Exhibit 8
ADVANCED SEMICONDUCTOR ENGINEERING, INC.
LIST OF SUBSIDIARIES
| A. | ASE Holding Limited, a corporation organized under the laws of Bermuda, and its subsidiaries: |
| (1) | ASEP Realty Corporation, a corporation organized under the laws of the Philippines (in the process of being liquidated); |
| (2) | ASE Holding Electronics (Philippines) Inc., a corporation organized under the laws of the Philippines (in the process of being liquidated); and |
| (3) | ASE Investment (Labuan) Inc., a holding company organized under the laws of Malaysia, and its wholly-owned subsidiary, ASE (Korea) Inc., a corporation organized under the laws of Korea. | |
| B. | ASE Marketing and Service Japan Co., Ltd., a corporation organized under the laws of Japan. |
| C. | ASE Network Inc., a corporation organized under the laws of the Republic of China. |
| D. | Omniquest Industrial Limited, a holding company organized under the laws of the British Virgin Islands, and its wholly-owned subsidiary, ASE Corporation, a holding company organized under the laws of the Cayman Islands, and its subsidiaries: |
| (1) | ASE Mauritius Inc., a holding company organized under the laws of Mauritius, and its subsidiaries: |
(a) | ASE (Shanghai) Inc., a corporation organized under the laws of the People's Republic of China, and its subsidiaries, Shanghai Ding Hui Real Estate Development Co., Ltd., a corporation organized under the laws of the People’s Republic of China, and Advanced Semiconductor Engineering (HK) Limited, a corporation organized under the laws of Hong Kong; |
(b) | ASE Hi-Tech (Shanghai) Inc., a corporation organized under the laws of the People’s Republic of China; and |
| (c) | ASE (KunShan) Inc., a corporation organized under the laws of the People's Republic of China. |
| (2) | ASE Labuan Inc., a holding company organized under the laws of Malaysia, and its subsidiary, ASE Electronics Inc, a corporation organized under the laws of the Republic of China. |
| E. | Innosource Limited, a holding company organized under the laws of the British Virgin Islands, and its wholly-owned subsidiary, ASE Module (Shanghai) Inc., a corporation organized under the laws of the People's Republic of China. |
| F. | ASE Technologies, Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated); |
| G. | J&R Holding Limited, a holding company organized under the laws of Bermuda, and its subsidiaries: |
| (1) | J&R Industrial Inc., a corporation organized under the laws of the Republic of China; |
| (2) | ASE Japan Co., Ltd., a corporation organized under the laws of Japan; |
| (3) | ASE (U.S.) Inc., a corporation organized under the laws of the State of California, U.S.A.; |
| (4) | PowerASE Technology Inc., a corporation organized under the laws of the Republic of China; |
| (5) | Global Advanced Packaging Technology Limited, a holding company organized under the laws of the Cayman Islands, and its subsidiaries: |
| (a) | ASE Assembly & Test (H.K.) Limited, a corporation organized under the laws of Hong Kong, and its subsidiary, Global Advanced Packaging Technology North America Inc., a corporation organized under the laws of the State of California, U.S.A. (in the process of being liquidated); and |
| (b) | ASE Assembly & Test (Shanghai) Limited, a corporation incorporated under the laws of the People’s Republic of China, and its subsidiary, Wei Yu Hong Xin Semiconductors Inc., a corporation incorporated under the laws of the People’s Republic of China; |
| (6) | Suzhou ASEN Semiconductors Co., Ltd., a corporation organized under the laws of the People’s Republic of China; and |
| (7) | ASE Weihai Inc., a corporation organized under the laws of the People’s Republic of China; |
| H. | ASE Test Limited, a holding company organized under the laws of Singapore, which has one 99.99%-owned and three wholly-owned subsidiaries: |
| (1) | ASE Test, Inc., a corporation organized under the laws of the Republic of China (99.99% owned by ASE Test Limited); |
| (2) | ASE Test Holdings, Ltd., a holding company organized under the laws of Cayman Islands and its wholly-owned subsidiary, ISE Labs, Inc., a corporation organized under the laws of the State of California, U.S.A. and its subsidiary, ASE Singapore Pte Ltd, a corporation organized under the laws of Singapore; |
| (3) | ASE Test Finance Limited, a holding company organized under the laws of Mauritius; and |
| (4) | ASE Holdings (Singapore) PTE Ltd., a holding company organized under the laws of Singapore and its wholly-owned subsidiary, ASE Electronics (M) SDN, BHD (Malaysia), Inc., a corporation organized under the laws of Malaysia; |
| I. | Advanced Semiconductor Engineering, Inc. has a controlling interest in the following companies: |
| (1) | Universal Scientific Industrial Co., Ltd., a corporation organized under the laws of the Republic of China; |
| (2) | Hung Ching Development & Construction Co. Ltd., a corporation organized under the laws of the Republic of China; |
| (3) | Hung Ching Kwan Co., a corporation organized under the laws of the Republic of China; and |
| (4) | InProComm Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated); |