclassification of borrowings from short-term to long-term (50,117 ) — 50,117 — — Effects of foreign currency exchange (35,622 ) — (39,338 ) (654 ) (75,614 ) Balance at December 31, 2019 $ 1,356,481 $ 1,221,068 $ 4,716,769 $ 194,214 $ 7,488,532 |
Capital Management
Capital Management | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Capital Management | 34. CAPITAL MANAGEMENT The capital structure of the Group consists of debt and equity. The Group manages its capital to ensure that entities in the Group will be able to continue as going concerns while maximizing the return to shareholders through the optimization of the debt and equity balance. Key management personnel of the Group periodically reviews the cost of capital and the risks associated with each class of capital. In order to balance the overall capital structure, the Group may adjust the amount of dividends paid to shareholders, the number of new shares issued or repurchased, and the amount of new debt issued or existing debt redeemed. The Group is not subject to any externally imposed capital requirements except those discussed in Note 21. |
Financial Instruments
Financial Instruments | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Financial Instruments | 35. FINANCIAL INSTRUMENTS a. Fair value of financial instruments that are not measured at fair value 1) Fair value of financial instruments not measured at fair value but for which fair value is disclosed Except bonds payable measured at amortized cost, the management considered that the carrying amounts of financial assets and financial liabilities not measured at fair value approximate their fair values. The carrying amounts and fair value of bonds payable as of December 31, 2018 and 2019, respectively, were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2018 $ 16,985,936 $ 17,126,752 December 31, 2019 36,522,155 $ 1,221,068 36,766,117 $ 1,229,225 2) Fair value hierarchy The aforementioned fair value hierarchy of bonds payable was Level 3 which was determined based on discounted cash flow analysis with the applicable yield curve for the duration. The significant unobservable inputs is discount rates that reflected the credit risk of various counterparties. b. Fair value of financial instruments that are measured at fair value on a recurring basis 1) Fair value hierarchy Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ December 31, 2018 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 1,557,714 $ — $ 1,557,714 Forward exchange contracts — 32,070 — 32,070 Non-derivative financial assets Quoted ordinary shares 5,151,255 — — 5,151,255 Open-end mutual funds 581,800 — — 581,800 Unquoted preferred shares — — 275,000 275,000 Private-placement funds — — 200,123 200,123 Hybrid financial assets Private-placement convertible bonds — 100,496 — 100,496 $ 5,733,055 $ 1,690,280 $ 475,123 $ 7,898,458 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 540,730 $ 540,730 Limited partnership — — 39,669 39,669 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,016,924 1,016,924 $ — $ — $ 1,597,323 $ 1,597,323 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 29,058 $ — $ 29,058 Forward exchange contracts — 7,597 — 7,597 $ — $ 36,655 $ — $ 36,655 Level 1 Level 2 Level 3 Total NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2019 Financial assets at FVTPL Derivative financial assets Forward exchange contracts $ — $ — $ 104,308 $ 3,487 $ — $ — $ 104,308 $ 3,487 Swap contracts — — 56,561 1,891 — — 56,561 1,891 Call option — — — — 24,556 821 24,556 821 Non-derivative financial assets Quoted ordinary shares 3,460,123 115,685 — — — — 3,460,123 115,685 Open-end mutual funds 662,290 22,143 — — — — 662,290 22,143 Private-placement funds — — — — 603,718 20,184 603,718 20,184 Unquoted preferred shares — — — — 377,440 12,619 377,440 12,619 $ 4,122,413 $ 137,828 $ 160,869 $ 5,378 $ 1,005,714 $ 33,624 $ 5,288,996 $ 176,830 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ — $ — $ 565,028 $ 18,891 $ 565,028 $ 18,891 Unquoted preferred shares — — — — 158,718 5,306 158,718 5,306 Limited partnership — — — — 32,157 1,075 32,157 1,075 Investments in debt instruments Unsecured subordinate corporate bonds — — — — 1,014,872 33,931 1,014,872 33,931 Trade receivables, net — — — — 2,029,690 67,860 2,029,690 67,860 $ — $ — $ — $ — $ 3,800,465 $ 127,06 $ 3,800,465 $ 127,06 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ — $ 862,581 $ 28,839 $ — $ — $ 862,581 $ 28,839 Forward exchange contracts — — 110,990 3,711 — — 110,990 3,711 $ — $ — $ 973,571 $ 32,550 $ — $ — $ 973,571 $ 32,550 For the financial assets and liabilities that were measured at fair value on a recurring basis, there were no transfers between Level 1 and Level 2 of the fair value hierarchy during the years ended December 31, 2018 and 2019. 2) Reconciliation of Level 3 fair value measurements of financial assets For the year ended December 31, 2018 Financial Assets at FVTPL Financial Assets at FVTOCI Total Financial Assets Equity Instruments Equity Instruments Debt Instruments NT$ NT$ NT$ NT$ Balance at January 1 $ — $ 908,549 $ 1,080,000 $ 1,988,549 Recognized in profit or loss (2,313 ) — — (2,313 ) Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) — (224,172 ) (63,076 ) (287,248 ) Purchases 477,436 105,000 — 582,436 Disposals — (208,978 ) — (208,978 ) Balance at December 31 $ 475,123 $ 580,399 $ 1,016,924 $ 2,072,446 For the year ended December 31, 2019 FVTPL FVTOCI Financial Assets Equity Instruments Equity Instruments Debt Instruments Total NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) Balance at January 1 $ 475,123 $ 15,885 $ 580,399 $ 19,405 $ 1,016,924 $ 34,000 $ 2,072,446 $ 69,290 Recognized in profit or loss 3,431 115 — — — — 3,431 115 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (216,121 ) (7,226 ) (2,052 ) (69 ) (218,173 ) (7,295 ) Effects of foreign currency exchange (14,368 ) (480 ) (5,695 ) (190 ) — — (20,063 ) (670 ) Net increase in trade receivables — — — — 3,171,205 106,025 3,171,205 106,025 Trade receivables factoring — — — — (1,141,515 ) (38,165 ) (1,141,515 ) (38,165 ) Purchases 541,528 18,105 409,985 13,707 — — 951,513 31,812 Disposals — — (12,665 ) (424 ) — — (12,665 ) (424 ) Balance at December 31 $ 1,005,714 $ 33,624 $ 755,903 $ 25,272 $ 3,044,562 $ 101,791 $ 4,806,179 $ 160,687 3) Valuation techniques and assumptions applied for the purpose of measuring fair value a) Valuation techniques and inputs applied for the purpose of measuring Level 2 fair value measurement Financial Instruments Valuation Techniques and Inputs Derivatives - swap contracts and forward exchange contracts Discounted cash flows - Future cash flows are estimated based on observable forward exchange rates at balance sheet dates and contract forward exchange rates, discounted at rates that reflected the credit risk of various counterparties. Private-placement convertible bonds Discounted cash flows - Future cash flows are estimated based on observable stock prices at balance sheet dates and contract conversion prices, discounted at rates that reflected the credit risk of various counterparties. b) Valuation techniques and inputs applied for the purpose of measuring Level 3 fair value measurement The fair value of unquoted ordinary shares, unquoted preferred shares, limited partnership and private-placement funds were determined by using market approach and asset-based approach. The significant unobservable inputs were the discount rates for lack of marketability of 20% to 30%. If the discount rates for lack of marketability to the valuation model increased by 1% to reflect reasonably possible alternative assumptions while all other variables held constant, the fair value of unquoted shares would have decreased approximately by NT$7,700 thousand and NT$7,200 thousand (US$241 thousand) as of December 31, 2018 and 2019, respectively. The fair values of the unsecured subordinate corporate bonds were determined using income approach based on a discounted cash flow analysis. The significant unobservable input was the discount rate that reflects the credit risk of the counterparty. If the discount rate increased by 0.1% while all other variables held constant, the fair value of the bonds would have decreased approximately by NT$7,000 thousand and NT$6,000 thousand (US$201 thousand) as of December 31, 2018 and 2019, respectively. The fair value of accounts receivables measured at FVTOCI are determined based on the present value of future cash flows that reflect the credit risk of counterparties. Since the discount effect was not significant, the Group measured its fair value by using the nominal values. The fair value of the call option was determined using Black-Scholes Options Pricing Model, of which the significant unobservable input was the discount rate for lack of marketability of 20%. If the discount rate increased by 0.1% while all other variables held constant, the fair value of the call option would have decreased approximately by NT$855 thousand (US$29 thousand) as of December 31, 2019. c. Categories of financial instruments December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 7,898,458 $ 5,288,996 176,830 Measured at amortized cost (Note 1) 139,866,736 139,668,804 4,669,636 FVTOCI Equity instruments 580,399 755,903 25,272 Debt instruments 1,016,924 1,014,872 33,931 Trade receivables, net — 2,029,690 67,860 Financial liabilities FVTPL Held for trading 36,655 973,571 32,550 Financial liabilities for hedging 3,899,634 3,233,301 108,101 Measured at amortized cost (Note 2) 286,035,732 310,187,110 10,370,681 Note 1: The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets. Note 2: The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings. d. Financial risk management objectives and policies The derivative instruments used by the Group were to mitigate risks arising from ordinary business operations. All derivative transactions entered into by the Group were designated as either hedging or trading. Derivative transactions entered into for hedging purposes must hedge risk against fluctuations in foreign exchange rates and interest rates arising from operating activities. The currencies and the amount of derivative instruments held by the Group must match its hedged assets and liabilities denominated in foreign currencies. The Group’s risk management department monitored risks to mitigate risk exposures, reported unsettled position, transaction balances and related gains or losses to the Group’s chief financial officer on monthly basis. 1) Market risk The Group’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. Gains or losses arising from fluctuations in foreign currency exchange rates of a variety of derivative financial instruments were approximately offset by those of hedged items. Interest rate risk was not significant due to the cost of capital was expected to be fixed. There had been no change to the Group’s exposure to market risks or the manner in which these risks were managed and measured. a) Foreign currency exchange rate risk The Group had sales and purchases as well as financing activities denominated in foreign currency which exposed the Group to foreign currency exchange rate risk. The Group entered into a variety of derivative financial instruments to hedge foreign currency exchange rate risk to minimize the fluctuations of assets and liabilities denominated in foreign currencies. The carrying amounts of the Group’s foreign currency denominated monetary assets and liabilities (including those eliminated upon consolidation) as well as derivative instruments which exposed the Group to foreign currency exchange rate risk at each balance sheet date are presented in Note 40. The Group was mainly subject to the impact from the exchange rate fluctuation in US$ and JPY against NT$ or CNY. 1% is the sensitivity rate used when reporting foreign currency exchange rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign currency exchange rates. The sensitivity analysis included financial assets and liabilities and inter-company receivables and payables within the Group. The changes in profit before income tax due to a 1% change in US$ and JPY both against NT$ and CNY would be NT$101,000 thousand, NT$129,000 thousand and NT$82,000 thousand (US$2,742 thousand) for the years ended December 31, 2017, 2018 and 2019, respectively. Hedging contracts and hedged items have been taken into account while measuring the changes in profit before income tax. The abovementioned sensitivity analysis mainly focused on the foreign currency monetary items at the end of each year. As the year-end exposure did not reflect the exposure for the years ended December 31, 2017, 2018 and 2019, the abovementioned sensitivity analysis was unrepresentative of those respective years. Hedge accounting The Group’s hedging strategy was to lift foreign currency borrowings to avoid 100% exchange rate exposure from its equity instruments denominated in foreign currency, which was designated as fair value hedges. Hedge adjustments were made to totally offset the foreign exchange gains or losses from those equity instruments denominated in foreign currency when they were evaluated based on the exchange rates on each balance sheet date. The source of hedge ineffectiveness in these hedging relationships was the material difference between the notional amounts of borrowings denominated in foreign currency and the cost of those equity instruments denominated in foreign currency. No other sources of ineffectiveness is expected to emerge from these hedging relationships. b) Interest rate risk Except a portion of long-term borrowings and bonds payable at fixed interest rates, the Group was exposed to interest rate risk because group entities borrowed funds at floating interest rates. Changes in market interest rates led to variances in effective interest rates of borrowings from which the future cash flow fluctuations arise. The Group utilized financing instruments with low interest rates and favorable terms to maintain low financing cost, adequate banking facilities, as well as to hedge 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 2018 2019 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial liabilities $ 17,485,561 $ 41,952,056 $ 1,402,610 Cash flow interest rate risk Financial assets 32,942,747 46,467,663 1,553,583 Financial liabilities 172,737,393 169,709,237 5,673,997 For assets and liabilities with floating interest rates, a 100 basis point increase or decrease was used when reporting interest rate risk internally to key management personnel. If interest rates had been 100 basis points (1%) higher or lower and all other variables held constant, the Group’s profit before income tax for the years ended December 31, 2017, 2018 and 2019 would have decreased or increased approximately by NT$24,000 thousand, NT$1,398,000 thousand and NT$1,232,000 thousand (US$41,190 thousand), respectively. Hedging contracts and hedged items have been taken into account while measuring the changes in profit before income tax. The abovementioned sensitivity analysis mainly focused on the interest rate items at the end of each year. As the year-end exposure did not reflect the exposure for the years ended December 31, 2017, 2018 and 2019, the abovementioned sensitivity analysis was unrepresentative of those respective periods. c) Other price risk The Group was exposed to equity price risk through its investments in financial assets at FVTPL (except swap contracts and forward exchange contracts) and financial assets at FVTOCI. If equity price was 1% higher or lower, profit before income tax for the years ended December 31, 2017, 2018 and 2019 would have increased or decreased approximately by NT$52,000 thousand, NT$64,000 thousand and NT$51,000 thousand (US$1,705 thousand), respectively, and other comprehensive income before income tax for the years ended December 31, 2017, 2018 and 2019 would have increased or decreased approximately by NT$13,000 thousand, NT$16,000 thousand and NT$8,000 thousand (US$267 thousand), respectively. 2) Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to the Group. The Group’s credit risk arises from cash and cash equivalents, trade and other receivables and other financial assets. The Group’s maximum exposure to credit risk was the carrying amounts of financial assets in the consolidated balance sheets. As of December 31, 2018 and 2019, the Group’s five largest customers accounted for 36% and 37% of trade receivables, respectively. The Group transacts with a large number of unrelated customers and, thus, no concentration of credit risk was observed. 3) Liquidity risk The Group manages liquidity risk by maintaining adequate working capital and banking facilities to fulfill the demand for cash flow used in the Group’s operation and capital expenditure. The Group also monitors its compliance with all the loan covenants. Liquidity risk is not considered to be significant. In the table below, financial liabilities with a repayment on demand clause were included in the earliest time band regardless of the probability of counter-parties choosing to exercise their rights. The maturity dates for other non-derivative financial liabilities were based on the agreed repayment dates. To the extent that interest flows are floating rate, the undiscounted amounts were derived from the interest rates at each balance sheet date. December 31, 2018 On Demand or Less than 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years NT$ NT$ NT$ NT$ NT$ Non-derivative financial liabilities Non-interest bearing $ 33,156,044 $ 34,493,000 $ 6,899,093 $ 57,375 $ 196,523 Floating interest rate liabilities 15,762,004 7,127,606 25,510,718 131,014,040 — Fixed interest rate liabilities 7,677,097 4,811,536 242,461 13,621,814 4,367,546 $ 56,595,145 $ 46,432,142 $ 32,652,272 $ 144,693,229 $ 4,564,069 December 31, 2019 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 $ 35,283,757 $ 38,803,904 $ 7,989,256 $ 33,797 $ 184,338 Obligation under leases 75,388 115,297 532,747 1,536,600 4,412,859 Floating interest rate liabilities 10,740,844 6,708,303 18,868,999 133,341,087 7,190,891 Fixed interest rate liabilities 6,819,585 3,712,979 2,281,375 34,405,594 3,689,219 $ 52,919,574 $ 49,340,483 $ 29,672,377 $ 169,317,078 $ 15,477,307 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 $ 1,179,664 $ 1,297,356 $ 267,110 $ 1,130 $ 6,163 Obligation under leases 2,520 3,855 17,812 51,374 147,538 Floating interest rate liabilities 359,105 224,283 630,859 4,458,077 240,418 Fixed interest rate liabilities 228,004 124,138 76,275 1,150,304 123,344 $ 1,769,293 $ 1,649,632 $ 992,056 $ 5,660,885 $ 517,463 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 $ 723,432 $ 1,536,600 $ 1,454,128 $ 856,825 $ 712,696 $ 1,389,210 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 $ 24,187 $ 51,374 $ 48,617 $ 28,647 $ 23,828 $ 46,446 The amounts included above for floating interest rate instruments for non-derivative financial liabilities were subject to change if changes in floating interest rates differ from those estimates of interest rates determined at each balance sheet date. The following table detailed the Group’s liquidity analysis for its derivative financial instruments. The table was based on the undiscounted contractual net cash inflows and outflows on derivative instruments settled on a net basis, and the undiscounted gross cash inflows and outflows on those derivatives that require gross settlement. When the amounts payable or receivable are not fixed, the amounts disclosed have been determined by reference to the projected interest rates as illustrated by the yield curves at each balance sheet date. On Demand or Less than 1 Month 1 to 3 Months 3 Months to 1 Year NT$ NT$ NT$ December 31, 2018 Net settled Forward exchange contracts $ 2,040 $ 1,620 $ — Gross settled Forward exchange contracts Inflows $ 2,580,194 $ 466,489 $ — Outflows (2,556,607 ) (460,725 ) — 23,587 5,764 — Swap contracts Inflows 14,136,620 9,214,500 38,160,316 Outflows (13,946,583 ) (8,650,320 ) (36,596,419 ) 190,037 564,180 1,563,897 $ 213,624 $ 569,944 $ 1,563,897 On Demand or Less than 1 Month 1 to 3 Months 3 Months to 1 Year NT$ NT$ NT$ December 31, 2019 Net settled Forward exchange contracts $ (74,864 ) $ (13,246 ) $ — Gross settled Forward exchange contracts Inflows $ 9,296,123 $ 4,420,233 $ 230,354 Outflows (9,248,333 ) (4,392,070 ) (227,848 ) 47,790 28,163 2,506 Swap contracts Inflows 10,187,215 15,025,154 34,327,100 Outflows (10,163,964 ) (15,032,603 ) (34,773,848 ) 23,251 (7,449 ) (446,748 ) $ 71,041 $ 20,714 $ (444,242 ) 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, 2019 Net settled Forward exchange contracts $ (2,503 ) $ (443 ) $ — Gross settled Forward exchange contracts Inflows 310,803 147,784 7,701 Outflows (309,205 ) (146,843 ) (7,618 ) 1,598 941 83 Swap contracts Inflows 340,595 502,345 1,147,680 Outflows (339,818 ) (502,594 ) (1,162,616 ) 777 (249 ) (14,936 ) $ 2,375 $ 692 $ (14,853 ) |
Related Party Transactions
Related Party Transactions | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Related Party Transactions | 36. RELATED PARTY TRANSACTIONS Balances and transactions within the Group had been eliminated upon consolidation. Details of transactions between the Group and other related parties were disclosed as follows: a. Related parties In addition to those disclosed in Note 14, the related parties were as follows: Related Parties Relationship with the Company ASE Cultural and Educational Foundation Substantial related party b. The Group contributed NT$100,000 thousand (US$3,343 thousand) to ASE Cultural and Educational Foundation in 2017, 2018 and 2019, respectively, for environmental charity in promoting the related domestic environmental protection and public service activities (Note 38). c. As disclosed in Note 32, USIE repurchased its own 1,283 thousand and 2,805 thousand ordinary shares from the Group’s key management personnel with approximately NT$653,244 thousand and NT$1,247,187 thousand (US$41,698 thousand) in February 2018 and July 2019, respectively. d. In 2019, ASE purchased real estate properties from associates with the amount of NT$2,326,000 thousand (US$77,767 thousand), which was primarily based on the independent professional appraisal reports and has been fully paid in September 2019. f. Compensation to key management personnel For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 860,631 $ 1,041,216 $ 1,027,191 $ 34,343 Post-employment benefits 2,858 3,884 2,208 74 Share-based payments - 9,145 134,544 4,498 $ 863,489 $ 1,054,245 $ 1,163,943 $ 38,915 The compensation to the Group’s key management personnel was determined according to personal performance and market trends. |
Assets Pledged as Collateral or
Assets Pledged as Collateral or for Security | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Assets Pledged as Collateral or for Security | 37. ASSETS PLEDGED AS COLLATERAL OR FOR SECURITY The following assets were provided as collateral for bank borrowings, tariff guarantees of imported raw materials or collateral: December 31 2018 2019 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 4,796,126 $ 6,063,303 $ 202,718 Property, plant and equipment — 138,831 4,642 Investment properties 6,680,017 12,167,772 406,813 Long-term prepayments for lease 6,515,576 — — Other financial assets (including current and non-current) 496,902 637,775 21,323 $ 18,488,621 $ 19,007,681 $ 635,496 |
Significant Contingent Liabilit
Significant Contingent Liabilities and Unrecognized Commitments | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Significant Contingent Liabilities and Unrecognized Commitments | 38. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED COMMITMENTS In addition to those disclosed in other notes, significant commitments and contingencies of the Group as of each balance sheet date were as follows: a. As of December 31, 2018 and 2019, unused letters of credit of the Group were approximately NT$634,000 thousand and NT$394,000 thousand (US$13,173 thousand), respectively. b. As of December 31, 2018 and 2019, the Group’s commitments to purchase property, plant and equipment were approximately NT$17,039,458 thousand and NT$25,119,371 thousand (US$839,832 thousand), respectively, of which NT$2,339,308 thousand and NT$5,145,345 thousand (US$172,028 thousand) had been prepaid, respectively. As of December 31, 2018 and 2019, the commitment that the Group has contracted for the construction related to our real estate business were approximately NT$888,052 thousand and NT$1,393,859 thousand (US$46,602 thousand), respectively. c. As of December 31, 2019, letters of credits were provided to customs by banks for the importation of goods, and the banking facilities granted to the Group were approximately NT$952,001 thousand (US$31,829 thousand). d. In consideration of corporate social responsibility for environmental protection, the board of directors of ASE, in December 2013, approved contributions to be made in the next 30 years, at a total amount of NT$3,000,000 thousand (US$100,301 thousand), at the minimum, to environmental protection efforts in Taiwan. In February 2019 and January 2020, the board of directors of ASE approved to contribute NT$100,000 thousand (US$3,343 thousand) to ASE Cultural & Educational Foundation for environmental charity in promoting the related domestic environmental protection and public service activities continuously. |
Others
Others | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Others | 39. OTHERS a. Broadcom Corporation, Broadcom Singapore PTE, Ltd. and Broadcom Limited (collectively, “Broadcom”), have filed a request for arbitration, which the Group received in May 2019, with the American Arbitration Association in dispute over an indemnity clause within the Semiconductor Packaging Agreement (the “Agreement”) entered into by Broadcom and SPIL in September 2012. The Agreement stipulates that in the event the packaging products provided by SPIL infringe upon third party patent rights and cause Broadcom to suffer losses, SPIL must indemnify Broadcom for loss suffered. Based on the Agreement, Broadcom has requested that SPIL indemnify Broadcom in connection with the patent infringement between Broadcom and Tessera Technologies, Inc. As of the date that the consolidated financial statements were authorized for issue, such patent infringement proceeding was settled in the amount of US$5,000 thousand which was recognized under the line item of other operating income and expenses, net for the year end December 31, 2019. b. There were five employees and a waste disposal supplier of a subsidiary in China accused by China People’s Procuratorate ( the “Procuratorate”) for committing the crime of environmental pollution in 2018. During the trial, the Procuratorate claimed that the subsidiary should also be charged with corporate crime which caused the subsidiary received a change and addition indictment in October 2019. As of the date that the consolidated financial statements were authorized for issue, the trial proceeding is pending Procuratorate’s judgments and, therefore, the final results could not be reliably measured. c. On December 20, 2013, the Kaohsiung Environmental Protection Bureau (the “KEPB”) imposed an administrative fine of NT$102,014 thousand (the “Original Fine”) upon ASE for violation of the Water Pollution Control Act. After ASE sought administrative remedies against the Original Fine, the Original Fine has been revoked by final judgment of Supreme Administrative Court on June 8, 2017, and KEPB is ordered to refund the Original Fine to ASE. On December 27, 2019, KEPB refunded NT$55,062 thousand (US$1,841 thousand) to ASE. On February 10, 2020, KEPB re-imposed an administrative fine of NT$46,952 thousand (US$1,570 thousand) (the “New Fine”) upon ASE and offset the New Fine by the remaining amount which shall be refunded to ASE. Therefore, no additional payment that ASE should make for the New Fine. On March 12, 2020, ASE has filed an administrative appeal against the New Fine. d. In December 2019, USISH entered into an equity acquisition agreement with Financiere AFG S.A.S. (“FAFG”). USISH contemplates to pay approximately US$403,125 thousand (the final consideration will be adjusted according to the equity acquisition agreement) through USIFR and issue approximately its own 25,596 thousand new ordinary shares (at CNY12.81 per share) to acquire 100% shareholdings (79,848 thousand ordinary shares outstanding) of FAFG. The aforementioned transaction is still pending for the related authorities’ approval. |
Significant Assets and Liabilit
Significant Assets and Liabilities Denominated in Foreign Currencies | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Significant Assets and Liabilities Denominated in Foreign Currencies | 40. SIGNIFICANT ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES The following information was aggregated by the foreign currencies other than functional currencies of the group entities and the exchange rates between foreign currencies and respective functional currencies were disclosed. The significant financial assets and liabilities denominated in foreign currencies were as follows: Foreign Currencies (In Thousand) Exchange Rate Carrying Amount (In Thousand) December 31, 2018 Monetary financial assets US$ $ 3,730,484 US$1=NT$30.715 $ 114,581,814 US$ 1,299,391 US$1=CNY6.8632 39,910,801 JPY 4,412,591 JPY1=NT$0.2782 1,227,583 JPY 6,568,657 JPY1=US$0.0091 1,827,400 Monetary financial liabilities US$ 3,361,523 US$1=NT$30.715 103,249,185 US$ 1,216,654 US$1=CNY6.8632 37,369,521 JPY 7,401,621 JPY1=NT$0.2782 2,059,131 JPY 7,035,704 JPY1=US$0.0091 1,957,333 December 31, 2019 Monetary financial assets US$ 4,125,872 US$1=NT$29.98 123,693,628 US$ 1,189,539 US$1=CNY6.9762 35,662,384 JPY 13,889,872 JPY1=NT$0.2760 3,833,605 JPY 771,392 JPY1=US$0.0092 212,904 Monetary financial liabilities US$ 3,823,359 US$1=NT$29.98 114,624,313 US$ 1,211,472 US$1=CNY6.9762 36,319,926 JPY 14,628,543 JPY1=NT$0.2760 4,037,478 JPY 815,929 JPY1=US$0.0092 225,197 The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2017 2018 2019 Functional Currencies Exchange Rate Net Foreign Exchange Gain (Loss) Exchange Rate Net Foreign Exchange Loss Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$29.76 $ (244,802 ) US$1=NT$30.715 $ (67,476 ) US$1=NT$29.98 $ (84,177 ) $ (2,814 ) NT$ 4,130,243 (849,234 ) 1,203,823 40,248 CNY CNY1=NT$4.5545 (337,630 ) CNY1=NT$4.4753 (120,005 ) CNY1=NT$4.2975 14,055 470 $ 3,547,811 $ (1,036,715 ) $ 1,133,701 $ 37,904 |
Operating Segments Information
Operating Segments Information | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Operating Segments Information | 41. OPERATING SEGMENTS INFORMATION The Group has the following reportable segments: Packaging, Testing and EMS. The Group packages bare semiconductors into finished semiconductors with enhanced electrical and thermal characteristics; provides testing services, including front-end engineering testing, wafer probing and final testing services; engages in the designing, assembling, manufacturing and sale of electronic components and telecommunications equipment motherboards. Information about other business activities and operating segments that are not reportable are combined and disclosed in “Others.” The Group engages in other activities such as substrate production as well as sale and leasing of real estate properties. The accounting policies for segments are the same as those described in Note 4. The measurement basis for resources allocation and performance evaluation is based on profit before income tax. a. Segment revenues and operation results Adjustments Packaging Testing EMS Others and Eliminations Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 2017 Revenue from external customers $ 126,225,119 $ 26,157,277 $ 133,948,016 $ 4,110,796 $ — $ 290,441,208 Inter-group revenue (Note 1) 4,911,026 184,707 47,119,404 8,383,640 (60,598,777 ) — Segment revenue 131,136,145 26,341,984 181,067,420 12,494,436 — 351,039,985 Interest income 43,744 48,532 269,640 214,265 (269,310 ) 306,871 Interest expense (1,969,562 ) (11,920 ) — (62,714 ) 269,310 (1,774,886 ) Depreciation and amortization (19,105,457 ) (6,476,743 ) (2,133,253 ) (1,489,731 ) — (29,205,184 ) Share of the profit or loss of associates and joint ventures 568,291 (42,509 ) — — — 525,782 Impairment loss (218,214 ) (72,798 ) — (473,869 ) — (764,881 ) Segment profit before income tax 12,065,304 6,904,067 6,883,327 5,167,965 — 31,020,663 Expenditures for segment assets 17,769,612 4,507,097 850,235 550,738 — 23,677,682 December 31, 2017 Investments accounted for using the equity method 48,566,333 187,418 — — — 48,753,751 For the year ended December 31, 2018 Revenue from external customers $ 178,308,222 $ 35,903,202 $ 151,890,384 $ 4,990,613 $ — $ 371,092,421 Inter-group revenues (Note 1) 3,531,431 212,310 58,836,465 7,637,053 (70,217,259 ) — Segment revenues 181,839,653 36,115,512 210,726,849 12,627,666 — 441,309,680 Interest income 166,761 55,108 354,343 352,232 (462,233 ) 466,211 Interest expense (3,647,601 ) (101,338 ) — (249,180 ) 462,233 (3,535,886 ) Depreciation and amortization (29,491,977 ) (9,560,610 ) (2,065,590 ) (1,570,726 ) — (42,688,903 ) Share of the profit or loss of associates and joint ventures (456,846 ) (23,398 ) — — — (480,244 ) Impairment loss (654,081 ) — — — — (654,081 ) Segment profit before income tax 17,866,431 7,952,484 6,225,984 (107,221 ) — 31,937,678 Expenditures for segment assets 22,787,190 12,991,023 2,529,771 784,254 — 39,092,238 December 31, 2018 Investments accounted for using the equity method 9,152,290 160,018 — — — 9,312,308 Contract assets 3,488,372 1,000,128 — — — 4,488,500 For the year ended December 31, 2019 Revenue from external customers $ 198,916,897 $ 42,658,686 $ 165,789,479 $ 5,817,122 $ — $ 413,182,184 Inter-group revenues (Note 1) 5,370,963 231,399 60,638,567 7,431,399 (73,672,328 ) — Segment revenues 204,287,860 42,890,085 226,428,046 13,248,521 — 486,854,512 Interest income 186,291 90,091 249,487 284,458 (260,646 ) 549,681 Interest expense (3,403,475 ) (545,609 ) (255,404 ) (243,013 ) 260,646 (4,186,855 ) Depreciation and amortization (33,456,831 ) (12,379,703 ) (2,534,825 ) (2,095,482 ) — (50,466,841 ) Share of the profit or loss of associates and joint ventures 75,303 39,852 67,120 — — 182,275 Impairment loss (601,066 ) (141 ) — — — (601,207 ) Segment profit before income tax 7,572,763 10,321,537 6,082,106 (696,595 ) — 23,279,811 Expenditures for segment assets 35,462,305 23,966,051 2,770,129 875,402 — 63,073,887 December 31, 2019 Investments accounted for using the equity method 8,867,316 1,123,490 2,094,401 — — 12,085,207 Contract assets 4,162,124 1,735,192 — — — 5,897,316 Adjustments Packaging Testing EMS Others and Eliminations Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) For the year ended December 31, 2019 Revenue from external customers $ 6,650,515 $ 1,426,235 $ 5,542,945 $ 194,487 $ — $ 13,814,182 Inter-group revenues (Note 1) 179,571 7,736 2,027,368 248,459 (2,463,134 ) — Segment revenues 6,830,086 1,433,971 7,570,313 442,946 — 16,277,316 Interest income 6,228 3,012 8,341 9,511 (8,714 ) 18,378 Interest expense (113,791 ) (18,242 ) (8,539 ) (8,124 ) 8,714 (139,982 ) Depreciation and amortization (1,118,583 ) (413,899 ) (84,748 ) (70,060 ) — (1,687,290 ) Share of the profit or loss of associates and joint ventures 2,518 1,332 2,244 — — 6,094 Impairment loss (20,096 ) (4 ) — — — (20,100 ) Segment profit before income tax 253,185 345,086 203,348 (23,291 ) — 778,328 Expenditures for segment assets 1,185,634 801,272 92,615 29,268 — 2,108,789 December 31, 2019 Investments accounted for using the equity method 296.467 37,562 70,023 — — 404,052 Contract assets 139,155 58,014 — — — 197,169 Note 1: Inter-group revenues were eliminated upon consolidation. Note 2: The disaggregated product and service type from the Group's contract with customer is the same as those disclosed in above reportable segment. b. Revenue from major products and services For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 126,225,119 $ 178,308,222 $ 198,916,897 $ 6,650,515 Testing service 26,157,277 35,903,202 42,658,686 1,426,235 Electronic components manufacturing service 133,948,016 151,890,384 165,789,479 5,542,945 Others 4,110,796 4,990,613 5,817,122 194,487 $ 290,441,208 $ 371,092,421 $ 413,182,184 $ 13,814,182 c. Geographical information The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below. 1) Net revenues from external customers For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) United States $ 196,462,345 $ 230,791,164 $ 245,521,027 $ 8,208,660 Taiwan 35,413,647 45,630,792 51,244,470 1,713,289 Asia 30,201,332 56,031,108 75,938,364 2,538,896 Europe 26,445,240 36,844,258 38,613,132 1,290,977 Others 1,918,644 1,795,099 1,865,191 62,360 $ 290,441,208 $ 371,092,421 $ 413,182,184 $ 13,814,182 2) Non-current assets December 31 2018 2019 NT$ NT$ US$ (Note 4) Taiwan $ 229,944,505 $ 239,532,971 $ 8,008,458 China 59,058,239 68,747,648 2,298,484 Others 25,686,256 26,645,450 890,854 $ 314,689,000 $ 334,926,069 $ 11,197,796 Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets. d. Major customers Except customer A from which the operating revenues generated from packaging and EMS segments were NT$83,873,393, NT$92,117,839 thousand and NT$103,987,781 thousand (US$3,476,689 thousand) for the years ended December 31, 2017, 2018 and 2019, respectively, and customer B from which the operating revenues generated from packaging and testing segments was NT$44,653,072 thousand (US$1,492,914 thousand) for the year ended December 31, 2019, the Group did not have other single customer from which the operating revenues exceeded 10% of operating revenues for the years ended December 31, 2017, 2018 and 2019. |
Summary of Significant Accoun_2
Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Statement of Compliance | a. Statement of compliance The consolidated financial statements have been prepared in accordance with IFRSs as issued by the IASB. |
Basis of Preparation | b. Basis of preparation As disclosed in Note 1, the share exchange between the Company and ASE was an organization restructure under common control that the Company was essentially the continuation of ASE. The related assets and liabilities in the Company’s consolidated financial statements, before the date of incorporation, were recognized based on the carrying amounts of those in ASE’s consolidated financial statements. The consolidated financial statements of the Company before the date of incorporation are prepared under the assumption that the Company owned 100% shareholdings of ASE at the very beginning. The consolidated financial statements have been prepared on the historical cost basis except for financial instruments measured at fair value and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets. The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows: 1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; 2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or a liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and 3) Level 3 inputs are unobservable inputs for an asset or a liability. |
Classification of Current and Non-current Assets and Liabilities | c. Classification of current and non-current assets and liabilities Current assets include cash and cash equivalents and those assets held primarily for trading purposes or expected to be realized within twelve months after the balance sheet date, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than twelve months after the balance sheet date. Current liabilities are obligations incurred for trading purposes or to be settled within twelve months after the balance sheet date (even if an agreement to refinance, or to reschedule payments, on a long-term basis is completed after the balance sheet date and before the consolidated financial statements are authorized for issue) and liabilities that do not have an unconditional right to defer settlement for at least 12 months after the balance sheet date (terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification). Assets and liabilities that are not classified as current are classified as non-current. The Group engages in the construction business which has an operating cycle of over one year. The normal operating cycle applies when considering the classification of the Group’s construction-related assets and liabilities. |
Basis of Consolidation | d. Basis of consolidation 1) Principles for preparing consolidated financial statements The consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (i.e. its subsidiaries, including structured entities). Income and expenses of subsidiaries acquired or disposed of during the period are included in the consolidated statement of profit or loss and other comprehensive income from the effective dates of acquisitions up to the effective dates of disposals, as appropriate. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Group’s ownership interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Group and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to the owners of the Company. When the Group loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the consideration received and any investment retained in the former subsidiary at its fair value at the date when control is lost and (ii) the assets (including any goodwill) and liabilities and any non-controlling interests of the former subsidiary at their carrying amounts at the date when control is lost. The Group accounts for all amounts recognized in other comprehensive income in relation to that subsidiary on the same basis as would be required had the Group directly disposed of the related assets or liabilities. 2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 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 100.0 100.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 86.1 86.1 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Engaged in information software services, and was established in May 2018. R.O.C. 100.0 100.0 ASE Embedded Electronics Inc. (“ASEEE”) Engaged in the sale and manufacturing of embedded substrate R.O.C. - 100.0 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. - 51.0 Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 ASE (Kun Shan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China 100.0 100.0 ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 Advanced Semiconductor Engineering (China) Ltd. Will engage in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. Holding company Malaysia 100.0 100.0 ASE Test Limited (“ASE Test”) Holding company Singapore 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Japan Co., Ltd. (“ASE Japan”) 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 ASE WeiHai Inc. Engaged in the packaging and testing of semiconductors Shandong, China 100.0 100.0 Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Anstock Limited Engaged in financing activity British Cayman Islands 100.0 100.0 Anstock II Limited Engaged in financing activity British Cayman Islands 100.0 100.0 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 100.0 100.0 ASE Corporation Holding company British Cayman Islands 100.0 100.0 ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. Engaged in the development, construction and sale of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Department Store Co., Ltd. Engaged in department store business Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Kun Shan, China 100.0 100.0 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE Test Holdings, Ltd. Holding company British Cayman Islands 100.0 100.0 ASE Holdings (Singapore) Pte. Ltd. Holding company Singapore 100.0 100.0 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors Singapore 100.0 100.0 ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductors, and was established in October 2018 Shanghai, China 100.0 100.0 Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 USI Global Merged by the Company in January 2019 R.O.C. 100.0 - USIINC Engaged in investing activity R.O.C. 100.0 100.0 Huntington Holdings International Co. Ltd. Holding company British Virgin Islands 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 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 Rising Capital Investments Limited Liquidated in November 2019 British Virgin Islands 100.0 - Rise Accord Limited Liquidated in December 2019 British Virgin Islands 100.0 - Universal Scientific Industrial (Kunshan) Co., Ltd. Engaged in the manufacturing and sale of computer assistance system and related peripherals Kun Shan, China 100.0 100.0 USI Enterprise Limited (“USIE”) Engaged in the services of investment advisory and warehousing management Hong Kong 95.4 95.8 USISH Engaged in the designing, manufacturing and sale of electronic components Shanghai, China 74.6 75.3 Universal Global Technology Co., Limited Holding company Hong Kong 74.6 75.3 Universal Global Technology (Kunshan) Co., Ltd. Engaged in the designing and manufacturing of electronic components Kun Shan, China 74.6 75.3 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 74.6 75.3 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sale of electronic components and telecommunications equipment Shanghai, China 74.6 75.3 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 74.6 75.3 Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 74.6 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services R.O.C. 74.6 75.3 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 74.6 75.3 USI Japan Co., Ltd. Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories Japan 74.6 75.3 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sale of motherboards and computer peripherals Shenzhen, China 74.6 75.3 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory, and was established in February 2018 Hong Kong 74.6 75.3 Universal Scientific Industrial Co., Ltd. (“USI”) Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories R.O.C. 74.4 75.3 Semicondutores Avancados do Brasil S.A. Engaged in the research and manufacturing of multi-functional system-in-package products, and was established in March 2019 and then invested in May 2019 Brasil - 56.5 Huanrong Electronics (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, and was established in April 2019 and then invested in May 2019 Huizhou, China - 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities and was established in August 2019 France - 75.3 Chung Hong Electronics Poland Sp. z o.o. (“UGPL”) Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules and was established in October 2019 Poland - 45.2 SPIL Engaged in the assembly, testing and turnkey services of integrated circuits R.O.C. 100.0 100.0 SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities R.O.C. 100.0 100.0 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 Siliconware Technology (Suzhou) Limited (“SZ”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Siliconware Electronics (Fujian) Co., Limited Engaged in the packaging and testing of semiconductors Fujian, China 100.0 100.0 |
Business Combinations | e. Business combinations Acquisitions of businesses are accounted for using the acquisition method. Acquisition-related costs are generally recognized in profit or loss as they are incurred. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after re-assessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain. When a business combination is achieved in stages, the Group’s previously held equity interest in the acquiree is remeasured to its acquisition-date fair value and the resulting gain or loss, if any, is recognized in profit or loss or other comprehensive income. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognized in other comprehensive income are recognized on the same basis as would be required if that interest were directly disposed of by the Group. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted retrospectively during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date. Business combination involving entities under common control is not accounted for by acquisition method but accounted for at the carrying amounts of the entities. |
Foreign Currencies | f. Foreign currencies In preparing the financial statements of each individual group entity, transactions in currencies other than the entity’s functional currency (i.e. foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At each balance sheet date, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Exchange differences on monetary items arising from settlement or translation are recognized in profit or loss in the period in which they arise except for exchange differences on transactions entered into in order to hedge certain foreign currency risks. Non-monetary items measured at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Exchange differences arising from the retranslation of non-monetary items are included in profit or loss for the period except for exchange differences arising from the retranslation of non-monetary items in respect of which gains and losses are recognized directly in other comprehensive income, in which cases, the exchange differences are also recognized directly in other comprehensive income. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rate at the date of the transaction, and are not retranslated. For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s foreign operations (including subsidiaries, associates and joint ventures in other countries that use currencies which are different from the currency of the Company) are translated into the New Taiwan dollars using exchange rates prevailing at each balance sheet date. Income and expense items are translated at the average exchange rates for the period. The resulting currency translation differences are recognized in other comprehensive income and accumulated in equity attributed to the owners of the Company and non-controlling interests as appropriate. On the disposal of the Group’s entire interest in a foreign operation, or a disposal involving the loss of control over a subsidiary that includes a foreign operation, or a partial disposal of an interest in a joint arrangement or an associate that includes a foreign operation of which the retained interest becomes a financial asset, all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the Company are reclassified to profit or loss. In relation to a partial disposal of a subsidiary that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences is re-attributed to the non-controlling interests of the subsidiary and is not recognized in profit or loss. For all other partial disposals, the proportionate share of the accumulated exchange differences recognized in other comprehensive income is reclassified to profit or loss. |
Inventories and Inventories Related to Real Estate Business | g. Inventories and inventories related to real estate business Inventories, including raw materials (materials received from customers for processing, mainly semiconductor wafers, are excluded from inventories as title and risk of loss remain with the customers), supplies, work in process, finished goods, and materials and supplies in transit are stated at the lower of cost or net realizable value. Inventory write-downs are made by item, except for those that may be appropriate to group items of similar or related inventories. Net realizable value is the estimated selling prices of inventories less all estimated costs of completion and estimated costs necessary to make the sale. Raw materials and supplies are recorded at moving average cost while work in process and finished goods are recorded at standard cost. Inventories related to real estate business include land and buildings held for sale, land held for construction and construction in progress. Land held for development is recorded as land held for construction upon obtaining the title of ownership. Prior to the completion, the borrowing costs directly attributable to construction in progress are capitalized as part of the cost of the asset. Construction in progress is transferred to land and buildings held for sale upon completion. Land and buildings held for sale, construction in progress and land held for construction are stated at the lower of cost or net realizable value and related write-downs are made by item. The amounts received in advance for real estate properties are first recorded as advance receipts and then recognized as revenue when the construction is completed and the title and significant risk of the real estate properties are transferred to customers. Cost of sales of land and buildings held for sale are recognized based on the ratio of property sold to the total property developed. |
Investments in associates and joint ventures | h. Investments in associates and joint ventures An associate is an entity over which the Group has significant influence and that is neither a subsidiary nor an interest in a joint venture. Joint venture is a joint arrangement whereby the Group and other parties that have joint control of the arrangement have rights to the net assets of the arrangement. The Group applies the equity method to investments in an associate and joint venture. Under the equity method, investments in an associate and a joint venture are initially recognized at cost and adjusted thereafter to recognize the Group’s share of the profit or loss and other comprehensive income of the associate and joint venture. The Group also recognizes the changes in the Group’s share of equity of associates and joint venture. Any excess of the cost of acquisition over the Group’s share of the net fair value of the identifiable assets and liabilities of an associate or a joint venture at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment and is not amortized. Any excess of the Group’s share of the net fair value of the identifiable assets and liabilities over the cost of acquisition after reassessment is recognized immediately in profit or loss. When the Group subscribes for additional new shares of an associate and joint venture at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Group’s proportionate interest in the associate and joint venture. The Group records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus - changes in capital surplus from investments in associates and joint ventures accounted for using the equity method. If the Group’s ownership interest is reduced due to its additional subscription of the new shares of the associate and joint venture, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate and joint venture is reclassified to profit or loss on the same basis as would be required had the investee directly disposed of the related assets or liabilities. When the adjustment should be debited to capital surplus, but the capital surplus recognized from investments accounted for using the equity method is insufficient, the shortage is debited to retained earnings. When the Group’s share of losses of an associate and a joint venture equals or exceeds its interest in that associate and joint venture (which includes any carrying amount of the investment accounted for using the equity method and long-term interests that, in substance, form part of the Group’s net investment in the associate and joint venture), the Group discontinues recognizing its share of further losses. Additional losses and liabilities are recognized only to the extent that the Group has incurred legal obligations or constructive obligations, or made payments on behalf of that associate and joint venture. The entire carrying amount of an investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount with its carrying amount. Any impairment loss recognized is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. The Group discontinues the use of the equity method from the date on which its investment ceases to be an associate and a joint venture. Any retained investment is measured at fair value at that date, and the fair value is regarded as the investment’s fair value on initial recognition as a financial asset. The difference between the previous carrying amount of the associate and the joint venture attributable to the retained interest and its fair value is included in the determination of the gain or loss on disposal of the associate and the joint venture. The Group accounts for all amounts previously recognized in other comprehensive income in relation to that associate and joint venture on the same basis as would be required had that associate directly disposed of the related assets or liabilities. If an investment in an associate becomes an investment in a joint venture or an investment in a joint venture becomes an investment in an associate, the Group continues to apply the equity method and does not remeasure the retained interest. When a group entity transacts with its associate and joint venture, profits and losses resulting from the transactions with the associate and joint venture are recognized in the Group’ consolidated financial statements only to the extent that interests in the associate and the joint venture are not related to the Group. |
Property, Plant and Equipment | i. Property, plant and equipment Except for land which is stated at cost, property, plant and equipment (including assets held under finance leases) are stated at cost less accumulated depreciation and accumulated impairment. Before January 1, 2019, property, plant and equipment also included assets held under finance leases. Properties in the course of construction are carried at cost, less any recognized impairment loss. Cost includes professional fees and borrowing costs eligible for capitalization. Such assets are depreciated and classified to the appropriate categories of property, plant and equipment when completed and ready for their intended use. Freehold land is not depreciated. Depreciation of property, plant and equipment is recognized using the straight-line method. Each significant part is depreciated separately. For assets which were held under finance leases before January 1, 2019, if their respective lease terms are shorter than their useful lives, such assets are depreciated over their lease terms. The estimated useful lives, residual values and depreciation method are reviewed at each balance sheet date, with the effect of any changes in estimate accounted for on a prospective basis. On derecognition of an item of property, plant and equipment, the difference between the sales proceeds and the carrying amount of the asset is recognized in profit or loss. |
Investment Properties | j. Investment properties Investment properties are properties held to earn rental and/or for capital appreciation. Beginning January 1, 2019, investment properties include right-of-use assets if the definition of investment properties is met; before January 1, 2019, investment properties included properties under construction if the definition of investment properties was met. Freehold investment properties are initially measured at cost, including transaction costs. Subsequent to initial recognition, investment properties are measured at cost less accumulated depreciation and accumulated impairment loss. Beginning January 1, 2019, investment properties acquired through leases are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made on or before the commencement date, plus initial direct costs incurred and an estimate of costs needed to restore the underlying assets, and less any lease incentives received. These investment properties are subsequently measured at cost less accumulated depreciation and accumulated impairment loss and adjusted for any remeasurement of the lease liabilities. Depreciation is recognized using the straight-line method. Investment properties under construction are measured at cost less accumulated impairment loss. Cost includes professional fees and borrowing costs eligible for capitalization. Depreciation of these assets commences when the assets are ready for their intended use. For a transfer of classification from investment properties to property, plant and equipment and to right-of-use assets, the deemed cost of the property for subsequent accounting is its carrying amount at the commencement of owner-occupation. For a transfer of classification from investment properties to inventories, the deemed cost of an item of property for subsequent accounting is its carrying amount at the commencement of development with a view to future sale. For a transfer of classification from property, plant and equipment and right-of-use assets to investment properties, the deemed cost of an item of property for subsequent accounting is its carrying amount at the end of owner-occupation. For a transfer of classification from inventories to investment properties, the deemed cost of an item of property for subsequent accounting is its carrying amount at the inception of an operating lease. On derecognition of an investment property, the difference between the net disposal proceeds and the carrying amount of the asset is included in profit or loss. |
Goodwill | k. Goodwill Goodwill arising from an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment loss. For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units or groups of cash-generating units (referred to as “cash-generating unit”) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is an indication that the unit may be impaired, by comparing its carrying amount, including the attributed goodwill, with its recoverable amount. However, if the goodwill allocated to a cash-generating unit was acquired in a business combination during the current annual period, that unit shall be tested for impairment before the end of the current annual period. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then pro rata to the other assets of the unit based on the carrying amount of each asset in the unit. Any impairment loss is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. |
Other Intangible Assets | l. Other intangible assets 1) Separate acquisition Other intangible assets with finite useful lives acquired separately are initially measured at cost and subsequently measured at cost less accumulated amortization and accumulated impairment loss. Other intangible assets are amortized using the straight-line method over their estimated useful lives. The estimated useful lives, residual values, and amortization methods are reviewed at each balance sheet date, with the effect of any changes in estimate being accounted for on a prospective basis. 2) Acquired through business combinations Other intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date which is regarded as their cost. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition On derecognition of an intangible asset, the difference between the net disposal proceeds and the carrying amount of the asset are recognized in profit or loss. |
Impairment of Tangible and Intangible Assets Other than Goodwill | m. Impairment of tangible and intangible assets other than goodwill At each balance sheet date, the Group reviews the carrying amounts of its tangible and intangible assets, excluding goodwill, to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. Corporate assets are allocated to the individual cash-generating units on a reasonable and consistent basis of allocation. The recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized for the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. |
Financial Instruments | n. Financial instruments Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at FVTPL) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognized and derecognized on a settlement date basis. a) Measurement category Before 2018 The classification of financial assets held by ASE and its subsidiaries includes financial assets at FVTPL, available-for-sale financial assets, and loans and receivables. i. Financial assets at FVTPL Financial assets are classified as at FVTPL when the financial assets are either held for trading or they are designated as at FVTPL. A financial asset other than a financial asset held for trading may be designated as at FVTPL upon initial recognition if: i) Such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or ii) The financial asset forms part of a group of financial assets or financial liabilities or both, which is managed and has performance evaluated on a fair value basis in accordance with ASE and its subsidiaries’ documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or iii) The contract contains one or more embedded derivatives so that the entire hybrid (combined) contract can be designated as at FVTPL. Financial assets at FVTPL are stated at fair value with any gains or losses arising on remeasurement recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any dividend or interest earned on the financial asset. Fair value is determined in the manner described in Note 35. ii. Available-for-sale financial assets Available-for-sale financial assets are non-derivatives that are either designated as available-for-sale or are not classified as (1) loans and receivables, (2) held-to-maturity investments or (3) financial assets at fair value through profit or loss. Available-for-sale financial assets are stated at fair value at each balance sheet date. Changes in the carrying amount of available-for-sale monetary financial assets relating to changes in foreign currency rates, interest income calculated using the effective interest method and dividends on available-for-sale equity investments are recognized in profit or loss. Other changes in the carrying amount of available-for-sale financial assets are recognized in other comprehensive income and accumulated under the heading of unrealized gain (loss) on available-for-sale financial assets. When the investment is disposed of or is determined to be impaired, the cumulative gain or loss previously accumulated in the unrealized gain (loss) on available-for-sale financial assets is reclassified to profit or loss. Dividends on available-for-sale equity instruments are recognized in profit or loss when ASE and its subsidiaries’s right to receive the dividends is established. iii. Loans and receivables Loans and receivables including cash and cash equivalents, trade receivables, other receivables and other financial assets are measured at amortized cost using the effective interest method, less any impairment. Interest income is recognized by applying the effective interest rate, except for short-term receivables when the effect of discounting is immaterial. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Starting from 2018 Financial assets held by the Group are classified into the following categories: financial assets at FVTPL, financial assets at amortized cost, and investments in debt instruments and equity instruments at FVTOCI. i. Financial asset at FVTPL Financial asset is classified as at FVTPL when the financial asset is mandatorily classified or it is designated as at FVTPL. The Group’s financial assets mandatorily classified as at FVTPL include investments in equity instruments which are not designated as at FVTOCI and debt instruments that do not meet the amortized cost criteria or the FVTOCI criteria. Financial assets at FVTPL are subsequently measured at fair value , Fair value is determined in the manner described in Note 35. ii. Financial assets at amortized cost Financial assets that meet the following conditions are subsequently measured at amortized cost: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Subsequent to initial recognition, financial assets at amortized cost, including cash and cash equivalents, trade receivables at amortized cost, other receivables and other financial assets, are measured at amortized cost, which equals to gross carrying amount determined using the effective interest method less any impairment loss. Exchange differences are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for: i) Purchased or originated credit-impaired financial assets, for which interest income is calculated by applying the credit-adjusted effective interest rate to the amortized cost of the financial asset; and ii) Financial assets that are not credit-impaired on purchase or origination but have subsequently become credit-impaired, for which interest income is calculated by applying the effective interest rate to the amortized cost of such financial assets in subsequent reporting periods. Cash equivalents include time deposits with original maturities within 3 months from the date of acquisition, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in debt instruments at FVTOCI For the Group’s debt instruments that meet the following conditions are subsequently measured at FVTOCI: i) the debt instrument is held within a business model whose objective is achieved by both the collecting of contractual cash flows and the selling of the financial assets; and ii) the contractual terms of the debt instrument give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Investments in debt instruments at FVTOCI are subsequently measured at fair value. Changes in the carrying amounts of these debt instruments relating to changes in foreign currency exchange rates, interest income calculated using the effective interest method and impairment losses or reversals are recognized in profit or loss. Other changes in the carrying amount of these debt instruments are recognized in other comprehensive income and will be reclassified to profit or loss when the investment is disposed of. iv. Investments in equity instruments at FVTOCI On initial recognition, the Group make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments, instead, they will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Group’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. b) Impairment of financial assets and contract assets Before 2018 Financial assets, other than those at FVTPL, are assessed for indicators of impairment at each balance sheet date. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial assets, the estimated future cash flows of the investments have been affected. For financial assets carried at amortized cost, such as trade receivables and other receivables, assets that are assessed not to be impaired individually are, further, assessed for impairment on a collective basis. ASE and its subsidiaries assess the collectability of receivables based on their past experience of collecting payments and observable changes that correlate with default on receivables. For financial assets carried at amortized cost, the amount of the impairment loss recognized is the difference between the assets’ carrying amounts and the present value of estimated future cash flows, discounted at the financial assets’ original effective interest rates. If, in a subsequent period, the amount of the impairment loss decreases and the decreases can be objectively related to an event occurring after the impairment loss recognized, the previously recognized impairment loss is reversed either directly or by adjusting an allowance account through profit or loss. The reversal shall not result in carrying amounts of financial assets that exceed what the amortized cost would have been at the date the impairment is reversed. For any available-for-sale equity investments, a significant or prolonged decline in the fair value of the security below its cost is considered to be objective evidence of impairment. When an available-for-sale financial asset is considered to be impaired, cumulative gains or losses previously recognized in other comprehensive income are reclassified to profit or loss in the period. In respect of available-for-sale equity securities, impairment loss previously recognized in profit or loss is not reversed through profit or loss. Any increase in fair value subsequent to impairment is recognized in other comprehensive income. In respect of available-for-sale debt securities, impairment loss is subsequently reversed through profit or loss if an increase in the fair value of the investment can be objectively related to an event occurring after the recognition of the impairment loss. The carrying amount of the financial asset is reduced by the impairment loss directly for all financial assets with the exception of trade and other receivables where the carrying amount is reduced through the use of an allowance account. When trade and other receivables are considered uncollectible, they are written off against the allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the carrying amount of the allowance account are recognized in profit or loss except for uncollectible trade receivables and other receivables that are written off against the allowance account. Starting from 2018 At each balance sheet date, the Group recognizes a loss allowance for expected credit losses on financial assets at amortized cost (including trade receivables), investments in debt instruments that are measured at FVTOCI as well as contract assets. The Group always recognizes lifetime Expected Credit Loss (“ECL”) for trade receivables and contract assets. For all other financial instruments, the Group recognizes lifetime ECL when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on the financial instrument has not increased significantly since initial recognition, the Group measures the loss allowance for that financial instrument at an amount equal to 12-month ECL. Expected credit losses reflect the weighted average of credit losses with the respective risks of a default occurring as the weights. Lifetime ECL represents the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECL represents the portion of lifetime ECL that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Group recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and does not reduce the carrying amount of the financial asset. c) Derecognition of financial assets The Group derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. Before 2018, on derecognition of a financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss which had been recognized in other comprehensive income is recognized in profit or loss. Starting from 2018, on derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in a debt instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss which had been recognized in other comprehensive income is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by a group entity are recognized at the proceeds received, net of direct issue costs. Repurchase of the Company’s own equity instruments is recognized in and deducted directly from equity. No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: Financial liabilities are classified as at FVTPL when such financial liabilities are held for trading. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. 4) Derivative financial instruments The Group enters into a variety of derivative financial instruments to manage its exposure to interest rate and foreign exchange rate risks, including forward exchange contracts and swap contracts. Derivatives are initially recognized at fair value at the date on which the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a hedging instrument; in which event, the timing of the recognition in profit or loss depends on the nature of the hedging relationship. When the fair value of a derivative financial instrument is positive, the derivative is recognized as a financial asset; when the fair value of a derivative financial instrument is negative, the derivative is recognized as a financial liability. Before 2018, derivatives embedded in non-derivative host contracts were treated as separate derivatives when they met the definition of a derivative; their risks and characteristics were not closely related to those of the host contracts; and the contracts were not measured at FVTPL. Starting from 2018, derivatives embedded in hybrid contracts that contain financial asset hosts that is within the scope of IFRS 9 are not separated; instead, the classification is determined in accordance with the entire hybrid contract. Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative, their risks and characteristics are not closely related to those of the host contracts and the host contracts are not measured at FVTPL. |
Hedge Accounting | o. Hedge Accounting The Group designates certain hedging instruments, which include derivatives, embedded derivatives and non-derivatives in respect of foreign currency risk, as either fair value hedges or cash flow hedges. 1) Fair value hedges Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognized in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The change in the fair value of the hedging instrument and the change in the hedged item attributable to the hedged risk are recognized in profit or loss in the line item relating to the hedged item. Before 2018, hedge accounting was discontinued prospectively when ASE and its subsidiaries revoked the designated hedging relationship; when the hedging instrument expired or was sold, terminated, or exercised; or when the hedging instrument no longer met the criteria for hedge accounting. From 2018, the Group discontinues hedge accounting only when the hedging relationship cease to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated, or exercised. 2) Cash flow hedges The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion are recognized immediately in profit or loss. The associated gains or losses that were recognized in other comprehensive income are reclassified from equity to profit or loss as a reclassification adjustment in the line item relating to the hedged item in the same period when the hedged item affects profit or loss. If a hedge of a forecasted transaction subsequently results in the recognition of a non-financial asset or a non-financial liability, the associated gains and losses that were recognized in other comprehensive income are removed from equity and included in the initial cost of the non-financial asset or non-financial liability. Before 2018, hedge accounting was discontinued prospectively when ASE and its subsidiaries revoked the designated hedging relationship; when the hedging instrument expired or was sold, terminated, or exercised; or when the hedging instrument no longer met the criteria for hedge accounting. From 2018, the Group discontinues hedge accounting only when the hedging relationship cease to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated, or exercised. The cumulative gain or loss on the hedging instrument that has been previously recognized in other comprehensive income from the period when the hedge was effective remains separately in equity until the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit or loss. |
Revenue Recognition | p. Revenue recognition Before 2018 Revenue is measured at the fair value of the consideration received or receivable take into account of estimated customer returns, rebates and other similar allowances. 1) Revenue from sale of goods and real estate properties Revenue from the sale of goods and real estate properties is recognized when all the following conditions are satisfied: a) ASE and its subsidiaries has transferred to the buyer the significant risks and rewards of ownership of the goods; b) A SE and its subsidiaries c) The amount of revenue can be measured reliably; d) It is probable that the economic benefits associated with the transaction will flow to ASE and its subsidiaries; and e) The costs incurred or to be incurred in respect of the transaction can be measured reliably. 2) Revenue from rendering of services Service income is recognized when services are rendered. 3) Revenue from dividend and interest income Dividend income from investments and interest income from financial assets are recognized when they are probable that the economic benefits will flow to ASE and its subsidiaries and the amount of income can be reliably measured. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable. Starting from 2018 The Group identifies the contracts with customers, allocates transaction prices to performance obligations and, when performance obligations are satisfied, recognizes revenues at fixed amounts as agreed in the contracts with taking estimated volume discounts into consideration. For contracts where the period between the date on which the Group transfers a promised good or service to a customer and the date on which the customer pays for that good or service is one year or less, the Group does not adjust the promised amount of consideration for the effects of a significant financing component. The Group’s duration of contracts with customers is expected to be one year or less, and the consideration from contracts with customers is included in transaction price and, therefore, can apply the practical expedient that not to disclose the performance obligations including (i) the aggregate amount of the transaction price allocated to the performance obligations that are not fully satisfied or have partially completed at the end of the reporting period, and (ii) the expected timing for recognition of revenue. The Group’s operating revenues include revenues from sale of goods and services as well as sale and leasing of real estate properties. When customers control goods while they are manufactured in progress, the Group measures the progress on the basis of costs incurred relative to the total expected costs as there is a direct relationship between the costs incurred and the progress of satisfying the performance obligations. Revenue and contract assets are recognized during manufacture and contract assets are reclassified to trade receivables when the manufacture is completed or when the goods are shipped upon customer’s request. The Group recognizes revenues and trade receivables when the goods are shipped or when the goods are delivered to the customer’s specific location because it is the time when the customer has full discretion over the manner of distribution and price to sell the goods, has the primary responsibility for sales to future customers and bears the risks of obsolescence. Revenues from sale of real estate properties are recognized when customers purchase real estate properties and complete the transfer procedures. Revenues from leasing real estate properties are recognized during leasing periods on the straight-line basis. |
Leasing | q. Leases Before 2019 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. 1) The Group as lessor Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. 2) The Group as lessee Assets held under finance leases are initially recognized as assets of the Group at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the consolidated balance sheets as a finance lease obligation. Finance expenses implicit in lease payments for each period are recognized immediately in profit or loss, unless they are directly attributable to qualifying assets; in which case, they are capitalized. Operating lease payments are recognized as expenses on a straight-line basis over the lease term. Starting from 2019 At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. For a contract that contains a lease component and non-lease components, the Group elects to account for the lease and non-lease components as a single lease component. 1) The Group as lessor Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. When the Group subleases a right-of-use asset, the sublease is classified by reference to the right-of-use asset arising from the head lease, not with reference to the underlying asset. However, if the head lease is a short-term lease that the Group, as a lessee, has accounted for applying recognition exemption, the sublease is classified as an operating lease. Lease payments (less any lease incentives payable) from operating leases are recognized as income on a straight-line basis over the terms of the relevant leases. Initial direct costs incurred in obtaining operating leases are added to the carrying amounts of the underlying assets and recognized as expenses on a straight-line basis over the lease terms. 2) The Group as lessee The Group recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms. Right-of-use assets are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made on or before the commencement date, plus any initial direct costs incurred and an estimate of costs needed to restore the underlying assets, and less any lease incentives received. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses and adjusted for any remeasurement of the lease liabilities. Right-of-use assets are presented on a separate line in the consolidated balance sheets. With respect to the recognition and measurement of right-of-use assets that meet the definition of investment properties, refer to the aforementioned accounting policies for investment properties. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. However, if leases transfer ownership of the underlying assets to the Group by the end of the lease terms or if the costs of right-of-use assets reflect that the Group will exercise a purchase option, the Group depreciates the right-of-use assets from the commencement dates to the end of the useful lives of the underlying assets. Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments, in-substance fixed payments, variable lease payments which depend on an index or a rate, residual value guarantees, the exercise price of a purchase option if the Group is reasonably certain to exercise that option, and payments of penalties for terminating a lease if the lease term reflects such termination, less any lease incentives receivable. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Group uses the lessee’s incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, a change in the amounts expected to be payable under a residual value guarantee, a change in the assessment of an option to purchase an underlying asset, or a change in future lease payments resulting from a change in an index or a rate used to determine those payments, the Group remeasures the lease liabilities with a corresponding adjustment to the right-of-use assets. However, if the carrying amount of the right-of-use assets is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease liabilities are presented on a separate line in the consolidated balance sheets. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the periods in which they are incurred. |
Borrowing Costs | r. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalization. Other than stated above, all other borrowing costs are recognized in profit or loss in the period in which they are incurred. |
Government grants | s. Government grants Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. Government grants are recognized in profit or loss on a systematic basis over the periods in which the Group recognizes as expenses the related costs for which the grants are intended to compensate. Specifically, government grants whose primary condition is that the Group should purchase, construct or otherwise acquire non-current assets are recognized as deferred revenue in the consolidated financial statements and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they become receivable. The benefit of a government loan received at a below-market rate of interest is treated as a government grant measured as the difference between the proceeds received and the fair value of the loan based on prevailing market interest rates. |
Employee Benefits | t. Employee benefits 1) Short-term employee benefits Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for the related services. 2) Retirement benefits Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the projected unit credit method. Service cost (including current service cost and past service cost) and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss. Net defined benefit liability (asset) represents the actual deficit (surplus) in the Group’s defined benefit plan. Any surplus resulting from this calculation is limited to the present value of any refunds from the plans or reductions in future contributions to the plans. |
Employee share options | u. Employee share options The fair value at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Group’s best estimate of the number of options that are expected to ultimately vest, with a corresponding increase in capital surplus - employee share options and non-controlling interests. It is recognized as an expense in full at the grant date if vesting immediately. The grant date of issued ordinary shares for cash which are reserved for employees is the date on which the number of shares that the employees purchase is confirmed. At each balance sheet date, the Group reviews its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus - employee share options and non-controlling interests. The grant by the Company of its equity instruments to the employees of a subsidiary under options is treated as a capital contribution. The fair value of employee services received under the arrangement is measured by reference to the grant-date fair value and is recognized over the vesting period as an addition to the investment in the subsidiary, with a corresponding credit to capital surplus - employee share options. |
Taxation | v. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. 1) Current tax According to the Income Tax Law of the R.O.C., an additional tax of unappropriated earnings is provided for as income tax in the year the shareholders approve to retain earnings. Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax provision. 2) Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. If a temporary difference arises from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit, the resulting deferred tax asset or liability is not recognized. In addition, a deferred tax liability is not recognized on taxable temporary differences arising from the initial recognition of goodwill. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences, unused loss carryforwards and unused tax credits for purchases of machinery and equipment to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary difference associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. A previously unrecognized deferred tax asset is also reviewed at each balance sheet date and recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liabilities are settled or assets are realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the balance sheet date, to recover or settle the carrying amount of its assets and liabilities. 3) Current and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity, respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. |
U.S. Dollar Amounts | w. U.S. Dollar Amounts A translation of the consolidated financial statements into U.S. dollars is included solely for the convenience of the readers, and has been translated from New Taiwan dollar (NT$) at the exchange rate as set forth in the statistical release by the U.S. Federal Reserve Board of the United States, which was NT$29.91 to US$1.00 as of December 31, 2019. The translation should not be construed as a representation that the NT$ amounts have been, could have been, or could in the future be, converted into U.S. dollars at this or any other rate of exchange. |
Application of New and Revise_2
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Statement [LineItems] | |
Summary of Lease Liabilities and Operating Lease Commitments | The weighted average lessee’s incremental borrowing rates applied to lease liabilities recognized on January 1, 2019 was 1.35%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: NT$ US$ (Note 4) The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 2,386,102 $ 79,776 Less: Recognition exemption for short-term leases (108,946 ) (3,642 ) Less: Recognition exemption for leases of low-value assets (10,822 ) (362 ) Undiscounted amounts on January 1, 2019 $ 2,266,334 $ 75,772 Discounted amounts using the incremental borrowing rates on January 1, 2019 $ 2,006,553 $ 67,086 Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018 248,808 8,319 Add: Adjustments as a result of a different treatment of extension 3,829,368 128,030 Lease liabilities recognized on January 1, 2019 $ 6,084,729 $ 203,435 |
IFRS16 [member] | |
Statement [LineItems] | |
Summary of Anticipated Impact on Assets, Liabilities and Equity | The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: As Originally Stated on January 1, Adjustments Arising from Initial Adjusted on January 1, 2019 NT$ NT$ NT$ Other financial assets - current $ 6,539,467 $ (31 ) $ 6,539,436 Other current assets 3,773,384 (385,014 ) 3,388,370 Long-term prepayments for lease 10,764,835 (10,764,835 ) — Property, plant and equipment 214,592,588 (277,079 ) 214,315,509 Right-of-use assets — 10,720,769 10,720,769 Investment properties 7,738,379 6,599,225 14,337,604 Other financial assets - non-current 1,044,294 (2,745 ) 1,041,549 Other intangible assets 30,897,700 (59,667 ) 30,838,033 Total effect on assets $ 275,350,647 $ 5,830,623 $ 281,181,270 Obligation under leases - current $ — $ 489,984 $ 489,984 Other current liabilities 5,984,156 (17,144 ) 5,967,012 Obligation under leases - non-current — 5,594,745 5,594,745 Other non-current liabilities 1,371,302 (236,962 ) 1,134,340 Total effect on liabilities $ 7,355,458 $ 5,830,623 $ 13,186,081 As Originally Stated on January 1, Adjustments Arising from Initial Adjusted on January 1, 2019 US$ (Note 4) US$ (Note 4) US$ (Note 4) Other financial assets - current $ 218,638 $ (1 ) $ 218,637 Other current assets 126,158 (12,872 ) 113,286 Long-term prepayments for lease 359,908 (359,908 ) — Property, plant and equipment 7,174,610 (9,264 ) 7,165,346 Right-of-use assets — 358,434 358,434 Investment properties 258,722 220,636 479,358 Other financial assets - non-current 34,915 (92 ) 34,823 Other intangible assets 1,033,022 (1,994 ) 1,031,028 Total effect on assets $ 9,205,973 $ 194,939 $ 9,400,912 Obligation under leases - current $ — $ 16,382 $ 16,382 Other current liabilities 200,072 (573 ) 199,499 Obligation under leases - non-current — 187,053 187,053 Other non-current liabilities 45,848 (7,923 ) 37,925 Total effect on liabilities $ 245,920 $ 194,939 $ 440,859 |
Summary of Significant Accoun_3
Summary of Significant Accounting Policies (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Subsidiaries | 2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 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 100.0 100.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 86.1 86.1 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Engaged in information software services, and was established in May 2018. R.O.C. 100.0 100.0 ASE Embedded Electronics Inc. (“ASEEE”) Engaged in the sale and manufacturing of embedded substrate R.O.C. - 100.0 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. - 51.0 Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 ASE (Kun Shan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China 100.0 100.0 ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 Advanced Semiconductor Engineering (China) Ltd. Will engage in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. Holding company Malaysia 100.0 100.0 ASE Test Limited (“ASE Test”) Holding company Singapore 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 ASE Japan Co., Ltd. (“ASE Japan”) 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 ASE WeiHai Inc. Engaged in the packaging and testing of semiconductors Shandong, China 100.0 100.0 Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Anstock Limited Engaged in financing activity British Cayman Islands 100.0 100.0 Anstock II Limited Engaged in financing activity British Cayman Islands 100.0 100.0 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 100.0 100.0 ASE Corporation Holding company British Cayman Islands 100.0 100.0 ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. Engaged in the development, construction and sale of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Department Store Co., Ltd. Engaged in department store business Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd. Engaged in the development, construction and leasing of real estate properties Kun Shan, China 100.0 100.0 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE Test Holdings, Ltd. Holding company British Cayman Islands 100.0 100.0 ASE Holdings (Singapore) Pte. Ltd. Holding company Singapore 100.0 100.0 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors Singapore 100.0 100.0 ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors Shanghai, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductors, and was established in October 2018 Shanghai, China 100.0 100.0 Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 USI Global Merged by the Company in January 2019 R.O.C. 100.0 - USIINC Engaged in investing activity R.O.C. 100.0 100.0 Huntington Holdings International Co. Ltd. Holding company British Virgin Islands 100.0 100.0 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 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 Rising Capital Investments Limited Liquidated in November 2019 British Virgin Islands 100.0 - Rise Accord Limited Liquidated in December 2019 British Virgin Islands 100.0 - Universal Scientific Industrial (Kunshan) Co., Ltd. Engaged in the manufacturing and sale of computer assistance system and related peripherals Kun Shan, China 100.0 100.0 USI Enterprise Limited (“USIE”) Engaged in the services of investment advisory and warehousing management Hong Kong 95.4 95.8 USISH Engaged in the designing, manufacturing and sale of electronic components Shanghai, China 74.6 75.3 Universal Global Technology Co., Limited Holding company Hong Kong 74.6 75.3 Universal Global Technology (Kunshan) Co., Ltd. Engaged in the designing and manufacturing of electronic components Kun Shan, China 74.6 75.3 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 74.6 75.3 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sale of electronic components and telecommunications equipment Shanghai, China 74.6 75.3 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 74.6 75.3 Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 74.6 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services R.O.C. 74.6 75.3 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 74.6 75.3 USI Japan Co., Ltd. Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories Japan 74.6 75.3 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sale of motherboards and computer peripherals Shenzhen, China 74.6 75.3 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory, and was established in February 2018 Hong Kong 74.6 75.3 Universal Scientific Industrial Co., Ltd. (“USI”) Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories R.O.C. 74.4 75.3 Semicondutores Avancados do Brasil S.A. Engaged in the research and manufacturing of multi-functional system-in-package products, and was established in March 2019 and then invested in May 2019 Brasil - 56.5 Huanrong Electronics (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, and was established in April 2019 and then invested in May 2019 Huizhou, China - 75.3 Establishment and Percentage of Ownership (%) December 31 Name of Investee Main Businesses Operating Location 2018 2019 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities and was established in August 2019 France - 75.3 Chung Hong Electronics Poland Sp. z o.o. (“UGPL”) Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules and was established in October 2019 Poland - 45.2 SPIL Engaged in the assembly, testing and turnkey services of integrated circuits R.O.C. 100.0 100.0 SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities R.O.C. 100.0 100.0 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 Siliconware Technology (Suzhou) Limited (“SZ”) Engaged in the packaging and testing of semiconductors Suzhou, China 70.0 100.0 Siliconware Electronics (Fujian) Co., Limited Engaged in the packaging and testing of semiconductors Fujian, China 100.0 100.0 |
Cash and Cash Equivalents (Tabl
Cash and Cash Equivalents (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Cash and Cash Equivalents | December 31 2018 2019 NT$ NT$ US$ (Note 4) Cash on hand $ 7,940 $ 6,567 $ 220 Checking accounts and demand deposits 32,329,820 44,565,936 1,490,001 Cash equivalents 19,180,676 15,558,372 520,173 $ 51,518,436 $ 60,130,875 $ 2,010,394 |
Financial Instruments at Fair_2
Financial Instruments at Fair Value Through Profit or Loss (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Financial Instruments at Fair Value Through Profit or Loss | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial assets Derivative instruments (non-designated hedges) Forward exchange contracts $ 32,070 $ 104,308 $ 3,487 Swap contracts 1,557,714 56,561 1,891 Call option (Note 30) — 24,556 821 Non-derivative financial assets Quoted ordinary shares 5,151,255 3,460,123 115,685 Open-end mutual funds 581,800 662,290 22,143 December 31 2018 2019 NT$ NT$ US$ (Note 4) Private-placement funds $ 200,123 $ 603,718 $ 20,184 Unquoted preferred shares 275,000 377,440 12,619 Hybrid financial assets Private-placement convertible bonds 100,496 — — 7,898,458 5,288,996 176,830 Current 7,262,227 4,127,566 137,999 Non-current $ 636,231 $ 1,161,430 $ 38,831 December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial liabilities held for trading Derivative instruments (non-designated hedging) Swap contracts $ 29,058 $ 862,581 $ 28,839 Forward exchange contracts 7,597 110,990 3,711 $ 36,655 $ 973,571 $ 32,550 |
Summary of Outstanding Contracts Not Accounted for Hedge Accounting | At each balance sheet date, the outstanding swap contracts not accounted for hedge accounting were as follows: Notional Amount Currency Maturity Period (In Thousands) December 31, 2018 Sell NT$/Buy US$ 2019.01-2019.12 NT$49,570,469/US$1,687,400 Sell US$/Buy CNY 2019.01 US$50,292/CNY349,800 Sell US$/Buy JPY 2019.01 US$54,203/JPY6,090,000 Sell US$/Buy NT$ 2019.01 US$208,800/NT$6,423,242 December 31, 2019 Sell NT$/Buy US$ 2020.01-2020.12 NT$50,241,799/US$1,660,000 Sell US$/Buy CNY 2020.02 US$49,666/CNY349,800 Sell US$/Buy JPY 2020.02-2020.03 US$45,878/JPY5,000,000 Sell US$/Buy KRW 2020.01 US$28,000/KRW32,454,800 Sell US$/Buy MYR 2020.01 US$11,000/MYR45,507 Sell US$/Buy NT$ 2020.01 US$189,960/NT$5,719,478 At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow: Notional Amount Currency Maturity Period (In Thousands) December 31, 2018 Sell NT$/Buy US$ 2019.01-2019.02 NT$2,453,540/US$80,000 Sell US$/Buy CNY 2019.01 US$29,000/CNY200,108 Sell US$/Buy EUR 2019.01 US$4,103/EUR3,600 Sell US$/Buy JPY 2019.01-2019.02 US$37,733/JPY4,231,754 Sell US$/Buy MYR 2019.01-2019.02 US$14,000/MYR58,430 Sell US$/Buy SGD 2019.01-2019.02 US$13,400/SGD18,391 December 31, 2019 Sell CNY/Buy US$ 2020.01-2020.02 CNY2,224,491/US$316,896 Sell HKD/Buy US$ 2020.01 HKD1,705,281/US$218,297 Sell NT$/Buy US$ 2020.01 NT$2,275,860/US$75,000 Sell US$/Buy CNY 2020.01-2020.03 US$109,000/CNY767,277 Sell US$/Buy JPY 2020.01-2020.04 US$87,398/JPY9,509,491 Sell US$/Buy MYR 2020.01-2020.05 US$26,000/MYR108,330 Sell US$/Buy NT$ 2020.01-2020.02 US$170,000/NT$5,142,441 Sell US$/Buy SGD 2020.01-2020.02 US$8,600/SGD11,691 |
Financial Assets at Fair Valu_2
Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Financial Assets at Fair Value Through Other Comprehensive Income | December 31 2018 2019 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 580,399 $ 755,903 $ 25,272 Investments in debt instruments at FVTOCI 1,016,924 1,014,872 33,931 $ 1,597,323 $ 1,770,775 $ 59,203 |
Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income | a. Investments in equity instruments at FVTOCI December 31 2018 2019 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 532,047 $ 565,028 $ 18,891 Unquoted preferred shares 8,683 158,718 5,306 Limited partnership 39,669 32,157 1,075 $ 580,399 $ 755,903 $ 25,272 |
Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income | b. Investments in debt instruments at FVTOCI December 31 2018 2019 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,016,924 $ 1,014,872 $ 33,931 |
Trade Receivables, Net (Tables)
Trade Receivables, Net (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Statement [LineItems] | |
Summary of Trade Receivables, Net | December 31 2018 2019 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 79,636,748 $ 77,055,280 $ 2,576,238 Less: Allowance for impairment loss 155,389 136,497 4,564 79,481,359 76,918,783 2,571,674 At FVTOCI — 2,029,690 67,860 $ 79,481,359 $ 78,948,473 $ 2,639,534 |
Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix | The following table details the loss allowance of trade receivables based on the Group’s provision matrix. December 31, 2018 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0%~10% 0%~50% 1%~100% 0%~100% — Gross carrying amount $ 71,819,583 $ 6,537,819 $ 778,799 $ 405,707 $ 94,840 $ 79,636,748 Loss allowance (Lifetime ECLs) (7,119 ) (4,463 ) (14,949 ) (40,080 ) (88,778 ) (155,389 ) $ 71,812,464 $ 6,533,356 $ 763,850 $ 365,627 $ 6,062 $ 79,481,359 December 31, 2019 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0%~10% 1%~70% 1%~100% 50%~100% — Gross carrying amount $ 70,042,018 $ 6,111,309 $ 695,384 $ 153,458 $ 53,111 $ 77,055,280 Loss allowance (Lifetime ECLs) (12,379 ) (841 ) (26,587 ) (53,629 ) (43,061 ) (136,497 ) $ 70,029,639 $ 6,110,468 $ 668,797 $ 99,829 $ 10,050 $ 76,918,783 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Expected credit loss rate 0% 0%~10% 1%~70% 1%~100% 50%~100% — Gross carrying amount $ 2,341,759 $ 204,323 $ 23,249 $ 5,131 $ 1,776 $ 2,576,238 Loss allowance (Lifetime ECLs) (414 ) (28 ) (889 ) (1,793 ) (1,440 ) (4,564 ) $ 2,341,345 $ 204,295 $ 22,360 $ 3,338 $ 336 $ 2,571,674 |
Summary of Movements of Loss Allowance of Trade Receivables | The movements of the loss allowance of trade receivables for the years ended December 31, 2018 and 2019 were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Balance at January 1 $ 64,901 $ 155,389 $ 5,195 Net remeasurement of loss allowance 150,128 (38,277 ) (1,280 ) Reclassification to loss allowance of other receivables — (5,877 ) (196 ) Acquisition through business combinations 3,482 25,553 855 Amounts written off (60,109 ) — — Effects of foreign currency exchange differences (3,013 ) (291 ) (10 ) Balance at December 31 $ 155,389 $ 136,497 $ 4,564 |
Summary of Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income | The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix. December 31, 2019 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % - 0 % 1 % - - Gross carrying amount $ 2,029,324 $ - $ 207 $ 160 $ - $ 2,029,691 Loss allowance (Lifetime ECLs) - - - (1 ) - (1 ) $ 2,029,324 $ - $ 207 $ 159 $ - $ 2,029,690 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Impaired Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Expected credit loss rate 0 % - 0 % 1 % - - Gross carrying amount $ 67,848 $ - $ 7 $ 5 $ - $ 67,860 Loss allowance (Lifetime ECLs) - - - - - - $ 67,848 $ - $ 7 $ 5 $ - $ 67,860 |
Disclosure of transferred financial assets that are not derecognised in their entirety | The followings were the Group’s outstanding trade receivables transferred but not yet due as of December 31, 2019: Counterparties Receivables Factoring Proceeds Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Interest Rates on Advances Received NT$ NT$ NT$ NT$ First Commercial Bank $ 7,567 $ - $ - $ 7,567 2.2 % Counterparties Receivables Factoring Proceeds Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Interest Rates on Advances Received US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) First Commercial Bank $ 253 $ - $ - $ 253 2.2 % |
Trade receivables [member] | |
Statement [LineItems] | |
Summary of Movements of Loss Allowance of Trade Receivables | Movement of the allowance for doubtful trade receivables for the year ended December 31, 2017 was as follows: Impaired Individually Impaired Collectively Total NT$ NT$ Balance at January 1, 2017 $ 16,453 $ 37,256 $ 53,709 Impairment losses recognized 9,527 4,102 13,629 Amounts written off — (34 ) (34 ) Effect of foreign currency exchange differences (850 ) (1,553 ) (2,403 ) Balance at December 31, 2017 $ 25,130 $ 39,771 $ 64,901 |
Inventories (Tables)
Inventories (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Inventories | December 31 2018 2019 NT$ NT$ US$ (Note 4) Finished goods $ 7,680,083 $ 7,174,716 $ 239,877 Work in process 3,195,478 2,952,182 98,702 Raw materials 23,250,801 20,996,346 701,984 Supplies 1,892,194 2,229,576 74,543 Raw materials and supplies in transit 608,895 530,930 17,751 $ 36,627,451 $ 33,883,750 $ 1,132,857 |
Inventories Related to Real E_2
Inventories Related to Real Estate Business (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Inventories Related to Real Estate Business | December 31 2018 2019 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 20,734 $ 9,983 $ 334 Construction in progress 8,252,348 9,619,217 321,605 Land held for construction 1,787,526 1,787,526 59,764 $ 10,060,608 $ 11,416,726 $ 381,703 |
Other Financial Assets (Tables)
Other Financial Assets (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Other Financial Assets | December 31 2018 2019 NT$ NT$ US$ (Note 4) Guarantee deposits $ 766,190 $ 661,667 $ 22,122 Pledged time deposits (Note 37) 496,847 620,817 20,756 Time deposits with original maturity of over three months 6,320,669 25,885 866 Others (Note 37) 55 16,958 567 7,583,761 1,325,327 44,311 Current 6,539,467 765,834 25,605 Non-current $ 1,044,294 $ 559,493 $ 18,706 |
Investments Accounted for Usi_2
Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Investments Accounted for Using the Equity Method | December 31 2018 2019 NT$ NT$ US$ (Note 4) Investments in associates $ 9,131,814 $ 11,805,505 $ 394,701 Investments in joint ventures 180,494 279,702 9,351 $ 9,312,308 $ 12,085,207 $ 404,052 |
Summary of Investments in Associates Accounted for using the Equity Method | a. Investments in associates 1) Investments in associates accounted for using the equity method that was not individually material consisted of the following: consisted of the following: Carrying Amount as of December 31 2018 2019 Operating NT$ NT$ US$ (Note 4) Name of Associate Main Business Location ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. $ 4,237,982 $ 4,370,075 $ 146,108 Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. 2,752,530 3,934,190 131,534 M-Universe Investments Pte. Ltd. (“MU”) Investment company Singapore — 1,814,699 60,672 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,095,233 1,380,162 46,144 Deca Technologies Inc. (”DECA”) Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology British Cayman Islands 866,312 323,423 10,813 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 295,772 283,105 9,465 AMPI Engaged in the manufacturing of integrated circuit R.O.C. 184,134 — — 9,431,963 12,105,654 404,736 Less: Deferred gain on transfer of land 300,149 300,149 10,035 $ 9,131,814 $ 11,805,505 $ 394,701 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2018 2019 ChipMOS 20.47% 20.48% Yann Yuan 32.21% 32.21% MU — 42.23% HC 26.22% 26.22% DECA 22.04% 22.02% HCK 27.31% 27.31% AMPI 38.76% — |
Summary of Fair Values of Investments in Associates with Available Published Price Quotation | 7) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) ChipMOS $ 3,886,561 $ 5,100,181 $ 170,518 HC $ 1,537,307 $ 1,551,033 $ 51,857 AMPI $ 369,925 $ — $ — |
Summary of Aggregate Information of Associates that are Not Individually Material | 8) Aggregate information of associates that are not individually material For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net profit (loss) $ (190,532 ) $ 147,535 $ 321,413 $ 10,746 Other comprehensive income (loss) 59,676 (613,471 ) 1,401,453 46,856 Total comprehensive income (loss) $ (130,856 ) $ (465,936 ) $ 1,722,866 $ 57,602 b. Investments in joint ventures 1) Investments in joint ventures that were not individually material and accounted for using the equity method consisted of the following: Carrying Amount as of December 31 2018 2019 Operating NT$ NT$ US$ (Note 4) Name of Joint Venture Main Business Location ASEEE Engaged in the production of embedded substrate R.O.C. $ 180,494 $ — $ — SUMA-USI Electronics Co., Ltd. (“SUMA-USI”) Engaged in the design and production of electronic products China — 279,702 9,351 $ 180,494 $ 279,702 $ 9,351 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2018 2019 ASEEE 51.00 % — SUMA-USI — 49.00 % |
Summary of Aggregate Information of the Joint Venture that is Not Individually Material | 5) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) The Group’s share of net loss and total comprehensive loss $ (184,366) $ (306,156) $ (142,306) $ (4,758) |
Property, Plant and Equipment (
Property, Plant and Equipment (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Property, Plant and Equipment | The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Land $ 10,165,969 $ 10,333,822 $ 345,497 Buildings and improvements 78,963,937 85,409,580 2,855,553 Machinery and equipment 108,087,970 112,996,670 3,777,889 Other equipment 6,463,160 6,715,694 224,530 Construction in progress and machinery in transit 10,911,552 16,637,561 556,254 $ 214,592,588 $ 232,093,327 $ 7,759,723 For the year ended December 31, 2017 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2017 $ 3,365,013 $ 96,258,175 $ 248,200,756 $ 8,474,661 $ 7,713,542 $ 364,012,147 Additions — 350,434 102,301 130,659 23,094,288 23,677,682 Disposals — (609,294 ) (8,449,949 ) (763,937 ) (73,248 ) (9,896,428 ) Reclassification (35,965 ) 6,483,392 18,331,738 174,947 (25,428,464 ) (474,352 ) Effect of foreign currency exchange differences (70,530 ) (2,294,779 ) (4,986,843 ) (204,250 ) 557,595 (6,998,807 ) Balance at December 31, 2017 $ 3,258,518 $ 100,187,928 $ 253,198,003 $ 7,812,080 $ 5,863,713 $ 370,320,242 Accumulated depreciation and impairment Balance at January 1, 2017 $ — $ 38,229,544 $ 175,499,994 $ 6,385,080 $ 17,288 $ 220,131,906 Depreciation expenses — 5,156,558 22,722,307 746,422 — 28,625,287 Impairment losses recognized — 2,310 286,880 368 — 289,558 Disposals — (478,903 ) (7,540,654 ) (720,319 ) (17,288 ) (8,757,164 ) Reclassification — (210,080 ) 34,452 (24,117 ) — (199,745 ) Effect of foreign currency exchange differences — (784,365 ) (3,990,174 ) (163,467 ) — (4,938,006 ) Balance at December 31, 2017 $ — $ 41,915,064 $ 187,012,805 $ 6,223,967 $ — $ 235,151,836 For the year ended December 31, 2018 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 3,258,518 $ 100,187,928 $ 253,198,003 $ 7,812,080 $ 5,863,713 $ 370,320,242 Additions — 144,898 192,673 84,860 38,669,807 39,092,238 Disposals — (677,206 ) (26,493,282 ) (2,251,060 ) (34,902 ) (29,456,450 ) Reclassification — 5,388,709 32,060,513 2,148,211 (39,612,324 ) (14,891 ) Acquisition through business combinations (Note 30) 6,880,400 37,127,957 95,810,062 11,122,171 5,781,189 156,721,779 Effect of foreign currency exchange differences 27,051 (464,275 ) (929,579 ) (78,095 ) 244,069 (1,200,829 ) Balance at December 31, 2018 $ 10,165,969 $ 141,708,011 $ 353,838,390 $ 18,838,167 $ 10,911,552 $ 535,462,089 Accumulated depreciation and impairment Balance at January 1, 2018 $ — $ 41,915,064 $ 187,012,805 $ 6,223,967 $ — $ 235,151,836 Depreciation expenses — 6,325,948 31,751,251 1,816,587 — 39,893,786 Impairment losses recognized — 29,531 97,680 5,860 — 133,071 Disposals — (491,033 ) (25,704,778 ) (2,070,302 ) — (28,266,113 ) Reclassification — (265 ) — — — (265 ) Acquisition through business combinations (Note 30) — 15,097,920 53,210,063 6,428,174 — 74,736,157 Effect of foreign currency exchange differences — (133,091 ) (616,601 ) (29,279 ) — (778,971 ) Balance at December 31, 2018 $ — $ 62,744,074 $ 245,750,420 $ 12,375,007 $ — $ 320,869,501 For the year ended December 31, 2019 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 10,165,969 $ 141,708,011 $ 353,838,390 $ 18,838,167 $ 10,911,552 $ 535,462,089 Adjustments on initial application of IFRS 16 (Note 3) — — — (458,045 ) — (458,045 ) Adjusted balance at January 1, 2019 10,165,969 141,708,011 353,838,390 18,380,122 10,911,552 535,004,044 Additions — 806,844 413,008 76,671 61,777,364 63,073,887 Disposals — (983,690 ) (19,139,634 ) (2,507,440 ) — (22,630,764 ) Reclassification — 13,601,469 41,302,651 3,062,838 (57,221,627 ) 745,331 Acquisitions through business combinations (Note 30) 189,111 1,044,383 5,507,315 43,611 250,455 7,034,875 Effect of foreign currency exchange differences (21,258 ) (2,204,057 ) (5,176,282 ) (300,686 ) 919,817 (6,782,466 ) Balance at December 31, 2019 $ 10,333,822 $ 153,972,960 $ 376,745,448 $ 18,755,116 $ 16,637,561 $ 576,444,907 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 62,744,074 $ 245,750,420 $ 12,375,007 $ — $ 320,869,501 Adjustments on initial application of IFRS 16 (Note 3) — — — (180,966 ) — (180,966 ) Adjusted balance at January 1, 2019 — 62,744,074 245,750,420 12,194,041 — 320,688,535 Depreciation expense — 6,989,392 35,747,308 2,503,967 — 45,240,667 Impairment losses recognized — 78,562 102,056 20,388 — 201,006 Disposals — (881,149 ) (18,640,266 ) (2,503,438 ) — (22,024,853 ) Reclassification — 210,558 83,777 (103 ) — 294,232 Acquisitions through business combinations (Note 30) — 445,682 4,000,338 19,028 — 4,465,048 Effect of foreign currency exchange differences — (1,023,739 ) (3,294,855 ) (194,461 ) — (4,513,055 ) Balance at December 31, 2019 $ — $ 68,563,380 $ 263,748,778 $ 12,039,422 $ — $ 344,351,580 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery in Transit Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 339,885 $ 4,737,814 $ 11,830,103 $ 629,828 $ 364,813 $ 17,902,443 Adjustments on initial application of IFRS 16 (Note 3) — — — (15,314 ) — (15,314 ) Adjusted balance at January 1, 2019 339,885 4,737,814 11,830,103 614,514 364,813 17,887,129 Additions — 26,976 13,808 2,564 2,065,441 2,108,789 Disposals — (32,888 ) (639,908 ) (83,833 ) — (756,629 ) Reclassification — 454,746 1,380,898 102,402 (1,913,127 ) 24,919 Acquisitions through business combinations (Note 30) 6,323 34,917 184,130 1,458 8,374 235,202 Effect of foreign currency exchange differences (711 ) (73,689 ) (173,062 ) (10,053 ) 30,753 (226,762 ) Balance at December 31, 2019 $ 345,497 $ 5,147,876 $ 12,595,969 $ 627,052 $ 556,254 $ 19,272,648 Accumulated depreciation and impairment Balance at January 1, 2019 $ - $ 2,097,762 $ 8,216,330 $ 413,741 $ - $ 10,723,833 Adjustments on initial application of IFRS 16 (Note 3) - - - (6,050 ) - (6,050 ) Adjusted balance at January 1, 2019 - 2,097,762 8,216,330 407,691 - 10,721,783 Depreciation expense - 233,681 1,195,162 83,717 - 1,512,560 Impairment losses recognized - 2,626 3,412 682 - 6,720 Disposals - (29,460 ) (623,212 ) (83,699 ) - (736,371 ) Reclassification - 7,040 2,801 (3 ) - 9,838 Acquisitions through business combinations (Note 30) - 14,901 133,746 636 - 149,283 Effect of foreign currency exchange differences - (34,227 ) (110,159 ) (6,502 ) - (150,888 ) Balance at December 31, 2019 $ - $ 2,292,323 $ 8,818,080 $ 402,522 $ - $ 11,512,925 |
Summary of Property, Plant and Equipment Useful Lives | Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives: Buildings and improvements Main plant buildings 10-55 years Cleanrooms 10-20 years Others 3-20 years Machinery and equipment 2-10 years Other equipment 2-20 years |
Lease Arrangements (Tables)
Lease Arrangements (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Right-of-Use Assets | a. Right-of-use assets – 2019 December 31, 2019 NT$ US$ (Note 4) Carrying amounts Land $ 7,036,887 $ 235,269 Buildings and improvements 2,121,797 70,939 Machinery and equipment 588,443 19,674 Other equipment 45,094 1,508 $ 9,792,221 $ 327,390 For the Year Ended December 31, 2019 NT$ US$ (Note 4) Additions to right-of-use assets $ 824,268 $ 27,558 Depreciation charge for right-of-use assets Land $ 215,301 $ 7,198 Buildings and improvements 307,708 10,288 Machinery and equipment 507,443 16,966 Other equipment 25,006 836 $ 1,055,458 $ 35,288 |
Summary of Lease Liabilities | b. Lease liabilities - 2019 December 31, 2019 NT$ US$ (Note 4) Carrying amounts Current $ 632,802 $ 21,157 Non-current $ 5,176,123 $ 173,057 |
Summary of Land and Buildings Improvements | The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows: December 31, 2019 Land (%) 0.54-4.90 Buildings and improvements (%) 0.30-8.62 |
Summary of Other Related Lease Information | e. Other lease information 1) Lease arrangements under operating leases for the leasing out of investment properties and freehold property, plant and equipment are set out in Note 17. 2) Other related lease information For the Year Ended December 31, 2019 NT$ US$ (Note 4) Expenses relating to short-term leases $ 421,924 $ 14,106 Expenses relating to low-value assets leases $ 4,473 $ 150 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 53,403 $ 1,785 Total cash outflow for leases $ (1,511,277 ) $ (50,527 ) |
Summary of Non Cancellable Operating Lease | The future minimum lease payments of non-cancellable operating lease commitments were December 31, 2018 NT$ Less than 1 year $ 509,994 1 to 5 years 828,482 More than 5 years 1,047,626 $ 2,386,102 |
Investment Properties (Tables)
Investment Properties (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Investment Properties | For the year ended December, 2017 Land Buildings and Improvements Total NT$ NT$ NT$ Cost Balance at January 1, 2017 $ — $ — $ — Additions — 186,535 186,535 Disposals — (342 ) (342 ) Reclassification 35,965 8,114,110 8,150,075 Effects of foreign currency exchange differences — 106,482 106,482 Balance at December 31, 2017 $ 35,965 $ 8,406,785 $ 8,442,750 Accumulated depreciation and impairment Balance at January 1, 2017 $ — $ — $ — Depreciation expenses — 122,231 122,231 Disposals — (161 ) (161 ) Reclassification — 199,745 199,745 Effects of foreign currency exchange differences — 1,499 1,499 Balance at December 31, 2017 $ — $ 323,314 $ 323,314 Carrying amount at December 31, 2017 $ 35,965 $ 8,083,471 $ 8,119,436 For the year ended December, 2018 Land Buildings and Improvements Total NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 35,965 $ 8,406,785 $ 8,442,750 Additions — 125,853 125,853 Reclassification — 14,891 14,891 Effects of foreign currency exchange differences — (137,739 ) (137,739 ) Balance at December 31, 2018 $ 35,965 $ 8,409,790 $ 8,445,755 Accumulated depreciation and impairment Balance at January 1, 2018 $ — $ 323,314 $ 323,314 Depreciation expenses — 392,667 392,667 Reclassification — 265 265 Effects of foreign currency exchange differences — (8,870 ) (8,870 ) Balance at December 31, 2018 $ — $ 707,376 $ 707,376 Carrying amount at December 31, 2018 $ 35,965 $ 7,702,414 $ 7,738,379 For the year ended December, 2019 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 35,965 $ 8,409,790 $ — $ 8,445,755 Adjustments on initial application of IFRS 16 — — 6,891,947 6,891,947 Adjusted balance at January 1, 2019 35,965 8,409,790 6,891,947 15,337,702 Additions — 2,532 — 2,532 Reclassification — (490,130 ) (21,069 ) (511,199 ) Disposals — (1,843 ) — (1,843 ) Effects of foreign currency exchange differences — (209,980 ) (303,086 ) (513,066 ) Balance at December 31, 2019 $ 35,965 $ 7,710,369 $ 6,567,792 $ 14,314,126 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 707,376 $ — $ 707,376 Adjustments on initial application of IFRS 16 (Note 3) — — 292,722 292,722 Adjusted balance at January 1, 2019 — 707,376 292,722 1,000,098 Depreciation expenses — 377,536 216,574 594,110 Reclassification — (210,455 ) 543 (209,912 ) Disposals — (1,240 ) — (1,240 ) Effects of foreign currency exchange differences — 99,354 (22,355 ) 76,999 Balance at December 31, 2019 $ — $ 972,571 $ 487,484 $ 1,460,055 Carrying amount at December 31, 2019 $ 35,965 $ 6,737,798 $ 6,080,308 $ 12,854,071 Land Buildings and Improvements Right-of-use Assets Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 1,202 $ 281,170 $ — $ 282,372 Adjustments on initial application of IFRS 16 (Note 3) — — 230,423 230,423 Adjusted balance at January 1, 2019 1,202 281,170 230,423 512,795 Additions — 85 — 85 Reclassification — (16,387 ) (704 ) (17,091 ) Disposals — (62 ) — (62 ) Effects of foreign currency exchange differences — (7,020 ) (10,133 ) (17,153 ) Balance at December 31, 2019 $ 1,202 $ 257,786 $ 219,586 $ 478,574 Accumulated depreciation and impairment Balance at January 1, 2019 $ — $ 23,650 $ — $ 23,650 Adjustments on initial application of IFRS 16 (Note 3) — — 9,787 9,787 Adjusted balance at January 1, 2019 — 23,650 9,787 33,437 Depreciation expenses — 12,622 7,241 19,863 Reclassification — (7,036 ) 18 (7,018 ) Disposals — (41 ) — (41 ) Effects of foreign currency exchange differences — 3,322 (747 ) 2,575 Balance at December 31, 2019 $ — $ 32,517 $ 16,299 $ 48,816 Carrying amount at December 31, 2019 $ 1,202 $ 225,269 $ 203,287 $ 429,758 |
Summary of Maturity analysis of Operating Lease Payments | The maturity analysis of lease payments receivable under operating leases of investment properties was as follows: December 31, 2019 NT$ US$ (Note 4) Year 1 $ 921,649 $ 30,814 Year 2 744,366 24,887 Year 3 623,326 20,840 Year 4 408,634 13,662 Year 5 320,611 10,719 Year 6 onwards 830,091 27,753 $ 3,848,677 $ 128,675 |
Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease Agreements (Lessor) | The future lease payments of non-cancellable operating lease commitments were as follows: December 31, 2018 NT$ Not later than 1 year $ 916,891 Later than 1 year and not later than 5 years 2,391,843 Later than 5 years 1,157,093 $ 4,465,827 |
Summary of Investment Properties, Useful Lives | The investment properties were depreciated on a straight-line basis over the following useful lives: Main buildings 10-40 years Right-of-use assets 15-50 years Others 3-20 years |
Summary of Investment Properties, Fair Value | The fair value of the investment properties was as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Fair value $ 11,764,829 $ 19,586,287 $ 654,841 |
Goodwill (Tables)
Goodwill (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Goodwill | Cost Accumulated Impairment Carrying Amount NT$ NT$ NT$ Balance at January 1, 2017 $ 12,479,305 $ 1,988,996 $ 10,490,309 Impairment losses recognized — 425,117 (425,117 ) Effect of foreign currency exchange differences (130,698 ) — (130,698 ) Balance at December 31, 2017 12,348,607 2,414,113 9,934,494 Acquisition through business combinations (Note 30) 39,990,231 — 39,990,231 Effect of foreign currency exchange differences 49,721 — 49,721 Balance at December 31, 2018 52,388,559 2,414,113 49,974,446 Acquisition through business combinations (Note 30) 264,977 — 264,977 Effect of foreign currency exchange differences (40,987 ) — (40,987 ) Balance at December 31, 2019 $ 52,612,549 $ 2,414,113 $ 50,198,436 Cost Accumulated Impairment Carrying Amount US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 1,751,540 $ 80,713 $ 1,670,827 Acquisition through business combinations (Note 30) 8,859 — 8,859 Effect of foreign currency exchange differences (1,370 ) — (1,370 ) Balance at December 31, 2019 $ 1,759,029 $ 80,713 $ 1,678,316 |
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units | The carrying amounts of goodwill allocated to cash-generating units were as follows: December 31 2018 2019 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,729,371 $ 35,717,828 $ 1,194,177 Testing segment 13,448,886 13,421,321 448,724 Others 796,189 1,059,287 35,415 $ 49,974,446 $ 50,198,436 $ 1,678,316 |
Other Intangible Assets (Tables
Other Intangible Assets (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Carrying Amounts of Each Class of Other Intangible Assets | The carrying amounts of each class of other intangible assets were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Customer relationships $ 10,366,797 $ 9,333,333 $ 312,047 Computer software 1,159,682 1,929,539 64,511 Patents and acquired specific technology 19,255,669 17,718,523 592,395 Others 115,552 42,997 1,438 $ 30,897,700 $ 29,024,392 $ 970,391 For the year ended December 31, 2017 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2017 $ 915,636 $ 3,552,229 $ 514,443 $ 192,392 $ 5,174,700 Additions — 265,497 — 12,328 277,825 Disposals — (83,595 ) (123,744 ) (4,978 ) (212,317 ) Effect of foreign currency exchange differences — (47,679 ) (1,213 ) (988 ) (49,880 ) Balance at December 31, 2017 $ 915,636 $ 3,686,452 $ 389,486 $ 198,754 $ 5,190,328 Accumulated amortization Balance at January 1, 2017 $ 721,547 $ 2,608,702 $ 155,216 $ 71,974 $ 3,557,439 Amortization expense 80,313 316,580 43,493 17,280 457,666 Disposals — (72,481 ) (123,743 ) — (196,224 ) Effect of foreign currency exchange differences — (30,680 ) (4,882 ) 144 (35,418 ) Balance at December 31, 2017 $ 801,860 $ 2,822,121 $ 70,084 $ 89,398 $ 3,783,463 For the year ended December 31, 2018 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2018 $ 915,636 $ 3,686,452 $ 389,486 $ 198,754 $ 5,190,328 Additions — 528,883 — 8,776 537,659 Disposals — (95,358 ) (231 ) (4,000 ) (99,589 ) Acquisition through business combinations (Note 30) 11,000,000 274,868 20,200,000 32,800 31,507,668 Effect of foreign currency exchange differences — 6,200 (899 ) (332 ) 4,969 Balance at December 31, 2018 $ 11,915,636 $ 4,401,045 $ 20,588,356 $ 235,998 $ 37,141,035 Accumulated amortization Balance at January 1, 2018 $ 801,860 $ 2,822,121 $ 70,084 $ 89,398 $ 3,783,463 Amortization expense 746,979 373,536 1,263,309 18,626 2,402,450 Disposals — (95,202 ) (231 ) (4,000 ) (99,433 ) Acquisition through business combinations (Note 30) — 137,799 — 15,483 153,282 Effect of foreign currency exchange differences $ — $ 3,109 $ (475 ) $ 939 $ 3,573 Balance at December 31, 2018 $ 1,548,839 $ 3,241,363 $ 1,332,687 $ 120,446 $ 6,243,335 For the year ended December 31, 2019 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2019 $ 11,915,636 $ 4,401,045 $ 20,588,356 $ 235,998 $ 37,141,035 Adjustments on initial application of IFRS 16 (Note 3) — — — (152,341 ) (152,341 ) Adjusted balance at January 1, 2019 11,915,636 4,401,045 20,588,356 83,657 36,988,694 Additions — 1,358,533 — (7,625 ) 1,350,908 Disposals or derecognization (915,635 ) (1,123,446 ) — (6,315 ) (2,045,396 ) Acquisition through business combinations (Note 30) — 19,944 732,604 — 752,548 Effect of foreign currency exchange differences — (49,198 ) (2,264 ) (1,417 ) (52,879 ) Balance at December 31, 2019 $ 11,000,001 $ 4,606,878 $ 21,318,696 $ 68,300 $ 36,993,875 Accumulated amortization Balance at January 1, 2019 $ 1,548,839 $ 3,241,363 $ 1,332,687 $ 120,446 $ 6,243,335 Adjustments on initial application of IFRS 16 (Note 3) — — — (92,674 ) (92,674 ) Adjusted balance at January 1, 2019 1,548,839 3,241,363 1,332,687 27,772 6,150,661 Amortization expense 1,033,464 583,300 1,955,703 4,139 3,576,606 Disposals or derecognization (915,635 ) (1,116,512 ) — (6,315 ) (2,038,462 ) Acquisition through business combinations (Note 30) — 7,765 313,422 — 321,187 Effect of foreign currency exchange differences — (38,577 ) (1,639 ) (293 ) (40,509 ) Balance at December 31, 2019 $ 1,666,668 $ 2,677,339 $ 3,600,173 $ 25,303 $ 7,969,483 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2019 $ 398,383 $ 147,143 $ 688,343 $ 7,890 $ 1,241,759 Adjustments on initial application of IFRS 16 (Note 3) — — — (5,093 ) (5,093 ) Adjusted balance at January 1, 2019 398,383 147,143 688,343 2,797 1,236,666 Additions — 45,421 — (255 ) 45,166 Disposals or derecognization (30,613 ) (37,561 ) — (211 ) (68,385 ) Acquisition through business combinations (Note 30) — 667 24,494 — 25,161 Effect of foreign currency exchange differences — (1,645 ) (76 ) (47 ) (1,768 ) Balance at December 31, 2019 $ 367,770 $ 154,025 $ 712,761 $ 2,284 $ 1,236,840 Accumulated amortization Balance at January 1, 2019 $ 51,783 $ 108,371 $ 44,557 $ 4,027 $ 208,738 Adjustments on initial application of IFRS 16 (Note 3) — — — (3,099 ) (3,099 ) Adjusted balance at January 1, 2019 51,783 108,371 44,557 928 205,639 Amortization expense 34,553 19,502 65,386 138 119,579 Disposals or derecognization (30,613 ) (37,329 ) — (211 ) (68,153 ) Acquisition through business combinations (Note 30) — 260 10,479 — 10,739 Effect of foreign currency exchange differences — (1,290 ) (55 ) (10 ) (1,355 ) Balance at December 31, 2019 $ 55,723 $ 89,514 $ 120,367 $ 845 $ 266,449 |
Summary of Other Intangible Assets Useful Lives | Each class of other intangible assets was amortized on the straight-line basis over the following useful lives: Customer relationships 11 years Computer software 2-10 years Patents and acquired specific technology 5-17 years Others 5-32 years |
Borrowings (Tables)
Borrowings (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Long Term Bank Loans [member] | |
Statement [LineItems] | |
Summary of Borrowings | 1) Bank loans December 31 2018 2019 NT$ NT$ US$ (Note 4) Revolving bank loans Syndicated bank loans - repayable through May 2020 to May 2023, annual interest rates both were 1.80% as of December 31, 2018 and 2019 $ 55,000,000 $ 20,000,000 $ 668,673 Others - repayable through January 2020 to July 2029, annual interest rates were 0.75%-3.77% and 0.82%-4.13% as of December 31, 2018 and 2019, respectively 75,533,354 105,214,824 3,517,714 Mortgage loans Repayable through January 2020 to December 2033, annual interest rates were 5.39% and 2.43%-4.90% as of December 31, 2018 and 2019, respectively 4,393,826 4,880,822 163,183 134,927,180 130,095,646 4,349,570 Less: unamortized arrangement fee 128,083 10,292 344 134,799,097 130,085,354 4,349,226 Less: current portion 10,779,034 5,017,970 167,769 $ 124,020,063 $ 125,067,384 $ 4,181,457 |
Longterm Bills Payable [member] | |
Statement [LineItems] | |
Summary of Borrowings | 2) Long-term bills payable December 31 2018 2019 NT$ NT$ US$ (Note 4) China Bills Finance Corporation, repayable in February and March 2021, annual interest rates were 0.99% and 1.02%-1.05% as of December 31, 2018 and 2019, respectively $ 1,000,000 $ 2,800,000 $ 93,614 International Bills Finance Corporation, repayable in March 2021, annual interest rates were 1.00% and 1.02%-1.05% as of December 31, 2018 and 2019, respectively 1,000,000 3,000,000 100,301 Ta Ching Bills Finance Corporation, repayable through January 2021 to March 2022, annual interest rates were 0.98% and 1.01%-1.03% as of December 31, 2018 and 2019, respectively 1,100,000 3,100,000 103,644 Mega Bills Finance Corporation, repayable in March 2022, annual interest rate was 1.04% as of December 31, 2019 - 2,000,000 66,868 3,100,000 10,900,000 364,427 Less: unamortized discounts 768 4,635 155 $ 3,099,232 $ 10,895,365 $ 364,272 |
Bonds Payable (Tables)
Bonds Payable (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Bonds Payable | December 31 2018 2019 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Repayable at maturity in January 2021 and interest due annually with annual interest rate at 1.30% $ 7,000,000 $ 7,000,000 $ 234,035 Repayable at maturity in January 2023 and interest due annually with annual interest rate at 1.50% 2,000,000 2,000,000 66,867 Repayable at maturity in January 2022 and interest due annually with annual interest rate at 1.25% 3,700,000 3,700,000 123,704 Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 143,765 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% — 6,500,000 217,319 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% — 3,500,000 117,018 Unsecured international bonds US$200,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2022 and interest due quarterly with annual interest rate at 2.15% — 6,204,800 207,449 US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% — 3,102,400 103,725 Secured domestic bonds Repayable at maturity in December 2020 and interest due annually with nil annual interest rate — 250,000 8,358 17,000,000 36,557,200 1,222,240 Less: discounts on bonds payable 14,064 35,045 1,172 16,985,936 36,522,155 1,221,068 Less: current portion of bonds payable — 250,000 8,358 $ 16,985,936 $ 36,272,155 $ 1,212,710 |
Other Payables (Tables)
Other Payables (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Other Payables | December 31 2018 2019 NT$ NT$ US$ (Note 4) Payables for property, plant and equipment $ 7,995,634 $ 14,282,564 $ 477,518 Accrued salary and bonus 10,591,202 10,384,089 347,178 Accrued employees’ compensation and remuneration to directors 3,038,417 3,206,036 107,189 Accrued employee insurance 875,638 900,367 30,103 Accrued utilities 427,106 504,866 16,879 Others 8,075,885 9,903,768 331,119 $ 31,003,882 $ 39,181,690 $ 1,309,986 |
Retirement Benefit Plans (Table
Retirement Benefit Plans (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets | 4) The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 10,297,139 $ 10,668,574 $ 356,689 Fair value of the plan assets (5,492,123 ) (5,742,178 ) (191,982 ) Present value of unfunded defined benefit obligation $ 4,805,016 $ 4,926,396 $ 164,707 Recorded under other payables (18,791 ) (19,014 ) (636 ) Recorded under other non-current assets 11,910 11,910 399 Net defined benefit liability $ 4,798,135 $ 4,919,292 $ 164,470 |
Summary of Movements in Net Defined Benefit Liability (Asset) | Movements in net defined benefit liability (asset) were as follows: Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) NT$ NT$ NT$ Balance at January 1, 2017 $ 8,389,884 $ (4,417,367 ) $ 3,972,517 Service cost Current service cost 278,412 — 278,412 Past service cost and gain on settlements (68,979 ) — (68,979 ) Net interest expense (income) 157,404 (103,741 ) 53,663 Recognized in profit or loss 366,837 (103,741 ) 263,096 Remeasurement Return on plan assets (excluding amounts included in net interest) — 52,124 52,124 Actuarial loss arising from changes in financial assumptions 56,860 — 56,860 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) NT$ NT$ NT$ Actuarial gain arising from experience adjustments $ (315,090 ) $ — $ (315,090 ) Actuarial loss arising from changes in demographic assumptions 762 — 762 Recognized in other comprehensive income (257,468 ) 52,124 (205,344 ) Contributions from the employer — (484,790 ) (484,790 ) Benefits paid from the pension fund (690,830 ) 690,830 — Benefits paid from the Group (96,575 ) — (96,575 ) Exchange differences on foreign plans 198,790 (78,429 ) 120,361 Balance at December 31, 2017 7,910,638 (4,341,373 ) 3,569,265 Service cost Current service cost 224,126 — 224,126 Net interest expense (income) 178,779 (122,709 ) 56,070 Recognized in profit or loss 402,905 (122,709 ) 280,196 Remeasurement Return on plan assets (excluding amounts included in net interest) — (16,589 ) (16,589 ) Actuarial gain arising from changes in financial assumptions (8,643 ) — (8,643 ) Actuarial loss arising from experience adjustments 302,499 — 302,499 Actuarial loss arising from changes in demographic assumptions 8,190 — 8,190 Actuarial loss arising from changes in other assumptions 22,723 — 22,723 Recognized in other comprehensive income 324,769 (16,589 ) 308,180 Contributions from the employer — (364,237 ) (364,237 ) Benefits paid from the pension fund (541,989 ) 541,989 — Benefits paid from the Group (295,953 ) — (295,953 ) Business combinations 2,522,805 (1,210,524 ) 1,312,281 Exchange differences on foreign plans (26,036 ) 21,320 (4,716 ) Balance at December 31, 2018 10,297,139 (5,492,123 ) 4,805,016 Service cost Current service cost 211,226 — 211,226 Net interest expense (income) 151,635 (97,387 ) 54,248 Recognized in profit or loss 362,861 (97,387 ) 265,474 Remeasurement Return on plan assets (excluding amounts included in net interest) — (104,516 ) (104,516 ) Actuarial gain arising from changes in financial assumptions 398,732 — 398,732 Actuarial loss arising from experience adjustments 70,374 — 70,374 Actuarial loss arising from changes in demographic assumptions (2,329 ) — (2,329 ) Recognized in other comprehensive income $ 466,777 $ (104,516 ) $ 362,261 Contributions from the employer — (514,617 ) (514,617 ) Benefits paid from the pension fund (393,897 ) 393,897 — Benefits paid from the Group (21,439 ) — (21,439 ) Business combinations 62,857 (28,380 ) 34,477 Exchange differences on foreign plans (105,724 ) 100,948 (4,776 ) Balance at December 31, 2019 $ 10,668,574 $ (5,742,178 ) $ 4,926,396 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liability (Asset) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 344,271 $ (183,621 ) $ 160,650 Service cost Current service cost 7,062 — 7,062 Net interest expense (income) 5,070 (3,256 ) 1,814 Recognized in profit or loss 12,132 (3,256 ) 8,876 Remeasurement Return on plan assets (excluding amounts included in net interest) — (3,494 ) (3,494 ) Actuarial gain arising from changes in financial assumptions 13,331 — 13,331 Actuarial loss arising from experience adjustments 2,353 — 2,353 Actuarial loss arising from changes in demographic assumptions (78 ) — (78 ) Recognized in other comprehensive income 15,606 (3,494 ) 12,112 Contributions from the employer — (17,206 ) (17,206 ) Benefits paid from the pension fund (13,169 ) 13,169 — Benefits paid from the Group (717 ) — (717 ) Business combinations 2,101 (949 ) 1,152 Exchange differences on foreign plans (3,535 ) 3,375 (160 ) Balance at December 31, 2019 $ 356,689 $ (191,982 ) $ 164,707 |
Summary of Fair Value of the Plan Assets by Major Categories | The fair value of the plan assets by major categories at each balance sheet date was as follows: December 31 2018 2019 NT$ NT$ US$ (Note 4) Cash $ 2,340,903 $ 2,396,657 $ 80,129 Debt instruments 902,886 1,029,884 34,433 Equity instruments 2,164,895 2,315,637 77,420 Others 83,439 — — Total $ 5,492,123 $ 5,742,178 $ 191,982 |
Summary of Key Assumptions Used for the Actuarial Valuations | 8) The present value of the defined benefit obligation and the related current service cost and past service cost were measured using the Projected Unit Credit Method. Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow: December 31 2018 2019 Discount rates (%) 0.05-3.02 0.08-2.85 Expected rates of salary increase (%) 1.75-4.06 1.00-4.01 |
Summary of Sensitivity Analysis on Defined Obligations | The sensitivity analysis below has been determined based on reasonably possible changes of the respective assumptions occurring at each balance sheet date, while holding all other assumptions constant. December 31 2018 2019 NT$ NT$ US$ (Note 4) Discount Rate 0.5% higher $ (555,181 ) $ (555,266 ) $ (18,565 ) 0.5% lower $ 603,089 $ 601,616 $ 20,114 Expected rates of salary increase 0.5% higher $ 591,712 $ 591,915 $ 19,790 0.5% lower $ (547,522 ) $ (545,528 ) $ (18,239 ) |
Summary of Maturity Analysis of Undiscounted Pension Benefit | 9) Maturity analysis of undiscounted pension benefit December 31 2018 2019 NT$ NT$ US$ (Note 4) No later than 1 year $ 368,592 $ 422,067 $ 14,111 Later than 1 year but not later than 5 years 1,886,738 2,081,540 69,593 Later than 5 years 13,322,695 12,216,422 408,439 $ 15,578,025 $ 14,720,029 $ 492,143 |
Equity (Tables)
Equity (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Statement [LineItems] | |
Summary of Share Capital | a. Share capital Ordinary shares December 31 2018 2019 Numbers of shares authorized (in thousands) 5,000,000 5,000,000 Numbers of shares reserved (in thousands) Employee share options 400,000 400,000 Number of shares issued and fully paid (in thousands) 4,321,714 4,330,528 December 31 2018 2019 NT$ NT$ US$ (Note 4) Share capital authorized $ 50,000,000 $ 50,000,000 $ 1,671,682 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 133,735 Share capital issued and fully paid $ 43,217,144 $ 43,305,287 $ 1,447,853 |
Summary of Capital Surplus | b. Capital surplus December 31 2018 2019 NT$ NT$ US$ (Note 4) May be used to offset a deficit, Issuance of ordinary shares $ 12,906,401 $ 13,070,330 $ 436,989 Merger by share exchange 117,693,658 117,693,658 3,934,927 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 6,034,102 3,254,489 108,809 136,634,161 134,018,477 4,480,725 May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) 3,727,336 891,876 29,819 Treasury share transactions 182,354 364,708 12,193 Exercised employee share options 1,366,480 1,443,995 48,278 Expired share options (Note 29) 645,978 645,903 21,595 Share of changes in capital surplus of associates 87,136 16,266 544 Dividends that the claim period has elapsed and unclaimed by shareholders 872 1,942 65 6,010,156 3,364,690 112,494 May not be used for any purpose Employee share options 583,542 1,304,250 43,606 Others (3) 48,805 222,946 7,454 632,347 1,527,196 51,060 $ 143,276,664 $ 138,910,363 $ 4,644,279 1) Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year). 2) Such capital surplus arises from the effect of changes in ownership interest in a subsidiary resulted from equity transactions other than actual disposal or acquisition, or from changes in capital surplus of subsidiaries accounted for using the equity method. 3) Such capital surplus represents the excess of the carrying amount of related accounts over the par value due to employee share options exercised and the Company has not completed registration formalities. |
Disclosure of Detailed Information About Appropriation of Retained Earnings Explanatory | The appropriation of earnings for 2018 resolved at the Company’s shareholders’ meeting in June 2019, was as follows: Appropriation of Earnings Dividends Per Share NT$ US$ (Note 4) NT$ US$ (Note 4) (in dollars) (in dollars) Legal reserve $ 2,203,895 $ 73,684 Special reserve 3,548,844 118,651 Cash dividends 10,806,454 361,299 $ 2.50 $ 0.1 $ 16,559,193 $ 553,634 |
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI | 3) Unrealized gain (loss) on financial assets at FVTOCI For the Year Ended December 31 2018 2019 NT$ NT$ US$ (Note 4) Balance at January 1 $ 422,570 $ (1,015,107 ) $ (33,939 ) Adjustment on initial application of IFRS 9 (287,053 ) — — Balance at January 1 as adjusted 135,517 (1,015,107 ) (33,939 ) Unrealized gain (loss) recognized during the year Debt instruments (63,076 ) (2,052 ) (69 ) Equity instruments (398,513 ) (283,472 ) (9,477 ) Share from associates and joint venture accounted for using the equity method (555,271 ) 1,501,689 50,207 Realized loss (gain) recognized during the year Disposal of equity instruments and transferred cumulative gain to retained earnings (1,518 ) — — Disposal of associates and joint venture accounted for using the equity method (133,364 ) — — Share from associates and joint venture accounted for using the equity method 1,118 (404,156 ) (13,512 ) Balance at December 31 $ (1,015,107 ) $ (203,098 ) $ (6,790 ) |
Summary of Treasury Shares | e . Balance at Balance at January 1 Addition Decrease December 31 2017 Shares held by subsidiaries 145,883 — — 145,883 Shares reserved for bonds conversion 120,000 — — 120,000 265,883 — — 265,883 2018 Shares held by subsidiaries 145,883 — (72,942 ) 72,941 Shares reserved for bonds conversion 120,000 — (120,000 ) — Shares repurchased from dissenting shareholders in accordance with Business Mergers And Acquisitions Act — 1,852 (1,852 ) — 265,883 1,852 (194,794 ) 72,941 2019 Shares held by subsidiaries 72,941 — — 72,941 |
Summary of Shares Held By Subsidiaries | The Company’s shares held by its subsidiaries at each balance sheet date were as follows: Shares Held By Subsidiaries Carrying Amount Carrying Amount Fair Value Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2018 ASE Test 44,100 $ 1,380,721 $ 2,571,044 J&R Holding 23,352 381,709 1,361,415 ASE Test, Inc. 5,489 196,677 320,031 72,941 $ 1,959,107 $ 4,252,490 December 31, 2019 ASE Test 44,100 $ 1,380,721 $ 46,162 $ 3,669,140 $ 122,673 J&R Holding 23,352 381,709 12,762 1,942,876 64,957 ASE Test, Inc. 5,489 196,677 6,576 456,717 15,270 72,941 $ 1,959,107 $ 65,500 $ 6,068,733 $ 202,900 |
Summary of Non-controlling Interests | Non-controlling interests For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 12,000,551 $ 13,190,129 $ 17,639,487 $ 589,752 Adjustment on initial application of IFRS 15 — 5,183 — — Balance at January 1 as adjusted 12,000,551 13,195,312 17,639,487 589,752 Share of profit for the year 1,677,941 1,203,588 1,207,974 40,387 Other comprehensive income (loss) Exchange difference on translating foreign operations (334,920 ) (198,365 ) (414,010 ) (13,842 ) Unrealized gain on available-for-sale financial assets 5,763 — — — Unrealized loss on equity instruments at FVTOCI — (23,928 ) (10,773 ) (360 ) Remeasurement on defined benefit plans (13,724 ) (30,079 ) (7,422 ) (248 ) Non-controlling interests arising from acquisition of subsidiaries (Note 30) — 3,582,866 666,651 22,289 Subscribing for ordinary shares form subsidiaries’ cash capital increase — — 83,044 2,776 Acquisition of non-controlling interests in subsidiaries (Note 32) — (2,492,915 ) (5,084,785 ) (170,003 ) Partial disposal of subsidiaries (Note 32) (3,055 ) 1,693,064 — — Subsidiaries’ buy back of their own outstanding ordinary shares (Note 32) — (801,884 ) (2,017,319 ) (67,446 ) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries $ 263,213 $ 1,936,643 $ 1,672,310 $ 55,911 Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries (159,200 ) — — — Cash dividends to non-controlling interests (246,440 ) (424,815 ) (360,245 ) (12,044 ) Balance at December 31 $ 13,190,129 $ 17,639,487 $ 13,374,912 $ 447,172 |
Exchange differences on translating foreign operations [member] | |
Statement [LineItems] | |
Summary of Other Reserves | 1) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (1,643,623 ) $ (6,733,659 ) $ (5,888,574 ) $ (196,876 ) Exchange differences on translating foreign operations (4,952,815 ) 426,186 (4,788,135 ) (160,085 ) Share from associates and joint venture accounted for using the equity method (137,221 ) 136,608 (85,975 ) (2,875 ) Disposal of associates and joint venture accounted for using the equity method — 282,291 — — Balance at December 31 $ (6,733,659 ) $ (5,888,574 ) $ (10,762,684 ) $ (359,836 ) |
Unrealized gain (loss) on available-for-sale financial assets [member] | |
Statement [LineItems] | |
Summary of Other Reserves | 2) Unrealized gain (loss) on available-for-sale financial assets For the Year Ended December 31, 2017 NT$ Balance at January 1, 2017 $ (197,314 ) Unrealized gain arising on revaluation of available-for-sale financial assets 169,585 Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets 50,206 Cumulative gain reclassified to profit or loss on disposal of available-for-sale financial assets (1,517 ) Share from associates and joint venture accounted for using the equity method 401,610 Balance at December 31, 2017 $ 422,570 |
Profit Before Income Tax (Table
Profit Before Income Tax (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Other Operating Income and Expenses, Net | a. Other operating inco m For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Rental income $ 131,570 $ 182,411 $ 136,301 $ 4,557 Gains (losses) on disposal of property, plant and equipment and other assets 367,110 (14,644 ) (164,187 ) (5,490 ) Impairment losses on property, plant and equipment and goodwill (714,675 ) (133,071 ) (201,006 ) (6,720 ) Loss on damages and claims (85,585 ) (24,114 ) (459,544 ) (15,364 ) Others 410,136 361,001 419,881 14,038 $ 108,556 $ 371,583 $ (268,555 ) $ (8,979 ) |
Summary of Other Income | b. Other income For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Government subsidy $ 341,844 $ 435,950 $ 624,351 $ 20,874 Interest income 306,871 466,211 549,681 18,378 Dividends income 59,039 190,397 185,061 6,187 $ 707,754 $ 1,092,558 $ 1,359,093 $ 45,439 |
Summary of Other Gains, net | c. Other gains, net For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14) $ — $ 7,421,408 $ 319,712 $ 10,689 Net gains on financial assets mandatorily at FVTPL — 3,388,485 3,631,763 121,423 Gain on disposal of subsidiaries (Note 31) 5,589,457 — — — Net losses arising on financial instruments held for trading (3,111,253 ) (1,398,995 ) (1,984,941 ) (66,364 ) Net gains on financial assets designated as at FVTPL 327,351 — — — Foreign exchange gains (losses), net 3,502,586 (1,015,615 ) 1,125,681 37,635 Impairment losses on financial assets (50,206 ) (521,010 ) (400,201 ) (13,380 ) Others $ 1,518 $ — $ (8,025 ) $ (268 ) $ 6,259,453 $ 7,874,273 $ 2,683,989 $ 89,735 |
Summary of Finance Costs | d. Finance costs For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ — $ — $ 88,742 $ 2,967 Total interest expense for financial liabilities measured at amortized cost 2,016,298 3,597,932 4,211,541 140,807 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (190,137 ) (11,648 ) (35,713 ) (1,194 ) Property, plant and equipment (51,262 ) (50,309 ) (77,715 ) (2,598 ) Investment properties (13 ) (89 ) — — 1,774,886 3,535,886 4,186,855 139,982 Other finance costs 24,608 32,355 16,540 553 $ 1,799,494 $ 3,568,241 $ 4,203,395 $ 140,535 |
Summary of Capitalized Borrowing Costs | Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2017 2018 2019 Annual interest capitalization rates Inventories related to real estate business (%) 4.35-5.39 4.35 4.35-4.85 Property, plant and equipment (%) 1.26-5.49 1.84-4.52 0.96-4.03 Investment properties (%) 1.26-1.97 1.84-2.23 — |
Summary of Depreciation and Amortization | e. Depreciation and amortization For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 28,625,287 $ 39,893,786 $ 45,240,667 $ 1,512,560 Right-of-use assets — — 1,055,458 35,288 Investment properties 122,231 392,667 594,110 19,863 Other intangible assets 457,666 2,402,450 3,576,606 119,579 Total $ 29,205,184 $ 42,688,903 $ 50,466,841 $ 1,687,290 Summary of depreciation by function Operating costs $ 26,731,714 $ 37,903,050 $ 43,749,333 $ 1,462,699 Operating expenses 2,015,804 2,383,403 3,140,902 105,012 $ 28,747,518 $ 40,286,453 $ 46,890,235 $ 1,567,711 Summary of amortization by function Operating costs $ 140,175 $ 1,394,664 $ 2,092,074 $ 69,946 Operating expenses 317,491 1,007,786 1,484,532 49,633 $ 457,666 $ 2,402,450 $ 3,576,606 $ 119,579 |
Summary of Operating Expenses Directly Related to Investment Properties | Operating expenses directly related to investment properties For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 465,458 $ 1,276,751 $ 1,232,826 $ 41,218 |
Summary of Employee Benefits Expense | f Employee benefits expense For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 2,340,826 $ 2,965,054 $ 3,148,209 $ 105,256 Defined benefit plans 266,267 291,333 277,041 9,263 2,607,093 3,256,387 3,425,250 114,519 Equity-settled share-based payments 438,765 215,648 871,699 29,144 Other employee benefits 51,043,198 63,940,430 70,279,752 2,349,707 $ 54,089,056 $ 67,412,465 $ 74,576,701 $ 2,493,370 Summary of employee benefits expense by function Operating costs $ 35,978,403 $ 45,363,170 $ 49,173,778 $ 1,644,058 Operating expenses 18,110,653 22,049,295 25,402,923 849,312 $ 54,089,056 $ 67,412,465 $ 74,576,701 $ 2,493,370 |
Summary of Employees' Compensation and Remuneration to Directors | g Employees’ compensation and the remuneration to directors The Articles before and after the amendment approved in shareholders’ meeting in June 2019 both stipulates to distribute employees’ compensation and remuneration to directors at the rates in 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors. For the Year Ended December 31 2018 2019 Accrual Rate Accrual Amount Accrual Rate Accrual Amount (NT$) NT$ US$ (Note 4) Employees’ compensation 0.20% $ 45,430 0.20% $ 34,400 $ 1,150 Remuneration to directors 0.15% 34,073 0.40% 68,803 2,300 |
Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors | In March 2019, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2018. The differences between the resolved amounts and the accrued amounts reflected in the consolidated financial statements for the years ended December 31, 2018 were deemed changes in estimates. The difference was NT$3 thousand (US$0.1 thousand) and was adjusted in net profit for the year ended December 31, 2019. For Year 2018 Employees’ compensation Remuneration to directors NT$ NT$ Resolved by the board of directors $ 45,430 $ 34,070 Recognized in the consolidated financial statements $ 45,430 $ 34,073 |
Income Tax (Tables)
Income Tax (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Major Components of Income Tax Expense | The major components of income tax were as follows: For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 4,979,766 $ 5,207,309 $ 5,002,954 $ 167,267 Income tax on unappropriated earnings 1,076,353 (1,022,560 ) 19,115 639 Changes in estimate for prior years (88,162 ) (103,822 ) (352,579 ) (11,788 ) 5,967,957 4,080,927 4,669,490 156,118 Deferred income tax In respect of the current year 534,472 (227,327 ) 563,512 18,840 Effect of tax rate changes — 657,346 54,072 1,808 Changes in estimate for prior years 52,872 5,696 (213,758 ) (7,147 ) Effect of foreign currency exchange differences (31,698 ) (3,273 ) (62,070 ) (2,075 ) 555,646 432,442 341,756 11,426 Income tax expense recognized in profit or loss $ 6,523,603 $ 4,513,369 $ 5,011,246 $ 167,544 |
Summary of Reconciliation of Income Tax Expense | A reconciliation of income tax expense calculated at the statutory rates and income tax expense recognized in profit or loss was as follows: For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 31,020,663 $ 31,937,678 $ 23,279,811 $ 778,328 Income tax expense calculated at the statutory rates $ 10,890,498 $ 13,540,599 $ 11,802,811 $ 394,611 Nontaxable expense in determining taxable income 483,715 353,019 459,133 15,350 Tax-exempt income (623,566 ) (2,515,453 ) (495,883 ) (16,579 ) Additional income tax on unappropriated earnings 1,076,353 (1,022,560 ) 19,115 639 For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Loss carry-forward and income tax credits currently used $ (1,124,043 ) $ (971,124 ) $ (898,198 ) $ (30,030 ) Remeasurement of deferred income tax assets, net (4,131,473 ) (4,776,271 ) (5,588,335 ) (186,838 ) Changes in estimate for prior periods (88,162 ) (103,822 ) (352,579 ) (11,788 ) Withholding tax 40,281 8,981 65,182 2,179 Income tax expense recognized in profit or loss $ 6,523,603 $ 4,513,369 $ 5,011,246 $ 167,544 |
Summary of Income Tax Recognized Directly in Equity | b. Income tax recognized directly in equity For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ 262 $ (1,099 ) $ 1,404 $ 47 |
Summary of Income Tax Recognized in Other Comprehensive Income | c. Income tax recognized in other comprehensive income For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ (51,217 ) $ 55,346 $ 74,308 $ 2,484 Unrealized loss on equity instruments at fair — — (78,124 ) (2,612 ) For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Effect of tax rate changes $ — $ 70,755 $ — $ — Income tax recognized in other comprehensive income $ (51,217 ) $ 126,101 $ (3,816 ) $ (128 ) |
Summary of Current Tax Assets and Liabilities | d. Current tax assets and liabilities December 31 2018 2019 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 50,456 $ 90,569 $ 3,028 Prepaid income tax 473,807 462,523 15,464 $ 524,263 $ 553,092 $ 18,492 Current tax liabilities Income tax payable $ 6,781,136 $ 4,858,578 $ 162,440 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities | The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 2017 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (3,758,847 ) $ (101,576 ) $ — $ — $ (18,643 ) $ (3,879,066 ) Defined benefit obligation 873,484 (26,736 ) (51,217 ) — (15,291 ) 780,240 FVTPL financial instruments (21,363 ) (86,342 ) — — 2,802 (104,903 ) Others 1,079,824 (22,748 ) — 262 (28,929 ) 1,028,409 (1,826,902 ) (237,402 ) (51,217 ) 262 (60,061 ) (2,175,320 ) Loss carry-forward 1,124,541 (456,246 ) — — 13,146 681,441 Investment credits 382,736 138,002 — — 13,475 534,213 $ (319,625 ) $ (555,646 ) $ (51,217 ) $ 262 $ (33,440 ) $ (959,666 ) For the year ended December 31, 2018 Balance at January 1 Adjustment on initial Application of IFRS 15 Recognized in Recognized in Other Comprehensive Income Recognized in Exchange Acquisitions Balance at NT$ NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (3,879,066 ) $ — $ (600,229 ) $ — $ — $ (21,146 ) $ (45,873 ) $ (4,546,314 ) Defined benefit obligation 780,240 — (131,687 ) 126,101 — 27,884 262,286 1,064,824 FVTPL financial instruments (104,903 ) — 284,659 — — (137 ) 27,402 207,021 Others 1,028,409 (97,358 ) (26,147 ) — (1,099 ) 74,327 294,540 1,272,672 (2,175,320 ) (97,358 ) (473,404 ) 126,101 (1,099 ) 80,928 538,355 (2,001,797 ) Loss carry-forward 681,441 — (50,059 ) — — 28,293 12,600 672,275 Investment credits 534,213 — 91,021 — — 5,932 — 631,166 $ (959,666 ) $ (97,358 ) $ (432,442 ) $ 126,101 $ (1,099 ) $ 115,153 $ 550,955 $ (698,356 ) For the year ended December 31, 2019 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Balance at NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (4,546,314 ) $ (80,593 ) $ — $ — $ (17,949 ) $ (16,917 ) $ (4,661,773 ) Defined benefit obligation 1,064,824 (57,746 ) 74,308 — (2,803 ) — 1,078,583 FVTPL financial instruments 207,021 43,285 — — 9 — 250,315 Others 1,272,672 6,148 (78,124 ) 1,404 (21,763 ) 8,184 1,,188,521 (2,001,797 ) (88,906 ) (3,816 ) 1,404 (42,506 ) (8,733 ) (2,141,354 ) Loss carry-forward 672,275 (166,128 ) — — (12,203 ) 48,837 542,781 Investment credits 631,166 (86,722 ) — — (7,404 ) — 537,040 $ (698,356 ) $ (341,756 ) $ (3,816 ) $ 1,404 $ (62,113 ) $ 40,104 $ (1,064,533 ) Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets (liabilities) Temporary differences Property, plant and equipment $ (152,000 ) $ (2,694 ) $ — $ — $ (600 ) $ (566 ) $ (155860 ) Defined benefit obligation 35,601 (1,931 ) 2,484 — (94 ) — 36,060 FVTPL financial instruments 6,921 1,447 — — — — 8,368 Others 42,550 205 (2,612 ) 47 (726 ) 274 39,738 (66,928 ) (2,973 ) (128 ) 47 (1,420 ) (292 ) (71,694 ) Loss carry-forward 22,477 (5,554 ) — — (408 ) 1,633 18,148 Investment credits 21,102 (2,899 ) — — (248 ) — 17,955 $ (23,349 ) $ (11,426 ) $ (128 ) $ 47 $ (2,076 ) $ 1,341 $ (35,591 ) |
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences | December 31 2018 2019 NT$ NT$ US$ (Note 4) Loss carry-forward $ 666,043 $ 966,783 $ 32,323 Investment credits — 51,217 1,712 Deductible temporary differences 332,255 446,754 14,937 $ 998,298 $ 1,464,754 $ 48,792 |
Summary of Unused Loss Carry-forward | As of December 31, 2019, the unused loss carry-forward comprised of: Expiry Year NT$ US$ (Note 4) 2020 $ 104,330 $ 3,488 2021 78,009 2,608 2022 140,301 4,691 2023 298,669 9,986 2024 and thereafter 888,255 29,698 $ 1,509,564 $ 50,471 |
Summary of Unused Investment Credits | As of December 31, 2019, unused investment credits comprised of: Remaining Creditable Amount Tax Credit Source NT$ US$ Expiry Year (Note 4) Purchase of machinery and equipment $ 510,573 $ 17,070 2025 Others 77,684 2,597 2025 and thereafter $ 588,257 $ 19,667 |
Summary of Projects were Exempted From Income Tax | As of December 31, 2019, profits attributable to the following expansion projects were exempted from income tax for a 5-year period: Tax-exemption Period Construction and expansion of 2007 by ASE 2016.01-2020.12 Construction and expansion of 2009 by ASE Test Inc. 2018.01-2022.12 Construction and expansion of 2008 by ASE Electronics Inc. 2016.01-2020.12 |
Earnings Per Share (Tables)
Earnings Per Share (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Earnings and Weighted Average Number of Ordinary Shares Outstanding in Computation of Earnings Per Share | The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows: Net profit for the year For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 22,819,119 $ 26,220,721 $ 17,060,591 $ 570,397 Effect of potentially dilutive ordinary shares: From subsidiaries’ potentially dilutive ordinary shares (813,627 ) (418,295 ) (385,865 ) (12,901 ) From the investments in associates (367,687 ) — — — From convertible bonds 93,781 — — — Earnings used in the computation of diluted earnings per share $ 21,731,586 $ 25,802,426 $ 16,674,726 $ 557,496 Weighted average number of ordinary shares outstanding For the Year Ended December 31 2017 2018 2019 Weighted average number of ordinary shares in computation of basic earnings per share 4,080,443 4,245,247 4,251,964 Effect of potentially dilutive ordinary shares: From convertible bonds 62,456 — — From employee share options 19,934 5,103 10,232 From employees’ compensation 21,787 779 570 Weighted average number of ordinary shares in computation of diluted earnings per share 4,184,620 4,251,129 4,262,766 |
Share-based Payment Arrangeme_2
Share-based Payment Arrangements (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
ASE Inc. option plans [member] | |
Statement [LineItems] | |
Summary of Information About Share Options | Information about the share option plans that ASE granted for the year ended December 31, 2017 and for the period from January 1, 2018 through April 29, 2018 was as follows: For the Year Ended December 31, 2017 For the Period from January 1, 2018 to April 29, 2018 Weighted Weighted Average Average Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance, beginning of period 210,795 $ 27.3 135,961 $ 30.2 Options forfeited (5,407 ) 36.3 (1,692 ) 36.3 Options expired (1,790 ) 21.1 — — Options exercised (67,637 ) 21.0 (20,557 ) 26.0 Options transferred to the Company in accordance with the joint share exchange agreement — — (113,712 ) 30.9 Balance, end of period 135,961 30.2 — — Options exercisable, end of period 85,642 26.5 — — |
Summary of Outstanding Share Options | Information about the outstanding share options that the Company granted and assumed at each balance sheet date was as follows: Range of Exercise Price Per Share (NT$) Weighted Average Remaining Contractual Life (Years) December 31, 2018 ASE 4 th 40.8-45.2 1.5 ASE 5 th 73.0 6.7 The Company 1 st 56.4 9.9 December 31, 2019 ASE 4 th 40.8-45.2 0.5 ASE 5 th 73.0 5.7 The Company 1 st 54.4 8.9 |
ASE Mauritius Inc. option plan [member] | |
Statement [LineItems] | |
Summary of Information About Share Options | Information about share options was as follows: For the Year Ended December 31, 2017 Number of Exercise Options Price (In Per Share Thousands) (US$) Balance at January 1 28,470 $ 1.7 Options forfeited (250 ) 1.7 Options expired (28,220 ) 1.7 Balance at December 31 — — Options exercisable, end of year — — |
USIE option plans [member] | |
Statement [LineItems] | |
Summary of Information About Share Options | Information about share options was as follows: For the Year Ended December 31 2017 2018 2019 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Balance at January 1 25,933 $ 2.2 25,556 $ 2.2 16,711 $ 2.1 Options exercised (377 ) 1.9 (8,845 ) 2.2 (8,362 ) 2.0 Balance at December 31 25,556 2.2 16,711 2.1 8,349 2.3 Options exercisable, end of year 25,556 2.2 16,711 2.1 8,349 2.3 |
Summary of Outstanding Share Options | Information about USIE’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (US$) Weighted Average Remaining Contractual Life (Years) December 31, 2018 1 st 1.5 2.0 2 nd rd 2.4-2.9 2.1 December 31, 2019 1 st 1.5 1.0 3 rd 2.9 1.4 |
New shares reserved for subscription by employees under cash capital increase [member] | |
Statement [LineItems] | |
Summary of Inputs Related to Fair Value of Share Options | Information about ASE’s employee share options related to the aforementioned newly issued shares was as follows: Number of Options (In Thousand) Options granted for the year ended 2017 30,000 Options exercised for the year ended 2017 25,164 Fair value of options granted NT$2.80 per share Fair value was measured using the Black-Scholes Option Pricing Model and the inputs to the model were as follows: Share price at the grant date NT$36.55 per share Exercise price NT$34.30 per share Expected volatility (%) 27.15 Expected lives 47 days Expected dividend yield — Risk free interest rate (%) 0.37 |
Trinomial tree model [member] | |
Statement [LineItems] | |
Summary of Inputs Related to Fair Value of Share Options | d. The fair value of USISH’s 2019 restricted shares were measured at the grant date by using the Black-Scholes Option Pricing Model incorporated with the effect of the lock-up period, while the fair value of USISH’s 2019 share options and the Company’s 1 st The Company 1 st USISH 2019 share options USISH 2019 restricted shares Share price at the grant date NT$58.80 per share CNY15.84 per share CNY16.30 per share Exercise price NT$56.40 per share CNY13.34 per share CNY13.34 per share Expected volatility (%) 27.77-28.86 45.07-51.80 47.77 Expected lives 4.8 years-7.0 years 3.0 years-5.0 years - Expected dividend yield - - - Risk free interest rate (%) 0.73-0.80 2.80-2.97 2.70 |
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 2017 2018 2019 Number of Exercise Number of Exercise Number of Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (CNY) Thousands) (CNY) Thousands) (CNY) Balance at January 1 24,997 $ 15.5 22,341 $ 15.5 21,537 $ 15.5 Options granted — — — — 23,323 13.3 Options exercised — — — — (3,164 ) 15.5 Options forfeited (2,656 ) 15.5 (804 ) 15.5 (463 ) 15.4 Balance at December 31 22,341 15.5 21,537 15.5 41,233 14.3 Options exercisable, end of year 8,896 15.5 12,884 15.5 13,694 15.5 Fair value of options granted (CNY) $ — $ — $ 6.27-13.47 |
Joint share exchange agreement [member] | 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 for the period from April 30, 2018 through December 31, 2018 and for the year ended December 31, 2019 was as follows: For the Year Ended December 31 2018 2019 Weighted Weighted Average Average Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance, beginning of year — $ — 183,814 $ 58.1 Options assumed on April 30, 2018 56,856 61.7 — — Options granted 131,863 56.4 — — Options forfeited (1,582 ) 71.5 (4,214 ) 61.8 Options exercised (3,323 ) 43.6 (8,814 ) 48.4 Balance, end of year 183,814 58.1 170,786 57.0 Options exercisable, end of year 36,354 58.1 33,822 63.5 Fair value of options granted (NT$) $ 16.28-19.12 $ — |
Business Combinations (Tables)
Business Combinations (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Statement [LineItems] | |
Summary of Subsidiary Acquired | a. Subsidiaries acquired Principal Activity Date of Acquisition Proportion of Voting Equity Interests Acquired (%) Consideration Transferred NT$ US$ (Note 4) SPIL Engaged in the assembly, testing and turnkey services of integrated circuits April 30, 2018 100.00 $ 168,440,585 AMPI Engaged in the manufacturing of integrated circuit April 30, 2019 50.97 $ 250,000 $ 8,358 ASEEE Engaged in the production of embedded substrate April 26, 2019 51.00 $ — $ — UGPL Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules October 31, 2019 60.00 $ 313,057 $ 10,467 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition | a. Assets acquired and liabilities assumed at the date of acquisition SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Assets Cash and cash equivalents $ 20,088,970 $ 349,496 $ 23,197 $ 108,718 Trade and other receivables 15,840,649 371,144 5,732 58,713 Inventories 5,693,644 403,887 11,033 229 Property, plant and equipment 81,985,622 683,207 1,361,572 525,048 Intangible assets 31,354,386 128,900 290,757 11,704 Others 24,945,922 237,766 317,888 99,112 Liabilities Trade and other payables (19,755,598 ) (224,295 ) (133,278 ) (217,887 ) Borrowings and bonds payables (24,157,174 ) (951,519 ) (1,371,395 ) (190,737 ) Others (3,963,201 ) (148,723 ) (290,273 ) (63,708 ) Fair value of identifiable net assets acquired $ 132,033,220 $ 849,863 $ 215,233 $ 331,192 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Assets Cash and cash equivalents $ 11,685 $ 776 $ 3,635 Trade and other receivables 12,409 192 1,963 Inventories 13,503 369 8 Property, plant and equipment 22,842 45,522 17,554 Intangible assets 4,310 9,721 391 Others 7,949 10,628 3,314 Liabilities Trade and other payables (7,499 ) (4,456 ) (7,285 ) Borrowings and bonds payables (31,813 ) (45,851 ) (6,377 ) Others (4,972 ) (9,705 ) (2,130 ) Fair value of identifiable net assets acquired $ 28,414 $ 7,196 $ 11,073 |
Summary of Goodwill Recognized on Acquisition | c. Goodwill recognized on acquisitions SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Consideration transferred $ 168,440,585 $ 250,000 $ — $ 313,057 Add: Fair value of investments previously owned — 315,925 117,609 — Add: Non-controlling interests 3,582,866 416,716 105,464 142,494 Less: Fair value of identifiable net assets acquired (132,033,220 ) (849,863 ) (215,233 ) (331,192 ) Goodwill recognized on acquisition $ 39,990,231 $ 132,778 $ 7,840 $ 124,359 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Consideration transferred $ 8,358 $ — $ 10,467 Add: Fair value of investments previously owned 10,563 3,932 — Add: Non-controlling interests 13,932 3,526 4,764 Less: Fair value of identifiable net assets acquired (28,414 ) (7,196 ) (11,073 ) Goodwill recognized on acquisition $ 4,439 $ 262 $ 4,158 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries | d. Net cash outflow (inflow) on acquisition of subsidiaries SPIL AMPI ASEEE UGPL NT$ NT$ NT$ NT$ Consideration paid in cash $ 168,440,585 $ 250,000 $ — $ 313,057 Less: Payable for consideration representing the ordinary shares originally held by ASE (53,109,760 ) — — — Less: Cash and cash equivalent acquired (20,088,970 ) (349,496 ) (23,197 ) (108,718 ) Net cash outflow (inflow) on acquisition of subsidiaries $ 95,241,855 $ (99,496 ) $ (23,197 ) $ 204,339 AMPI ASEEE UGPL US$ (Note 4) US$ (Note 4) US$ (Note 4) Consideration paid in cash $ 8,358 $ — $ 10,467 Less: Cash and cash equivalent acquired (11,685 ) (775 ) (3,635 ) Net cash outflow (inflow) on acquisition of subsidiaries $ (3,327 ) $ (775 ) $ 6,832 |
Summary of Impact of Acquisitions by Comprehensive Income | e . Impact of acquisitions on the results of the Group The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows: SPIL (For the Period from April 30, 2018 through December 31, 2018) AMPI (For the Period from April 30, 2019 through December 31, 2019) ASEEE (For the Period from April 26, 2019 through December 31, 2019) UGPL (For the Period from October 31, 2019 through December 31, 2019) NT$ NT$ NT$ NT$ Operating revenue $ 61,247,727 $ 704,243 $ (1,159 ) $ 39,080 Net profit (loss) $ 7,629,382 $ (217,163 ) $ (469,598 ) $ (11,995 ) AMPI (For the Period from April 30, 2019 through December 31, 2019) ASEEE (For the Period from April 26, 2019 through December 31, 2019) UGPL (For the Period from October 31, 2019 through December 31, 2019) US$ (Note 4) US$ (Note 4) US$ (Note 4) Operating revenue $ 23,545 $ (39 ) $ 1,307 Net loss $ (7,261 ) $ (15,700 ) $ (401 ) |
Disposal of Subsidiaries (Table
Disposal of Subsidiaries (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Gain on Disposal of Subsidiaries | a. Gain on disposal of subsidiaries NT$ Total consideration $ 7,046,464 Net assets disposed of (1,457,007 ) Gain on disposal of KSDY $ 5,589,457 |
Summary of Analysis of Assets and Liabilities on Date Control was Lost | b. Analysis of assets and liabilities on the date control was lost NT$ Current assets Cash and cash equivalents $ 29,133 Inventories related to real estate business 1,427,874 Net assets disposed of $ 1,457,007 |
Cash Flows Information (Tables)
Cash Flows Information (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Non-cash Investing Activities | a. Non-cash investing activities In addition to other notes, the Group entered into the following non-cash investing activities which were not reflected in the consolidated statements of cash flows For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 23,677,682 $ 39,092,238 $ 63,073,887 $ 2,108,789 Increase in other non-current assets $ 90,560 $ 402,255 $ 68,560 $ 2,292 Decrease (increase) in other payables 982,260 1,942,259 (6,254,579 ) (209,113 ) Capitalized borrowing costs (51,262 ) (50,309 ) (77,715 ) (2,598 ) $ 24,699,240 $ 41,386,443 $ 56,810,153 $ 1,899,370 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 1,487,334 $ 1,133,435 $ 441,444 $ 14,759 Decrease (increase) in other receivables 876 (5,791 ) 7,495 251 $ 1,488,210 $ 1,127,644 $ 448,939 $ 15,010 Payments for investment properties Purchase of investment properties $ 186,535 $ 125,853 $ 2,532 $ 85 Capitalized borrowing costs (13 ) (89 ) — — $ 186,522 $ 125,764 $ 2,532 $ 85 Payments for other intangible assets Purchase of other intangible assets $ 277,825 $ 537,659 $ 1,350,908 $ 45,166 Decrease in other payables 60,159 40,106 60,160 2,011 $ 337,984 $ 577,765 $ 1,411,068 $ 47,177 Net cash inflow from disposal of subsidiaries Consideration from disposal of subsidiaries $ 7,046,464 $ — $ — $ — Increase in other payables 3,552 — — — Cash and cash equivalents disposed of (29,133 ) — — — $ 7,020,883 $ — $ — $ — |
Change in Liabilities Arising From Financing Activities | b. Changes in liabilities arising from financing activities For the year ended December 31, 2017 Short-term borrowings Bonds payable Long-term borrowings Total NT$ NT$ NT$ NT$ Balance at January 1, 2017 $ 20,955,522 $ 36,999,903 $ 53,115,563 $ 111,070,988 Financing cash flows (2,038,993 ) (1,123,972 ) (16,473,381 ) (19,636,346 ) Non-cash changes Bonds conversion — (11,650,369 ) — (11,650,369 ) Amortization of issuance cost — 319,463 5,790 325,253 Effects of foreign currency exchange (954,058 ) (1,402,245 ) (1,241,344 ) (3,597,647 ) Balance at December 31, 2017 $ 17,962,471 $ 23,142,780 $ 35,406,628 $ 76,511,879 For the year ended December 31, 2018 Short-term Borrowings Bonds Payable Long-term Borrowings Total NT$ NT$ NT$ NT$ Balance at January 1, 2018 $ 17,962,471 $ 23,142,780 $ 35,406,628 $ 76,511,879 Net financing cash flows 22,327,813 (6,185,600 ) 85,510,959 101,653,172 Non-cash changes Acquisition through business combinations (Note 30) 3,619,858 4,457,191 16,080,125 24,157,174 Bonds conversion — (4,457,191 ) — (4,457,191 ) Reclassification for the application of IFRS 9 (1,301,994 ) — — (1,301,994 ) Amortization of issuance cost — 28,756 188,217 216,973 Effects of foreign currency exchange 655,321 — 712,400 1,367,721 Balance at December 31, 2018 $ 43,263,469 $ 16,985,936 $ 137,898,329 $ 198,147,734 For the year ended December 31, 2019 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2019 $ 47,163,103 $ 16,985,936 $ 137,898,329 $ — $ 202,047,368 Adjustments on initial application of IFRS 16 (Note 3) — — — 6,084,729 6,084,729 Adjusted balance at January 1, 2019 47,163,103 16,985,936 137,898,329 6,084,729 208,132,097 Net financing cash flows (4,683,142 ) 19,279,033 1,144,731 (636,556 ) 15,104,066 Interest under operating activities — — — 1,766 1,766 Non-cash changes Lease liabilities — — — 536,216 536,216 Acquisition through business combinations (Note 30) 656,820 245,664 1,523,968 81,649 2,508,101 Amortization of issuance cost — 11,522 189,151 — 200,673 Lease modifications — — — (239,321 ) (239,321 ) Reclassification of borrowings from short-term to long-term (1,499,000 ) — 1,499,000 — — Effects of foreign currency exchange (1,065,452 ) — (1,176,581 ) (19,559 ) (2,261,592 ) Balance at December 31, 2019 $ 40,572,329 $ 36,522,155 $ 141,078,598 $ 5,808,924 $ 223,982,006 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2019 $ 1,576,834 $ 567,902 $ 4,610,442 $ — $ 6,755,178 Adjustments on initial application of IFRS 16 (Note 3) — — — 203,435 203,435 Adjusted balance at January 1, 2019 1,576,834 567,902 4,610,442 203,435 6,958,613 Net financing cash flows (156,574 ) 644,568 38,272 (21,282 ) 504,984 Interest under operating activities — — — 59 59 Non-cash changes Lease liabilities — — — 17,928 17,928 Acquisition through business combinations (Note 30) 21,960 8,213 50,952 2,730 83,855 Amortization of issuance cost — 385 6,324 — 6,709 Lease modifications — — — (8,002 ) (8,002 ) Reclassification of borrowings from short-term to long-term (50,117 ) — 50,117 — — Effects of foreign currency exchange (35,622 ) — (39,338 ) (654 ) (75,614 ) Balance at December 31, 2019 $ 1,356,481 $ 1,221,068 $ 4,716,769 $ 194,214 $ 7,488,532 |
Financial Instruments (Tables)
Financial Instruments (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Statement [LineItems] | |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2018 and 2019, respectively, were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2018 $ 16,985,936 $ 17,126,752 December 31, 2019 36,522,155 $ 1,221,068 36,766,117 $ 1,229,225 |
Summary of Financial Assets Measured at Level 3 Fair Value | 2) Reconciliation of Level 3 fair value measurements of financial assets For the year ended December 31, 2018 Financial Assets at FVTPL Financial Assets at FVTOCI Total Financial Assets Equity Instruments Equity Instruments Debt Instruments NT$ NT$ NT$ NT$ Balance at January 1 $ — $ 908,549 $ 1,080,000 $ 1,988,549 Recognized in profit or loss (2,313 ) — — (2,313 ) Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) — (224,172 ) (63,076 ) (287,248 ) Purchases 477,436 105,000 — 582,436 Disposals — (208,978 ) — (208,978 ) Balance at December 31 $ 475,123 $ 580,399 $ 1,016,924 $ 2,072,446 For the year ended December 31, 2019 FVTPL FVTOCI Financial Assets Equity Instruments Equity Instruments Debt Instruments Total NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) Balance at January 1 $ 475,123 $ 15,885 $ 580,399 $ 19,405 $ 1,016,924 $ 34,000 $ 2,072,446 $ 69,290 Recognized in profit or loss 3,431 115 — — — — 3,431 115 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (216,121 ) (7,226 ) (2,052 ) (69 ) (218,173 ) (7,295 ) Effects of foreign currency exchange (14,368 ) (480 ) (5,695 ) (190 ) — — (20,063 ) (670 ) Net increase in trade receivables — — — — 3,171,205 106,025 3,171,205 106,025 Trade receivables factoring — — — — (1,141,515 ) (38,165 ) (1,141,515 ) (38,165 ) Purchases 541,528 18,105 409,985 13,707 — — 951,513 31,812 Disposals — — (12,665 ) (424 ) — — (12,665 ) (424 ) Balance at December 31 $ 1,005,714 $ 33,624 $ 755,903 $ 25,272 $ 3,044,562 $ 101,791 $ 4,806,179 $ 160,687 |
Summary of Categories of Financial Instruments | December 31 2018 2019 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 7,898,458 $ 5,288,996 176,830 Measured at amortized cost (Note 1) 139,866,736 139,668,804 4,669,636 FVTOCI Equity instruments 580,399 755,903 25,272 Debt instruments 1,016,924 1,014,872 33,931 Trade receivables, net — 2,029,690 67,860 Financial liabilities FVTPL Held for trading 36,655 973,571 32,550 Financial liabilities for hedging 3,899,634 3,233,301 108,101 Measured at amortized cost (Note 2) 286,035,732 310,187,110 10,370,681 Note 1: The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets. Note 2: The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings. |
Summary of Maturity Analysis for Non-derivative Financial Liabilities | December 31, 2018 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 $ 33,156,044 $ 34,493,000 $ 6,899,093 $ 57,375 $ 196,523 Floating interest rate liabilities 15,762,004 7,127,606 25,510,718 131,014,040 — Fixed interest rate liabilities 7,677,097 4,811,536 242,461 13,621,814 4,367,546 $ 56,595,145 $ 46,432,142 $ 32,652,272 $ 144,693,229 $ 4,564,069 December 31, 2019 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 $ 35,283,757 $ 38,803,904 $ 7,989,256 $ 33,797 $ 184,338 Obligation under leases 75,388 115,297 532,747 1,536,600 4,412,859 Floating interest rate liabilities 10,740,844 6,708,303 18,868,999 133,341,087 7,190,891 Fixed interest rate liabilities 6,819,585 3,712,979 2,281,375 34,405,594 3,689,219 $ 52,919,574 $ 49,340,483 $ 29,672,377 $ 169,317,078 $ 15,477,307 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 $ 1,179,664 $ 1,297,356 $ 267,110 $ 1,130 $ 6,163 Obligation under leases 2,520 3,855 17,812 51,374 147,538 Floating interest rate liabilities 359,105 224,283 630,859 4,458,077 240,418 Fixed interest rate liabilities 228,004 124,138 76,275 1,150,304 123,344 $ 1,769,293 $ 1,649,632 $ 992,056 $ 5,660,885 $ 517,463 |
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, 2018 Net settled Forward exchange contracts $ 2,040 $ 1,620 $ — Gross settled Forward exchange contracts Inflows $ 2,580,194 $ 466,489 $ — Outflows (2,556,607 ) (460,725 ) — 23,587 5,764 — Swap contracts Inflows 14,136,620 9,214,500 38,160,316 Outflows (13,946,583 ) (8,650,320 ) (36,596,419 ) 190,037 564,180 1,563,897 $ 213,624 $ 569,944 $ 1,563,897 On Demand or Less than 1 Month 1 to 3 Months 3 Months to 1 Year NT$ NT$ NT$ December 31, 2019 Net settled Forward exchange contracts $ (74,864 ) $ (13,246 ) $ — Gross settled Forward exchange contracts Inflows $ 9,296,123 $ 4,420,233 $ 230,354 Outflows (9,248,333 ) (4,392,070 ) (227,848 ) 47,790 28,163 2,506 Swap contracts Inflows 10,187,215 15,025,154 34,327,100 Outflows (10,163,964 ) (15,032,603 ) (34,773,848 ) 23,251 (7,449 ) (446,748 ) $ 71,041 $ 20,714 $ (444,242 ) 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, 2019 Net settled Forward exchange contracts $ (2,503 ) $ (443 ) $ — Gross settled Forward exchange contracts Inflows 310,803 147,784 7,701 Outflows (309,205 ) (146,843 ) (7,618 ) 1,598 941 83 Swap contracts Inflows 340,595 502,345 1,147,680 Outflows (339,818 ) (502,594 ) (1,162,616 ) 777 (249 ) (14,936 ) $ 2,375 $ 692 $ (14,853 ) |
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: 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 $ 723,432 $ 1,536,600 $ 1,454,128 $ 856,825 $ 712,696 $ 1,389,210 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 $ 24,187 $ 51,374 $ 48,617 $ 28,647 $ 23,828 $ 46,446 |
Interest rate risk [member] | |
Statement [LineItems] | |
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 2018 2019 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial liabilities $ 17,485,561 $ 41,952,056 $ 1,402,610 Cash flow interest rate risk Financial assets 32,942,747 46,467,663 1,553,583 Financial liabilities 172,737,393 169,709,237 5,673,997 |
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, 2018 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 1,557,714 $ — $ 1,557,714 Forward exchange contracts — 32,070 — 32,070 Non-derivative financial assets Quoted ordinary shares 5,151,255 — — 5,151,255 Open-end mutual funds 581,800 — — 581,800 Unquoted preferred shares — — 275,000 275,000 Private-placement funds — — 200,123 200,123 Hybrid financial assets Private-placement convertible bonds — 100,496 — 100,496 $ 5,733,055 $ 1,690,280 $ 475,123 $ 7,898,458 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 540,730 $ 540,730 Limited partnership — — 39,669 39,669 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,016,924 1,016,924 $ — $ — $ 1,597,323 $ 1,597,323 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 29,058 $ — $ 29,058 Forward exchange contracts — 7,597 — 7,597 $ — $ 36,655 $ — $ 36,655 Level 1 Level 2 Level 3 Total NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2019 Financial assets at FVTPL Derivative financial assets Forward exchange contracts $ — $ — $ 104,308 $ 3,487 $ — $ — $ 104,308 $ 3,487 Swap contracts — — 56,561 1,891 — — 56,561 1,891 Call option — — — — 24,556 821 24,556 821 Non-derivative financial assets Quoted ordinary shares 3,460,123 115,685 — — — — 3,460,123 115,685 Open-end mutual funds 662,290 22,143 — — — — 662,290 22,143 Private-placement funds — — — — 603,718 20,184 603,718 20,184 Unquoted preferred shares — — — — 377,440 12,619 377,440 12,619 $ 4,122,413 $ 137,828 $ 160,869 $ 5,378 $ 1,005,714 $ 33,624 $ 5,288,996 $ 176,830 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ — $ — $ 565,028 $ 18,891 $ 565,028 $ 18,891 Unquoted preferred shares — — — — 158,718 5,306 158,718 5,306 Limited partnership — — — — 32,157 1,075 32,157 1,075 Investments in debt instruments Unsecured subordinate corporate bonds — — — — 1,014,872 33,931 1,014,872 33,931 Trade receivables, net — — — — 2,029,690 67,860 2,029,690 67,860 $ — $ — $ — $ — $ 3,800,465 $ 127,06 $ 3,800,465 $ 127,06 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ — $ 862,581 $ 28,839 $ — $ — $ 862,581 $ 28,839 Forward exchange contracts — — 110,990 3,711 — — 110,990 3,711 $ — $ — $ 973,571 $ 32,550 $ — $ — $ 973,571 $ 32,550 |
Related Party Transactions (Tab
Related Party Transactions (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Compensation to Key Management Personnel | For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 860,631 $ 1,041,216 $ 1,027,191 $ 34,343 Post-employment benefits 2,858 3,884 2,208 74 Share-based payments - 9,145 134,544 4,498 $ 863,489 $ 1,054,245 $ 1,163,943 $ 38,915 |
Assets Pledged as Collateral _2
Assets Pledged as Collateral or for Security (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Assets Pledged as Collateral or for Security | The following assets were provided as collateral for bank borrowings, tariff guarantees of imported raw materials or collateral: December 31 2018 2019 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 4,796,126 $ 6,063,303 $ 202,718 Property, plant and equipment — 138,831 4,642 Investment properties 6,680,017 12,167,772 406,813 Long-term prepayments for lease 6,515,576 — — Other financial assets (including current and non-current) 496,902 637,775 21,323 $ 18,488,621 $ 19,007,681 $ 635,496 |
Significant Assets and Liabil_2
Significant Assets and Liabilities Denominated in Foreign Currencies (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Significant Assets and Liabilities Denominated in Foreign Currencies | The significant financial assets and liabilities denominated in foreign currencies were as follows: Foreign Currencies (In Thousand) Exchange Rate Carrying Amount (In Thousand) December 31, 2018 Monetary financial assets US$ $ 3,730,484 US$1=NT$30.715 $ 114,581,814 US$ 1,299,391 US$1=CNY6.8632 39,910,801 JPY 4,412,591 JPY1=NT$0.2782 1,227,583 JPY 6,568,657 JPY1=US$0.0091 1,827,400 Monetary financial liabilities US$ 3,361,523 US$1=NT$30.715 103,249,185 US$ 1,216,654 US$1=CNY6.8632 37,369,521 JPY 7,401,621 JPY1=NT$0.2782 2,059,131 JPY 7,035,704 JPY1=US$0.0091 1,957,333 December 31, 2019 Monetary financial assets US$ 4,125,872 US$1=NT$29.98 123,693,628 US$ 1,189,539 US$1=CNY6.9762 35,662,384 JPY 13,889,872 JPY1=NT$0.2760 3,833,605 JPY 771,392 JPY1=US$0.0092 212,904 Monetary financial liabilities US$ 3,823,359 US$1=NT$29.98 114,624,313 US$ 1,211,472 US$1=CNY6.9762 36,319,926 JPY 14,628,543 JPY1=NT$0.2760 4,037,478 JPY 815,929 JPY1=US$0.0092 225,197 |
Summary of Realized and Unrealized Foreign Exchange Gain (Loss) | The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2017 2018 2019 Functional Currencies Exchange Rate Net Foreign Exchange Gain (Loss) Exchange Rate Net Foreign Exchange Loss Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$29.76 $ (244,802 ) US$1=NT$30.715 $ (67,476 ) US$1=NT$29.98 $ (84,177 ) $ (2,814 ) NT$ 4,130,243 (849,234 ) 1,203,823 40,248 CNY CNY1=NT$4.5545 (337,630 ) CNY1=NT$4.4753 (120,005 ) CNY1=NT$4.2975 14,055 470 $ 3,547,811 $ (1,036,715 ) $ 1,133,701 $ 37,904 |
Operating Segments Information
Operating Segments Information (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Text block [abstract] | |
Summary of Segment Information | a. Segment revenues and operation results Adjustments Packaging Testing EMS Others and Eliminations Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 2017 Revenue from external customers $ 126,225,119 $ 26,157,277 $ 133,948,016 $ 4,110,796 $ — $ 290,441,208 Inter-group revenue (Note 1) 4,911,026 184,707 47,119,404 8,383,640 (60,598,777 ) — Segment revenue 131,136,145 26,341,984 181,067,420 12,494,436 — 351,039,985 Interest income 43,744 48,532 269,640 214,265 (269,310 ) 306,871 Interest expense (1,969,562 ) (11,920 ) — (62,714 ) 269,310 (1,774,886 ) Depreciation and amortization (19,105,457 ) (6,476,743 ) (2,133,253 ) (1,489,731 ) — (29,205,184 ) Share of the profit or loss of associates and joint ventures 568,291 (42,509 ) — — — 525,782 Impairment loss (218,214 ) (72,798 ) — (473,869 ) — (764,881 ) Segment profit before income tax 12,065,304 6,904,067 6,883,327 5,167,965 — 31,020,663 Expenditures for segment assets 17,769,612 4,507,097 850,235 550,738 — 23,677,682 December 31, 2017 Investments accounted for using the equity method 48,566,333 187,418 — — — 48,753,751 For the year ended December 31, 2018 Revenue from external customers $ 178,308,222 $ 35,903,202 $ 151,890,384 $ 4,990,613 $ — $ 371,092,421 Inter-group revenues (Note 1) 3,531,431 212,310 58,836,465 7,637,053 (70,217,259 ) — Segment revenues 181,839,653 36,115,512 210,726,849 12,627,666 — 441,309,680 Interest income 166,761 55,108 354,343 352,232 (462,233 ) 466,211 Interest expense (3,647,601 ) (101,338 ) — (249,180 ) 462,233 (3,535,886 ) Depreciation and amortization (29,491,977 ) (9,560,610 ) (2,065,590 ) (1,570,726 ) — (42,688,903 ) Share of the profit or loss of associates and joint ventures (456,846 ) (23,398 ) — — — (480,244 ) Impairment loss (654,081 ) — — — — (654,081 ) Segment profit before income tax 17,866,431 7,952,484 6,225,984 (107,221 ) — 31,937,678 Expenditures for segment assets 22,787,190 12,991,023 2,529,771 784,254 — 39,092,238 December 31, 2018 Investments accounted for using the equity method 9,152,290 160,018 — — — 9,312,308 Contract assets 3,488,372 1,000,128 — — — 4,488,500 For the year ended December 31, 2019 Revenue from external customers $ 198,916,897 $ 42,658,686 $ 165,789,479 $ 5,817,122 $ — $ 413,182,184 Inter-group revenues (Note 1) 5,370,963 231,399 60,638,567 7,431,399 (73,672,328 ) — Segment revenues 204,287,860 42,890,085 226,428,046 13,248,521 — 486,854,512 Interest income 186,291 90,091 249,487 284,458 (260,646 ) 549,681 Interest expense (3,403,475 ) (545,609 ) (255,404 ) (243,013 ) 260,646 (4,186,855 ) Depreciation and amortization (33,456,831 ) (12,379,703 ) (2,534,825 ) (2,095,482 ) — (50,466,841 ) Share of the profit or loss of associates and joint ventures 75,303 39,852 67,120 — — 182,275 Impairment loss (601,066 ) (141 ) — — — (601,207 ) Segment profit before income tax 7,572,763 10,321,537 6,082,106 (696,595 ) — 23,279,811 Expenditures for segment assets 35,462,305 23,966,051 2,770,129 875,402 — 63,073,887 December 31, 2019 Investments accounted for using the equity method 8,867,316 1,123,490 2,094,401 — — 12,085,207 Contract assets 4,162,124 1,735,192 — — — 5,897,316 Adjustments Packaging Testing EMS Others and Eliminations Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) For the year ended December 31, 2019 Revenue from external customers $ 6,650,515 $ 1,426,235 $ 5,542,945 $ 194,487 $ — $ 13,814,182 Inter-group revenues (Note 1) 179,571 7,736 2,027,368 248,459 (2,463,134 ) — Segment revenues 6,830,086 1,433,971 7,570,313 442,946 — 16,277,316 Interest income 6,228 3,012 8,341 9,511 (8,714 ) 18,378 Interest expense (113,791 ) (18,242 ) (8,539 ) (8,124 ) 8,714 (139,982 ) Depreciation and amortization (1,118,583 ) (413,899 ) (84,748 ) (70,060 ) — (1,687,290 ) Share of the profit or loss of associates and joint ventures 2,518 1,332 2,244 — — 6,094 Impairment loss (20,096 ) (4 ) — — — (20,100 ) Segment profit before income tax 253,185 345,086 203,348 (23,291 ) — 778,328 Expenditures for segment assets 1,185,634 801,272 92,615 29,268 — 2,108,789 December 31, 2019 Investments accounted for using the equity method 296.467 37,562 70,023 — — 404,052 Contract assets 139,155 58,014 — — — 197,169 Note 1: Inter-group revenues were eliminated upon consolidation. Note 2: The disaggregated product and service type from the Group's contract with customer is the same as those disclosed in above reportable segment. |
Summary of Revenue from Major Products and Services | b. Revenue from major products and services For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 126,225,119 $ 178,308,222 $ 198,916,897 $ 6,650,515 Testing service 26,157,277 35,903,202 42,658,686 1,426,235 Electronic components manufacturing service 133,948,016 151,890,384 165,789,479 5,542,945 Others 4,110,796 4,990,613 5,817,122 194,487 $ 290,441,208 $ 371,092,421 $ 413,182,184 $ 13,814,182 |
Summary of Geographical Information | c. Geographical information The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below. 1) Net revenues from external customers For the Year Ended December 31 2017 2018 2019 NT$ NT$ NT$ US$ (Note 4) United States $ 196,462,345 $ 230,791,164 $ 245,521,027 $ 8,208,660 Taiwan 35,413,647 45,630,792 51,244,470 1,713,289 Asia 30,201,332 56,031,108 75,938,364 2,538,896 Europe 26,445,240 36,844,258 38,613,132 1,290,977 Others 1,918,644 1,795,099 1,865,191 62,360 $ 290,441,208 $ 371,092,421 $ 413,182,184 $ 13,814,182 2) Non-current assets December 31 2018 2019 NT$ NT$ US$ (Note 4) Taiwan $ 229,944,505 $ 239,532,971 $ 8,008,458 China 59,058,239 68,747,648 2,298,484 Others 25,686,256 26,645,450 890,854 $ 314,689,000 $ 334,926,069 $ 11,197,796 Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets. |
General Information - Additiona
General Information - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2019$ / shares | |
Siliconware Precision Industries Co., Ltd. [member] | |
Disclosure Of General Information About Financial Statements [line items] | |
Exchange price per share | $ 51.2 |
Application of New and Revise_3
Application of New and Revised International Financial Reporting Standards As Issued By The International Accounting Standards Board - Summary of Lease Liabilities and Operating Lease Commitments (Detail) $ in Thousands, $ in Thousands | Jan. 01, 2019TWD ($) | Jan. 01, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) |
Disclosure Of Operating Lease Commitments [Line Items] | ||||
The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 | $ 2,386,102 | $ 79,776 | ||
Less: Recognition exemption for short-term leases | (108,946) | (3,642) | ||
Less: Recognition exemption for leases of low-value assets | (10,822) | (362) | ||
Undiscounted amounts on January 1, 2019 | $ 2,266,334 | $ 75,772 | ||
Discounted amounts using the incremental borrowing rates on January 1, 2019 | 2,006,553 | 67,086 | ||
Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018 | 248,808 | 8,319 | ||
Add: Adjustments as a result of a different treatment of extension | $ 3,829,368 | 128,030 | ||
Lease liabilities recognized on January 1, 2019 | $ 6,084,729 | $ 203,435 | $ 203,435 |
Application of New and Revise_4
Application of New and Revised International Financial Reporting Standards As Issued By The International Accounting Standards Board - Summary of Lease Liabilities and Operating Lease Commitments (Parenthetical) (Detail) | Jan. 01, 2019 |
Disclosure Of Operating Lease Commitments [Line Items] | |
Incremental borrowing rate | 1.35% |
Application of New and Revise_5
Application of New and Revised International Financial Reporting Standards As Issued By The International Accounting Standards Board - Summary of Anticipated Impact on Assets, Liabilities and Equity (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Jan. 01, 2019TWD ($) | Jan. 01, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) |
Disclosure of expected impact of initial application of new standards or interpretations [line items] | ||||||
Other financial assets - current | $ 765,834 | $ 25,605 | $ 6,539,467 | |||
Other current assets | 4,983,667 | 166,622 | 3,773,384 | |||
Long-term prepayments for lease | 10,764,835 | |||||
Property, plant and equipment | 232,093,327 | 7,759,723 | 214,592,588 | |||
Right-of-use assets | 9,792,221 | 327,390 | ||||
Investment properties | 12,854,071 | 429,758 | 7,738,379 | $ 8,119,436 | ||
Other financial assets - non-current | 559,493 | 18,706 | 1,044,294 | |||
Other intangible assets | 29,024,392 | 970,391 | 30,897,700 | |||
Total assets | 557,223,706 | 18,630,014 | 534,061,927 | |||
Other current liabilities | 6,652,925 | 222,432 | 5,984,156 | |||
Other current liabilities - non-current | 1,680,346 | 56,180 | 1,371,302 | |||
Total liabilities | $ 344,421,394 | $ 11,515,259 | $ 315,034,005 | |||
IAS 17 [member] | ||||||
Disclosure of expected impact of initial application of new standards or interpretations [line items] | ||||||
Other financial assets - current | $ 6,539,467 | $ 218,638 | ||||
Other current assets | 3,773,384 | 126,158 | ||||
Long-term prepayments for lease | 10,764,835 | 359,908 | ||||
Property, plant and equipment | 214,592,588 | 7,174,610 | ||||
Investment properties | 7,738,379 | 258,722 | ||||
Other financial assets - non-current | 1,044,294 | 34,915 | ||||
Other intangible assets | 30,897,700 | 1,033,022 | ||||
Total assets | 275,350,647 | 9,205,973 | ||||
Other current liabilities | 5,984,156 | 200,072 | ||||
Other current liabilities - non-current | 1,371,302 | 45,848 | ||||
Total liabilities | 7,355,458 | 245,920 | ||||
IFRS16 [member] | ||||||
Disclosure of expected impact of initial application of new standards or interpretations [line items] | ||||||
Right-of-use assets | 4,165,610 | 139,271 | ||||
Investment properties | 6,599,225 | 220,636 | ||||
Increase (decrease) due to application of IFRS 16 [member] | ||||||
Disclosure of expected impact of initial application of new standards or interpretations [line items] | ||||||
Other financial assets - current | (31) | (1) | ||||
Other current assets | (385,014) | (12,872) | ||||
Long-term prepayments for lease | (10,764,835) | (359,908) | ||||
Property, plant and equipment | (277,079) | (9,264) | ||||
Right-of-use assets | 10,720,769 | 358,434 | ||||
Investment properties | 6,599,225 | 220,636 | ||||
Other financial assets - non-current | (2,745) | (92) | ||||
Other intangible assets | (59,667) | (1,994) | ||||
Total assets | 5,830,623 | 194,939 | ||||
Obligation under leases - current | 489,984 | 16,382 | ||||
Other current liabilities | (17,144) | (573) | ||||
Obligation under leases - non-current | 5,594,745 | 187,053 | ||||
Other current liabilities - non-current | (236,962) | (7,923) | ||||
Total liabilities | 5,830,623 | 194,939 | ||||
Non adjusting event [member] | IFRS16 [member] | ||||||
Disclosure of expected impact of initial application of new standards or interpretations [line items] | ||||||
Other financial assets - current | 6,539,436 | 218,637 | ||||
Other current assets | 3,388,370 | 113,286 | ||||
Property, plant and equipment | 214,315,509 | 7,165,346 | ||||
Right-of-use assets | 10,720,769 | 358,434 | ||||
Investment properties | 14,337,604 | 479,358 | ||||
Other financial assets - non-current | 1,041,549 | 34,823 | ||||
Other intangible assets | 30,838,033 | 1,031,028 | ||||
Total assets | 281,181,270 | 9,400,912 | ||||
Obligation under leases - current | 489,984 | 16,382 | ||||
Other current liabilities | 5,967,012 | 199,499 | ||||
Obligation under leases - non-current | 5,594,745 | 187,053 | ||||
Other current liabilities - non-current | 1,134,340 | 37,925 | ||||
Total liabilities | $ 13,186,081 | $ 440,859 |
Summary of Significant Accoun_4
Summary of Significant Accounting Policies - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2019TWD-USD | |
Summary Of Significant Accounting Policies [abstract] | |
Ownership interest percentage in subsidiary, assumption | 100.00% |
Convenience exchange rate | 29.91 |
Summary of Significant Accoun_5
Summary of Significant Accounting Policies - Summary of Subsidiaries (Detail) | 1 Months Ended | 12 Months Ended | |
Jul. 31, 2019 | Dec. 31, 2019 | Dec. 31, 2018 | |
ASE [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
A.S.E. Holding Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Bermuda | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
J & R Holding Limited ("J&R Holding") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Bermuda | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Innosource Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Omniquest Industrial Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Marketing & Service Japan Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in marketing and sales services | ||
Establishment and Operating Location | Japan | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Test, Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the testing of semiconductors | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Luchu Development Corporation [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the development of real estate properties | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 86.10% | 86.10% | |
TLJ Intertech Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in information software services | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 60.00% | 60.00% | |
MingFeng Information Service Corp., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in information software services, and was established in May 2018. | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Embedded Electronics Inc. ("ASEEE") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the sale and manufacturing of embedded substrate | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Advanced Microelectronic Products Inc. ("AMPI") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing of integrated circuit | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 51.00% | ||
Alto Enterprises Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Super Zone Holdings Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE (Kun Shan) Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Kun Shan, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Investment (Kun Shan) Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Kun Shan, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Advanced Semiconductor Engineering (China) Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Will engage in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Investment (Labuan) Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Malaysia | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Test Limited ("ASE Test") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Singapore | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Japan Co., Ltd. ("ASE Japan") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Japan | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE (U.S.) Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | After-sales service and sales support | ||
Establishment and Operating Location | U.S.A. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Global Advanced Packaging Technology Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE WeiHai Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Shandong, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Suzhou ASEN Semiconductors Co., Ltd. ("ASEN") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Suzhou, China | ||
Percentage of Ownership (%) | 100.00% | 70.00% | |
Anstock Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in financing activity | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Anstock II Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in financing activity | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE (Shanghai) Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the production of substrates | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Corporation [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Mauritius Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Mauritius | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Labuan Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Malaysia | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Hui Real Estate Development Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the development, construction and sale of real estate properties | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Qi Property Management Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the management of real estate properties | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Advanced Semiconductor Engineering (HK) Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the trading of substrates | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Wei Real Estate Development Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the development, construction and leasing of real estate properties | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Yu Real Estate Development Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the development, construction and leasing of real estate properties | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Fan Department Store Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in department store business | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Kun Shan Ding Hong Real Estate Development Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the development, construction and leasing of real estate properties | ||
Establishment and Operating Location | Kun Shan, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Shanghai Ding Xu Property Management Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the management of real estate properties | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Electronics Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the production of substrates | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Test Holdings, Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Holdings (Singapore) Pte. Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Singapore | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Singapore Pte. Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Singapore | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ISE Labs, Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the testing of semiconductors | ||
Establishment and Operating Location | U.S.A. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Electronics (M) Sdn. Bhd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Malaysia | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ASE Assembly & Test (Shanghai) Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
ISE Labs, China, Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the testing of semiconductors, and was established in October 2018 | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Wuxi Tongzhi Microelectronics Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Wuxi, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
USIINC [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in investing activity | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
USI Global [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Merged by the Company in January 2019 | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | ||
Huntington Holdings International Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Unitech Holdings International Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Real Tech Holdings Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Universal ABIT Holding Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | In the process of liquidation | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Rising Capital Investments Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Liquidated in November 2019 | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | ||
Rise Accord Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Liquidated in December 2019 | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | ||
Universal Scientific Industrial (Kunshan) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing and sale of computer assistance system and related peripherals | ||
Establishment and Operating Location | Kun Shan, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
USI Enterprise Limited ("USIE") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the services of investment advisory and warehousing management | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 95.80% | 95.40% | |
Universal Scientific Industrial (Shanghai) Co., Ltd. ("USISH") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the designing, manufacturing and sale of electronic components | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Technology Co., Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Holding company | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 42.23% | 75.30% | 74.60% |
Universal Global Technology (Kunshan) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the designing and manufacturing of electronic components | ||
Establishment and Operating Location | Kun Shan, China | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Technology (Shanghai) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Electronics (Shanghai) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the sale of electronic components and telecommunications equipment | ||
Establishment and Operating Location | Shanghai, China | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
USI America Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service | ||
Establishment and Operating Location | U.S.A. | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Industrial Co., Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in manufacturing, trading and investing activity | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Scientific Industrial Co., Ltd. ("UGTW") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing of components of telecomm and cars and provision of related R&D services | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Scientific Industrial De Mexico S.A. De C.V. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the assembling of motherboards and computer components | ||
Establishment and Operating Location | Mexico | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
USI Japan Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing and sale of computer peripherals, integrated chip and other related accessories | ||
Establishment and Operating Location | Japan | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
USI Electronics (Shenzhen) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the design, manufacturing and sale of motherboards and computer peripherals | ||
Establishment and Operating Location | Shenzhen, China | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Global Electronics Co., Ltd [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory, and was established in February 2018 | ||
Establishment and Operating Location | Hong Kong | ||
Percentage of Ownership (%) | 75.30% | 74.60% | |
Universal Scientific Industrial Co., Ltd. ("USI") [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the manufacturing, processing and sale of computers, computer peripherals and related accessories | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 75.30% | 74.40% | |
Semicondutores Avancados do Brasil S.A. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the research and manufacturing of multi-functional system-in-package products, and was established in March 2019 and then invested in May 2019 | ||
Establishment and Operating Location | Brasil | ||
Percentage of Ownership (%) | 56.50% | ||
Huanrong Electronics (Huizhou) Co., Ltd. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | 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, and was established in April 2019 and then invested in May 2019 | ||
Establishment and Operating Location | Huizhou, China | ||
Percentage of Ownership (%) | 75.30% | ||
Universal Scientific Industrial (France) ("USIFR") [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in investing activities and was established in August 2019 | ||
Establishment and Operating Location | France | ||
Percentage of Ownership (%) | 75.30% | ||
Chung Hong Electronics Poland Sp. z o.o. ("UGPL") [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the assembly, testing and turnkey services of integrated circuits | ||
Establishment and Operating Location | Poland | ||
Percentage of Ownership (%) | 45.20% | ||
SPIL [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the assembly, testing and turnkey services of integrated circuits | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
SPIL (B.V.I.) Holding Limited [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in investing activities | ||
Establishment and Operating Location | British Virgin Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Siliconware Investment Co., Ltd. [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in investing activities | ||
Establishment and Operating Location | R.O.C. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Siliconware USA Inc [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in marketing activities | ||
Establishment and Operating Location | U.S.A. | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
SPIL Cayman Holding Limited [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in investing activities | ||
Establishment and Operating Location | British Cayman Islands | ||
Percentage of Ownership (%) | 100.00% | 100.00% | |
Siliconware Technology (Suzhou) Limited ("SZ") [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Suzhou, China | ||
Percentage of Ownership (%) | 100.00% | 70.00% | |
Siliconware Electronics (Fujian) Co., Limited [Member] | |||
Disclosure of subsidiaries [Line Items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Establishment and Operating Location | Fujian, China | ||
Percentage of Ownership (%) | 100.00% | 100.00% |
Cash and Cash Equivalents - Sum
Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2016TWD ($) |
Cash and cash equivalents [abstract] | ||||||
Cash on hand | $ 6,567 | $ 220 | $ 7,940 | |||
Checking accounts and demand deposits | 44,565,936 | 1,490,001 | 32,329,820 | |||
Cash equivalents | 15,558,372 | 520,173 | 19,180,676 | |||
Cash and cash equivalents,total | $ 60,130,875 | $ 2,010,394 | $ 51,518,436 | $ 1,722,449 | $ 46,078,066 | $ 38,392,524 |
Financial Instruments at Fair_3
Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 5,288,996 | $ 176,830 | $ 7,898,458 |
Current | 4,127,566 | 137,999 | 7,262,227 |
Non-current | 1,161,430 | 38,831 | 636,231 |
Financial liabilities held for trading | 973,571 | 32,550 | 36,655 |
Private-placement convertible bonds [member] | Hybrid financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 100,496 | ||
Quoted ordinary shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 3,460,123 | 115,685 | 5,151,255 |
Open-end mutual funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 662,290 | 22,143 | 581,800 |
Forward Exchange Contract [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 104,308 | 3,487 | 32,070 |
Financial liabilities held for trading | 110,990 | 3,711 | 7,597 |
Swap contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 56,561 | 1,891 | 1,557,714 |
Financial liabilities held for trading | 862,581 | 28,839 | 29,058 |
Call option [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 24,556 | 821 | |
Call option [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 24,556 | 821 | |
Unquoted preferred shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 377,440 | 12,619 | 275,000 |
Private-placement funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 603,718 | $ 20,184 | $ 200,123 |
Financial Instruments at Fair_4
Financial Instruments at Fair Value Through Profit or Loss - Summary of Outstanding Contracts Not Accounted for Hedge Accounting (Detail) € in Thousands, ₩ in Thousands, ¥ in Thousands, ¥ in Thousands, RM in Thousands, $ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands | 12 Months Ended | ||||||||||||||
Dec. 31, 2019TWD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019CNY (¥) | Dec. 31, 2019SGD ($) | Dec. 31, 2019JPY (¥) | Dec. 31, 2019HKD ($) | Dec. 31, 2019MYR (RM) | Dec. 31, 2019KRW (₩) | Dec. 31, 2018USD ($) | Dec. 31, 2018CNY (¥) | Dec. 31, 2018SGD ($) | Dec. 31, 2018JPY (¥) | Dec. 31, 2018MYR (RM) | Dec. 31, 2018EUR (€) | |
Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-01 | ||||||||||||||
Swap contracts [member] | Sell NT$/buy US$ [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | $ 50,241,799 | $ 49,570,469 | $ 1,660,000 | $ 1,687,400 | |||||||||||
Swap contracts [member] | Sell NT$/buy US$ [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Swap contracts [member] | Sell NT$/buy US$ [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-12 | 2018-01 | |||||||||||||
Swap contracts [member] | Sell US$/buy CNY [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-02 | 2019-01 | |||||||||||||
Notional Amount | 49,666 | ¥ 349,800 | 50,292 | ¥ 349,800 | |||||||||||
Swap contracts [member] | Sell US$/buy JPY [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-01 | ||||||||||||||
Notional Amount | 45,878 | ¥ 5,000,000 | 54,203 | ¥ 6,090,000 | |||||||||||
Swap contracts [member] | Sell US$/buy JPY [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-02 | ||||||||||||||
Swap contracts [member] | Sell US$/buy JPY [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-03 | ||||||||||||||
Swap contracts [member] | Sell US$/buy NT$ [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | 2019-01 | |||||||||||||
Notional Amount | $ 5,719,478 | $ 6,423,242 | 189,960 | 208,800 | |||||||||||
Swap contracts [member] | Sell US$/Buy KRW [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Notional Amount | 28,000 | ₩ 32,454,800 | |||||||||||||
Swap contracts [member] | Sell US$/Buy MYR [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Notional Amount | 11,000 | RM 45,507 | |||||||||||||
Forward exchange contracts [member] | Sell NT$/buy US$ [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Notional Amount | $ 2,275,860 | $ 2,453,540 | 75,000 | 80,000 | |||||||||||
Forward exchange contracts [member] | Sell NT$/buy US$ [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-01 | ||||||||||||||
Forward exchange contracts [member] | Sell NT$/buy US$ [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-02 | ||||||||||||||
Forward exchange contracts [member] | Sell US$/buy CNY [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-01 | ||||||||||||||
Notional Amount | 109,000 | 767,277 | 29,000 | ¥ 200,108 | |||||||||||
Forward exchange contracts [member] | Sell US$/buy CNY [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Forward exchange contracts [member] | Sell US$/buy CNY [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-03 | ||||||||||||||
Forward exchange contracts [member] | Sell US$/buy JPY [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | 87,398 | ¥ 9,509,491 | 37,733 | ¥ 4,231,754 | |||||||||||
Forward exchange contracts [member] | Sell US$/buy JPY [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | 2019-01 | |||||||||||||
Forward exchange contracts [member] | Sell US$/buy JPY [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-04 | 2019-02 | |||||||||||||
Forward exchange contracts [member] | Sell US$/buy NT$ [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | $ 5,142,441 | 170,000 | |||||||||||||
Forward exchange contracts [member] | Sell US$/buy NT$ [member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Forward exchange contracts [member] | Sell US$/buy NT$ [member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-02 | ||||||||||||||
Forward exchange contracts [member] | Sell HKD/Buy US$ [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Notional Amount | 218,297 | $ 1,705,281 | |||||||||||||
Forward exchange contracts [member] | Sell US$/Buy EUR [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2019-01 | ||||||||||||||
Notional Amount | 4,103 | € 3,600 | |||||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | 26,000 | RM 108,330 | 14,000 | RM 58,430 | |||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [Member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | 2019-01 | |||||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [Member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-05 | 2019-02 | |||||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | 8,600 | $ 11,691 | $ 13,400 | $ 18,391 | |||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [Member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | 2019-01 | |||||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [Member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-02 | 2019-02 | |||||||||||||
Forward exchange contracts [member] | Sell CNY/Buy US$ [Member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Notional Amount | $ 316,896 | ¥ 2,224,491 | |||||||||||||
Forward exchange contracts [member] | Sell CNY/Buy US$ [Member] | Bottom of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-01 | ||||||||||||||
Forward exchange contracts [member] | Sell CNY/Buy US$ [Member] | Top of range [member] | |||||||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||||||
Maturity Period | 2020-02 |
Financial Assets at Fair Valu_3
Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value Through Other Comprehensive Income (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Financial assets at fair value through other comprehensive income [abstract] | |||
Investments in equity instruments at FVTOCI | $ 755,903 | $ 25,272 | $ 580,399 |
Investments in debt instruments at FVTOCI | 1,014,872 | 33,931 | 1,016,924 |
Total | $ 1,770,775 | $ 59,203 | $ 1,597,323 |
Financial Assets at Fair Valu_4
Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | |||
Investments in equity instruments at FVTOCI | $ 755,903 | $ 25,272 | $ 580,399 |
Unquoted ordinary shares [member] | |||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | |||
Investments in equity instruments at FVTOCI | 565,028 | 18,891 | 532,047 |
Limited partnership [member] | |||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | |||
Investments in equity instruments at FVTOCI | 32,157 | 1,075 | 39,669 |
Unquoted preferred shares [member] | |||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | |||
Investments in equity instruments at FVTOCI | $ 158,718 | $ 5,306 | $ 8,683 |
Financial Assets at Fair Valu_5
Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Financial assets at fair value through other comprehensive income [line items] | |||
Investments in debt instruments at FVTOCI | $ 1,014,872 | $ 33,931 | $ 1,016,924 |
Unsecured subordinate corporate bonds [member] | |||
Financial assets at fair value through other comprehensive income [line items] | |||
Investments in debt instruments at FVTOCI | $ 1,014,872 | $ 33,931 | $ 1,016,924 |
Financial Assets at Fair Valu_6
Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail) $ in Thousands, $ in Thousands | 1 Months Ended | |||
Jun. 30, 2016TWD ($)Bonds | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Financial assets at fair value through other comprehensive income [line items] | ||||
Unsecured subordinate corporate bonds amount | $ 1,325,327 | $ 44,311 | $ 7,583,761 | |
Unsecured subordinate corporate bonds [member] | ||||
Financial assets at fair value through other comprehensive income [line items] | ||||
Unsecured subordinate corporate bonds amount | $ 1,000,000 | $ 1,000 | $ 33 | |
Number of bonds acquired | 1,000 | |||
Corporate bonds annual interest rate | 3.50% | |||
Effective interest rate | 3.20% | 3.20% | 3.20% |
Trade Receivables, Net - Summar
Trade Receivables, Net - Summary of Trade Receivables, Net (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of financial assets [Line Items] | |||
Trade receivables | $ 78,948,473 | $ 2,639,534 | $ 79,481,359 |
At FVTOCI | 2,029,690 | 67,860 | |
Total trade receivable | 78,948,473 | 2,639,534 | 79,481,359 |
Cost [member] | |||
Disclosure of financial assets [Line Items] | |||
Trade receivables | 77,055,280 | 2,576,238 | 79,636,748 |
Allowance for doubtful debts [member] | |||
Disclosure of financial assets [Line Items] | |||
Trade receivables | $ 136,497 | $ 4,564 | $ 155,389 |
Trade Receivables, Net - Additi
Trade Receivables, Net - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Bottom of range [member] | |
Disclosure of financial assets [Line Items] | |
Average credit terms | 30 days |
Top of range [member] | |
Disclosure of financial assets [Line Items] | |
Average credit terms | 90 days |
Trade Receivables, Net - Summ_2
Trade Receivables, Net - Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix (Detail) - Trade receivables [member] $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of provision matrix [line items] | |||
Gross carrying amount | $ 77,055,280 | $ 2,576,238 | $ 79,636,748 |
Loss allowance (Lifetime ECL) | (136,497) | (4,564) | (155,389) |
Net Amount | $ 76,918,783 | $ 2,571,674 | $ 79,481,359 |
Not past due [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 0.00% | 0.00% | 0.00% |
Gross carrying amount | $ 70,042,018 | $ 2,341,759 | $ 71,819,583 |
Loss allowance (Lifetime ECL) | (12,379) | (414) | (7,119) |
Net Amount | 70,029,639 | 2,341,345 | 71,812,464 |
Less than 1 month [member] | |||
Disclosure of provision matrix [line items] | |||
Gross carrying amount | 6,111,309 | 204,323 | 6,537,819 |
Loss allowance (Lifetime ECL) | (841) | (28) | (4,463) |
Net Amount | $ 6,110,468 | $ 204,295 | $ 6,533,356 |
Less than 1 month [member] | Bottom of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 0.00% | 0.00% | 0.00% |
Less than 1 month [member] | Top of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 10.00% | 10.00% | 10.00% |
1 to 3 months [member] | |||
Disclosure of provision matrix [line items] | |||
Gross carrying amount | $ 695,384 | $ 23,249 | $ 778,799 |
Loss allowance (Lifetime ECL) | (26,587) | (889) | (14,949) |
Net Amount | $ 668,797 | $ 22,360 | $ 763,850 |
1 to 3 months [member] | Bottom of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 1.00% | 1.00% | 0.00% |
1 to 3 months [member] | Top of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 70.00% | 70.00% | 50.00% |
More than 91 days [member] | |||
Disclosure of provision matrix [line items] | |||
Gross carrying amount | $ 153,458 | $ 5,131 | $ 405,707 |
Loss allowance (Lifetime ECL) | (53,629) | (1,793) | (40,080) |
Net Amount | $ 99,829 | $ 3,338 | $ 365,627 |
More than 91 days [member] | Bottom of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 1.00% | 1.00% | 1.00% |
More than 91 days [member] | Top of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 100.00% | 100.00% | 100.00% |
Individually impaired [member] | |||
Disclosure of provision matrix [line items] | |||
Gross carrying amount | $ 53,111 | $ 1,776 | $ 94,840 |
Loss allowance (Lifetime ECL) | (43,061) | (1,440) | (88,778) |
Net Amount | $ 10,050 | $ 336 | $ 6,062 |
Individually impaired [member] | Bottom of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 50.00% | 50.00% | 0.00% |
Individually impaired [member] | Top of range [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 100.00% | 100.00% | 100.00% |
Trade Receivables, Net - Summ_3
Trade Receivables, Net - Summary of Movement of Allowance for Doubtful Trade Receivables (Detail) - Trade receivables [member] $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of financial assets [Line Items] | ||||
Beginning balance | $ 155,389 | $ 5,195 | $ 64,901 | $ 53,709 |
Impairment losses recognized | 13,629 | |||
Net remeasurement of loss allowance | (38,277) | (1,280) | 150,128 | |
Reclassification to loss allowance of other receivables | (5,877) | (196) | ||
Acquisition through business combinations | 25,553 | 855 | 3,482 | |
Amounts written off | (60,109) | (34) | ||
Effect of foreign currency exchange differences | (291) | (10) | (3,013) | (2,403) |
Ending balance | $ 136,497 | $ 4,564 | 155,389 | 64,901 |
Impaired individually [member] | ||||
Disclosure of financial assets [Line Items] | ||||
Beginning balance | 25,130 | 16,453 | ||
Impairment losses recognized | 9,527 | |||
Effect of foreign currency exchange differences | (850) | |||
Ending balance | 25,130 | |||
Impaired collectively [member] | ||||
Disclosure of financial assets [Line Items] | ||||
Beginning balance | $ 39,771 | 37,256 | ||
Impairment losses recognized | 4,102 | |||
Amounts written off | (34) | |||
Effect of foreign currency exchange differences | (1,553) | |||
Ending balance | $ 39,771 |
Trade Receivables, Net - Summ_4
Trade Receivables, Net - Summary of Loss Allowance For Current Financial Assets At FVTOCI (Details) - Trade receivables [member] $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | ||
Gross carrying amount | $ 2,029,691 | $ 67,860 |
Loss allowance (Lifetime ECLs) | (1) | |
Net Amount | $ 2,029,690 | $ 67,860 |
Not past due [member] | ||
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | ||
Expected credit loss rate | 0.00% | 0.00% |
Gross carrying amount | $ 2,029,324 | $ 67,848 |
Net Amount | $ 2,029,324 | $ 67,848 |
1 to 3 months [member] | ||
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | ||
Expected credit loss rate | 0.00% | 0.00% |
Gross carrying amount | $ 207 | $ 7 |
Net Amount | $ 207 | $ 7 |
1 to 3 months [member] | Bottom of range [member] | ||
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | ||
Expected credit loss rate | 0.00% | 0.00% |
More than 91 days [member] | ||
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | ||
Expected credit loss rate | 1.00% | 1.00% |
Gross carrying amount | $ 160 | $ 5 |
Loss allowance (Lifetime ECLs) | (1) | |
Net Amount | $ 159 | $ 5 |
Trade Receivables, Net - Trans
Trade Receivables, Net - Transfer of Financial Asset (Detail) - 12 months ended Dec. 31, 2019 - First Commercial Bank Member [Member] $ in Thousands, $ in Thousands | TWD ($) | USD ($) | USD ($) |
Receivables Factoring Proceeds [Member] | |||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | |||
Assets that entity continues to recognise | $ 7,567 | $ 253 | |
Advances Received Used [Member] | |||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | |||
Advances received | $ 7,567 | $ 253 | |
Interest Rate On Advances Received Against Trade Receivables Sold [Member] | |||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | |||
Interest rates on advances received | 2.20% | 2.20% |
Inventories - Summary of Invent
Inventories - Summary of Inventories (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Classes of current inventories [abstract] | |||
Finished goods | $ 7,174,716 | $ 239,877 | $ 7,680,083 |
Work in process | 2,952,182 | 98,702 | 3,195,478 |
Raw materials | 20,996,346 | 701,984 | 23,250,801 |
Supplies | 2,229,576 | 74,543 | 1,892,194 |
Raw materials and supplies in transit | 530,930 | 17,751 | 608,895 |
Inventories | $ 33,883,750 | $ 1,132,857 | $ 36,627,451 |
Inventories - Additional Inform
Inventories - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Classes of current inventories [abstract] | ||||
Cost of inventories recognized as operating costs | $ 347,877,603 | $ 11,630,813 | $ 309,020,850 | $ 237,193,286 |
Write-downs of inventories | $ 452,134 | $ 15,117 | $ 980,927 | $ 398,824 |
Inventories Related to Real E_3
Inventories Related to Real Estate Business - Summary of Inventories Related to Real Estate Business (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | $ 11,416,726 | $ 381,703 | $ 10,060,608 |
Land and buildings held for sale [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | 9,983 | 334 | 20,734 |
Construction in progress and machinery in transit [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | 9,619,217 | 321,605 | 8,252,348 |
Land held for construction [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | $ 1,787,526 | $ 59,764 | $ 1,787,526 |
Inventories Related to Real E_4
Inventories Related to Real Estate Business - Additional Information (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business expected to be recovered longer than twelve months | $ 11,416,726 | $ 381,703 | $ 10,060,608 |
Other Financial Assets - Summar
Other Financial Assets - Summary of Other Financial Assets (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of financial assets [Line Items] | |||
Other financial assets | $ 1,325,327 | $ 44,311 | $ 7,583,761 |
Current | 765,834 | 25,605 | 6,539,467 |
Non-current | 559,493 | 18,706 | 1,044,294 |
Time deposits with original maturity of over three months [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 25,885 | 866 | 6,320,669 |
Guaranty deposits [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 661,667 | 22,122 | 766,190 |
Pledged time deposits [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 620,817 | 20,756 | 496,847 |
Others [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | $ 16,958 | $ 567 | $ 55 |
Investments Accounted for Usi_3
Investments Accounted for Using the Equity Method - Summary of Investments Accounted for Using the Equity Method (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) |
Investments in subsidiaries, joint ventures and associates [abstract] | ||||
Investments in associates | $ 11,805,505 | $ 394,701 | $ 9,131,814 | |
Investments in joint ventures | 279,702 | 9,351 | 180,494 | |
Investments accounted for using the equity method | $ 12,085,207 | $ 404,052 | $ 9,312,308 | $ 48,753,751 |
Investments Accounted for Usi_4
Investments Accounted for Using the Equity Method - Summary of Investments in Associates Accounted for Using the Equity Method (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2019TWD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of associates and joint ventures [line items] | |||
Investments in associates | $ 11,805,505 | $ 9,131,814 | $ 394,701 |
Deca Technologies Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology | ||
Operating Location | British Cayman Islands | ||
Percentages of ownership held by the Group | 22.02% | 22.04% | |
Hung Ching Development & Construction Co. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Engaged in the development, construction and leasing of real estate properties | ||
Operating Location | R.O.C. | ||
Percentages of ownership held by the Group | 26.22% | 26.22% | |
Hung Ching Kwan Co. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Engaged in the leasing of real estate properties | ||
Operating Location | R.O.C. | ||
Percentages of ownership held by the Group | 27.31% | 27.31% | |
ChipMOS Technologies Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Engaged in the packaging and testing of semiconductors | ||
Operating Location | R.O.C. | ||
Percentages of ownership held by the Group | 20.48% | 20.47% | |
Yann Yuan Investment Co., Ltd. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Engaged in investing activities | ||
Operating Location | R.O.C. | ||
Percentages of ownership held by the Group | 32.21% | 32.21% | |
M-Universe Investments Pte. Ltd. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Investment company | ||
Operating Location | Singapore | ||
Percentages of ownership held by the Group | 42.23% | ||
Advanced Microelectronic Products Inc AMPI [Member] | |||
Disclosure of associates and joint ventures [line items] | |||
Main Business | Engaged in the manufacturing of integrated circuit | ||
Operating Location | R.O.C. | ||
Percentages of ownership held by the Group | 38.76% | ||
Cost [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | $ 12,105,654 | $ 9,431,963 | 404,736 |
Cost [member] | Deca Technologies Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 323,423 | 866,312 | 10,813 |
Cost [member] | Hung Ching Development & Construction Co. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 1,380,162 | 1,095,233 | 46,144 |
Cost [member] | Hung Ching Kwan Co. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 283,105 | 295,772 | 9,465 |
Cost [member] | ChipMOS Technologies Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 4,370,075 | 4,237,982 | 146,108 |
Cost [member] | Yann Yuan Investment Co., Ltd. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 3,934,190 | 2,752,530 | 131,534 |
Cost [member] | M-Universe Investments Pte. Ltd. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 1,814,699 | 60,672 | |
Cost [member] | Advanced Microelectronic Products Inc AMPI [Member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates before deferred gain on transfer of land | 184,134 | ||
Deferred gain on transfer of land [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Investments in associates | $ 300,149 | $ 300,149 | $ 10,035 |
Investments Accounted for Usi_5
Investments Accounted for Using the Equity Method - Additional Information (Detail) ¥ in Thousands, shares in Thousands, $ in Thousands, $ in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | ||||||||||||||
Jul. 31, 2019TWD ($) | Jul. 31, 2019USD ($) | Jul. 31, 2019SGD ($) | May 31, 2019TWD ($) | May 31, 2019USD ($) | Apr. 30, 2019TWD ($)shares | Apr. 30, 2019USD ($)shares | Mar. 31, 2019CNY (¥) | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019CNY (¥) | Mar. 31, 2019TWD ($) | Mar. 31, 2019USD ($) | |
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Gain recognized from remeasuring fair value of equity interest before business combination | $ 243,057 | $ 8,126 | ||||||||||||||
Capital surplus | $ 138,910,363 | $ 143,276,664 | $ 4,644,279 | |||||||||||||
Impairment losses on financial assets | 400,201 | $ 13,380 | 521,010 | $ 50,206 | ||||||||||||
Investments in joint ventures | $ 279,702 | $ 180,494 | 9,351 | |||||||||||||
ASE Test, Inc. [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Percentage of ownership interest in associate | 50.97% | 50.97% | ||||||||||||||
Percentage of ownership | 100.00% | 100.00% | 100.00% | |||||||||||||
ASE Test, Inc. [member] | Private Placement [Member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Consideration paid in cash for shares | $ 250,000 | $ 8,358 | ||||||||||||||
Shares subscribed | shares | 100,000 | 100,000 | ||||||||||||||
Universal Global Technology Co., Limited [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Consideration paid in cash for shares | $ 1,824,608 | $ 61,003 | $ 79,863 | |||||||||||||
Percentage of ownership | 42.23% | 42.23% | 42.23% | 75.30% | 75.30% | 74.60% | ||||||||||
ChipMos Technologies Inc [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Percentage of ownership interest in associate | 20.48% | 20.48% | 20.47% | |||||||||||||
Capital surplus | $ 2,016 | $ 67 | ||||||||||||||
Deca Technologies Inc. [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Percentage of ownership interest in associate | 22.02% | 22.02% | 22.04% | |||||||||||||
ASE Embedded Electronics Inc. [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Gain recognized from remeasuring fair value of equity interest before business combination | $ 76,655 | $ 2,563 | ||||||||||||||
Ordinary shares acquired | $ 150,000 | $ 150,000 | ||||||||||||||
Consideration paid in cash for shares | $ 1,500,000 | $ 50,150 | ||||||||||||||
Percentage of ownership interest in joint venture | 51.00% | |||||||||||||||
Percentage of ownership | 100.00% | 100.00% | 100.00% | |||||||||||||
Investments in joint ventures | $ 180,494 | |||||||||||||||
Accumulated deficits compensated by capital reduction | $ 1,147,595 | $ 38,368 | ||||||||||||||
ASE Embedded Electronics Inc. [member] | TDK Corporation [Member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Ordinary shares acquired | $ 6,000 | |||||||||||||||
SUMA-USI Electronics Co., Ltd. [member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Percentage of ownership interest in joint venture | 49.00% | |||||||||||||||
Investments in joint ventures | $ 283,236 | $ 9,470 | ¥ 65,170 | |||||||||||||
SUMA-USI Electronics Co., Ltd. [member] | Cancon Information Industry Co Ltd [Member] | ||||||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | ||||||||||||||||
Consideration paid in cash for shares | ¥ | ¥ 107,800 |
Investments Accounted for Usi_6
Investments Accounted for Using the Equity Method - Summary of Fair Values of Investments in Associates with Available Published Price Quotation (Detail) - Level 1 of fair value hierarchy [member] $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Hung Ching Development & Construction Co. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Fair value of investments in associates with available published price quotation | $ 1,551,033 | $ 51,857 | $ 1,537,307 |
Advanced Microelectronic Products Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Fair value of investments in associates with available published price quotation | 369,925 | ||
ChipMOS Technologies Inc. [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Fair value of investments in associates with available published price quotation | $ 5,100,181 | $ 170,518 | $ 3,886,561 |
Investments Accounted for Usi_7
Investments Accounted for Using the Equity Method - Summary of Aggregate Information of Associates that are Not Individually Material (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of associates and joint ventures [line items] | ||||
Net profit (loss) | $ 18,268,565 | $ 610,784 | $ 27,424,309 | $ 24,497,060 |
Other comprehensive income (loss) | (4,370,611) | (146,126) | (852,632) | (4,637,933) |
Total comprehensive income (loss) | 13,897,954 | 464,658 | 26,571,677 | 19,859,127 |
Associates that are not individually material [member] | ||||
Disclosure of associates and joint ventures [line items] | ||||
Net profit (loss) | 321,413 | 10,746 | 147,535 | (190,532) |
Other comprehensive income (loss) | 1,401,453 | 46,856 | (613,471) | 59,676 |
Total comprehensive income (loss) | $ 1,722,866 | $ 57,602 | $ (465,936) | $ (130,856) |
Investments Accounted for Usi_8
Investments Accounted for Using the Equity Method - Summary of Investments in joint ventures Accounted for using the Equity Method (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2019TWD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of joint ventures [line items] | |||
Carrying Amount | $ 279,702 | $ 180,494 | $ 9,351 |
ASE Embedded Electronics Inc. [member] | |||
Disclosure of joint ventures [line items] | |||
Main Business | Engaged in the production of embedded substrate | ||
Operating Location | R.O.C. | ||
Carrying Amount | $ 180,494 | ||
percentages of ownership | 51.00% | ||
SUMA-USI Electronics Co., Ltd [member] | |||
Disclosure of joint ventures [line items] | |||
Main Business | Engaged in the design and production of electronic products | ||
Operating Location | China | ||
Carrying Amount | $ 279,702 | $ 9,351 | |
percentages of ownership | 49.00% |
Investments Accounted for Usi_9
Investments Accounted for Using the Equity Method - Summary of Aggregate Information of the Joint Venture that is Not Individually Material (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Joint venture that is not individually material [member] | ||||
Disclosure of joint ventures [line items] | ||||
The Group's share of net loss and total comprehensive loss for the year | $ (142,306) | $ (4,758) | $ (306,156) | $ (184,366) |
Property, Plant and Equipment -
Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | $ 214,592,588 | |||
Depreciation expense | 45,240,667 | $ 1,512,560 | $ 39,893,786 | $ 28,625,287 |
Additions | 63,073,887 | 2,108,789 | 39,092,238 | 23,677,682 |
Ending balance | 232,093,327 | 7,759,723 | 214,592,588 | |
Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 535,004,044 | 17,887,129 | 370,320,242 | 364,012,147 |
Additions | 63,073,887 | 2,108,789 | 39,092,238 | 23,677,682 |
Disposals | (22,630,764) | (756,629) | (29,456,450) | (9,896,428) |
Reclassification | 745,331 | 24,919 | (14,891) | (474,352) |
Acquisition through business combinations | 7,034,875 | 235,202 | 156,721,779 | |
Effect of foreign currency exchange differences | (6,782,466) | (226,762) | (1,200,829) | (6,998,807) |
Ending balance | 576,444,907 | 19,272,648 | 535,004,044 | 370,320,242 |
Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 535,462,089 | |||
Ending balance | 535,462,089 | 17,902,443 | 535,462,089 | |
Cost [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | (458,045) | (15,314) | ||
Ending balance | (458,045) | |||
Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 320,688,535 | 10,721,783 | 235,151,836 | 220,131,906 |
Depreciation expense | 45,240,667 | 1,512,560 | 39,893,786 | 28,625,287 |
Impairment losses recognized | 201,006 | 6,720 | 133,071 | 289,558 |
Disposals | (22,024,853) | (736,371) | (28,266,113) | (8,757,164) |
Reclassification | 294,232 | 9,838 | (265) | (199,745) |
Acquisition through business combinations | 4,465,048 | 149,283 | 74,736,157 | |
Effect of foreign currency exchange differences | (4,513,055) | (150,888) | (778,971) | (4,938,006) |
Ending balance | 344,351,580 | 11,512,925 | 320,688,535 | 235,151,836 |
Accumulated depreciation, amortisation and impairment [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 320,869,501 | |||
Ending balance | 320,869,501 | 10,723,833 | 320,869,501 | |
Accumulated depreciation, amortisation and impairment [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | (180,966) | (6,050) | ||
Ending balance | (180,966) | |||
Land [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,165,969 | |||
Ending balance | 10,333,822 | 345,497 | 10,165,969 | |
Land [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,165,969 | 339,885 | 3,258,518 | 3,365,013 |
Reclassification | (35,965) | |||
Acquisition through business combinations | 189,111 | 6,323 | 6,880,400 | |
Effect of foreign currency exchange differences | (21,258) | (711) | 27,051 | (70,530) |
Ending balance | 10,333,822 | 345,497 | 10,165,969 | 3,258,518 |
Land [member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,165,969 | |||
Ending balance | 10,165,969 | 339,885 | 10,165,969 | |
Buildings and improvements [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 78,963,937 | |||
Ending balance | 85,409,580 | 2,855,553 | 78,963,937 | |
Buildings and improvements [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 141,708,011 | 4,737,814 | 100,187,928 | 96,258,175 |
Additions | 806,844 | 26,976 | 144,898 | 350,434 |
Disposals | (983,690) | (32,888) | (677,206) | (609,294) |
Reclassification | 13,601,469 | 454,746 | 5,388,709 | 6,483,392 |
Acquisition through business combinations | 1,044,383 | 34,917 | 37,127,957 | |
Effect of foreign currency exchange differences | (2,204,057) | (73,689) | (464,275) | (2,294,779) |
Ending balance | 153,972,960 | 5,147,876 | 141,708,011 | 100,187,928 |
Buildings and improvements [member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 141,708,011 | |||
Ending balance | 141,708,011 | 4,737,814 | 141,708,011 | |
Buildings and improvements [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 62,744,074 | 2,097,762 | 41,915,064 | 38,229,544 |
Depreciation expense | 6,989,392 | 233,681 | 6,325,948 | 5,156,558 |
Impairment losses recognized | 78,562 | 2,626 | 29,531 | 2,310 |
Disposals | (881,149) | (29,460) | (491,033) | (478,903) |
Reclassification | 210,558 | 7,040 | (265) | (210,080) |
Acquisition through business combinations | 445,682 | 14,901 | 15,097,920 | |
Effect of foreign currency exchange differences | (1,023,739) | (34,227) | (133,091) | (784,365) |
Ending balance | 68,563,380 | 2,292,323 | 62,744,074 | 41,915,064 |
Buildings and improvements [member] | Accumulated depreciation, amortisation and impairment [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 62,744,074 | |||
Ending balance | 62,744,074 | 2,097,762 | 62,744,074 | |
Machinery and equipment1 [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 108,087,970 | |||
Ending balance | 112,996,670 | 3,777,889 | 108,087,970 | |
Machinery and equipment1 [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 353,838,390 | 11,830,103 | 253,198,003 | 248,200,756 |
Additions | 413,008 | 13,808 | 192,673 | 102,301 |
Disposals | (19,139,634) | (639,908) | (26,493,282) | (8,449,949) |
Reclassification | 41,302,651 | 1,380,898 | 32,060,513 | 18,331,738 |
Acquisition through business combinations | 5,507,315 | 184,130 | 95,810,062 | |
Effect of foreign currency exchange differences | (5,176,282) | (173,062) | (929,579) | (4,986,843) |
Ending balance | 376,745,448 | 12,595,969 | 353,838,390 | 253,198,003 |
Machinery and equipment1 [member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 353,838,390 | |||
Ending balance | 353,838,390 | 11,830,103 | 353,838,390 | |
Machinery and equipment1 [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 245,750,420 | 8,216,330 | 187,012,805 | 175,499,994 |
Depreciation expense | 35,747,308 | 1,195,162 | 31,751,251 | 22,722,307 |
Impairment losses recognized | 102,056 | 3,412 | 97,680 | 286,880 |
Disposals | (18,640,266) | (623,212) | (25,704,778) | (7,540,654) |
Reclassification | 83,777 | 2,801 | 34,452 | |
Acquisition through business combinations | 4,000,338 | 133,746 | 53,210,063 | |
Effect of foreign currency exchange differences | (3,294,855) | (110,159) | (616,601) | (3,990,174) |
Ending balance | 263,748,778 | 8,818,080 | 245,750,420 | 187,012,805 |
Machinery and equipment1 [member] | Accumulated depreciation, amortisation and impairment [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 245,750,420 | |||
Ending balance | 245,750,420 | 8,216,330 | 245,750,420 | |
Other equipment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 6,463,160 | |||
Ending balance | 6,715,694 | 224,530 | 6,463,160 | |
Other equipment [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 18,380,122 | 614,514 | 7,812,080 | 8,474,661 |
Additions | 76,671 | 2,564 | 84,860 | 130,659 |
Disposals | (2,507,440) | (83,833) | (2,251,060) | (763,937) |
Reclassification | 3,062,838 | 102,402 | 2,148,211 | 174,947 |
Acquisition through business combinations | 43,611 | 1,458 | 11,122,171 | |
Effect of foreign currency exchange differences | (300,686) | (10,053) | (78,095) | (204,250) |
Ending balance | 18,755,116 | 627,052 | 18,380,122 | 7,812,080 |
Other equipment [member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 18,838,167 | |||
Ending balance | 18,838,167 | 629,828 | 18,838,167 | |
Other equipment [member] | Cost [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | (458,045) | (15,314) | ||
Ending balance | (458,045) | |||
Other equipment [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 12,194,041 | 407,691 | 6,223,967 | 6,385,080 |
Depreciation expense | 2,503,967 | 83,717 | 1,816,587 | 746,422 |
Impairment losses recognized | 20,388 | 682 | 5,860 | 368 |
Disposals | (2,503,438) | (83,699) | (2,070,302) | (720,319) |
Reclassification | (103) | (3) | (24,117) | |
Acquisition through business combinations | 19,028 | 636 | 6,428,174 | |
Effect of foreign currency exchange differences | (194,461) | (6,502) | (29,279) | (163,467) |
Ending balance | 12,039,422 | 402,522 | 12,194,041 | 6,223,967 |
Other equipment [member] | Accumulated depreciation, amortisation and impairment [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 12,375,007 | |||
Ending balance | 12,375,007 | 413,741 | 12,375,007 | |
Other equipment [member] | Accumulated depreciation, amortisation and impairment [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | (180,966) | (6,050) | ||
Ending balance | (180,966) | |||
Construction in progress and machinery in transit [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,911,552 | |||
Ending balance | 16,637,561 | 556,254 | 10,911,552 | |
Construction in progress and machinery in transit [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,911,552 | 364,813 | 5,863,713 | 7,713,542 |
Additions | 61,777,364 | 2,065,441 | 38,669,807 | 23,094,288 |
Disposals | (34,902) | (73,248) | ||
Reclassification | (57,221,627) | (1,913,127) | (39,612,324) | (25,428,464) |
Acquisition through business combinations | 250,455 | 8,374 | 5,781,189 | |
Effect of foreign currency exchange differences | 919,817 | 30,753 | 244,069 | 557,595 |
Ending balance | 16,637,561 | 556,254 | 10,911,552 | 5,863,713 |
Construction in progress and machinery in transit [member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,911,552 | |||
Ending balance | $ 10,911,552 | $ 364,813 | $ 10,911,552 | |
Construction in progress and machinery in transit [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 17,288 | |||
Disposals | $ (17,288) |
Property, Plant and Equipment_2
Property, Plant and Equipment - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Impairment losses recognized property plant an equipment | $ 201,006 | $ 6,720 | $ 133,071 | $ 289,558 |
Property, Plant and Equipment_3
Property, Plant and Equipment - Summary of Property, Plant and Equipment Depreciated Useful Lives (Detail) - Buildings and improvements [member] | 12 Months Ended |
Dec. 31, 2019 | |
Bottom of range [member] | Main plant buildings [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 10 years |
Bottom of range [member] | Cleanrooms [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 10 years |
Bottom of range [member] | Others [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 3 years |
Bottom of range [member] | Machinery and equipment1 [member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 2 years |
Bottom of range [member] | Other equipment [member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 2 years |
Top of range [member] | Main plant buildings [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 55 years |
Top of range [member] | Cleanrooms [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 20 years |
Top of range [member] | Others [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 20 years |
Top of range [member] | Machinery and equipment1 [member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 10 years |
Top of range [member] | Other equipment [member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 20 years |
Lease Arrangements - Summary of
Lease Arrangements - Summary of Right-of-Use Assets (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | $ 9,792,221 | $ 327,390 | |||
Additions to right-of-use assets | 824,268 | $ 27,558 | |||
Depreciation charge for right-of-use assets | 1,055,458 | 35,288 | $ 0 | $ 0 | |
Land [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 7,036,887 | 235,269 | |||
Depreciation charge for right-of-use assets | 215,301 | 7,198 | |||
Buildings and improvements [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 2,121,797 | 70,939 | |||
Depreciation charge for right-of-use assets | 307,708 | 10,288 | |||
Machinery and equipment [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 588,443 | 19,674 | |||
Depreciation charge for right-of-use assets | 507,443 | 16,966 | |||
Other equipment [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 45,094 | $ 1,508 | |||
Depreciation charge for right-of-use assets | $ 25,006 | $ 836 |
Lease Arrangements - Summary _2
Lease Arrangements - Summary of Lease Liabilities (Detail) - Dec. 31, 2019 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Lease liabilities [abstract] | ||
Current | $ 632,802 | $ 21,157 |
Non-current | $ 5,176,123 | $ 173,057 |
Lease Arrangements - Summary _3
Lease Arrangements - Summary of the Group's Lease Liabilities are Mainly From Land and Buildings and Improvements. Range of Discount Rate for Lease Liabilities (Detail) | Dec. 31, 2019 |
Land [member] | Bottom of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Discount Rate For Lease Liabilities | 0.54% |
Land [member] | Top of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Discount Rate For Lease Liabilities | 4.90% |
Buildings and improvements [member] | Bottom of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Discount Rate For Lease Liabilities | 0.30% |
Buildings and improvements [member] | Top of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Discount Rate For Lease Liabilities | 8.62% |
Lease Arrangements - Additional
Lease Arrangements - Additional Information (Detail) $ in Thousands | 12 Months Ended |
Dec. 31, 2019TWD ($) | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Minimum Lease Payments | $ 785,295 |
Land [member] | Bottom of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Lease Term | 1 year |
Land [member] | Top of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Lease Term | 69 years |
Buildings [member] | Bottom of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Lease Term | 1 year |
Buildings [member] | Top of range [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Lease Term | 31 years |
Lease Arrangements - Summary _4
Lease Arrangements - Summary of Other Related Lease Information (Detail) - 12 months ended Dec. 31, 2019 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of detailed information about property, plant and equipment [abstract] | ||
Expenses relating to short-term leases | $ 421,924 | $ 14,106 |
Expenses relating to low-value assets leases | 4,473 | 150 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities | 53,403 | 1,785 |
Total cash outflow for leases | $ (1,511,277) | $ (50,527) |
Lease Arrangements - Summary _5
Lease Arrangements - Summary of Future Minimum Lease Payments of Non-Cancellable Operating Lease Commitments (Detail) - Dec. 31, 2018 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of finance lease and operating lease by lessee [line items] | ||
Future minimum lease payments of non-cancellable operating lease commitments | $ 2,386,102 | $ 79,776 |
Less than 1 year [member] | ||
Disclosure of finance lease and operating lease by lessee [line items] | ||
Future minimum lease payments of non-cancellable operating lease commitments | 509,994 | |
1-5 years [member] | ||
Disclosure of finance lease and operating lease by lessee [line items] | ||
Future minimum lease payments of non-cancellable operating lease commitments | 828,482 | |
More than 5 years [member] | ||
Disclosure of finance lease and operating lease by lessee [line items] | ||
Future minimum lease payments of non-cancellable operating lease commitments | $ 1,047,626 |
Investment Properties - Summary
Investment Properties - Summary of Investment Properties (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | $ 7,738,379 | $ 8,119,436 | ||
Depreciation expenses | 594,110 | $ 19,863 | 392,667 | $ 122,231 |
Ending balance | 12,854,071 | 429,758 | 7,738,379 | 8,119,436 |
Land [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 35,965 | 35,965 | ||
Ending balance | 35,965 | 1,202 | 35,965 | 35,965 |
Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 7,702,414 | 8,083,471 | ||
Ending balance | 6,737,798 | 225,269 | 7,702,414 | 8,083,471 |
Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Ending balance | 6,080,308 | 203,287 | ||
Cost [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 15,337,702 | 512,795 | 8,442,750 | |
Additions | 2,532 | 85 | 125,853 | 186,535 |
Disposals | (1,843) | (62) | (342) | |
Reclassification | (511,199) | (17,091) | 14,891 | 8,150,075 |
Effects of foreign currency exchange differences | (513,066) | (17,153) | (137,739) | 106,482 |
Ending balance | 14,314,126 | 478,574 | 15,337,702 | 8,442,750 |
Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 8,445,755 | 282,372 | ||
Ending balance | 8,445,755 | |||
Cost [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 6,891,947 | 230,423 | ||
Ending balance | 6,891,947 | |||
Cost [member] | Land [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 35,965 | 1,202 | 35,965 | |
Reclassification | 35,965 | |||
Ending balance | 35,965 | 1,202 | 35,965 | 35,965 |
Cost [member] | Land [member] | Previously stated [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 35,965 | 1,202 | ||
Ending balance | 35,965 | |||
Cost [member] | Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 8,409,790 | 281,170 | 8,406,785 | |
Additions | 2,532 | 85 | 125,853 | 186,535 |
Disposals | (1,843) | (62) | (342) | |
Reclassification | (490,130) | (16,387) | 14,891 | 8,114,110 |
Effects of foreign currency exchange differences | (209,980) | (7,020) | (137,739) | 106,482 |
Ending balance | 7,710,369 | 257,786 | 8,409,790 | 8,406,785 |
Cost [member] | Buildings and improvements [member] | Previously stated [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 8,409,790 | 281,170 | ||
Ending balance | 8,409,790 | |||
Cost [member] | Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 6,891,947 | 230,423 | ||
Reclassification | (21,069) | (704) | ||
Effects of foreign currency exchange differences | (303,086) | (10,133) | ||
Ending balance | 6,567,792 | 219,586 | 6,891,947 | |
Cost [member] | Right-of-use assets [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 6,891,947 | 230,423 | ||
Ending balance | 6,891,947 | |||
Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 1,000,098 | 33,437 | 323,314 | |
Depreciation expenses | 594,110 | 19,863 | 392,667 | 122,231 |
Disposals | (1,240) | (41) | (161) | |
Reclassification | (209,912) | (7,018) | 265 | 199,745 |
Effects of foreign currency exchange differences | 76,999 | 2,575 | (8,870) | 1,499 |
Ending balance | 1,460,055 | 48,816 | 1,000,098 | 323,314 |
Accumulated depreciation, amortisation and impairment [member] | Previously stated [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 707,376 | 23,650 | ||
Ending balance | 707,376 | |||
Accumulated depreciation, amortisation and impairment [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 292,722 | 9,787 | ||
Ending balance | 292,722 | |||
Accumulated depreciation, amortisation and impairment [member] | Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 707,376 | 23,650 | 323,314 | |
Depreciation expenses | 377,536 | 12,622 | 392,667 | 122,231 |
Disposals | (1,240) | (41) | (161) | |
Reclassification | (210,455) | (7,036) | 265 | 199,745 |
Effects of foreign currency exchange differences | 99,354 | 3,322 | (8,870) | 1,499 |
Ending balance | 972,571 | 32,517 | 707,376 | $ 323,314 |
Accumulated depreciation, amortisation and impairment [member] | Buildings and improvements [member] | Previously stated [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 707,376 | 23,650 | ||
Ending balance | 707,376 | |||
Accumulated depreciation, amortisation and impairment [member] | Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 292,722 | 9,787 | ||
Depreciation expenses | 216,574 | 7,241 | ||
Reclassification | 543 | 18 | ||
Effects of foreign currency exchange differences | (22,355) | (747) | ||
Ending balance | 487,484 | 16,299 | 292,722 | |
Accumulated depreciation, amortisation and impairment [member] | Right-of-use assets [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | $ 292,722 | $ 9,787 | ||
Ending balance | $ 292,722 |
Investment Properties - Additio
Investment Properties - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Bottom of range [member] | |
Disclosure of detailed information about investment property [line items] | |
Operating lease Term | 1 year |
Top of range [member] | |
Disclosure of detailed information about investment property [line items] | |
Operating lease Term | 15 years |
Investment Properties - Summa_2
Investment Properties - Summary of Maturity Analysis Of Operating Lease Payments (Detail) - Dec. 31, 2019 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | $ 3,848,677 | $ 128,675 |
Year 1 [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | 921,649 | 30,814 |
Year 2 [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | 744,366 | 24,887 |
Year 3 [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | 623,326 | 20,840 |
Year 4 [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | 408,634 | 13,662 |
Year 5 [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | 320,611 | 10,719 |
Year 6 onwards [member] | ||
Disclosure of detailed information about investment property [line items] | ||
Undiscounted operating lease payments to be received | $ 830,091 | $ 27,753 |
Investment Properties - Summa_3
Investment Properties - Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease Agreements (Lessor) (Detail) $ in Thousands | Dec. 31, 2018TWD ($) |
Disclosure of finance lease and operating lease by lessee [line items] | |
Minimum lease payments | $ 4,465,827 |
Not later than 1 year [member] | |
Disclosure of finance lease and operating lease by lessee [line items] | |
Minimum lease payments | 916,891 |
Later than 1 year and not later than 5 years [member] | |
Disclosure of finance lease and operating lease by lessee [line items] | |
Minimum lease payments | 2,391,843 |
Later than 5 years [member] | |
Disclosure of finance lease and operating lease by lessee [line items] | |
Minimum lease payments | $ 1,157,093 |
Investment Properties - Investm
Investment Properties - Investment Properties Depreciated on a Straight-Line Basis Over Useful Lives (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Bottom of range [member] | Main plant buildings [Member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 10 years |
Bottom of range [member] | Right-of-use assets [member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 15 years |
Bottom of range [member] | Other Investment Properties [Member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 3 years |
Top of range [member] | Main plant buildings [Member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 40 years |
Top of range [member] | Right-of-use assets [member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 50 years |
Top of range [member] | Other Investment Properties [Member] | |
Disclosure of detailed information about investment property [line items] | |
Investment properties are depreciated using the straight-line method over their estimated useful lives | 20 years |
Investment Properties - Summa_4
Investment Properties - Summary of Investment Properties, Fair Value (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) |
Disclosure of detailed information about investment property [line items] | ||||
Fair value | $ 12,854,071 | $ 429,758 | $ 7,738,379 | $ 8,119,436 |
Fair value [member] | Level 3 of fair value hierarchy [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Fair value | $ 19,586,287 | $ 654,841 | $ 11,764,829 |
Goodwill - Summary of Goodwill
Goodwill - Summary of Goodwill (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | $ 49,974,446 | $ 1,670,827 | $ 9,934,494 | $ 10,490,309 |
Impairment losses recognized | (425,117) | |||
Acquisition through business combinations | 264,977 | 8,859 | 39,990,231 | |
Effect of foreign currency exchange differences | (40,987) | (1,370) | 49,721 | (130,698) |
Ending balance | 50,198,436 | 1,678,316 | 49,974,446 | 9,934,494 |
Cost [member] | ||||
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | 52,388,559 | 1,751,540 | 12,348,607 | 12,479,305 |
Acquisition through business combinations | 264,977 | 8,859 | 39,990,231 | |
Effect of foreign currency exchange differences | (40,987) | (1,370) | 49,721 | (130,698) |
Ending balance | 52,612,549 | 1,759,029 | 52,388,559 | 12,348,607 |
Accumulated impairment [Member] | ||||
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | 2,414,113 | 80,713 | 2,414,113 | 1,988,996 |
Impairment losses recognized | 425,117 | |||
Acquisition through business combinations | 0 | |||
Effect of foreign currency exchange differences | 0 | |||
Ending balance | $ 2,414,113 | $ 80,713 | $ 2,414,113 | $ 2,414,113 |
Goodwill - Summary of Carrying
Goodwill - Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2016TWD ($) |
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | $ 50,198,436 | $ 1,678,316 | $ 49,974,446 | $ 1,670,827 | $ 9,934,494 | $ 10,490,309 |
Packaging segment [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | 35,717,828 | 1,194,177 | 35,729,371 | |||
Testing segment [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | 13,421,321 | 448,724 | 13,448,886 | |||
All other segments [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | $ 1,059,287 | $ 35,415 | $ 796,189 |
Goodwill - Additional Informati
Goodwill - Additional Information (Detail) - TWD ($) $ in Thousands | 12 Months Ended | ||
Dec. 31, 2017 | Dec. 31, 2019 | Dec. 31, 2018 | |
Disclosure of reconciliation of changes in goodwill [line items] | |||
Impairment loss on goodwill | $ 425,117 | ||
Bottom of range [member] | |||
Disclosure of reconciliation of changes in goodwill [line items] | |||
Discount rate applied to cash flow projections | 10.82% | 9.59% | 9.74% |
Top of range [member] | |||
Disclosure of reconciliation of changes in goodwill [line items] | |||
Discount rate applied to cash flow projections | 12.42% | 14.99% | 10.22% |
Other Intangible Assets - Summa
Other Intangible Assets - Summary of Carrying Amounts of Each Class of Other Intangible Assets (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | $ 30,897,700 | |||
Additions | 1,350,908 | $ 45,166 | $ 537,659 | $ 277,825 |
Amortization expense | 3,576,606 | 119,579 | 2,402,450 | 457,666 |
Ending balance | 29,024,392 | 970,391 | 30,897,700 | |
Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 36,988,694 | 1,236,666 | 5,190,328 | 5,174,700 |
Additions | 1,350,908 | 45,166 | 537,659 | 277,825 |
Disposals or derecognization | (2,045,396) | (68,385) | (99,589) | (212,317) |
Acquisition through business combinations | 752,548 | 25,161 | 31,507,668 | |
Effect of foreign currency exchange differences | (52,879) | (1,768) | 4,969 | (49,880) |
Ending balance | 36,993,875 | 1,236,840 | 36,988,694 | 5,190,328 |
Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 37,141,035 | 1,241,759 | ||
Ending balance | 37,141,035 | |||
Cost [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | (152,341) | (5,093) | ||
Ending balance | (152,341) | |||
Accumulated depreciation and amortization [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 6,150,661 | 205,639 | 3,783,463 | 3,557,439 |
Amortization expense | 3,576,606 | 119,579 | 2,402,450 | 457,666 |
Disposals or derecognization | (2,038,462) | (68,153) | (99,433) | (196,224) |
Acquisition through business combinations | 321,187 | 10,739 | 153,282 | |
Effect of foreign currency exchange differences | (40,509) | (1,355) | 3,573 | (35,418) |
Ending balance | 7,969,483 | 266,449 | 6,150,661 | 3,783,463 |
Accumulated depreciation and amortization [Member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 6,243,335 | 208,738 | ||
Ending balance | 6,243,335 | |||
Accumulated depreciation and amortization [Member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | (92,674) | (3,099) | ||
Ending balance | (92,674) | |||
Customer relationships [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 10,366,797 | |||
Ending balance | 9,333,333 | 312,047 | 10,366,797 | |
Customer relationships [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 11,915,636 | 398,383 | 915,636 | 915,636 |
Disposals or derecognization | (915,635) | (30,613) | ||
Acquisition through business combinations | 11,000,000 | |||
Ending balance | 11,000,001 | 367,770 | 11,915,636 | 915,636 |
Customer relationships [Member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 11,915,636 | 398,383 | ||
Ending balance | 11,915,636 | |||
Customer relationships [Member] | Accumulated depreciation and amortization [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 1,548,839 | 51,783 | 801,860 | 721,547 |
Amortization expense | 1,033,464 | 34,553 | 746,979 | 80,313 |
Disposals or derecognization | (915,635) | (30,613) | ||
Ending balance | 1,666,668 | 55,723 | 1,548,839 | 801,860 |
Customer relationships [Member] | Accumulated depreciation and amortization [Member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 1,548,839 | 51,783 | ||
Ending balance | 1,548,839 | |||
Computer software [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 1,159,682 | |||
Ending balance | 1,929,539 | 64,511 | 1,159,682 | |
Computer software [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 4,401,045 | 147,143 | 3,686,452 | 3,552,229 |
Additions | 1,358,533 | 45,421 | 528,883 | 265,497 |
Disposals or derecognization | (1,123,446) | (37,561) | (95,358) | (83,595) |
Acquisition through business combinations | 19,944 | 667 | 274,868 | |
Effect of foreign currency exchange differences | (49,198) | (1,645) | 6,200 | (47,679) |
Ending balance | 4,606,878 | 154,025 | 4,401,045 | 3,686,452 |
Computer software [Member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 4,401,045 | 147,143 | ||
Ending balance | 4,401,045 | |||
Computer software [Member] | Accumulated depreciation and amortization [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 3,241,363 | 108,371 | 2,822,121 | 2,608,702 |
Amortization expense | 583,300 | 19,502 | 373,536 | 316,580 |
Disposals or derecognization | (1,116,512) | (37,329) | (95,202) | (72,481) |
Acquisition through business combinations | 7,765 | 260 | 137,799 | |
Effect of foreign currency exchange differences | (38,577) | (1,290) | 3,109 | (30,680) |
Ending balance | 2,677,339 | 89,514 | 3,241,363 | 2,822,121 |
Computer software [Member] | Accumulated depreciation and amortization [Member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 3,241,363 | 108,371 | ||
Ending balance | 3,241,363 | |||
Patents and acquired specific technology [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 19,255,669 | |||
Ending balance | 17,718,523 | 592,395 | 19,255,669 | |
Patents and acquired specific technology [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 20,588,356 | 688,343 | 389,486 | 514,443 |
Disposals or derecognization | (231) | (123,744) | ||
Acquisition through business combinations | 732,604 | 24,494 | 20,200,000 | |
Effect of foreign currency exchange differences | (2,264) | (76) | (899) | (1,213) |
Ending balance | 21,318,696 | 712,761 | 20,588,356 | 389,486 |
Patents and acquired specific technology [Member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 20,588,356 | 688,343 | ||
Ending balance | 20,588,356 | |||
Patents and acquired specific technology [Member] | Accumulated depreciation and amortization [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 1,332,687 | 44,557 | 70,084 | 155,216 |
Amortization expense | 1,955,703 | 65,386 | 1,263,309 | 43,493 |
Disposals or derecognization | (231) | (123,743) | ||
Acquisition through business combinations | 313,422 | 10,479 | ||
Effect of foreign currency exchange differences | (1,639) | (55) | (475) | (4,882) |
Ending balance | 3,600,173 | 120,367 | 1,332,687 | 70,084 |
Patents and acquired specific technology [Member] | Accumulated depreciation and amortization [Member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 1,332,687 | 44,557 | ||
Ending balance | 1,332,687 | |||
Others [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 115,552 | |||
Ending balance | 42,997 | 1,438 | 115,552 | |
Others [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 83,657 | 2,797 | 198,754 | 192,392 |
Additions | (7,625) | (255) | 8,776 | 12,328 |
Disposals or derecognization | (6,315) | (211) | (4,000) | (4,978) |
Acquisition through business combinations | 32,800 | |||
Effect of foreign currency exchange differences | (1,417) | (47) | (332) | (988) |
Ending balance | 68,300 | 2,284 | 83,657 | 198,754 |
Others [Member] | Cost [member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 235,998 | 7,890 | ||
Ending balance | 235,998 | |||
Others [Member] | Cost [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | (152,341) | (5,093) | ||
Ending balance | (152,341) | |||
Others [Member] | Accumulated depreciation and amortization [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 27,772 | 928 | 89,398 | 71,974 |
Amortization expense | 4,139 | 138 | 18,626 | 17,280 |
Disposals or derecognization | (6,315) | (211) | (4,000) | |
Acquisition through business combinations | 15,483 | |||
Effect of foreign currency exchange differences | (293) | (10) | 939 | 144 |
Ending balance | 25,303 | 845 | 27,772 | $ 89,398 |
Others [Member] | Accumulated depreciation and amortization [Member] | Previously stated [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 120,446 | 4,027 | ||
Ending balance | 120,446 | |||
Others [Member] | Accumulated depreciation and amortization [Member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | $ (92,674) | $ (3,099) | ||
Ending balance | $ (92,674) |
Other Intangible Assets - Sum_2
Other Intangible Assets - Summary of Other Intangible Assets Useful Lives (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Customer relationships [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 11 years |
Bottom of range [member] | Computer software [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 2 years |
Bottom of range [member] | Patents and acquired specific technology [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 5 years |
Bottom of range [member] | Others [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 5 years |
Top of range [member] | Computer software [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 10 years |
Top of range [member] | Patents and acquired specific technology [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 17 years |
Top of range [member] | Others [Member] | |
Disclosure of intangible assets with indefinite useful life [line items] | |
Other intangible assets useful lives | 32 years |
Long-term Prepayments for Lea_2
Long-term Prepayments for Lease - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Jan. 01, 2019TWD ($) | Jan. 01, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of finance lease and operating lease by lessee [line items] | ||||||
Long-term lease expire date | through 2048 to 2089 | |||||
Investment properties | $ 12,854,071 | $ 429,758 | $ 7,738,379 | $ 8,119,436 | ||
Right-of-use assets | $ 9,792,221 | $ 327,390 | ||||
IFRS16 [member] | ||||||
Disclosure of finance lease and operating lease by lessee [line items] | ||||||
Investment properties | $ 6,599,225 | $ 220,636 | ||||
Right-of-use assets | $ 4,165,610 | $ 139,271 | ||||
Bottom of range [member] | ||||||
Disclosure of finance lease and operating lease by lessee [line items] | ||||||
Long-term lease period | 30 years | |||||
Top of range [member] | ||||||
Disclosure of finance lease and operating lease by lessee [line items] | ||||||
Long-term lease period | 70 years |
Borrowings - Additional Informa
Borrowings - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Disclosure of detailed information about borrowings [line items] | ||||
Long-term bills payable | $ 10,895,365 | $ 364,272 | $ 3,099,232 | |
Current portion of noncurrent bills issued | 94,798 | 3,169 | ||
Unamortized discounts [member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Long-term bills payable | 4,635 | $ 155 | $ 768 | |
Borrowings From Leasing Companies [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Funding from subsidiaries | $ 100,016 | $ 3,344 | ||
Borrowings maturity | February 2021 | February 2021 | ||
Borrowings From Leasing Companies [Member] | Bottom of range [member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Annual interest rates | 5.02% | 5.02% | ||
Borrowings From Leasing Companies [Member] | Top of range [member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Annual interest rates | 6.89% | 6.89% | ||
Short Term Unsecured Revolving Bank Loan And Letters Of Credit [Member] | Bottom of range [member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Annual interest rates | 0.70% | 0.70% | 0.76% | |
Short Term Unsecured Revolving Bank Loan And Letters Of Credit [Member] | Top of range [member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Annual interest rates | 5.40% | 5.40% | 5.10% |
Borrowings - Summary of Bank Lo
Borrowings - Summary of Bank Loans (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Less: current portion | $ 5,112,768 | $ 170,938 | $ 10,779,034 |
Noncurrent portion | 135,965,830 | 4,545,832 | 127,119,295 |
Bank loans [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 130,085,354 | 4,349,226 | 134,799,097 |
Less: current portion | 5,017,970 | 167,769 | 10,779,034 |
Noncurrent portion | 125,067,384 | 4,181,457 | 124,020,063 |
Bank loans [member] | Cost [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 130,095,646 | 4,349,570 | 134,927,180 |
Bank loans [member] | Cost [member] | Syndicated bank loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 20,000,000 | 668,673 | 55,000,000 |
Bank loans [member] | Cost [member] | Other loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 105,214,824 | 3,517,714 | 75,533,354 |
Bank loans [member] | Cost [member] | Mortgage loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 4,880,822 | 163,183 | 4,393,826 |
Bank loans [member] | Net Unamortized Debt Issue Costs [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | $ 10,292 | $ 344 | $ 128,083 |
Borrowings - Summary of Bank _2
Borrowings - Summary of Bank Loans (Parenthetical) (Detail) | Dec. 31, 2019 | Dec. 31, 2018 |
Syndicated bank loans [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.80% | 1.80% |
Other loans [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 0.82% | 0.75% |
Other loans [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 4.13% | 3.77% |
Mortgage loans [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 5.39% | |
Mortgage loans [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 2.43% | |
Mortgage loans [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 4.90% |
Borrowings - Summary of Bills P
Borrowings - Summary of Bills Payable (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | $ 10,895,365 | $ 364,272 | $ 3,099,232 |
Unamortized Discounts [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 4,635 | 155 | 768 |
Longterm Bills Payable [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 10,900,000 | 364,427 | 3,100,000 |
China Bills Finance Corporation [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 2,800,000 | 93,614 | 1,000,000 |
International Bills Finance Corporation [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 3,000,000 | 100,301 | 1,000,000 |
Ta Ching Bills Finance Corporation [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 3,100,000 | 103,644 | $ 1,100,000 |
Mega Bills Finance Corporation [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | $ 2,000,000 | $ 66,868 |
Borrowings - Summary of Bills_2
Borrowings - Summary of Bills Payable (Parenthetical) (Detail) | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
China Bills Finance Corporation [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 0.99% | |
Borrowings maturity | February and March 2021 | |
China Bills Finance Corporation [member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.02% | |
China Bills Finance Corporation [member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.05% | |
International Bills Finance Corporation [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.00% | |
Borrowings maturity | March 2021 | |
International Bills Finance Corporation [member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.02% | |
International Bills Finance Corporation [member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.05% | |
Ta Ching Bills Finance Corporation [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 0.98% | |
Borrowings maturity | January 2021 to March 2022 | |
Ta Ching Bills Finance Corporation [member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.01% | |
Ta Ching Bills Finance Corporation [member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.03% | |
Mega Bills Finance Corporation [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.04% | |
Borrowings maturity | March 2022 |
Bonds Payable - Summary of Bond
Bonds Payable - Summary of Bonds Payable (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | $ 36,522,155 | $ 1,221,068 | $ 16,985,936 |
Noncurrent portion | 36,272,155 | 1,212,710 | 16,985,936 |
Less: current portion of bonds payable | 250,000 | 8,358 | 0 |
Cost [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 36,557,200 | 1,222,240 | 17,000,000 |
Cost [member] | Repayable at maturity in January 2021 [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 7,000,000 | 234,035 | 7,000,000 |
Cost [member] | Repayable at maturity in January 2023 [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 2,000,000 | 66,867 | 2,000,000 |
Cost [member] | Repayable at maturity in January 2022 [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 3,700,000 | 123,704 | 3,700,000 |
Cost [member] | Repayable at maturity in January 2024 [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 4,300,000 | 143,765 | 4,300,000 |
Cost [member] | Repayable at maturity in April 2024 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 6,500,000 | 217,319 | 0 |
Cost [member] | Repayable at maturity in April 2026 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 3,500,000 | 117,018 | 0 |
Cost [member] | Repayable at maturity in October 2022 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 6,204,800 | 207,449 | 0 |
Cost [member] | Repayable at maturity in October 2024 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 3,102,400 | 103,725 | 0 |
Cost [member] | Repayable at maturity in December 2020 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 250,000 | 8,358 | 0 |
Discounts on bonds payable [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | $ 35,045 | $ 1,172 | $ 14,064 |
Bonds Payable - Summary of Bo_2
Bonds Payable - Summary of Bonds Payable (Parenthetical) (Detail) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Repayable at maturity in January 2021 [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 1.30% | 1.30% |
Repayable at maturity in January 2023 [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 1.50% | 1.50% |
Repayable at maturity in January 2022 [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 1.25% | 1.25% |
Repayable at maturity in January 2024 [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 1.45% | 1.45% |
Repayable at maturity in April 2024 [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 0.90% | 0.90% |
Repayable at maturity in April 2026 [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 1.03% | 1.03% |
Repayable at maturity in October 2022 [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 2.15% | 2.15% |
Notional Amount | $ 200,000 | $ 200,000 |
Repayable at maturity in October 2024 [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 2.50% | 2.50% |
Notional Amount | $ 100,000 | $ 100,000 |
Repayable at maturity in December 2020 [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Interest rate | 0.00% |
Bonds Payable - Additional Info
Bonds Payable - Additional Information (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | ||||
Dec. 31, 2017TWD ($) | Aug. 31, 2017TWD ($)$ / shares | Dec. 31, 2019TWD ($)$ / shares | Dec. 31, 2019TWD ($)$ / shares | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds payable | $ 36,522,155 | $ 36,522,155 | $ 1,221,068 | $ 16,985,936 | ||
Unsecured Domestic Convertible Bonds [Member] | ||||||
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds face amount | $ 100,000 | |||||
Bonds maturity period | 3 years | |||||
Unsecured domestic bonds conversion price | $ / shares | $ 3 | |||||
Annual interest rates of bonds | 3.50% | |||||
Secured Domestic Convertible Bonds [Member] | ||||||
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds face amount | $ 250,000 | |||||
Bonds maturity period | 3 years | |||||
Secured domestic bonds conversion price | (per share) | $ 4.8 | $ 0.2 | ||||
Bonds redemption description | (1) if the closing price of AMPI's ordinary shares on the Taipei Exchange exceeds the conversion price by 30% or more for 30 consecutive business days after 3 months from the offering date and prior to 40 days before the maturity or (2) the outstanding amount of the bonds falls below 10% of the originally offered after 3 months from the offering date and prior to 40 days before the maturity. | |||||
Senior Unsecured International Corporate Bonds [Member] | ||||||
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds face amount | 1,000 | |||||
Bonds payable | 300,000 | |||||
Senior Unsecured International Corporate Bonds [Member] | Tranche A [Member] | ||||||
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds payable | $ 200,000 | |||||
Borrowings maturity | 3 years | 3 years | ||||
Annual interest rates of bonds | 2.15% | 2.15% | 2.15% | |||
Senior Unsecured International Corporate Bonds [Member] | Tranche B [Member] | ||||||
Disclosure of detailed information about borrowings [line items] | ||||||
Bonds payable | $ 100,000 | |||||
Borrowings maturity | 5 years | 5 years | ||||
Annual interest rates of bonds | 2.50% | 2.50% | 2.50% |
Other Payables - Summary of Oth
Other Payables - Summary of Other Payables (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Subclassifications of assets, liabilities and equities [abstract] | |||
Payables for property, plant and equipment | $ 14,282,564 | $ 477,518 | $ 7,995,634 |
Accrued salary and bonus | 10,384,089 | 347,178 | 10,591,202 |
Accrued employees' compensation and remuneration to directors | 3,206,036 | 107,189 | 3,038,417 |
Accrued employee insurance | 900,367 | 30,103 | 875,638 |
Accrued utilities | 504,866 | 16,879 | 427,106 |
Others | 9,903,768 | 331,119 | 8,075,885 |
Other payables | $ 39,181,690 | $ 1,309,986 | $ 31,003,882 |
Retirement Benefit Plans - Addi
Retirement Benefit Plans - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of defined benefit plans [line items] | |||||
Percentage of monthly pension contributions | 6.00% | 6.00% | 6.00% | 6.00% | |
Pension costs | $ 277,041 | $ 9,263 | $ 291,333 | $ 266,267 | |
Expected contribution to defined benefit plans | 533,777 | 17,846 | 484,247 | ||
Pension plans for executive managers [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Pension costs | 11,567 | $ 387 | 11,137 | $ 3,171 | |
Accrued pension liabilities | $ 335,109 | $ 320,542 | $ 11,204 | ||
Bottom of range [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Average duration of the defined benefit obligation | 10 years | 10 years | 9 years | ||
Top of range [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Average duration of the defined benefit obligation | 14 years | 14 years | 15 years |
Retirement Benefit Plans - Summ
Retirement Benefit Plans - Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2016TWD ($) |
Disclosure of net defined benefit liability (asset) [abstract] | ||||||
Present value of the defined benefit obligation | $ 10,668,574 | $ 356,689 | $ 10,297,139 | |||
Fair value of the plan assets | (5,742,178) | (191,982) | (5,492,123) | |||
Present value of unfunded defined benefit obligation | 4,926,396 | 164,707 | 4,805,016 | $ 160,650 | $ 3,569,265 | $ 3,972,517 |
Recorded under other payables | (19,014) | (636) | (18,791) | |||
Recorded under other current assets | 11,910 | 399 | 11,910 | |||
Net defined benefit liability | $ 4,919,292 | $ 164,470 | $ 4,798,135 |
Retirement Benefit Plans - Su_2
Retirement Benefit Plans - Summary of Movements in Net Defined Benefit Liability (Asset) (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | $ 4,805,016 | $ 160,650 | $ 3,569,265 | $ 3,972,517 |
Current service cost | 211,226 | 7,062 | 224,126 | 278,412 |
Past service cost and gain on settlements | (68,979) | |||
Net interest expense (income) | 54,248 | 1,814 | 56,070 | 53,663 |
Recognized in profit or loss | 265,474 | 8,876 | 280,196 | 263,096 |
Return on plan assets (excluding amounts included in net interest) | (104,516) | (3,494) | (16,589) | 52,124 |
Actuarial loss (gain) arising from changes in financial assumptions | 398,732 | 13,331 | (8,643) | 56,860 |
Actuarial loss (gain) arising from experience adjustments | 70,374 | 2,353 | 302,499 | (315,090) |
Actuarial loss arising from changes in demographic assumptions | (2,329) | (78) | 8,190 | 762 |
Actuarial loss arising from changes in other assumptions | 22,723 | |||
Recognized in other comprehensive income | 365,262 | 12,212 | 308,180 | (205,344) |
Contributions from the employer | (514,617) | (17,206) | (364,237) | (484,790) |
Benefits paid from the pension fund | 0 | 0 | 0 | |
Benefits paid from the Group | (21,439) | (717) | (295,953) | (96,575) |
Business combinations | 34,477 | 1,152 | 1,312,281 | |
Exchange differences on foreign plans | (4,776) | (160) | (4,716) | 120,361 |
Ending balance | 4,926,396 | 164,707 | 4,805,016 | 3,569,265 |
Defined benefit obligation [member] | ||||
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | 10,297,139 | 344,271 | 7,910,638 | 8,389,884 |
Current service cost | 211,226 | 7,062 | 224,126 | 278,412 |
Past service cost and gain on settlements | (68,979) | |||
Net interest expense (income) | 151,635 | 5,070 | 178,779 | 157,404 |
Recognized in profit or loss | 362,861 | 12,132 | 402,905 | 366,837 |
Return on plan assets (excluding amounts included in net interest) | 0 | 0 | 0 | |
Actuarial loss (gain) arising from changes in financial assumptions | 398,732 | 13,331 | (8,643) | 56,860 |
Actuarial loss (gain) arising from experience adjustments | 70,374 | 2,353 | 302,499 | (315,090) |
Actuarial loss arising from changes in demographic assumptions | (2,329) | (78) | 8,190 | 762 |
Actuarial loss arising from changes in other assumptions | 22,723 | |||
Recognized in other comprehensive income | 466,777 | 15,606 | 324,769 | (257,468) |
Contributions from the employer | 0 | 0 | 0 | |
Benefits paid from the pension fund | (393,897) | (13,169) | (541,989) | (690,830) |
Benefits paid from the Group | (21,439) | (717) | (295,953) | (96,575) |
Business combinations | 62,857 | 2,101 | 2,522,805 | |
Exchange differences on foreign plans | (105,724) | (3,535) | (26,036) | 198,790 |
Ending balance | 10,668,574 | 356,689 | 10,297,139 | 7,910,638 |
Fair value of plan assets [member] | ||||
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | (5,492,123) | (183,621) | (4,341,373) | (4,417,367) |
Current service cost | 0 | 0 | 0 | |
Past service cost and gain on settlements | 0 | |||
Net interest expense (income) | (97,387) | (3,256) | (122,709) | (103,741) |
Recognized in profit or loss | (97,387) | (3,256) | (122,709) | (103,741) |
Return on plan assets (excluding amounts included in net interest) | (104,516) | (3,494) | (16,589) | 52,124 |
Actuarial loss (gain) arising from changes in financial assumptions | 0 | 0 | 0 | |
Actuarial loss (gain) arising from experience adjustments | 0 | 0 | 0 | |
Actuarial loss arising from changes in demographic assumptions | 0 | 0 | 0 | |
Actuarial loss arising from changes in other assumptions | 0 | |||
Recognized in other comprehensive income | (104,516) | (3,494) | (16,589) | 52,124 |
Contributions from the employer | (514,617) | (17,206) | (364,237) | (484,790) |
Benefits paid from the pension fund | 393,897 | 13,169 | 541,989 | 690,830 |
Benefits paid from the Group | 0 | 0 | 0 | |
Business combinations | (28,380) | (949) | (1,210,524) | |
Exchange differences on foreign plans | 100,948 | 3,375 | 21,320 | (78,429) |
Ending balance | $ (5,742,178) | $ (191,982) | $ (5,492,123) | $ (4,341,373) |
Retirement Benefit Plans - Su_3
Retirement Benefit Plans - Summary of Fair Value of the Plan Assets by Major Categories (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of fair value of plan assets [abstract] | |||
Cash | $ 2,396,657 | $ 80,129 | $ 2,340,903 |
Debt instruments | 1,029,884 | 34,433 | 902,886 |
Equity instruments | 2,315,637 | 77,420 | 2,164,895 |
Others | 0 | 0 | 83,439 |
Total | $ 5,742,178 | $ 191,982 | $ 5,492,123 |
Retirement Benefit Plans - Su_4
Retirement Benefit Plans - Summary of Key Assumptions Used for the Actuarial Valuations (Detail) | Dec. 31, 2019 | Dec. 31, 2018 |
Bottom of range [member] | ||
Disclosure of defined benefit plans [line items] | ||
Discount rates | 0.08% | 0.05% |
Expected rates of salary increase | 1.00% | 1.75% |
Top of range [member] | ||
Disclosure of defined benefit plans [line items] | ||
Discount rates | 2.85% | 3.02% |
Expected rates of salary increase | 4.01% | 4.06% |
Retirement Benefit Plans - Su_5
Retirement Benefit Plans - Summary of Sensitivity Analysis on Defined Obligations (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Actuarial assumption of discount rates [member] | |||
Disclosure of sensitivity analysis for actuarial assumptions [line items] | |||
Change in defined obligation due to increase in actuarial assumption | $ (555,266) | $ (18,565) | $ (555,181) |
Change in defined obligation due to decrease in actuarial assumption | 601,616 | 20,114 | 603,089 |
Actuarial assumption of expected rates of salary increases [member] | |||
Disclosure of sensitivity analysis for actuarial assumptions [line items] | |||
Change in defined obligation due to increase in actuarial assumption | 591,915 | 19,790 | 591,712 |
Change in defined obligation due to decrease in actuarial assumption | $ (545,528) | $ (18,239) | $ (547,522) |
Retirement Benefit Plans - Su_6
Retirement Benefit Plans - Summary of Maturity Analysis of Undiscounted Pension Benefit (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | $ 14,720,029 | $ 492,143 | $ 15,578,025 |
Less than 1 year [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | 422,067 | 14,111 | 368,592 |
1-5 years [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | 2,081,540 | 69,593 | 1,886,738 |
More than 5 years [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | $ 12,216,422 | $ 408,439 | $ 13,322,695 |
Equity - Summary of Share Capit
Equity - Summary of Share Capital (Detail) shares in Thousands, $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($)shares | Dec. 31, 2019USD ($)shares | Dec. 31, 2018TWD ($)shares |
Disclosure of classes of share capital [abstract] | |||
Numbers of shares authorized (in thousands) | 5,000,000 | 5,000,000 | 5,000,000 |
Numbers of shares reserved (in thousands) Employee share options | 400,000 | 400,000 | 400,000 |
Number of shares issued and fully paid (in thousands) | 4,330,528 | 4,330,528 | 4,321,714 |
Share capital authorized | $ 50,000,000 | $ 1,671,682 | $ 50,000,000 |
Share capital reserved Employee share options | 4,000,000 | 133,735 | 4,000,000 |
Share capital issued and fully paid | $ 43,305,287 | $ 1,447,853 | $ 43,217,144 |
Equity - Additional Information
Equity - Additional Information (Detail) $ / shares in Units, $ in Thousands | 12 Months Ended | |
Dec. 31, 2019TWD ($)shares | Dec. 31, 2018TWD ($)$ / sharesshares | |
Disclosure of classes of share capital [line items] | ||
Number of shares represented by each ADS | 2 | |
Percentage of legal reserve on share capital | 25.00% | |
Cash dividends paid from the capital surplus | $ | $ 10,795,980 | $ (10,795,980) |
American depository shares (ADs) [member] | ||
Disclosure of classes of share capital [line items] | ||
Number of shares represented by each ADS | 2 | |
Number of shares outstanding | 125,542,000 | 140,042,000 |
Ordinary shares [member] | ||
Disclosure of classes of share capital [line items] | ||
Number of shares outstanding | 251,084,000 | 280,085,000 |
A.S.E. Holding Limited [member] | ||
Disclosure of classes of share capital [line items] | ||
Repurchase of ordinary shares | 1,852,000 | |
Repurchase of ordinary shares, price per share | $ / shares | $ 38.5 | |
Treasury shares canceled | 121,852,000 | |
Top of range [member] | ||
Disclosure of classes of share capital [line items] | ||
Percentage of cash dividend on dividend distribution | 30.00% |
Equity - Summary of Capital Sur
Equity - Summary of Capital Surplus (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of classes of share capital [abstract] | |||
Issuance of ordinary shares | $ 13,070,330 | $ 436,989 | $ 12,906,401 |
Merger by share exchange | 117,693,658 | 3,934,927 | 117,693,658 |
Difference between consideration and the carrying amount of the subsidiaries' net assets during actual disposal or acquisition | 3,254,489 | 108,809 | 6,034,102 |
Capital surplus deficit distributed as cash dividends | 134,018,477 | 4,480,725 | 136,634,161 |
Changes in percentage of ownership interest in subsidiaries | 891,876 | 29,819 | 3,727,336 |
Treasury share transactions | 364,708 | 12,193 | 182,354 |
Exercised employee share options | 1,443,995 | 48,278 | 1,366,480 |
Expired share options (Notes 22 and 29) | 645,903 | 21,595 | 645,978 |
Share of changes in capital surplus of associates | 16,266 | 544 | 87,136 |
Dividends that the claim period has elapsed and unclaimed by shareholders | 1,942 | 65 | 872 |
Capital surplus offset deficit | 3,364,690 | 112,494 | 6,010,156 |
Employee share options | 1,304,250 | 43,606 | 583,542 |
Others | 222,946 | 7,454 | 48,805 |
Capital surplus for other purpose | 1,527,196 | 51,060 | 632,347 |
Capital surplus | $ 138,910,363 | $ 4,644,279 | $ 143,276,664 |
Equity - Schedule of appropria
Equity - Schedule of appropriation of retained earnings (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($)$ / shares | Dec. 31, 2018$ / shares | Dec. 31, 2017TWD ($) | |
Appropriation of earnings | $ 16,559,193 | $ 553,634 | $ (11,415,198) | |
Dividends per share | (per share) | $ 0.1 | $ 2.50 | ||
Legal reserve [member] | ||||
Appropriation of earnings | 2,203,895 | $ 73,684 | $ 2,168,034 | |
Special reserve [member] | ||||
Appropriation of earnings | 3,548,844 | 118,651 | ||
Cash dividends [member] | ||||
Appropriation of earnings | $ 10,806,454 | $ 361,299 |
Equity - Summary of Exchange Di
Equity - Summary of Exchange Differences on Translating Foreign Operations (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Balance at January 1 | $ 219,027,922 | $ 201,310,187 | $ 166,841,165 | |
Exchange differences on translating foreign operations | (5,202,145) | $ (173,927) | 227,821 | (5,287,734) |
Share from associates and joint venture accounted for using the equity method | (85,975) | (2,874) | 136,608 | 264,389 |
Balance at December 31 | 212,802,312 | 7,114,755 | 219,027,922 | 201,310,187 |
Exchange differences on translating foreign operations [member] | ||||
Balance at January 1 | (5,888,574) | (196,876) | (6,733,659) | (1,643,623) |
Exchange differences on translating foreign operations | (4,788,135) | (160,085) | 426,186 | (4,952,815) |
Share from associates and joint venture accounted for using the equity method | (85,975) | (2,875) | 136,608 | (137,221) |
Disposal of associates and joint venture accounted for using the equity method | 282,291 | |||
Balance at December 31 | $ (10,762,684) | $ (359,836) | $ (5,888,574) | $ (6,733,659) |
Equity - Summary of Unrealized
Equity - Summary of Unrealized Gain (Loss) on Available-for-sale Financial Assets (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Balance at January 1 | $ 219,027,922 | $ 201,310,187 | $ 166,841,165 | |
Unrealized gain arising on revaluation of available-for-sale financial assets | 224,036 | |||
Share from associates and joint venture accounted for using the equity method | (85,975) | $ (2,874) | 136,608 | 264,389 |
Balance at December 31 | $ 212,802,312 | $ 7,114,755 | 219,027,922 | 201,310,187 |
Reserve of gains and losses on remeasuring available-for-sale financial assets excluding changes in capital surplus [member] | ||||
Balance at January 1 | $ 422,570 | (197,314) | ||
Unrealized gain arising on revaluation of available-for-sale financial assets | 169,585 | |||
Cumulative loss reclassified to profit or loss on impairment of available-for-sale financial assets | 50,206 | |||
Cumulative gain reclassified to profit or loss on disposal of available-for-sale financial assets | (1,517) | |||
Share from associates and joint venture accounted for using the equity method | 401,610 | |||
Balance at December 31 | $ 422,570 |
Equity - Summary of Unrealize_2
Equity - Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2019USD ($) | |
Financial assets at fair value through other comprehensive income [line items] | ||||
Beginning balance | $ 1,597,323 | |||
Ending balance | 1,770,775 | $ 59,203 | $ 1,597,323 | |
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member] | ||||
Financial assets at fair value through other comprehensive income [line items] | ||||
Balance at January 1 per IAS 39 | (1,015,107) | 422,570 | $ (33,939) | |
Adjustment on initial application of IFRS 9 (Note 3) | (287,053) | |||
Beginning balance | (1,015,107) | (33,939) | 135,517 | |
Debt instruments | (2,052) | (69) | (63,076) | |
Equity instruments | (283,472) | (9,477) | (398,513) | |
Share from associates and joint venture accounted for using the equity method | 1,501,689 | 50,207 | (555,271) | |
Disposal of equity instruments and transferred cumulative gain to retained earnings | (1,518) | |||
Disposal of associates and joint venture accounted for using the equity method | (133,364) | |||
Share from associates and joint venture accounted for using the equity method | (404,156) | (13,512) | 1,118 | |
Ending balance | $ (203,098) | $ (6,790) | $ (1,015,107) |
Equity - Summary of Treasury Sh
Equity - Summary of Treasury Shares (Detail) - shares shares in Thousands | 12 Months Ended | ||
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | |
Beginning balance | 72,941 | 265,883 | 265,883 |
Addition | 1,852 | 0 | |
Decrease | (194,794) | 0 | |
Ending balance | 72,941 | 265,883 | |
Shares held by subsidiaries [member] | |||
Beginning balance | 72,941 | 145,883 | 145,883 |
Addition | 0 | ||
Decrease | (72,942) | 0 | |
Ending balance | 72,941 | 72,941 | 145,883 |
Shares reserved for bonds conversion [member] | |||
Beginning balance | 120,000 | 120,000 | |
Addition | 0 | ||
Decrease | (120,000) | 0 | |
Ending balance | 120,000 | ||
Equity Shares Held by Controlled Trust [member] | |||
Addition | 0 | 1,852 | |
Decrease | 0 | (1,852) |
Equity - Summary of Shares Held
Equity - Summary of Shares Held By Subsidiaries (Detail) shares in Thousands, $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($)shares | Dec. 31, 2019USD ($)shares | Dec. 31, 2018TWD ($)shares |
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries (in thousands) | 72,941 | 72,941 | 72,941 |
Shares Held By Subsidiaries, Value | $ 1,959,107 | $ 65,500 | $ 1,959,107 |
ASE Test Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries (in thousands) | 44,100 | 44,100 | 44,100 |
Shares Held By Subsidiaries, Value | $ 1,380,721 | $ 46,162 | $ 1,380,721 |
J & R Holding Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries (in thousands) | 23,352 | 23,352 | 23,352 |
Shares Held By Subsidiaries, Value | $ 381,709 | $ 12,762 | $ 381,709 |
ASE Test, Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries (in thousands) | 5,489 | 5,489 | 5,489 |
Shares Held By Subsidiaries, Value | $ 196,677 | $ 6,576 | $ 196,677 |
Fair value [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | 6,068,733 | 202,900 | 4,252,490 |
Fair value [member] | ASE Test Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | 3,669,140 | 122,673 | 2,571,044 |
Fair value [member] | J & R Holding Limited [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | 1,942,876 | 64,957 | 1,361,415 |
Fair value [member] | ASE Test, Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | $ 456,717 | $ 15,270 | $ 320,031 |
Equity - Summary of Non-control
Equity - Summary of Non-controlling Interests (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Share of profit for the year | $ 1,207,974 | $ 40,387 | $ 1,203,588 | $ 1,677,941 |
Balance at January 1 | 219,027,922 | 201,310,187 | 166,841,165 | |
OTHER COMPREHENSIVE INCOME (LOSS) | ||||
Exchange difference on translating foreign operations | (5,202,145) | (173,927) | 227,821 | (5,287,734) |
Unrealized gain on available-for-sale financial assets | 224,036 | |||
Balance at December 31 | 212,802,312 | 7,114,755 | 219,027,922 | 201,310,187 |
Non-controlling interests [member] | ||||
Share of profit for the year | 1,207,974 | 40,387 | 1,203,588 | 1,677,941 |
Balance at January 1 | 17,639,487 | 13,190,129 | 12,000,551 | |
OTHER COMPREHENSIVE INCOME (LOSS) | ||||
Exchange difference on translating foreign operations | (414,010) | (13,842) | (198,365) | (334,920) |
Unrealized gain on available-for-sale financial assets | 5,763 | |||
Unrealized loss on equity instruments at FVTOCI | (10,773) | (360) | (23,928) | |
Remeasurement on defined benefit plans | (7,422) | (248) | (30,079) | (13,724) |
Non-controlling interests arising from acquisition of subsidiaries (Note 30) | 666,651 | 22,289 | 3,582,866 | |
Subscribing for ordinary shares form subsidiaries' cash capital increase | 83,044 | 2,776 | ||
Acquisition of non-controlling interests in subsidiaries | (5,084,785) | (170,003) | (2,492,915) | |
Partial disposal of subsidiaries (Note 32) | 1,693,064 | (3,055) | ||
Subsidiaries' buy back of their own outstanding ordinary shares (Note 32) | (2,017,319) | (67,446) | (801,884) | |
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries | 1,672,310 | 55,911 | 1,936,643 | 263,213 |
Non-controlling interest relating to outstanding expired employee share options granted by subsidiaries | (159,200) | |||
Cash dividends to non-controlling interests | (360,245) | (12,044) | (424,815) | (246,440) |
Balance at December 31 | 13,374,912 | 447,172 | 17,639,487 | 13,190,129 |
Non-controlling interests [member] | Pre IFRS 15 [member] | ||||
Balance at January 1 | 17,639,487 | 589,752 | 13,190,129 | 12,000,551 |
OTHER COMPREHENSIVE INCOME (LOSS) | ||||
Balance at December 31 | 17,639,487 | 13,190,129 | ||
Non-controlling interests [member] | Adjustments arising from initial application [member] | ||||
OTHER COMPREHENSIVE INCOME (LOSS) | ||||
Adjustment on initial application of IFRS 15 (Note 3) | 5,183 | |||
Non-controlling interests [member] | Adoption of IFRS 15 [member] | ||||
Balance at January 1 | $ 17,639,487 | $ 589,752 | 13,195,312 | 12,000,551 |
OTHER COMPREHENSIVE INCOME (LOSS) | ||||
Balance at December 31 | $ 17,639,487 | $ 13,195,312 |
Profit Before Income Tax - Summ
Profit Before Income Tax - Summary of Other Operating Income and Expenses, Net (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Analysis of income and expense [abstract] | ||||
Rental income | $ 136,301 | $ 4,557 | $ 182,411 | $ 131,570 |
Gains (losses) on disposal of property, plant and equipment and other assets | (164,187) | (5,490) | (14,644) | 367,110 |
Impairment losses on property, plant and equipment and goodwill | (201,006) | (6,720) | (133,071) | (714,675) |
Loss on damages and claims | (459,544) | (15,364) | (24,114) | (85,585) |
Others | 419,881 | 14,038 | 361,001 | 410,136 |
Other operating income and expenses, net | $ (268,555) | $ (8,979) | $ 371,583 | $ 108,556 |
Profit Before Income Tax - Su_2
Profit Before Income Tax - Summary of Other Income (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Analysis of income and expense [abstract] | ||||
Government subsidy | $ 624,351 | $ 20,874 | $ 435,950 | $ 341,844 |
Interest income | 549,681 | 18,378 | 466,211 | 306,871 |
Dividends income | 185,061 | 6,187 | 190,397 | 59,039 |
Other income | $ 1,359,093 | $ 45,439 | $ 1,092,558 | $ 707,754 |
Profit Before Income Tax - Su_3
Profit Before Income Tax - Summary of Other Gains, Net (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Analysis of income and expense [abstract] | ||||
Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14) | $ 319,712 | $ 10,689 | $ 7,421,408 | |
Net gains on financial assets mandatorily at FVTPL | 3,631,763 | 121,423 | 3,388,485 | |
Gain on disposal of subsidiaries (Note 31) | $ 5,589,457 | |||
Net gains (losses) arising on financial instruments held for trading | (1,984,941) | (66,364) | (1,398,995) | (3,111,253) |
Net gains on financial assets designated as at FVTPL | 327,351 | |||
Foreign exchange gains (losses), net | 1,125,681 | 37,635 | (1,015,615) | 3,502,586 |
Impairment losses on financial assets | (400,201) | (13,380) | (521,010) | (50,206) |
Others | (8,025) | (268) | 1,518 | |
Other gains and losses | $ 2,683,989 | $ 89,735 | $ 7,874,273 | $ 6,259,453 |
Profit Before Income Tax - Su_4
Profit Before Income Tax - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Analysis of income and expense [abstract] | ||||
Interest on lease liabilities | $ 88,742 | $ 2,967 | ||
Total interest expense for financial liabilities measured at amortized cost | 4,211,541 | 140,807 | $ 3,597,932 | $ 2,016,298 |
Less: Amounts included in the cost of qualifying assets | ||||
Inventories related to real estate business | (35,713) | (1,194) | (11,648) | (190,137) |
Property, plant and equipment | (77,715) | (2,598) | (50,309) | (51,262) |
Investment properties | (89) | (13) | ||
Interest expense | 4,186,855 | 139,982 | 3,535,886 | 1,774,886 |
Other finance costs | 16,540 | 553 | 32,355 | 24,608 |
Finance costs | $ 4,203,395 | $ 140,535 | $ 3,568,241 | $ 1,799,494 |
Profit Before Income Tax - Su_5
Profit Before Income Tax - Summary of Capitalized Borrowing Costs (Detail) | 12 Months Ended | ||
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | |
Inventories related to real estate business [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 4.35% | ||
Inventories related to real estate business [member] | Bottom of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 4.35% | 4.35% | |
Inventories related to real estate business [member] | Top of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 4.85% | 5.39% | |
Property, plant and equipment [member] | Bottom of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 0.96% | 1.84% | 1.26% |
Property, plant and equipment [member] | Top of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 4.03% | 4.52% | 5.49% |
Investment properties [member] | Bottom of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 1.84% | 1.26% | |
Investment properties [member] | Top of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 2.23% | 1.97% |
Profit Before Income Tax - Su_6
Profit Before Income Tax - Summary of Depreciation and Amortization (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Analysis of income and expense [Line Items] | ||||
Property, plant and equipment depreciation | $ 45,240,667 | $ 1,512,560 | $ 39,893,786 | $ 28,625,287 |
Right-of-use assets | 1,055,458 | 35,288 | 0 | 0 |
Investment properties | 594,110 | 19,863 | 392,667 | 122,231 |
Intangible assets amortization | 3,576,606 | 119,579 | 2,402,450 | 457,666 |
Depreciation and amortization | 50,466,841 | 1,687,290 | 42,688,903 | 29,205,184 |
Depreciation expense | 46,890,235 | 1,567,711 | 40,286,453 | 28,747,518 |
Operating costs [member] | ||||
Analysis of income and expense [Line Items] | ||||
Intangible assets amortization | 2,092,074 | 69,946 | 1,394,664 | 140,175 |
Depreciation expense | 43,749,333 | 1,462,699 | 37,903,050 | 26,731,714 |
Operating expenses [member] | ||||
Analysis of income and expense [Line Items] | ||||
Intangible assets amortization | 1,484,532 | 49,633 | 1,007,786 | 317,491 |
Depreciation expense | $ 3,140,902 | $ 105,012 | $ 2,383,403 | $ 2,015,804 |
Profit Before Income Tax - Su_7
Profit Before Income Tax - Summary of Operating Expenses Directly Related to Investment Properties (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Direct operating expense from investment property [abstract] | ||||
Direct operating expenses of investment properties that generated rental income | $ 1,232,826 | $ 41,218 | $ 1,276,751 | $ 465,458 |
Profit Before Income Tax - Su_8
Profit Before Income Tax - Summary of Employee Benefits Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Post-employment benefits | ||||
Defined contribution plans | $ 3,148,209 | $ 105,256 | $ 2,965,054 | $ 2,340,826 |
Defined benefit plans | 277,041 | 9,263 | 291,333 | 266,267 |
Post-employment benefits | 3,425,250 | 114,519 | 3,256,387 | 2,607,093 |
Equity-settled share-based payments | 871,699 | 29,144 | 215,648 | 438,765 |
Other employee benefits | 70,279,752 | 2,349,707 | 63,940,430 | 51,043,198 |
Employee benefits expense | 74,576,701 | 2,493,370 | 67,412,465 | 54,089,056 |
Operating costs [member] | ||||
Post-employment benefits | ||||
Employee benefits expense | 49,173,778 | 1,644,058 | 45,363,170 | 35,978,403 |
Operating expense [member] | ||||
Post-employment benefits | ||||
Employee benefits expense | $ 25,402,923 | $ 849,312 | $ 22,049,295 | $ 18,110,653 |
Profit Before Income Tax - Addi
Profit Before Income Tax - Additional Information (Detail) $ in Thousands | 1 Months Ended | 12 Months Ended | |||
Apr. 30, 2019TWD ($) | Apr. 30, 2019USD ($) | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Analysis of income and expense [Line Items] | |||||
Percentage of employees' compensation | 0.20% | 0.20% | 0.20% | ||
Percentage of remuneration to directors | 0.40% | 0.40% | 0.15% | ||
Gain recognized from remeasuring fair value of equity interest before business combination | $ 243,057 | $ 8,126,000 | |||
Difference Between Employee Compensation Benefits And Director Remuneration Adjusted In Net Profit | $ 3 | $ 100 | |||
Siliconware Precision Industries Co., Ltd. [member] | |||||
Analysis of income and expense [Line Items] | |||||
Gain recognized from remeasuring fair value of equity interest before business combination | $ 7,421,408 | ||||
Bottom of range [member] | |||||
Analysis of income and expense [Line Items] | |||||
Percentage of employees' compensation | 0.01% | 0.01% | |||
Top of range [member] | |||||
Analysis of income and expense [Line Items] | |||||
Percentage of employees' compensation | 1.00% | 1.00% | |||
Percentage of remuneration to directors | 0.75% | 0.75% |
Profit Before Income Tax - Su_9
Profit Before Income Tax - Summary of Employees' Compensation and Remuneration to Directors (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Analysis Of Income And Expense [line items] | |||
Employees' compensation | $ 34,400 | $ 1,150 | $ 45,430 |
Remuneration to directors | $ 68,803 | $ 2,300 | 34,073 |
Resolved by the board of directors [member] | |||
Analysis Of Income And Expense [line items] | |||
Employees' compensation | 45,430 | ||
Remuneration to directors | 34,070 | ||
Recognized in the consolidated financial statements [member] | |||
Analysis Of Income And Expense [line items] | |||
Employees' compensation | 45,430 | ||
Remuneration to directors | $ 34,073 |
Income Tax - Summary of Major C
Income Tax - Summary of Major Components of Income Tax Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Current income tax | ||||
In respect of the current year | $ 5,002,954 | $ 167,267 | $ 5,207,309 | $ 4,979,766 |
Income tax on unappropriated earnings | 19,115 | 639 | (1,022,560) | 1,076,353 |
Changes in estimate for prior years | (352,579) | (11,788) | (103,822) | (88,162) |
Current income tax | 4,669,490 | 156,118 | 4,080,927 | 5,967,957 |
Deferred income tax | ||||
In respect of the current year | 563,512 | 18,840 | (227,327) | 534,472 |
Effect of tax rate changes | 54,072 | 1,808 | 657,346 | |
Changes in estimate for prior years | (213,758) | (7,147) | 5,696 | 52,872 |
Effect of foreign currency exchange differences | (62,070) | (2,075) | (3,273) | (31,698) |
Deferred income tax | 341,756 | 11,426 | 432,442 | 555,646 |
Income tax expense recognized in profit or loss | $ 5,011,246 | $ 167,544 | $ 4,513,369 | $ 6,523,603 |
Income Tax - Summary of Reconci
Income Tax - Summary of Reconciliation of Income Tax Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Major components of tax expense (income) [abstract] | ||||
Profit before income tax | $ 23,279,811 | $ 778,328 | $ 31,937,678 | $ 31,020,663 |
Income tax expense calculated at the statutory rates | 11,802,811 | 394,611 | 13,540,599 | 10,890,498 |
Nontaxable expense (income) in determining taxable income | 459,133 | 15,350 | 353,019 | 483,715 |
Tax-exempt income | (495,883) | (16,579) | (2,515,453) | (623,566) |
Additional income tax on unappropriated earnings | 19,115 | 639 | (1,022,560) | 1,076,353 |
Loss carry-forward and income tax credits currently used | (898,198) | (30,030) | (971,124) | (1,124,043) |
Remeasurement of deferred income tax assets, net | (5,588,335) | (186,838) | (4,776,271) | (4,131,473) |
Changes in estimate for prior periods | (352,579) | (11,788) | (103,822) | (88,162) |
Withholding tax | 65,182 | 2,179 | 8,981 | 40,281 |
Income tax expense recognized in profit or loss | $ 5,011,246 | $ 167,544 | $ 4,513,369 | $ 6,523,603 |
Income Tax - Additional Informa
Income Tax - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2018TWD ($) | Dec. 31, 2017 | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of income taxes [line items] | ||||
Applied tax rate | 20.00% | 17.00% | ||
Income tax on unappropriated earnings | 5.00% | 10.00% | ||
Taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities recognized | $ 28,810,874 | $ 27,139,427 | $ 907,370 | |
Subsidiaries [member] | China [member] | ||||
Disclosure of income taxes [line items] | ||||
Applied tax rate | 25.00% | 25.00% | ||
Reduction tax rate | 15.00% |
Income Tax - Summary of Income
Income Tax - Summary of Income Tax Recognized Directly in Equity (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Current and deferred tax relating to items charged or credited directly to equity [abstract] | ||||
Deferred income tax related to employee share options | $ 1,404 | $ 47 | $ (1,099) | $ 262 |
Income Tax - Summary of Incom_2
Income Tax - Summary of Income Tax Recognized in Other Comprehensive Income (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Income tax relating to components of other comprehensive income [abstract] | ||||
Deferred income tax Related to remeasurement of defined benefit plans | $ 74,308 | $ 2,484 | $ 55,346 | $ (51,217) |
Unrealized loss on equity instruments at fair value through other comprehensive income | (78,124) | (2,612) | 0 | |
Effect of tax rate changes | 70,755 | |||
Income tax recognized in other comprehensive income | $ (3,816) | $ (128) | $ 126,101 | $ (51,217) |
Income Tax - Summary of Current
Income Tax - Summary of Current Tax Assets and Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Current tax assets | |||
Tax refund receivable | $ 90,569 | $ 3,028 | $ 50,456 |
Prepaid income tax | 462,523 | 15,464 | 473,807 |
Current tax assets | 553,092 | 18,492 | 524,263 |
Current tax liabilities | |||
Income tax payable | $ 4,858,578 | $ 162,440 | $ 6,781,136 |
Income Tax - Summary of Movemen
Income Tax - Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | $ (698,356) | $ (23,349) | $ (959,666) | $ (319,625) |
Recognized in Profit or Loss | (341,756) | (11,426) | (432,442) | (555,646) |
Recognized in Other Comprehensive Income | (3,816) | (128) | 126,101 | (51,217) |
Recognized in Equity | 1,404 | 47 | (1,099) | 262 |
Exchange Differences | (62,113) | (2,076) | 115,153 | (33,440) |
Acquisitions Through Business Combinations | 40,104 | 1,341 | 550,955 | |
Balance at December 31 | (1,064,533) | (35,591) | (698,356) | (959,666) |
Property, plant and equipment [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | (4,546,314) | (152,000) | (3,879,066) | (3,758,847) |
Recognized in Profit or Loss | (80,593) | (2,694) | (600,229) | (101,576) |
Exchange Differences | (17,949) | (600) | (21,146) | (18,643) |
Acquisitions Through Business Combinations | (16,917) | (566) | (45,873) | |
Balance at December 31 | (4,661,773) | (155,860) | (4,546,314) | (3,879,066) |
Defined benefit obligation [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 1,064,824 | 35,601 | 780,240 | 873,484 |
Recognized in Profit or Loss | (57,746) | (1,931) | (131,687) | (26,736) |
Recognized in Other Comprehensive Income | 74,308 | 2,484 | 126,101 | (51,217) |
Exchange Differences | (2,803) | (94) | 27,884 | (15,291) |
Acquisitions Through Business Combinations | 262,286 | |||
Balance at December 31 | 1,078,583 | 36,060 | 1,064,824 | 780,240 |
Mandatorily at fair value through profit or loss [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 207,021 | 6,921 | (104,903) | (21,363) |
Recognized in Profit or Loss | 43,285 | 1,447 | 284,659 | (86,342) |
Exchange Differences | 9 | (137) | 2,802 | |
Acquisitions Through Business Combinations | 27,402 | |||
Balance at December 31 | 250,315 | 8,368 | 207,021 | (104,903) |
Other temporary differences [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 1,272,672 | 42,550 | 1,028,409 | 1,079,824 |
Recognized in Profit or Loss | 6,148 | 205 | (26,147) | (22,748) |
Recognized in Other Comprehensive Income | (78,124) | (2,612) | ||
Recognized in Equity | 1,404 | 47 | (1,099) | 262 |
Exchange Differences | (21,763) | (726) | 74,327 | (28,929) |
Acquisitions Through Business Combinations | 8,184 | 274 | 294,540 | |
Balance at December 31 | 1,188,521 | 39,738 | 1,272,672 | 1,028,409 |
Temporary differences [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | (2,001,797) | (66,928) | (2,175,320) | (1,826,902) |
Recognized in Profit or Loss | (88,906) | (2,973) | (473,404) | (237,402) |
Recognized in Other Comprehensive Income | (3,816) | (128) | 126,101 | (51,217) |
Recognized in Equity | 1,404 | 47 | (1,099) | 262 |
Exchange Differences | (42,506) | (1,420) | 80,928 | (60,061) |
Acquisitions Through Business Combinations | (8,733) | (292) | 538,355 | |
Balance at December 31 | (2,141,354) | (71,694) | (2,001,797) | (2,175,320) |
Unused tax losses [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 672,275 | 22,477 | 681,441 | 1,124,541 |
Recognized in Profit or Loss | (166,128) | (5,554) | (50,059) | (456,246) |
Exchange Differences | (12,203) | (408) | 28,293 | 13,146 |
Acquisitions Through Business Combinations | 48,837 | 1,633 | 12,600 | |
Balance at December 31 | 542,781 | 18,148 | 672,275 | 681,441 |
Unused tax credits [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 631,166 | 21,102 | 534,213 | 382,736 |
Recognized in Profit or Loss | (86,722) | (2,899) | 91,021 | 138,002 |
Exchange Differences | (7,404) | (248) | 5,932 | 13,475 |
Balance at December 31 | $ 537,040 | $ 17,955 | 631,166 | $ 534,213 |
Adjustments arising from initial application [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Recognized in Profit or Loss | (97,358) | |||
Adjustments arising from initial application [member] | Other temporary differences [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Recognized in Profit or Loss | (97,358) | |||
Adjustments arising from initial application [member] | Temporary differences [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Recognized in Profit or Loss | $ (97,358) |
Income Tax - Summary of Unrecog
Income Tax - Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] | |||
Loss carry-forward | $ 966,783 | $ 32,323 | $ 666,043 |
Investment credits | 51,217 | 1,712 | |
Deductible temporary differences | 446,754 | 14,937 | 332,255 |
Unrecognized deferred tax assets | $ 1,464,754 | $ 48,792 | $ 998,298 |
Income Tax - Summary of Unused
Income Tax - Summary of Unused Loss Carry-forward (Detail) - Dec. 31, 2019 - Unused tax losses [member] $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | $ 1,509,564 | $ 50,471 |
2020 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 104,330 | 3,488 |
2021 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 78,009 | 2,608 |
2022 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 140,301 | 4,691 |
2023 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 298,669 | 9,986 |
2024 and thereafter [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | $ 888,255 | $ 29,698 |
Income Tax - Summary of Unuse_2
Income Tax - Summary of Unused Investment Credits (Detail) - 12 months ended Dec. 31, 2019 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Unused tax credits [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 588,257 | $ 19,667 |
Purchase of machinery and equipment [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Expiry Year | 2025 | |
Purchase of machinery and equipment [member] | Unused tax credits [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 510,573 | 17,070 |
Others [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Expiry Year | 2025 and thereafter | |
Others [member] | Unused tax credits [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 77,684 | $ 2,597 |
Income Tax - Summary of Project
Income Tax - Summary of Projects were Exempted From Income Tax (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Construction and expansion of 2007 by the company [member] | |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |
Tax-exemption period, start date | 2016-01 |
Tax-exemption period, end date | 2020-12 |
Construction and expansion of 2009 [member] | ASE Test, Inc. [member] | |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |
Tax-exemption period, start date | 2018-01 |
Tax-exemption period, end date | 2022-12 |
Construction and expansion of 2008 [member] | ASE Electronics Inc. [member] | |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |
Tax-exemption period, start date | 2016-01 |
Tax-exemption period, end date | 2020-12 |
Earnings Per Share - Summary of
Earnings Per Share - Summary of Earnings and Weighted Average Number of Ordinary Shares Outstanding in Computation of Earnings Per Share (Detail) shares in Thousands, $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($)shares | Dec. 31, 2019USD ($)shares | Dec. 31, 2018TWD ($)shares | Dec. 31, 2017TWD ($)shares | |
Earnings per share [line items] | ||||
Profit for the year attributable to owners of the Company | $ 17,060,591 | $ 570,397 | $ 26,220,721 | $ 22,819,119 |
Effect of potentially dilutive ordinary shares: | ||||
From subsidiaries' potentially dilutive ordinary shares | (385,865) | (12,901) | (418,295) | (813,627) |
From the investments in associates | $ | (367,687) | |||
From convertible bonds | $ | 93,781 | |||
Earnings used in the computation of diluted earnings per share | $ 16,674,726 | $ 557,496 | $ 25,802,426 | $ 21,731,586 |
Weighted average number of ordinary shares in the computation of basic earnings per share | 4,251,964 | 4,251,964 | 4,245,247 | 4,080,443 |
Effect of potentially dilutive ordinary shares: | ||||
From convertible bonds | 62,456 | |||
From employee share options | 10,232 | 10,232 | 5,103 | 19,934 |
From employees' compensation | 570 | 570 | 779 | 21,787 |
Weighted average number of ordinary shares in computation of diluted earnings per share | 4,262,766 | 4,262,766 | 4,251,129 | 4,184,620 |
Earnings Per Share - Additional
Earnings Per Share - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2019 | |
Earnings per share [line items] | |
Number of shares represented by each ADS | 2 |
Share-based Payment Arrangeme_3
Share-based Payment Arrangements - Additional Information (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands | 1 Months Ended | 4 Months Ended | 8 Months Ended | 12 Months Ended | ||||||||
Nov. 30, 2019shares | Dec. 31, 2018TWD ($)$ / shares | Aug. 31, 2018TWD ($)shares | Apr. 29, 2018$ / shares | Dec. 31, 2018TWD ($)shares | Dec. 31, 2019TWD ($)shares$ / shares | Dec. 31, 2019USD ($)shares$ / shares | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($)shares$ / shares | Dec. 31, 2016TWD ($)shares | Dec. 31, 2007shares | Dec. 31, 2019USD ($) | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Capital surplus decreased | $ | $ 9,530 | |||||||||||
Compensation cost of employee share options | $ 871,699 | $ 29,144 | $ 215,648 | $ 354,765 | ||||||||
ASE Mauritius Inc. option plan [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 10 years | 10 years | ||||||||||
Number of shares granted | 30,000,000 | |||||||||||
Reclassification from non-controlling interest to capital surplus arising from expired employee share options | $ | $ 159,200 | |||||||||||
USIE option plans [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Capital surplus decreased | $ 1,239,456 | $ 1,239,456 | $ 981,078 | $ 1,239,456 | $ 52,388 | $ 32,801 | ||||||
USISH option plans [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 5 years | 10 years | 10 years | |||||||||
Capital surplus decreased | $ 105,785 | $ 3,537 | ||||||||||
Options granted | 23,323,000 | 23,323,000 | ||||||||||
USISH option plans [member] | Share Option [Member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Options granted | 17,167,000 | |||||||||||
ASE Inc. option plans [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 10 years | 10 years | ||||||||||
Share option to purchase of ordinary shares | 0.5 | 0.5 | ||||||||||
Weighted average exercise price of share options | $ / shares | $ 68.5 | $ 41 | $ 37.6 | |||||||||
Reclassification from capital surplus arising from exercised employee share options to capital surplus arising from expired employee share options | $ | $ 47,087 | |||||||||||
New shares reserved for subscription by employees under cash capital increase [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Options granted | 30,000,000 | |||||||||||
Options granted to employees to purchase newly issued shares, percentage | 10.00% | |||||||||||
Employee benefits expense and capital surplus arising from exercised employee share option | $ | $ 84,000 | |||||||||||
Number of shares has not been exercised | 4,836,000 | |||||||||||
Amount reclassified from capital surplus arising from exercised employee share options to capital surplus arising from expired employee share options | $ | $ 13,541 | |||||||||||
The Company Option Plans [member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Number of shares registered shares | 150,000,000 | |||||||||||
Valid term of share option plans | 10 years | 10 years | ||||||||||
Percentage of cash dividend per ordinary share exceeds market price | 1.50% | 1.50% | ||||||||||
Weighted average exercise price of share options | (per share) | $ 69.3 | $ 2.3 | ||||||||||
Options granted | 131,863,000 | |||||||||||
USISH core employees stock ownership plan [Member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Options granted | 6,156,000 | |||||||||||
USISH core employees stock ownership plan [Member] | Phase One [Member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 4.5 years | |||||||||||
USISH core employees stock ownership plan [Member] | Phase Two [Member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 3.5 years | |||||||||||
USISH core employees stock ownership plan [Member] | Phase Three [Member] | ||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||
Valid term of share option plans | 2.5 years |
Share-based Payment Arrangeme_4
Share-based Payment Arrangements - Summary of Information About ASE Inc. Option Plans (Detail) | 4 Months Ended | 8 Months Ended | 12 Months Ended | ||
Apr. 29, 2018TWD ($)shares$ / shares | Dec. 31, 2018shares$ / shares | Dec. 31, 2019shares$ / shares | Dec. 31, 2018shares$ / shares | Dec. 31, 2017shares$ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Weighted average exercise price, Beginning balance | $ / shares | $ 58.1 | ||||
Options granted | $ / shares | $ 56.4 | ||||
Weighted average exercise price, Options forfeited | $ / shares | 71.5 | ||||
Weighted average exercise price, Ending balance | $ / shares | $ 58.1 | $ 58.1 | |||
ASE Inc. option plans [member] | |||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Number of options, beginning balance | shares | 135,961,000 | 135,961,000 | 210,795,000 | ||
Number of options, transferred to the Company in accordance with the joint share exchange agreement | shares | (113,712,000) | ||||
Number of options, forfeited | shares | (1,692,000) | (5,407,000) | |||
Number of options, expired | shares | (1,790,000) | ||||
Number of options, exercised | shares | (20,557,000) | (67,637,000) | |||
Number of options, Ending balance | shares | 135,961,000 | ||||
Number of options, exercisable, end of year | shares | 85,642,000 | ||||
Weighted average exercise price, Beginning balance | $ / shares | $ 30.2 | $ 30.2 | $ 27.3 | ||
Transferred from ASE | $ | $ 30.9 | ||||
Weighted average exercise price, Options forfeited | $ / shares | $ 36.3 | 36.3 | |||
Weighted average exercise price, Options expired | $ / shares | 21.1 | ||||
Weighted average exercise price, Options exercised | $ / shares | $ 26 | 21 | |||
Weighted average exercise price, Ending balance | $ / shares | 30.2 | ||||
Weighted average exercise price, Options exercisable, end of year | $ / shares | $ 26.5 | ||||
The Company Option Plans [member] | |||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Number of options, beginning balance | shares | 56,856,000 | 183,814,000 | |||
Options granted | shares | 131,863,000 | ||||
Number of options, forfeited | shares | (1,582,000) | (4,214,000) | |||
Number of options, exercised | shares | (3,323,000) | (8,814,000) | |||
Number of options, Ending balance | shares | 183,814,000 | 170,786,000 | 183,814,000 | ||
Number of options, exercisable, end of year | shares | 36,354,000 | 33,822,000 | 36,354,000 | ||
Weighted average exercise price, Beginning balance | $ / shares | $ 61.7 | $ 58.1 | |||
Weighted average exercise price, Options forfeited | $ / shares | 61.8 | ||||
Weighted average exercise price, Options exercised | $ / shares | 43.6 | 48.4 | |||
Weighted average exercise price, Ending balance | $ / shares | 58.1 | 57 | $ 58.1 | ||
Weighted average exercise price, Options exercisable, end of year | $ / shares | $ 58.1 | $ 63.5 | $ 58.1 | ||
The Company Option Plans [member] | Bottom of range [member] | |||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Fair value of options granted (NT$) | shares | 16.28 | 16.28 | |||
The Company Option Plans [member] | Top of range [member] | |||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Fair value of options granted (NT$) | shares | 19.12 | 19.12 |
Share-based Payment Arrangeme_5
Share-based Payment Arrangements - Summary of ASE Inc. Option Plans Outstanding Share Options (Detail) - $ / shares | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
ASE Inc. option plans [member] | Fourth share options exercise price [member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Weighted Average Remaining Contractual Life (Years) | 6 months | 1 year 6 months |
ASE Inc. option plans [member] | Fifth share options exercise price [member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Range of Exercise Price Per Share | $ 73 | $ 73 |
Weighted Average Remaining Contractual Life (Years) | 5 years 8 months 12 days | 6 years 8 months 12 days |
ASE Inc. option plans [member] | Bottom of range [member] | Fourth share options exercise price [member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Range of Exercise Price Per Share | $ 40.8 | $ 40.8 |
ASE Inc. option plans [member] | Top of range [member] | Fourth share options exercise price [member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Range of Exercise Price Per Share | 45.2 | 45.2 |
The Company Option Plans [member] | First share options exercise price [member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Range of Exercise Price Per Share | $ 54.4 | $ 56.4 |
Weighted Average Remaining Contractual Life (Years) | 8 years 10 months 24 days | 9 years 10 months 24 days |
Share-based Payment Arrangeme_6
Share-based Payment Arrangements - Summary of Information About ASE Mauritius Inc. Option Plan (Detail) shares in Thousands | 8 Months Ended | 12 Months Ended | |
Dec. 31, 2018$ / shares | Dec. 31, 2019$ / shares | Dec. 31, 2017shares$ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Weighted average exercise price, Beginning balance | $ 58.1 | ||
Weighted average exercise price, Options forfeited | $ 71.5 | ||
ASE Mauritius Inc. option plan [member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Number of options, beginning balance | shares | 28,470 | ||
Number of options, forfeited | shares | (250) | ||
Number of options, expired | shares | (28,220) | ||
Weighted average exercise price, Beginning balance | $ 1.7 | ||
Weighted average exercise price, Options forfeited | 1.7 | ||
Weighted average exercise price, Options expired | $ 1.7 |
Share-based Payment Arrangeme_7
Share-based Payment Arrangements - Summary of Information About USIE Option Plans (Detail) shares in Thousands | 12 Months Ended | ||||
Dec. 31, 2019shares$ / shares$ / shares | Dec. 31, 2019shares$ / shares | Dec. 31, 2018shares$ / shares$ / shares | Dec. 31, 2018shares$ / shares | Dec. 31, 2017shares$ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Weighted average exercise price, Beginning balance | $ 58.1 | ||||
Weighted average exercise price, Ending balance | $ 58.1 | ||||
USIE option plans [member] | |||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||
Number of options, beginning balance | shares | 16,711 | 16,711 | 25,556 | 25,556 | 25,933 |
Number of options, exercised | shares | (8,362) | (8,362) | (8,845) | (8,845) | (377) |
Number of options, Ending balance | shares | 8,349 | 8,349 | 16,711 | 16,711 | 25,556 |
Number of options, exercisable, end of year | shares | 8,349 | 8,349 | 16,711 | 16,711 | 25,556 |
Weighted average exercise price, Beginning balance | $ 2.1 | $ 2.2 | $ 2.2 | ||
Weighted average exercise price, Options exercised | 2 | 2.2 | 1.9 | ||
Weighted average exercise price, Ending balance | 2.3 | 2.1 | 2.2 | ||
Weighted average exercise price, Options exercisable, end of year | $ 2.3 | $ 2.3 | $ 2.1 | $ 2.1 | $ 2.2 |
Share-based Payment Arrangeme_8
Share-based Payment Arrangements - Summary of USIE Option Plans Outstanding Share Options (Detail) - USIE option plans [member] - $ / shares | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
First share options exercise price [member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | $ 1.5 | $ 1.5 |
Weighted Average Remaining Contractual Life (Years) | 1 year | 2 years |
Second and third share options exercise price [member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | $ 2.9 | |
Weighted Average Remaining Contractual Life (Years) | 1 year 4 months 24 days | 2 years 1 month 6 days |
Second and third share options exercise price [member] | Bottom of range [member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | $ 2.4 | |
Second and third share options exercise price [member] | Top of range [member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | $ 2.9 |
Share-based Payment Arrangeme_9
Share-based Payment Arrangements - Summary of Information About USISH Option Plans (Detail) | 8 Months Ended | 12 Months Ended | ||||
Dec. 31, 2018shares$ / shares¥ / shares | Dec. 31, 2019shares$ / shares¥ / shares | Dec. 31, 2019shares¥ / shares | Dec. 31, 2018shares$ / shares¥ / shares | Dec. 31, 2018shares¥ / shares | Dec. 31, 2017shares¥ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||
Weighted average exercise price, Beginning balance | $ / shares | $ 58.1 | |||||
Weighted average exercise price options granted | $ / shares | $ 56.4 | |||||
Weighted average exercise price, Options forfeited | $ / shares | 71.5 | |||||
Weighted average exercise price, Ending balance | $ / shares | $ 58.1 | $ 58.1 | ||||
USISH option plans [member] | ||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||
Number of options, beginning balance | 21,537,000 | 21,537,000 | 22,341,000 | 22,341,000 | 24,997,000 | |
Number of options, granted | 23,323,000 | 23,323,000 | ||||
Number of options, exercised | (3,164,000) | (3,164,000) | ||||
Number of options, forfeited | (463,000) | (463,000) | (804,000) | (804,000) | (2,656,000) | |
Number of options, Ending balance | 21,537,000 | 41,233,000 | 41,233,000 | 21,537,000 | 21,537,000 | 22,341,000 |
Number of options, exercisable, end of year | 12,884,000 | 13,694,000 | 13,694,000 | 12,884,000 | 12,884,000 | 8,896,000 |
Weighted average exercise price, Beginning balance | ¥ / shares | ¥ 15.5 | ¥ 15.5 | ¥ 15.5 | |||
Weighted average exercise price options granted | ¥ / shares | 13.3 | |||||
Weighted average exercise price options exercised | ¥ / shares | 15.5 | |||||
Weighted average exercise price, Options forfeited | ¥ / shares | 15.4 | 15.5 | 15.5 | |||
Weighted average exercise price, Ending balance | ¥ / shares | 14.3 | 15.5 | 15.5 | |||
Weighted average exercise price, Options exercisable, end of year | ¥ / shares | $ 15.5 | $ 15.5 | ¥ 15.5 | $ 15.5 | ¥ 15.5 | ¥ 15.5 |
USISH option plans [member] | Bottom of range [member] | ||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||
Fair value of options granted (CNY) | 6.27 | 6.27 | ||||
USISH option plans [member] | Top of range [member] | ||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||
Fair value of options granted (CNY) | 13.47 | 13.47 |
Share-based Payment Arrangem_10
Share-based Payment Arrangements - Summary of USISH's outstanding share options balance sheet (Detail) - USISH Option Plans [member] - ¥ / shares | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Share options [Member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | ¥ 15.5 | ¥ 15.5 |
Weighted average remaining contractual life of outstanding share options | 5 years 10 months 24 days | 6 years 10 months 24 days |
Stock option plans [Member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | ¥ 13.3 | |
Weighted average remaining contractual life of outstanding share options | 4 years 10 months 24 days | |
Core Employees Stock Ownership Plan [Member] | ||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||
Range of Exercise Price Per Share | ¥ 13.3 | |
Weighted average remaining contractual life of outstanding share options | 4 years 3 months 18 days |
Share-based Payment Arrangem_11
Share-based Payment Arrangements - Summary of Information About New Shares Reserved for Subscription by Employees under Cash Capital Increase Option Plans (Detail) - New shares reserved for subscription by employees under cash capital increase [member] shares in Thousands | 12 Months Ended |
Dec. 31, 2017TWD ($)shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |
Number of options, granted | 30,000 |
Number of options, exercised | 25,164 |
Fair value of options granted | $ | $ 2.80 |
Share-based Payment Arrangem_12
Share-based Payment Arrangements - Summary of Fair Value using Black Scholes Option Pricing Model and Inputs (Detail) - New shares reserved for subscription by employees under cash capital increase [member] | 12 Months Ended |
Dec. 31, 2019d$ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |
Share price at the grant date | $ 36.55 |
Exercise price | $ 34.30 |
Expected volatility | 27.15% |
Expected lives | d | 47 |
Risk free interest rate | 0.37% |
Share-based Payment Arrangem_13
Share-based Payment Arrangements - Summary of Fair Value using Trinomial Tree Model and Inputs (Detail) - 12 months ended Dec. 31, 2019 - Trinomial Tree Model [member] | yr$ / shares | yr¥ / shares |
The Company 1st share options [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Share price at the grant date | $ / shares | $ 58.80 | |
Exercise price | $ / shares | $ 56.40 | |
USISH stock option plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Share price at the grant date | ¥ / shares | ¥ 15.84 | |
Exercise price | ¥ / shares | ¥ 13.34 | |
Risk free interest rate | 2.70% | 2.70% |
USISH core employees stock ownership plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Share price at the grant date | ¥ / shares | ¥ 16.30 | |
Exercise price | ¥ / shares | ¥ 13.34 | |
Bottom of range [member] | The Company 1st share options [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 27.77% | 27.77% |
Expected lives | 4.8 | 4.8 |
Risk free interest rate | 0.73% | 0.73% |
Bottom of range [member] | USISH stock option plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 45.07% | 45.07% |
Expected lives | 3 | 3 |
Risk free interest rate | 2.80% | 2.80% |
Bottom of range [member] | USISH core employees stock ownership plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 44.48% | 44.48% |
Expected lives | 2.5 | 2.5 |
Risk free interest rate | 2.60% | 2.60% |
Top of range [member] | The Company 1st share options [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 28.86% | 28.86% |
Expected lives | 7 | 7 |
Risk free interest rate | 0.80% | 0.80% |
Top of range [member] | USISH stock option plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 51.80% | 51.80% |
Expected lives | 5 | 5 |
Risk free interest rate | 2.97% | 2.97% |
Top of range [member] | USISH core employees stock ownership plan [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Expected volatility | 47.77% | 47.77% |
Expected lives | 4.5 | 4.5 |
Risk free interest rate | 2.83% | 2.83% |
Business Combinations - Summary
Business Combinations - Summary of Subsidiary Acquired (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | |
SPIL [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Principal Activity | Engaged in the assembly, testing and turnkey services of integrated circuits | |
Date of Acquisition | Apr. 30, 2018 | |
Proportion of Voting Equity Interests Acquired | 100.00% | 100.00% |
Cash Consideration | $ 168,440,585 | |
AMPI [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Principal Activity | Engaged in the manufacturing of integrated circuit | |
Date of Acquisition | Apr. 30, 2019 | |
Proportion of Voting Equity Interests Acquired | 50.97% | 50.97% |
Cash Consideration | $ 250,000 | $ 8,358 |
ASEEE [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Principal Activity | Engaged in the production of embedded substrate | |
Date of Acquisition | Apr. 26, 2019 | |
Proportion of Voting Equity Interests Acquired | 51.00% | 51.00% |
Cash Consideration | $ 0 | $ 0 |
UGPL [Member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Principal Activity | Engaged in designing, miniaturization, material sourcing, manufacturing, logistics, and after services of electronic devices and modules | |
Date of Acquisition | Oct. 31, 2019 | |
Proportion of Voting Equity Interests Acquired | 60.00% | 60.00% |
Cash Consideration | $ 313,057 | $ 10,467 |
Business Combinations - Additio
Business Combinations - Additional Information (Detail) $ / shares in Units, $ in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | |||
Apr. 30, 2018$ / shares | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | |
Disclosure of subsidiaries [Line Items] | |||||
Significant unobservable inputs discount rate | 31.00% | 31.00% | |||
Revenue from continuing operations | $ 413,782,708 | $ 13,834,260 | $ 397,261,461 | ||
Profit from continuing operations | $ 18,030,506 | $ 25,687,447 | $ 602,825 | ||
Call option on the remaining non-controlling interests | 40.00% | 40.00% | |||
Siliconware Precision Industries Co., Ltd. [member] | |||||
Disclosure of subsidiaries [Line Items] | |||||
Percentage of shareholdings acquired by subsidiary | 100.00% | 100.00% | |||
Cash consideration | $ 51.2 | ||||
UGPL [Member] | |||||
Disclosure of subsidiaries [Line Items] | |||||
Percentage of shareholdings acquired by subsidiary | 60.00% | 60.00% |
Business Combinations - Summa_2
Business Combinations - Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition (Detail) - Dec. 31, 2019 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
SPIL [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Cash and cash equivalents | $ 20,088,970 | |
Trade and other receivables | 15,840,649 | |
Inventories | 5,693,644 | |
Property, plant and equipment | 81,985,622 | |
Intangible assets | 31,354,386 | |
Others | 24,945,922 | |
Trade and other payables | (19,755,598) | |
Borrowings and bonds payables | (24,157,174) | |
Others | (3,963,201) | |
Fair value of identifiable net assets acquired | 132,033,220 | |
AMPI [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Cash and cash equivalents | 349,496 | $ 11,685 |
Trade and other receivables | 371,144 | 12,409 |
Inventories | 403,887 | 13,503 |
Property, plant and equipment | 683,207 | 22,842 |
Intangible assets | 128,900 | 4,310 |
Others | 237,766 | 7,949 |
Trade and other payables | (224,295) | (7,499) |
Borrowings and bonds payables | (951,519) | (31,813) |
Others | (148,723) | (4,972) |
Fair value of identifiable net assets acquired | 849,863 | 28,414 |
ASEEE [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Cash and cash equivalents | 23,197 | 776 |
Trade and other receivables | 5,732 | 192 |
Inventories | 11,033 | 369 |
Property, plant and equipment | 1,361,572 | 45,522 |
Intangible assets | 290,757 | 9,721 |
Others | 317,888 | 10,628 |
Trade and other payables | (133,278) | (4,456) |
Borrowings and bonds payables | (1,371,395) | (45,851) |
Others | (290,273) | (9,705) |
Fair value of identifiable net assets acquired | 215,233 | 7,196 |
UGPL [Member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Cash and cash equivalents | 108,718 | 3,635 |
Trade and other receivables | 58,713 | 1,963 |
Inventories | 229 | 8 |
Property, plant and equipment | 525,048 | 17,554 |
Intangible assets | 11,704 | 391 |
Others | 99,112 | 3,314 |
Trade and other payables | (217,887) | (7,285) |
Borrowings and bonds payables | (190,737) | (6,377) |
Others | (63,708) | (2,130) |
Fair value of identifiable net assets acquired | $ 331,192 | $ 11,073 |
Business Combinations - Summa_3
Business Combinations - Summary of Goodwill Recognized on Acquisitions (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2016TWD ($) |
Disclosure of detailed information about business combination [Line Items] | ||||||
Ending balance of goodwill in respective year | $ 50,198,436 | $ 1,678,316 | $ 49,974,446 | $ 1,670,827 | $ 9,934,494 | $ 10,490,309 |
SPIL [member] | ||||||
Disclosure of detailed information about business combination [Line Items] | ||||||
Total consideration | 168,440,585 | |||||
Add: Non-controlling interests | 3,582,866 | |||||
Less: Fair value of identifiable net assets acquired | (132,033,220) | |||||
Ending balance of goodwill in respective year | 39,990,231 | |||||
AMPI [member] | ||||||
Disclosure of detailed information about business combination [Line Items] | ||||||
Total consideration | 250,000 | 8,358 | ||||
Add: Fair value of investments previously owned | 315,925 | 10,563 | ||||
Add: Non-controlling interests | 416,716 | 13,932 | ||||
Less: Fair value of identifiable net assets acquired | (849,863) | (28,414) | ||||
Ending balance of goodwill in respective year | 132,778 | 4,439 | ||||
ASEEE [member] | ||||||
Disclosure of detailed information about business combination [Line Items] | ||||||
Total consideration | 0 | 0 | ||||
Add: Fair value of investments previously owned | 117,609 | 3,932 | ||||
Add: Non-controlling interests | 105,464 | 3,526 | ||||
Less: Fair value of identifiable net assets acquired | (215,233) | (7,196) | ||||
Ending balance of goodwill in respective year | 7,840 | 262 | ||||
UGPL [Member] | ||||||
Disclosure of detailed information about business combination [Line Items] | ||||||
Total consideration | 313,057 | 10,467 | ||||
Add: Non-controlling interests | 142,494 | 4,764 | ||||
Less: Fair value of identifiable net assets acquired | (331,192) | (11,073) | ||||
Ending balance of goodwill in respective year | $ 124,359 | $ 4,158 |
Business Combinations - Summa_4
Business Combinations - Summary of Net Cash Outflow (Inflow) on Acquisition of Subsidiary (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of detailed information about business combination [Line Items] | ||||
Less: Cash and cash equivalent acquired | $ 29,133 | |||
Net cash outflow (inflow) on acquisition of subsidiaries | $ 7,046,464 | |||
Siliconware Precision Industries Co., Ltd. [member] | ||||
Disclosure of detailed information about business combination [Line Items] | ||||
Total consideration | $ 168,440,585 | |||
Less: Payable for consideration representing the ordinary shares originally held by ASE | (53,109,760) | |||
Less: Cash and cash equivalent acquired | (20,088,970) | |||
Net cash outflow (inflow) on acquisition of subsidiaries | 95,241,855 | |||
Advanced Microelectronic Products Inc. [member] | ||||
Disclosure of detailed information about business combination [Line Items] | ||||
Total consideration | 250,000 | $ 8,358 | ||
Less: Cash and cash equivalent acquired | (349,496) | $ (11,685) | ||
Net cash outflow (inflow) on acquisition of subsidiaries | (99,496) | (3,327) | ||
ASE Embedded Electronics Inc. [member] | ||||
Disclosure of detailed information about business combination [Line Items] | ||||
Total consideration | 0 | 0 | ||
Less: Cash and cash equivalent acquired | (23,197) | (775) | ||
Net cash outflow (inflow) on acquisition of subsidiaries | (23,197) | (775) | ||
UGPL [Member] | ||||
Disclosure of detailed information about business combination [Line Items] | ||||
Total consideration | 313,057 | $ 10,467 | ||
Less: Cash and cash equivalent acquired | (108,718) | (3,635) | ||
Net cash outflow (inflow) on acquisition of subsidiaries | $ 204,339 | $ 6,832 |
Business Combinations - Summa_5
Business Combinations - Summary of Impact of Acquisitions by Comprehensive Income (Detail) $ in Thousands, $ in Thousands | 2 Months Ended | 8 Months Ended | |||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | |
Disclosure of detailed information about business combination [Line Items] | |||||||
Net Profit (loss) | $ (11,995) | $ (401) | $ (469,598) | $ (15,700) | |||
Increase (decrease) due to changes in accounting policy [member] | |||||||
Disclosure of detailed information about business combination [Line Items] | |||||||
Operating revenue | $ 39,080 | $ 1,307 | $ (1,159) | $ (39) | |||
Siliconware Precision Industries Co., Ltd. [member] | |||||||
Disclosure of detailed information about business combination [Line Items] | |||||||
Net Profit (loss) | $ 7,629,382 | ||||||
Siliconware Precision Industries Co., Ltd. [member] | Increase (decrease) due to changes in accounting policy [member] | |||||||
Disclosure of detailed information about business combination [Line Items] | |||||||
Operating revenue | 61,247,727 | ||||||
Advanced Microelectronic Products Inc. [member] | |||||||
Disclosure of detailed information about business combination [Line Items] | |||||||
Net Profit (loss) | $ (217,163) | $ (7,261) | |||||
Advanced Microelectronic Products Inc. [member] | Increase (decrease) due to changes in accounting policy [member] | |||||||
Disclosure of detailed information about business combination [Line Items] | |||||||
Operating revenue | $ 23,545 | $ 704,243 |
Disposal of Subsidiaries - Summ
Disposal of Subsidiaries - Summary of Gain on Disposal of Subsidiaries (Detail) - TWD ($) $ in Thousands | 1 Months Ended | 12 Months Ended |
Jun. 30, 2017 | Dec. 31, 2017 | |
Disclosure of gain from disposals of subsidiaries [line items] | ||
Total consideration | $ 7,046,464 | |
Cash and cash equivalents | $ 29,133 | |
Inventories related to real estate business | 1,427,874 | |
Net assets disposed of | 1,457,007 | |
Kun Shan Ding Yue Real Estate Development Co., Ltd. [member] | ||
Disclosure of gain from disposals of subsidiaries [line items] | ||
Total consideration | 7,046,464 | |
Net assets disposed of | (1,457,007) | |
Gain on disposal of KSDY | $ 5,589,457 |
Equity Transaction with Non-c_2
Equity Transaction with Non-controlling Interests - Additional Information (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands | Jul. 13, 2019USD ($) | Jul. 01, 2019 | Jan. 01, 2018shares | Jul. 31, 2019USD ($) | May 31, 2019TWD ($)shares | May 31, 2019USD ($)shares | Aug. 31, 2018USD ($) | Jul. 31, 2018TWD ($)$ / shares | Jul. 31, 2018TWD ($)$ / shares | Mar. 31, 2018 | Jan. 31, 2018TWD ($)$ / shares | Jan. 31, 2017TWD ($) | Dec. 31, 2019TWD ($)shares | Dec. 31, 2019USD ($) | Jul. 31, 2019TWD ($)shares | Jul. 31, 2019USD ($)shares | Jul. 13, 2019TWD ($) | Dec. 31, 2018TWD ($) | Aug. 31, 2018TWD ($) | Jul. 31, 2018USD ($) | May 31, 2018USD ($) | Dec. 31, 2017TWD ($) |
Increase (decrease) in capital surplus | $ 9,530 | |||||||||||||||||||||
USI Enterprise Limited [member] | ||||||||||||||||||||||
Percentage of increase in shareholdings | 95.42% | 96.90% | 98.72% | 98.60% | ||||||||||||||||||
Increase (decrease) in capital surplus | $ 1,127,632 | $ 1,625,448 | $ 54,345 | |||||||||||||||||||
Number of shares approved for repurchase | shares | 3,738,000 | 7,378,000 | 7,378,000 | |||||||||||||||||||
Shares repurchase price per share | $ / shares | $ 14.30 | $ 17.49 | ||||||||||||||||||||
USI [member] | ||||||||||||||||||||||
Percentage of increase in shareholdings | 75.20% | |||||||||||||||||||||
Increase (decrease) in capital surplus | $ 3,055 | |||||||||||||||||||||
Cash capital increase amount | $ 1,000,000 | |||||||||||||||||||||
Ordinary shares outstanding acquired price | $ / shares | $ 18 | |||||||||||||||||||||
USI [member] | Cash capital increase [member] | ||||||||||||||||||||||
Percentage of increase in shareholdings | 75.70% | |||||||||||||||||||||
ASEN [member] | ||||||||||||||||||||||
Increase (decrease) in capital surplus | $ 2,650,950 | $ 88,631 | $ 622,811 | |||||||||||||||||||
Amount of shares transferred | $ 127,113 | |||||||||||||||||||||
Percentage of shareholdings | 30.00% | 30.00% | 40.00% | |||||||||||||||||||
Amount of shareholdings | $ 97,748 | $ 95,335 | ||||||||||||||||||||
ASEN [member] | Bottom of range [member] | ||||||||||||||||||||||
Percentage of increase in ownership | 70.00% | 60.00% | ||||||||||||||||||||
ASEN [member] | Top of range [member] | ||||||||||||||||||||||
Percentage of increase in ownership | 100.00% | 70.00% | ||||||||||||||||||||
USI INC [member] | ||||||||||||||||||||||
Increase (decrease) in capital surplus | $ 142 | $ 142 | $ 28,152 | $ 5 | ||||||||||||||||||
Ordinary shares outstanding acquired price | $ / shares | $ 35 | |||||||||||||||||||||
USISH [Member] | ||||||||||||||||||||||
Number of shares repurchased | shares | 13,037 | |||||||||||||||||||||
Increase (decrease) in capital surplus | $ 334,719 | $ 11,191 | ||||||||||||||||||||
USISH [Member] | Bottom of range [member] | ||||||||||||||||||||||
Percentage of increase in shareholdings | 74.60% | |||||||||||||||||||||
USISH [Member] | Top of range [member] | ||||||||||||||||||||||
Percentage of increase in shareholdings | 77.70% | |||||||||||||||||||||
ASEEE [member] | ||||||||||||||||||||||
Increase (decrease) in capital surplus | $ 4,306 | $ 128,805 | ||||||||||||||||||||
Percentage of ShareHolding Held | 100.00% | 100.00% | ||||||||||||||||||||
Purchase of ordinary share held | $ 6,000 | |||||||||||||||||||||
ASEEE [member] | Ordinary shares [member] | ||||||||||||||||||||||
Purchased Ordinary Shares | shares | 150,000 | 150,000 | ||||||||||||||||||||
ASEEE [member] | Cash capital increase [member] | ||||||||||||||||||||||
Cash capital increase amount | $ 1,500,000 | $ 50,150 | ||||||||||||||||||||
SZ [Member] | ||||||||||||||||||||||
Percentage of shareholdings | 30.00% | |||||||||||||||||||||
Purchase of Acquisition | $ 162,870 |
Cash Flows Information - Summar
Cash Flows Information - Summary of Non-cash Investing Activities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Payments for property, plant and equipment | ||||
Purchase of property, plant and equipment | $ 63,073,887 | $ 2,108,789 | $ 39,092,238 | $ 23,677,682 |
Increase in other non-current assets | 68,560 | 2,292 | 402,255 | 90,560 |
Decrease (increase) in other payables | (6,254,579) | (209,113) | 1,942,259 | 982,260 |
Capitalized borrowing costs | (77,715) | (2,598) | (50,309) | (51,262) |
Payments for property, plant and equipment | 56,810,153 | 1,899,370 | 41,386,443 | 24,699,240 |
Proceeds from disposal of property, plant and equipment | ||||
Consideration from disposal of property, plant and equipment | 441,444 | 14,759 | 1,133,435 | 1,487,334 |
Decrease (increase) in other receivables | 7,495 | 251 | (5,791) | 876 |
Proceeds from disposal of property, plant and equipment | 448,939 | 15,010 | 1,127,644 | 1,488,210 |
Payments for investment properties | ||||
Purchase of investment properties | 2,532 | 85 | 125,853 | 186,535 |
Capitalized borrowing costs | (89) | (13) | ||
Proceeds from disposals of investment property | 2,532 | 85 | 125,764 | 186,522 |
Payments for other intangible assets | ||||
Purchase of other intangible assets | 1,350,908 | 45,166 | 537,659 | 277,825 |
Decrease (increase) in other payables | 60,160 | 2,011 | 40,106 | 60,159 |
Purchase of intangible assets classified as investing activities | $ 1,411,068 | $ 47,177 | $ 577,765 | 337,984 |
Net cash inflow from disposal of subsidiaries | ||||
Consideration from disposal of subsidiaries | 7,046,464 | |||
Increase in other payables | 3,552 | |||
Cash and cash equivalents disposed of | (29,133) | |||
Net cash inflow from disposal of subsidiaries | $ 7,020,883 |
Cash Flows Information - Change
Cash Flows Information - Change in Liabilities Arising From Financing Activities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | $ 198,147,734 | $ 6,755,178 | $ 76,511,879 | $ 111,070,988 |
Adjustments on initial application of IFRS 16 (Note 3) | 203,435 | |||
Adjusted balance | 208,132,097 | 6,958,613 | ||
Net financing cash flows | 15,104,066 | 504,984 | 101,653,172 | (19,636,346) |
Interest under operating activities | 1,766 | 59 | ||
Lease liabilities | 536,216 | 17,928 | ||
Non-cash changes | ||||
Acquisition through business combinations (Note 30) | 2,508,101 | 83,855 | 24,157,174 | |
Bonds conversion | (4,457,191) | (11,650,369) | ||
Reclassification for the application of IFRS 9 | (1,301,994) | |||
Amortization of issuance cost | 200,673 | 6,709 | 216,973 | 325,253 |
Effects of foreign currency exchange | (2,261,592) | (75,614) | 1,367,721 | (3,597,647) |
Lease modifications | (239,321) | (8,002) | ||
Ending balance | 223,982,006 | 7,488,532 | 198,147,734 | 76,511,879 |
Previously stated [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 202,047,368 | |||
Non-cash changes | ||||
Ending balance | 202,047,368 | |||
Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Adjustments on initial application of IFRS 16 (Note 3) | 6,084,729 | |||
Short-term borrowings [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 43,263,469 | 1,576,834 | 17,962,471 | 20,955,522 |
Adjusted balance | 47,163,103 | 1,576,834 | ||
Net financing cash flows | (4,683,142) | (156,574) | 22,327,813 | (2,038,993) |
Reclassification of foreign currency borrowings which lift to hedge foreign currency equity instruments | (1,499,000) | (50,117) | ||
Non-cash changes | ||||
Acquisition through business combinations (Note 30) | 656,820 | 21,960 | 3,619,858 | |
Reclassification for the application of IFRS 9 | (1,301,994) | |||
Effects of foreign currency exchange | (1,065,452) | (35,622) | 655,321 | (954,058) |
Ending balance | 40,572,329 | 1,356,481 | 43,263,469 | 17,962,471 |
Short-term borrowings [member] | Previously stated [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 47,163,103 | |||
Non-cash changes | ||||
Ending balance | 47,163,103 | |||
Bonds payable [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 16,985,936 | 567,902 | 23,142,780 | 36,999,903 |
Adjusted balance | 16,985,936 | 567,902 | ||
Net financing cash flows | 19,279,033 | 644,568 | (6,185,600) | (1,123,972) |
Non-cash changes | ||||
Acquisition through business combinations (Note 30) | 245,664 | 8,213 | 4,457,191 | |
Bonds conversion | (4,457,191) | (11,650,369) | ||
Amortization of issuance cost | 11,522 | 385 | 28,756 | 319,463 |
Effects of foreign currency exchange | (1,402,245) | |||
Ending balance | 36,522,155 | 1,221,068 | 16,985,936 | 23,142,780 |
Bonds payable [member] | Previously stated [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 16,985,936 | |||
Non-cash changes | ||||
Ending balance | 16,985,936 | |||
Long-term borrowings [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 137,898,329 | 4,610,442 | 35,406,628 | 53,115,563 |
Adjusted balance | 137,898,329 | 4,610,442 | ||
Net financing cash flows | 1,144,731 | 38,272 | 85,510,959 | (16,473,381) |
Reclassification of foreign currency borrowings which lift to hedge foreign currency equity instruments | 1,499,000 | 50,117 | ||
Non-cash changes | ||||
Acquisition through business combinations (Note 30) | 1,523,968 | 50,952 | 16,080,125 | |
Amortization of issuance cost | 189,151 | 6,324 | 188,217 | 5,790 |
Effects of foreign currency exchange | (1,176,581) | (39,338) | 712,400 | (1,241,344) |
Ending balance | 141,078,598 | 4,716,769 | 137,898,329 | $ 35,406,628 |
Long-term borrowings [member] | Previously stated [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Beginning balance | 137,898,329 | |||
Non-cash changes | ||||
Ending balance | $ 137,898,329 | |||
Lease liabilities [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Adjustments on initial application of IFRS 16 (Note 3) | 203,435 | |||
Adjusted balance | 6,084,729 | 203,435 | ||
Net financing cash flows | (636,556) | (21,282) | ||
Interest under operating activities | 1,766 | 59 | ||
Lease liabilities | 536,216 | 17,928 | ||
Non-cash changes | ||||
Acquisition through business combinations (Note 30) | 81,649 | 2,730 | ||
Effects of foreign currency exchange | (19,559) | (654) | ||
Lease modifications | (239,321) | (8,002) | ||
Ending balance | 5,808,924 | $ 194,214 | ||
Lease liabilities [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | ||||
Disclosure Of Non Cash Investing Activities [line items] | ||||
Adjustments on initial application of IFRS 16 (Note 3) | $ 6,084,729 |
Financial Instruments - Summary
Financial Instruments - Summary of Fair Value of Financial Instruments Not Measured at Fair Value but for Which Fair Value is Disclosed (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Bonds payable | $ 36,522,155 | $ 1,221,068 | $ 16,985,936 |
Fair value [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Bonds payable | $ 36,766,117 | $ 1,229,225 | $ 17,126,752 |
Financial Instruments - Summa_2
Financial Instruments - Summary of Fair Value of Financial Instruments that are Measured at Fair Value on a Recurring Basis (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 5,288,996 | $ 176,830 | $ 7,898,458 |
Financial assets at FVTOCI | 3,800,465 | 12,706 | 1,597,323 |
Financial liabilities at FVTPL | 973,571 | 32,550 | 36,655 |
Investments in equity instruments designated at fair value through other comprehensive income | 755,903 | 25,272 | 580,399 |
Trade receivables, net | 1,014,872 | 33,931 | 1,016,924 |
Swap contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 56,561 | 1,891 | 1,557,714 |
Financial liabilities at FVTPL | 862,581 | 28,839 | 29,058 |
Forward Exchange Contract [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 104,308 | 3,487 | 32,070 |
Financial liabilities at FVTPL | 110,990 | 3,711 | 7,597 |
Quoted ordinary shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 3,460,123 | 115,685 | 5,151,255 |
Open-end mutual funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 662,290 | 22,143 | 581,800 |
Unquoted preferred shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Investments in equity instruments designated at fair value through other comprehensive income | 158,718 | 5,306 | |
Unquoted preferred shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 377,440 | 12,619 | 275,000 |
Private-placement funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 603,718 | 20,184 | 200,123 |
Private-placement convertible bonds [member] | Hybrid financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 100,496 | ||
Unquoted ordinary shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 540,730 | ||
Investments in equity instruments designated at fair value through other comprehensive income | 565,028 | 18,891 | |
Limited partnership [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 32,157 | 1,075 | 39,669 |
Unsecured subordinate corporate bonds [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in debt instruments | 1,014,872 | 33,931 | 1,016,924 |
Trade receivables, net | 2,029,690 | 67,860 | |
Forward exchange contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial liabilities at FVTPL | 110,990 | 3,711 | 7,597 |
Call options [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 24,556 | 821 | |
Call options [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 24,556 | 821 | |
Level 1 of fair value hierarchy [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 4,122,413 | 137,828 | 5,733,055 |
Level 1 of fair value hierarchy [member] | Quoted ordinary shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 3,460,123 | 115,685 | 5,151,255 |
Level 1 of fair value hierarchy [member] | Open-end mutual funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 662,290 | 22,143 | 581,800 |
Level 2 of fair value hierarchy [Member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 160,869 | 5,378 | 1,690,280 |
Financial liabilities at FVTPL | 973,571 | 32,550 | 36,655 |
Level 2 of fair value hierarchy [Member] | Swap contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 56,561 | 1,891 | 1,557,714 |
Financial liabilities at FVTPL | 862,581 | 28,839 | 29,058 |
Level 2 of fair value hierarchy [Member] | Forward Exchange Contract [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 104,308 | 3,487 | 32,070 |
Level 2 of fair value hierarchy [Member] | Private-placement convertible bonds [member] | Hybrid financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 100,496 | ||
Level 2 of fair value hierarchy [Member] | Forward exchange contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial liabilities at FVTPL | 110,990 | 3,711 | 7,597 |
Level 3 of fair value hierarchy [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 1,005,714 | 33,624 | 475,123 |
Financial assets at FVTOCI | 3,800,465 | 12,706 | 1,597,323 |
Level 3 of fair value hierarchy [member] | Unquoted preferred shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Investments in equity instruments designated at fair value through other comprehensive income | 158,718 | 5,306 | |
Level 3 of fair value hierarchy [member] | Unquoted preferred shares [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 377,440 | 12,619 | 275,000 |
Level 3 of fair value hierarchy [member] | Private-placement funds [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 603,718 | 20,184 | 200,123 |
Level 3 of fair value hierarchy [member] | Unquoted ordinary shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 540,730 | ||
Investments in equity instruments designated at fair value through other comprehensive income | 565,028 | 18,891 | |
Level 3 of fair value hierarchy [member] | Limited partnership [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 32,157 | 1,075 | 39,669 |
Level 3 of fair value hierarchy [member] | Unsecured subordinate corporate bonds [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in debt instruments | 1,014,872 | 33,931 | $ 1,016,924 |
Trade receivables, net | 2,029,690 | 67,860 | |
Level 3 of fair value hierarchy [member] | Call options [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 24,556 | $ 821 |
Financial Instruments - Additio
Financial Instruments - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 31.00% | 31.00% | |||
Increase percentage of significant unobservable inputs discount rate | 1.00% | 1.00% | 0.10% | ||
Fair value of unquoted shares decreased | $ 7,200 | $ 7,700 | $ 241 | ||
Fair value of bonds decreased | $ 6,000 | $ 201 | $ 7,000 | ||
Percentage of trade receivables | 37.00% | 36.00% | 37.00% | ||
Call options [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 20.00% | 20.00% | |||
At fair value [member] | Call options [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Increase percentage of significant unobservable inputs discount rate | 0.10% | 0.10% | |||
Fair value of bonds decreased | $ 855 | $ 29 | |||
Bottom of range [member] | Actuarial assumption of discount rates [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 20.00% | 20.00% | |||
Top of range [member] | Actuarial assumption of discount rates [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 30.00% | 30.00% | |||
Floating interest rate [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Increase decrease in profit before tax | $ 1,232,000 | $ 41,190 | $ 1,398,000 | $ 24,000 | |
Currency risk [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Value at risk | $ 82,000 | 129,000 | 101,000 | $ 2,742 | |
Exchange rate exposure | 100.00% | 100.00% | |||
Other price risk [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Increase decrease in profit before tax | $ 51,000 | $ 1,705 | $ 64,000 | 52,000 | |
Equity debt ratio | 1.00% | ||||
Increase decrease in other comprehensive income | $ 8,000 | $ 267 | $ 16,000 | $ 13,000 |
Financial Instruments - Summa_3
Financial Instruments - Summary of Financial Assets Measured at Level 3 Fair Value (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | $ 534,061,927 | |||
Net increase in trade receivables | 995,839 | $ 33,295 | $ (9,313,539) | $ (4,066,374) |
Ending Balance | 557,223,706 | 18,630,014 | 534,061,927 | |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | 2,072,446 | 69,290 | 1,988,549 | |
Recognized in profit or loss | 3,431 | 115 | (2,313) | |
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) | (218,173) | (7,295) | (287,248) | |
Recognized in other comprehensive income (effects of foreign currency exchange) | (20,063) | (670) | ||
Net increase in trade receivables | 3,171,205 | 106,025 | ||
Purchases | 951,513 | 31,812 | 582,436 | |
Trade receivables factoring (purchases) | (1,141,515) | (38,165) | ||
Disposals | (12,665) | (424) | (208,978) | |
Ending Balance | 4,806,179 | 160,687 | 2,072,446 | 1,988,549 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL equity instrument [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | 475,123 | 15,885 | ||
Recognized in profit or loss | 3,431 | 115 | (2,313) | |
Recognized in other comprehensive income (effects of foreign currency exchange) | (14,368) | (480) | ||
Purchases | 541,528 | 18,105 | 477,436 | |
Ending Balance | 1,005,714 | 33,624 | 475,123 | |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI equity instruments [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | 580,399 | 19,405 | 908,549 | |
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) | (216,121) | (7,226) | (224,172) | |
Recognized in other comprehensive income (effects of foreign currency exchange) | (5,695) | (190) | ||
Purchases | 409,985 | 13,707 | 105,000 | |
Disposals | (12,665) | (424) | (208,978) | |
Ending Balance | 755,903 | 25,272 | 580,399 | 908,549 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI debt instruments [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | 1,016,924 | 34,000 | 1,080,000 | |
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) | (2,052) | (69) | (63,076) | |
Net increase in trade receivables | 3,171,205 | 106,025 | ||
Trade receivables factoring (purchases) | (1,141,515) | (38,165) | ||
Ending Balance | $ 3,044,562 | $ 101,791 | $ 1,016,924 | $ 1,080,000 |
Financial Instruments - Summa_4
Financial Instruments - Summary of Categories of Financial Instruments (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Mandatorily at FVTPL | $ 5,288,996 | $ 176,830 | $ 7,898,458 |
Trade receivables, net | 78,948,473 | 2,639,534 | 79,481,359 |
Held for trading | 973,571 | 32,550 | 36,655 |
Financial liabilities for hedging | 3,233,301 | 108,101 | 3,899,634 |
Measured at amortized cost (Note 2) | 310,187,110 | 10,370,681 | 286,035,732 |
Mandatorily at fair value through profit or loss [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Measured at amortized cost | 139,668,804 | 4,669,636 | 139,866,736 |
Financial assets at fair value through other comprehensive income, category [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Equity instruments | 755,903 | 25,272 | 580,399 |
Debt instruments | 1,014,872 | 33,931 | $ 1,016,924 |
Trade receivables, net | $ 2,029,690 | $ 67,860 |
Financial Instruments - Summa_5
Financial Instruments - Summary of Interest Rate Risk (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Fair value interest rate risk [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial liabilities | $ 41,952,056 | $ 1,402,610 | $ 17,485,561 |
Cash flow interest rate risk [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets | 46,467,663 | 1,553,583 | 32,942,747 |
Financial liabilities | $ 169,709,237 | $ 5,673,997 | $ 172,737,393 |
Financial Instruments - Summa_6
Financial Instruments - Summary of Maturity Analysis for Non-derivative Financial Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Less than 1 month [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | $ 52,919,574 | $ 1,769,293 | $ 56,595,145 |
Less than 1 month [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 75,388 | 2,520 | |
Less than 1 month [member] | Non interest bearing [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 35,283,757 | 1,179,664 | 33,156,044 |
Less than 1 month [member] | Floating interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 10,740,844 | 359,105 | 15,762,004 |
Less than 1 month [member] | Fixed interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 6,819,585 | 228,004 | 7,677,097 |
1 to 3 months [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 49,340,483 | 1,649,632 | 46,432,142 |
1 to 3 months [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 115,297 | 3,855 | |
1 to 3 months [member] | Non interest bearing [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 38,803,904 | 1,297,356 | 34,493,000 |
1 to 3 months [member] | Floating interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 6,708,303 | 224,283 | 7,127,606 |
1 to 3 months [member] | Fixed interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 3,712,979 | 124,138 | 4,811,536 |
3 months to 1 year [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 29,672,377 | 992,056 | 32,652,272 |
3 months to 1 year [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 532,747 | 17,812 | |
3 months to 1 year [member] | Non interest bearing [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 7,989,256 | 267,110 | 6,899,093 |
3 months to 1 year [member] | Floating interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 18,868,999 | 630,859 | 25,510,718 |
3 months to 1 year [member] | Fixed interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 2,281,375 | 76,275 | 242,461 |
1-5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 169,317,078 | 5,660,885 | 144,693,229 |
1-5 years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 1,536,600 | 51,374 | |
1-5 years [member] | Non interest bearing [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 33,797 | 1,130 | 57,375 |
1-5 years [member] | Floating interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 133,341,087 | 4,458,077 | 131,014,040 |
1-5 years [member] | Fixed interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 34,405,594 | 1,150,304 | 13,621,814 |
More than 5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 15,477,307 | 517,463 | 4,564,069 |
More than 5 years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 4,412,859 | 147,538 | |
More than 5 years [member] | Non interest bearing [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 184,338 | 6,163 | 196,523 |
More than 5 years [member] | Floating interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 7,190,891 | 240,418 | |
More than 5 years [member] | Fixed interest rate [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | $ 3,689,219 | $ 123,344 | $ 4,367,546 |
Financial Instruments - Summa_7
Financial Instruments - Summary of Detailed Information about Maturity Analysis of Obligation under Leases (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Less than 1 year [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | $ 723,432 | $ 24,187 | |
1-5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 169,317,078 | 5,660,885 | $ 144,693,229 |
1-5 years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 1,536,600 | 51,374 | |
5 to 10 Years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 1,454,128 | 48,617 | |
10 to 15 Years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 856,825 | 28,647 | |
15 to 20 Years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 712,696 | 23,828 | |
More than 20 Years [member] | Obligation under leases [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | $ 1,389,210 | $ 46,446 |
Financial Instruments - Summa_8
Financial Instruments - Summary of Maturity Analysis for Derivative Financial Instruments (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Less than 1 month [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | $ 71,041 | $ 2,375 | $ 213,624 |
Less than 1 month [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Net settled | (74,864) | (2,503) | 2,040 |
Gross settled | 47,790 | 1,598 | 23,587 |
Less than 1 month [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 9,296,123 | 310,803 | 2,580,194 |
Less than 1 month [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (9,248,333) | (309,205) | (2,556,607) |
Less than 1 month [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 23,251 | 777 | 190,037 |
Less than 1 month [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 10,187,215 | 340,595 | 14,136,620 |
Less than 1 month [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (10,163,964) | (339,818) | (13,946,583) |
1 to 3 months [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 20,714 | 692 | 569,944 |
1 to 3 months [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Net settled | (13,246) | (443) | 1,620 |
Gross settled | 28,163 | 941 | 5,764 |
1 to 3 months [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 4,420,233 | 147,784 | 466,489 |
1 to 3 months [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (4,392,070) | (146,843) | (460,725) |
1 to 3 months [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (7,449) | (249) | 564,180 |
1 to 3 months [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 15,025,154 | 502,345 | 9,214,500 |
1 to 3 months [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (15,032,603) | (502,594) | (8,650,320) |
3 months to 1 year [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (444,242) | (14,853) | 1,563,897 |
3 months to 1 year [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 2,506 | 83 | |
3 months to 1 year [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 230,354 | 7,701 | |
3 months to 1 year [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (227,848) | (7,618) | |
3 months to 1 year [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (446,748) | (14,936) | 1,563,897 |
3 months to 1 year [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 34,327,100 | 1,147,680 | 38,160,316 |
3 months to 1 year [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | $ (34,773,848) | $ (1,162,616) | $ (36,596,419) |
Related Party Transactions - Ad
Related Party Transactions - Additional Information (Detail) shares in Thousands, $ in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | ||||||||
Jul. 31, 2019TWD ($)shares | Jul. 31, 2019USD ($)shares | Feb. 28, 2018TWD ($)shares | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2018USD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2017USD ($) | Dec. 31, 2019USD ($) | |
ASE Cultural and Educational Foundation [member] | Environmental charity [member] | ||||||||||
Disclosure of transactions between related parties [line items] | ||||||||||
Amount contributed related party transactions | $ 100,000 | $ 3,343 | $ 100,000 | $ 3,343 | $ 100,000 | $ 3,343 | ||||
Associates [member] | ||||||||||
Disclosure of transactions between related parties [line items] | ||||||||||
Real estate properties acquired | $ 2,326,000 | $ 77,767 | ||||||||
USI Enterprise Limited [member] | ||||||||||
Disclosure of transactions between related parties [line items] | ||||||||||
Repurchase of outstanding ordinary shares | shares | 2,805 | 2,805 | 1,283 | |||||||
Value of ordinary shares purchased | $ 1,247,187 | $ 41,698 | $ 653,244 |
Related Party Transactions - Su
Related Party Transactions - Summary of Compensation to Key Management Personnel (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of transactions between related parties [abstract] | ||||
Short-term employee benefits | $ 1,027,191 | $ 34,343 | $ 1,041,216 | $ 860,631 |
Post-employment benefits | 2,208 | 74 | 3,884 | 2,858 |
Share-based payments | 134,544 | 4,498 | 9,145 | |
Total | $ 1,163,943 | $ 38,915 | $ 1,054,245 | $ 863,489 |
Assets Pledged as Collateral _3
Assets Pledged as Collateral or for Security - Summary of Assets Pledged as Collateral or for Security (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) |
Assets Pledged As Collateral or For Security [abstract] | |||
Inventories related to real estate business | $ 6,063,303 | $ 202,718 | $ 4,796,126 |
Property, plant and equipment | 138,831 | 4,642 | |
Investment properties | 12,167,772 | 406,813 | 6,680,017 |
Long-term prepayments for lease | 6,515,576 | ||
Other financial assets (including current and non-current) | 637,775 | 21,323 | 496,902 |
Total | $ 19,007,681 | $ 635,496 | $ 18,488,621 |
Significant Contingent Liabil_2
Significant Contingent Liabilities and Unrecognized Commitments - Additional Information (Detail) $ in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | ||||||||
Dec. 31, 2013TWD ($) | Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Jan. 31, 2020TWD ($) | Jan. 31, 2020USD ($) | Dec. 31, 2019USD ($) | Feb. 28, 2019TWD ($) | Feb. 28, 2019USD ($) | Dec. 31, 2013USD ($) | |
Disclosure of contingent liabilities [line items] | ||||||||||
Unused letters of credit | $ 394,000 | $ 634,000 | $ 13,173 | |||||||
Committed to purchase property, plant and equipment | 25,119,371 | 17,039,458 | 839,832 | |||||||
Prepayment of property, plant and equipment | 5,145,345 | $ 172,028 | 2,339,308 | |||||||
Construction contract related to real estate business | 1,393,859 | $ 46,602 | $ 888,052 | |||||||
Contractual period for environmental protection | 30 years | |||||||||
Letter of credits | $ 952,001 | $ 31,829 | ||||||||
Taiwan [member] | ||||||||||
Disclosure of contingent liabilities [line items] | ||||||||||
Contribution to be made for environmental protection | $ 3,000,000 | $ 100,000 | $ 3,343 | $ 100,301 | ||||||
Taiwan [member] | Announcing or commencing implementation of major restructuring [member] | ||||||||||
Disclosure of contingent liabilities [line items] | ||||||||||
Contribution to be made for environmental protection | $ 100,000 | $ 3,343 |
Others - Additional Information
Others - Additional Information (Detail) shares in Thousands, $ in Thousands, $ in Thousands | Feb. 10, 2020TWD ($) | Feb. 10, 2020USD ($) | Dec. 27, 2019TWD ($) | Dec. 27, 2019USD ($) | Dec. 31, 2013TWD ($) | Dec. 31, 2019USD ($)shares | Dec. 31, 2019¥ / shares |
Disclosure Detailed Information About Others [Line Items] | |||||||
Contribution received from Environmental Protection | $ 55,062 | $ 1,841 | |||||
Settlement patent of infringement | $ 5,000 | ||||||
FAFG [Member] | |||||||
Disclosure Detailed Information About Others [Line Items] | |||||||
Consideration to acquire shares | $ 403,125 | ||||||
Per share value | ¥ / shares | ¥ 12.81 | ||||||
Percentage of shareholdings auquired | 100.00% | ||||||
Number of shares outstanding | shares | 79,848 | ||||||
Issue of shares | shares | 25,596 | ||||||
Original Fine [Member] | |||||||
Disclosure Detailed Information About Others [Line Items] | |||||||
Administrative fine imposed | $ 102,014 | ||||||
New Fine [Member] | |||||||
Disclosure Detailed Information About Others [Line Items] | |||||||
Administrative fine imposed | $ 46,952 | $ 1,570 |
Significant Assets and Liabil_3
Significant Assets and Liabilities Denominated in Foreign Currencies - Summary of Significant Assets and Liabilities Denominated in Foreign Currencies (Detail) ¥ in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands | 12 Months Ended | ||||||||
Dec. 31, 2019TWD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017 | Dec. 31, 2019USD ($) | Dec. 31, 2019CNY (¥) | Dec. 31, 2019JPY (¥) | Dec. 31, 2018USD ($) | Dec. 31, 2018CNY (¥) | Dec. 31, 2018JPY (¥) | |
US Dollar [member] | US dollar equals to New Taiwan dollar [member] | |||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||
Financial assets | $ 123,693,628 | $ 114,581,814 | $ 4,125,872 | $ 3,730,484 | |||||
Financial liabilities | $ 114,624,313 | $ 103,249,185 | 3,823,359 | 3,361,523 | |||||
Exchange Rate | US$1=NT$29.98 | US$1=NT$30.715 | US$1=NT$29.76 | ||||||
Exchange Rate | US$1=NT$29.98 | US$1=NT$30.715 | US$1=NT$29.76 | ||||||
US Dollar [member] | US dollar equals to Chinese yuan [member] | |||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||
Financial assets | 1,189,539 | ¥ 35,662,384 | 1,299,391 | ¥ 39,910,801 | |||||
Financial liabilities | 1,211,472 | ¥ 36,319,926 | 1,216,654 | ¥ 37,369,521 | |||||
Exchange Rate | US$1=CNY6.9762 | US$1=CNY6.8632 | |||||||
Exchange Rate | US$1=CNY6.9762 | US$1=CNY6.8632 | |||||||
Japanese Yen [Member] | Japanese yen equals to New Taiwan dollar [member] | |||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||
Financial assets | $ 3,833,605 | $ 1,227,583 | ¥ 13,889,872 | ¥ 4,412,591 | |||||
Financial liabilities | $ 4,037,478 | $ 2,059,131 | 14,628,543 | 7,401,621 | |||||
Exchange Rate | JPY1=NT$0.2760 | JPY1=NT$0.2782 | |||||||
Exchange Rate | JPY1=NT$0.2760 | JPY1=NT$0.2782 | |||||||
Japanese Yen [Member] | Japanese yen equals to US dollar [member] | |||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||
Financial assets | 212,904 | 771,392 | 1,827,400 | 6,568,657 | |||||
Financial liabilities | $ 225,197 | ¥ 815,929 | $ 1,957,333 | ¥ 7,035,704 | |||||
Exchange Rate | JPY1=US$0.0092 | JPY1=US$0.0091 | |||||||
Exchange Rate | JPY1=US$0.0092 | JPY1=US$0.0091 |
Significant Assets and Liabil_4
Significant Assets and Liabilities Denominated in Foreign Currencies - Summary of Realized and Unrealized Foreign Exchange Gain (Loss) (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of detailed information about financial instruments [line items] | ||||
Net Foreign Exchange Gain (Loss) | $ 1,133,701 | $ 37,904 | $ (1,036,715) | $ 3,547,811 |
US Dollar [member] | US dollar equals to New Taiwan dollar [member] | ||||
Disclosure of detailed information about financial instruments [line items] | ||||
Exchange Rate | US$1=NT$29.98 | US$1=NT$29.98 | US$1=NT$30.715 | US$1=NT$29.76 |
Net Foreign Exchange Gain (Loss) | $ (84,177) | $ (2,814) | $ (67,476) | $ (244,802) |
New Taiwan Dollar [member] | ||||
Disclosure of detailed information about financial instruments [line items] | ||||
Net Foreign Exchange Gain (Loss) | $ 1,203,823 | $ 40,248 | $ (849,234) | $ 4,130,243 |
Chinese Yuan [member] | Chinese Yuan equals to New Taiwan dollar [member] | ||||
Disclosure of detailed information about financial instruments [line items] | ||||
Exchange Rate | CNY1=NT$4.2975 | CNY1=NT$4.2975 | CNY1=NT$4.4753 | CNY1=NT$4.5545 |
Net Foreign Exchange Gain (Loss) | $ 14,055 | $ 470 | $ (120,005) | $ (337,630) |
Operating Segments Informatio_2
Operating Segments Information - Summary of Segment Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of operating segments [line items] | |||||
Operating revenue | $ 413,182,184 | $ 13,814,182 | $ 371,092,421 | $ 290,441,208 | |
Interest income | 549,681 | 18,378 | 466,211 | 306,871 | |
Interest expense | (4,186,855) | (139,982) | (3,535,886) | (1,774,886) | |
Depreciation and amortization | (50,466,841) | (1,687,290) | (42,688,903) | (29,205,184) | |
Share of the profit or loss of associates and joint ventures | 182,275 | 6,094 | (480,244) | 525,782 | |
Impairment loss | (601,207) | (20,100) | (654,081) | (764,881) | |
Segment profit before income tax | 23,279,811 | 778,328 | 31,937,678 | 31,020,663 | |
Expenditures for segment assets | 63,073,887 | 2,108,789 | 39,092,238 | 23,677,682 | |
Investments accounted for using the equity method | 12,085,207 | 9,312,308 | 48,753,751 | $ 404,052 | |
Contract assets | 5,897,316 | 4,488,500 | 197,169 | ||
Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 198,916,897 | 6,650,515 | 178,308,222 | 126,225,119 | |
Interest income | 186,291 | 6,228 | 166,761 | 43,744 | |
Interest expense | (3,403,475) | (113,791) | (3,647,601) | (1,969,562) | |
Depreciation and amortization | (33,456,831) | (1,118,583) | (29,491,977) | (19,105,457) | |
Share of the profit or loss of associates and joint ventures | 75,303 | 2,518 | (456,846) | 568,291 | |
Impairment loss | (601,066) | (20,096) | (654,081) | (218,214) | |
Segment profit before income tax | 7,572,763 | 253,185 | 17,866,431 | 12,065,304 | |
Expenditures for segment assets | 35,462,305 | 1,185,634 | 22,787,190 | 17,769,612 | |
Investments accounted for using the equity method | 8,867,316 | 9,152,290 | 48,566,333 | 296,467 | |
Contract assets | 4,162,124 | 3,488,372 | 139,155 | ||
Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 42,658,686 | 1,426,235 | 35,903,202 | 26,157,277 | |
Interest income | 90,091 | 3,012 | 55,108 | 48,532 | |
Interest expense | (545,609) | (18,242) | (101,338) | (11,920) | |
Depreciation and amortization | (12,379,703) | (413,899) | (9,560,610) | (6,476,743) | |
Share of the profit or loss of associates and joint ventures | 39,852 | 1,332 | (23,398) | (42,509) | |
Impairment loss | (141) | (4) | (72,798) | ||
Segment profit before income tax | 10,321,537 | 345,086 | 7,952,484 | 6,904,067 | |
Expenditures for segment assets | 23,966,051 | 801,272 | 12,991,023 | 4,507,097 | |
Investments accounted for using the equity method | 1,123,490 | 160,018 | 187,418 | 37,562 | |
Contract assets | 1,735,192 | 1,000,128 | 58,014 | ||
EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 165,789,479 | 5,542,945 | 151,890,384 | 133,948,016 | |
Interest income | 249,487 | 8,341 | 354,343 | 269,640 | |
Interest expense | (255,404) | (8,539) | |||
Depreciation and amortization | (2,534,825) | (84,748) | (2,065,590) | (2,133,253) | |
Share of the profit or loss of associates and joint ventures | 67,120 | 2,244 | |||
Segment profit before income tax | 6,082,106 | 203,348 | 6,225,984 | 6,883,327 | |
Expenditures for segment assets | 2,770,129 | 92,615 | 2,529,771 | 850,235 | |
Investments accounted for using the equity method | 2,094,401 | $ 70,023 | |||
All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 5,817,122 | 194,487 | 4,990,613 | 4,110,796 | |
Interest income | 284,458 | 9,511 | 352,232 | 214,265 | |
Interest expense | (243,013) | (8,124) | (249,180) | (62,714) | |
Depreciation and amortization | (2,095,482) | (70,060) | (1,570,726) | (1,489,731) | |
Impairment loss | (473,869) | ||||
Segment profit before income tax | (696,595) | (23,291) | (107,221) | 5,167,965 | |
Expenditures for segment assets | 875,402 | 29,268 | 784,254 | 550,738 | |
Adjustments and Eliminations [member] | |||||
Disclosure of operating segments [line items] | |||||
Interest income | (260,646) | (8,714) | (462,233) | (269,310) | |
Interest expense | 260,646 | 8,714 | 462,233 | 269,310 | |
Inter-group revenues [member] | Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 5,370,963 | 179,571 | 3,531,431 | 4,911,026 | |
Inter-group revenues [member] | Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 231,399 | 7,736 | 212,310 | 184,707 | |
Inter-group revenues [member] | EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 60,638,567 | 2,027,368 | 58,836,465 | 47,119,404 | |
Inter-group revenues [member] | All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 7,431,399 | 248,459 | 7,637,053 | 8,383,640 | |
Inter-group revenues [member] | Adjustments and Eliminations [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | (73,672,328) | (2,463,134) | (70,217,259) | (60,598,777) | |
Operating segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 486,854,512 | 16,277,316 | 441,309,680 | 351,039,985 | |
Operating segment [member] | Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 204,287,860 | 6,830,086 | 181,839,653 | 131,136,145 | |
Operating segment [member] | Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 42,890,085 | 1,433,971 | 36,115,512 | 26,341,984 | |
Operating segment [member] | EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 226,428,046 | 7,570,313 | 210,726,849 | 181,067,420 | |
Operating segment [member] | All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | $ 13,248,521 | $ 442,946 | $ 12,627,666 | $ 12,494,436 |
Operating Segments Informatio_3
Operating Segments Information - Summary of Revenue from Major Products and Services (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of products and services [line items] | ||||
Operating revenue | $ 413,182,184 | $ 13,814,182 | $ 371,092,421 | $ 290,441,208 |
Packaging service [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 198,916,897 | 6,650,515 | 178,308,222 | 126,225,119 |
Testing service [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 42,658,686 | 1,426,235 | 35,903,202 | 26,157,277 |
Electronic components manufacturing service [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 165,789,479 | 5,542,945 | 151,890,384 | 133,948,016 |
Other products and services [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | $ 5,817,122 | $ 194,487 | $ 4,990,613 | $ 4,110,796 |
Operating Segments Informatio_4
Operating Segments Information - Summary of Geographical Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | Dec. 31, 2019USD ($) | |
Disclosure of geographical areas [line items] | |||||
Operating revenue | $ 413,182,184 | $ 13,814,182 | $ 371,092,421 | $ 290,441,208 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 334,926,069 | 314,689,000 | $ 11,197,796 | ||
United States [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 245,521,027 | 8,208,660 | 230,791,164 | 196,462,345 | |
Taiwan [member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 51,244,470 | 1,713,289 | 45,630,792 | 35,413,647 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 239,532,971 | 229,944,505 | 8,008,458 | ||
Asia [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 75,938,364 | 2,538,896 | 56,031,108 | 30,201,332 | |
Europe [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 38,613,132 | 1,290,977 | 36,844,258 | 26,445,240 | |
Other geographical areas [member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 1,865,191 | $ 62,360 | 1,795,099 | $ 1,918,644 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 26,645,450 | 25,686,256 | 890,854 | ||
China [member] | |||||
Disclosure of geographical areas [line items] | |||||
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | $ 68,747,648 | $ 59,058,239 | $ 2,298,484 |
Operating Segments Informatio_5
Operating Segments Information - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2019TWD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018TWD ($) | Dec. 31, 2017TWD ($) | |
Disclosure of operating segments [line items] | ||||
Operating revenue | $ 413,182,184 | $ 13,814,182 | $ 371,092,421 | $ 290,441,208 |
Packaging and EMS segments [member] | Customer One [member] | ||||
Disclosure of operating segments [line items] | ||||
Operating revenue | 103,987,781 | 3,476,689 | $ 92,117,839 | $ 83,873,393 |
Packaging And Testing segments [member] | Customer Two [member] | ||||
Disclosure of operating segments [line items] | ||||
Operating revenue | $ 44,653,072 | $ 1,492,914 |