ASE Technology Holding (ASX) 20-F 10 Apr 23 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
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	4,367,242,902
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
ICFR Auditor Attestation Flag	true
Entity Address, Address Line One	26, Chin 3rd Rd
Entity Address, Address Line Two	Nanzih Dist
Entity Address, City or Town	Kaohsiung
Entity File Number	001-16125
Entity Incorporation, State or Country Code	F5
Entity Address, Postal Zip Code	811
Document Accounting Standard	International Financial Reporting Standards
Security Exchange Name	NYSE
Auditor Name	Deloitte & Touche
Auditor Firm ID	1060
Auditor Location	Taipei, Taiwan
Business Contact [Member]
Document Information [Line Items]
Entity Address, Country	TW
Contact Personnel Name	Joseph Tung
Contact Personnel Email Address	ir@aseglobal.com
Contact Personnel Fax Number	882-2-2757-6121
Entity Address, Address Line One	Room 1901, No. 333, Section 1 Keelung Rd.
Entity Address, City or Town	Taipei
City Area Code	886-2
Local Phone Number	6636-5678
Entity Address, Postal Zip Code	110

Consolidated Balance Sheets

Consolidated Balance Sheets $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
CURRENT ASSETS
Cash and cash equivalents	$ 58,040,394	$ 1,888,721	$ 76,073,345
Financial assets at fair value through profit or loss - current	6,825,157	222,101	2,933,446
Contract assets - current	5,731,173	186,501	5,607,209
Trade receivables, net	114,646,999	3,730,784	115,462,210
Other receivables	16,270,569	529,468	13,732,607
Current tax assets	748,519	24,358	542,180
Inventories	87,337,475	2,842,092	67,832,981
Inventories related to real estate business	5,488,676	178,610	5,412,114
Other financial assets - current	734,465	23,901	140,857
Other current assets	4,543,797	147,862	4,620,779
Total current assets	300,367,224	9,774,398	292,357,728
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss—non-current	2,108,994	68,630	2,502,834
Financial assets at fair value through other comprehensive income—non-current	1,542,271	50,188	2,019,812
Investments accounted for using the equity method	14,679,346	477,688	16,996,600
Property, plant and equipment	268,234,618	8,728,754	239,867,550
Right-of-use assets	11,060,783	359,934	10,680,262
Investment properties	21,729,092	707,097	22,144,787
Goodwill	52,313,399	1,702,356	52,072,413
Other intangible assets	21,177,708	689,154	24,563,707
Deferred tax assets	6,341,772	206,371	5,369,010
Other financial assets - non-current	4,444,059	144,616	1,416,123
Other non-current assets	3,590,576	116,843	3,275,073
Total non-current assets	407,222,618	13,251,631	380,908,171
Total assets	707,589,842	23,026,029	673,265,899
CURRENT LIABILITIES
Short-term borrowings	34,526,510	1,123,544	34,319,464
Financial liabilities at fair value through profit or loss - current	626,760	20,396	417,660
Financial liabilities for hedging - current	12,204,620	397,157	6,716,965
Trade payables	78,997,300	2,570,690	84,470,284
Other payables	57,115,100	1,858,610	46,696,900
Current tax liabilities	18,360,792	597,488	16,362,350
Lease liabilities - current	979,612	31,878	809,536
Current portion of bonds payable	4,998,971	162,674	9,902,710
Current portion of long-term borrowings	5,041,841	164,069	4,526,683
Other current liabilities	16,473,962	536,087	13,022,789
Total current liabilities	229,325,468	7,462,593	217,245,341
NON-CURRENT LIABILITIES
Financial liabilities for hedging - non-current			4,780,931
Bonds payable	42,851,353	1,394,447	42,364,627
Long-term borrowings	94,947,610	3,089,737	117,164,876
Deferred tax liabilities	8,585,132	279,373	7,590,197
Lease liabilities - non-current	6,728,875	218,968	6,590,348
Net defined benefit liabilities	4,325,492	140,758	5,864,071
Other non-current liabilities	7,549,527	245,673	3,494,448
Total non-current liabilities	164,987,989	5,368,956	187,849,498
Total liabilities	394,313,457	12,831,549	405,094,839
Share capital
Ordinary shares	43,642,185	1,420,182	44,034,146
Shares subscribed in advance	37,656	1,225	52,356
Total share capital	43,679,841	1,421,407	44,086,502
Capital surplus	142,607,490	4,640,660	143,693,168
Retained earnings
Legal reserve	12,582,960	409,468	6,300,198
Special reserve	10,367,052	337,359	9,569,027
Unappropriated earnings	91,556,474	2,979,384	69,712,555
Total retained earnings	114,506,486	3,726,211	85,581,780
Other equity	(4,166,449)	(135,582)	(12,246,443)
Treasury shares	(1,959,107)	(63,752)	(7,488,362)
Equity attributable to owners of the Company	294,668,261	9,588,944	253,626,645
NON-CONTROLLING INTERESTS	18,608,124	605,536	14,544,415
Total equity	313,276,385	10,194,480	268,171,060
TOTAL	$ 707,589,842	$ 23,026,029	$ 673,265,899

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 TWD ($) $ / shares	Dec. 31, 2020 TWD ($) $ / shares
Statement [LineItems]
OPERATING REVENUES	$ 670,872,643	$ 21,831,196	$ 569,997,133	$ 476,978,710
OPERATING COSTS	535,942,631	17,440,372	459,628,356	398,994,442
GROSS PROFIT	134,930,012	4,390,824	110,368,777	77,984,268
OPERATING EXPENSES
Selling and marketing expenses	6,920,503	225,204	6,386,763	5,605,464
General and administrative expenses	23,464,019	763,554	20,804,032	18,200,304
Research and development expenses	24,369,907	793,033	21,053,633	19,302,418
Total operating expenses	54,754,429	1,781,791	48,244,428	43,108,186
OTHER OPERATING INCOME AND EXPENSES, NET	1,014,328	33,008	1,189,829	502,492
PROFIT FROM OPERATIONS	81,189,911	2,642,041	63,314,178	35,378,574
NON-OPERATING INCOME AND EXPENSES
Other income	1,730,740	56,321	1,600,099	1,474,547
Other gains and losses	1,667,382	54,259	17,211,099	1,827,576
Finance costs	(4,009,782)	(130,484)	(2,831,307)	(3,459,511)
Share of the profit or loss of associates and joint ventures	1,185,377	38,574	899,700	547,612
Total non-operating income and expenses	573,717	18,670	16,879,591	390,224
PROFIT BEFORE INCOME TAX	81,763,628	2,660,711	80,193,769	35,768,798
INCOME TAX EXPENSE	17,145,534	557,941	17,943,772	7,116,898
PROFIT FOR THE YEAR	64,618,094	2,102,770	62,249,997	28,651,900
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit obligation	1,157,261	37,659	51,167	(594,778)
Unrealized gain (loss) on equity instruments at fair value through other comprehensive income	(423,303)	(13,775)	202,092	(166,239)
Share of other comprehensive income (loss) of associates and joint ventures	(2,929,474)	(95,329)	3,595,194	2,656,966
Income tax relating to items that will not be reclassified subsequently to profit or loss	161,609	5,259	(179,403)	(122,901)
Items that will not be reclassified subsequently to profit or loss	(2,033,907)	(66,186)	3,669,050	1,773,048
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating foreign operations	10,326,729	336,047	(4,094,565)	(831,784)
Unrealized gain (loss) on debt investments at fair value through other comprehensive income	(16,746)	(545)	63,722	(2,136)
Gain (loss) on hedging instruments	509,229	16,571	738,600	(574,824)
Share of other comprehensive income (loss) of associates and joint ventures	(152,833)	(4,974)	29,209	131,009
Items that may be reclassified subsequently to profit or loss	10,666,379	347,099	(3,263,034)	(1,277,735)
Other comprehensive income for the year, net of income tax	8,632,472	280,913	406,016	495,313
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	73,250,566	2,383,683	62,656,013	29,147,213
NET PROFIT ATTRIBUTABLE TO:
Owners of the Company	61,501,545	2,001,352	60,150,167	26,970,580
Non-controlling interests	3,116,549	101,418	2,099,830	1,681,320
PROFIT FOR THE YEAR	64,618,094	2,102,770	62,249,997	28,651,900
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO:
Owners of the Company	69,706,868	2,268,366	60,630,154	27,440,726
Non-controlling interests	3,543,698	115,317	2,025,859	1,706,487
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 73,250,566	$ 2,383,683	$ 62,656,013	$ 29,147,213
EARNINGS PER SHARE
Basic | (per share)	$ 14.39	$ 0.47	$ 13.97	$ 6.32
Diluted | (per share)	13.81	0.45	13.54	6.17
American depositary shares [member]
EARNINGS PER SHARE
Basic | (per share)	28.77	0.94	27.94	12.65
Diluted | (per share)	$ 27.61	$ 0.9	$ 27.07	$ 12.33

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity shares in Thousands, $ in Thousands, $ in Thousands	TWD ($)	USD ($)	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 financial assets at fair value through other comprehensive income [member] TWD ($)	Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member] USD ($)	Gain loss on hedging instrument [Member] TWD ($)	Gain loss on hedging instrument [Member] USD ($)	Unearned Employee Compensation [Member] TWD ($)	Unearned Employee Compensation [Member] USD ($)	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 ($)	Non-controlling interests [member] USD ($)
Beginning balance at Dec. 31, 2019	$ 212,802,312		$ 43,305,287		$ 138,910,363		$ 2,203,895		$ 6,902,782		$ 21,029,962		$ 30,136,639		$ (10,762,684)		$ (203,098)						$ (10,965,782)		$ (1,959,107)		$ 199,427,400		$ 13,374,912
Beginning balance, shares at Dec. 31, 2019 | shares			4,330,528	4,330,528
Appropriation of earnings
Legal reserve							1,697,489				(1,697,489)
Special reserve									3,944,915		(3,944,915)
Cash dividends distributed by the Company	(8,668,331)										(8,668,331)		(8,668,331)														(8,668,331)
Total appropriation of earnings	(8,668,331)						1,697,489		3,944,915		(14,310,735)		(8,668,331)														(8,668,331)
Change from investments in associates accounted for using the equity method	22,774				22,774																						22,774
Other changes in the capital surplus	1,608				1,608																						1,608
Net profit for the year	28,651,900										26,970,580		26,970,580														26,970,580		1,681,320
Other comprehensive income (loss) for the year, net of income tax	495,313										(469,748)		(469,748)		(879,255)		2,248,414		$ (429,265)				939,894				470,146		25,167
Total comprehensive income (loss)	29,147,213										26,500,832		26,500,832		(879,255)		2,248,414		(429,265)				939,894				27,440,726		1,706,487
Cash dividends received by subsidiaries from the Company	145,741				145,741																						145,741
Disposal of interest in investments accounted for using the equity method	2,313				2,199						(980)		(980)				1,094						1,094				2,313
Differences between consideration and carrying amount arising from acquisition or disposal of subsidiaries	(129,942)				(13,502)																						(13,502)		(116,440)
Changes in percentage of ownership interest in subsidiaries	(4,128,788)				(780,533)						(2,760,175)		(2,760,175)														(3,540,708)		(588,080)
Issue of ordinary shares under employee share options	1,799,425		$ 210,633		1,588,792																						1,799,425
Issue of ordinary shares under employee share options (Shares) | shares			21,064	21,064
Cash dividends distributed by subsidiaries	(346,774)																												(346,774)
Additional non-controlling interest arising on issue of employee share options by subsidiaries	1,089,565				(109,892)						(392,447)		(392,447)														(502,339)		1,591,904
Disposal of investments in equity instruments at fair value through other comprehensive income											18,508		18,508				(18,508)						(18,508)
Ending balance at Dec. 31, 2020	231,737,116		$ 43,515,920		139,767,550		3,901,384		10,847,697		30,084,965		44,834,046		(11,641,939)		2,027,902		(429,265)				(10,043,302)		(1,959,107)		216,115,107		15,622,009
Ending balance, shares at Dec. 31, 2020 | shares			4,351,592	4,351,592
Appropriation of earnings
Legal reserve							2,398,814				(2,398,814)
Special reserve									(1,278,670)		1,278,670
Cash dividends distributed by the Company	(18,389,856)										(18,389,856)		(18,389,856)														(18,389,856)
Total appropriation of earnings	(18,389,856)						2,398,814		(1,278,670)		(19,510,000)		(18,389,856)														(18,389,856)
Change from investments in associates accounted for using the equity method	(30,533)				(30,533)						450,054		450,054				(450,054)						(450,054)				(30,533)
Other changes in the capital surplus	1,633				1,633																						1,633
Net profit for the year	62,249,997										60,150,167		60,150,167														60,150,167		2,099,830
Other comprehensive income (loss) for the year, net of income tax	406,016										25,842		25,842		(3,751,707)		3,654,754		551,098				454,145				479,987		(73,971)
Total comprehensive income (loss)	62,656,013										60,176,009		60,176,009		(3,751,707)		3,654,754		551,098				454,145				60,630,154		2,025,859
Buy-back of ordinary shares	(5,529,255)																								(5,529,255)		(5,529,255)
Issue of convertible bonds by subsidiary	393,199																												393,199
Cash dividends received by subsidiaries from the Company	305,737				305,737																						305,737
Changes in percentage of ownership interest in subsidiaries	(5,337,683)				(58,448)						(2,530,714)		(2,530,714)														(2,589,162)		(2,748,521)
Issue of ordinary shares under employee share options	3,054,372		$ 570,582		3,648,781																$ (1,164,991)		(1,164,991)				3,054,372
Issue of ordinary shares under employee share options (Shares) | shares			57,058	57,058
Cash dividends distributed by subsidiaries	(1,062,529)																												(1,062,529)
Additional non-controlling interest arising on issue of employee share options by subsidiaries	372,846				58,448																						58,448		314,398
Disposal of investments in equity instruments at fair value through other comprehensive income											1,042,241		1,042,241				(1,042,241)						(1,042,241)
Ending balance at Dec. 31, 2021	268,171,060		$ 44,086,502		143,693,168		6,300,198		9,569,027		69,712,555		85,581,780		(15,393,646)	$ (500,932)	4,190,361		121,833		(1,164,991)		(12,246,443)		(7,488,362)		253,626,645		14,544,415	$ 473,297
Ending balance, shares at Dec. 31, 2021 | shares			4,408,650	4,408,650
Appropriation of earnings
Legal reserve							6,282,762				(6,282,762)
Special reserve									798,025		(798,025)
Cash dividends distributed by the Company	(30,501,981)										(30,501,981)		(30,501,981)														(30,501,981)
Total appropriation of earnings	(30,501,981)						6,282,762		798,025		(37,582,768)		(30,501,981)														(30,501,981)
Donations from shareholders	471,894				471,894																						471,894
Change from investments in associates accounted for using the equity method	7,623				7,623						152,102		152,102				(152,102)						(152,102)				7,623
Other changes in the capital surplus	1,186				1,186																						1,186
Net profit for the year	64,618,094	$ 2,102,770									61,501,545		61,501,545														61,501,545		3,116,549
Other comprehensive income (loss) for the year, net of income tax	8,632,472	280,913									895,896		895,896		9,864,258		(2,953,279)	$ (96,104)	398,448				7,309,427				8,205,323		427,149
Total comprehensive income (loss)	73,250,566	2,383,683									62,397,441		62,397,441		9,864,258		(2,953,279)		398,448				7,309,427				69,706,868		3,543,698
Buy-back of ordinary shares	(205,608)																								(205,608)		(205,608)
Cancelation of treasury shares			$ (550,000)		(2,463,716)						(2,721,147)		(2,721,147)												5,734,863
Cancelation of treasury shares, shares | shares			(55,000)	(55,000)
Issue of convertible bonds by subsidiary	1,092,004																												1,092,004
Cash dividends received by subsidiaries from the Company	38,404				38,404																						38,404
Changes in percentage of ownership interest in subsidiaries	(532,922)				(8,963)						(211,184)		(211,184)														(220,147)		(312,775)
Issue of ordinary shares under employee share options	1,618,328		$ 143,339		742,845																732,144		732,144				1,618,328
Issue of ordinary shares under employee share options (Shares) | shares			14,334	14,334
Cash dividends distributed by subsidiaries	(575,089)																												(575,089)
Additional non-controlling interest arising on issue of employee share options by subsidiaries	440,920				125,049																						125,049		315,871
Disposal of investments in equity instruments at fair value through other comprehensive income											(190,525)		(190,525)				190,525						190,525
Ending balance at Dec. 31, 2022	$ 313,276,385	$ 10,194,480	$ 43,679,841	$ 1,421,407	$ 142,607,490	$ 4,640,660	$ 12,582,960	$ 409,468	$ 10,367,052	$ 337,359	$ 91,556,474	$ 2,979,384	$ 114,506,486	$ 3,726,211	$ (5,529,388)	$ (179,935)	$ 1,275,505	$ 41,507	$ 520,281	$ 16,931	$ (432,847)	$ (14,085)	$ (4,166,449)	$ (135,582)	$ (1,959,107)	$ (63,752)	$ 294,668,261	$ 9,588,944	$ 18,608,124	$ 605,536
Ending balance, shares at Dec. 31, 2022 | shares			4,367,984	4,367,984

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before income tax	$ 81,763,628	$ 2,660,711	$ 80,193,769	$ 35,768,798
Adjustments for:
Depreciation expense	51,520,810	1,676,564	50,470,157	47,525,688
Amortization expense	3,931,079	127,923	4,054,120	3,733,377
Net loss (gain) on fair value change of financial assets and liabilities at fair value through profit or loss	(4,107,745)	(133,672)	1,490,005	71,848
Finance costs	4,009,782	130,484	2,831,307	3,459,511
Interest income	(654,747)	(21,306)	(542,329)	(520,783)
Dividend income	(278,381)	(9,059)	(289,852)	(150,715)
Share based compensations	989,843	32,211	699,211	955,575
Share of profit of associates and joint ventures	(1,185,377)	(38,574)	(899,700)	(547,612)
Gain on disposal of property, plant and equipment	(113,356)	(3,689)	(71,770)	(460,868)
Loss (gain) on disposal of investments accounted for using the equity method	(80,317)	(2,614)	67,482	(91,297)
Impairment loss recognized on financial assets	119,974	3,904	4,718
Reversal of impairment loss recognized on financial assets				(56,950)
Impairment loss recognized on non-financial assets	2,359,055	76,767	774,712	2,486,066
Gain on disposal of subsidiaries			(17,340,418)	(802,753)
Gain from bargain purchase - acquisition of subsidiary			(33,114)
Net loss (gain) on foreign currency exchange	6,318,273	205,606	(1,668,522)	(2,543,821)
Others	6,766	220	(74,356)	(295,859)
Changes in operating assets and liabilities
Financial assets mandatorily at fair value through profit or loss	7,070,941	230,099	2,174,012	2,188,285
Contract assets	(123,964)	(4,034)	(1,345,069)	1,113,950
Trade receivables	754,156	24,541	(27,957,812)	(9,396,304)
Other receivables	(1,953,605)	(63,573)	(354,849)	(773,411)
Inventories	(21,669,101)	(705,145)	(23,325,588)	(13,559,192)
Other current assets	20,864	679	(819,252)	366,237
Other financial assets	(3,476,090)	(113,117)	(811,510)
Other operating activities assets	(606,418)	(19,734)	26,306	(14,396)
Financial liabilities held for trading	(5,928,083)	(192,908)	(3,814,095)	(2,763,864)
Trade payables	(5,456,906)	(177,576)	13,654,819	14,032,779
Other payables	7,047,162	229,325	5,938,081	3,601,102
Other current liabilities	1,592,098	51,809	5,552,277	23,520
Other operating activities liabilities	5,265,384	171,344	2,017,904	(301,838)
Cash generated from operations	127,135,725	4,137,186	90,600,644	83,047,073
Interest received	652,679	21,239	527,551	479,900
Dividend received	957,611	31,162	655,537	512,287
Interest paid	(3,494,516)	(113,717)	(2,625,883)	(3,442,545)
Income tax paid	(14,250,527)	(463,733)	(7,423,947)	(5,536,077)
Net cash generated from operating activities	111,000,972	3,612,137	81,733,902	75,060,638
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of financial assets at fair value through other comprehensive income	(20,000)	(651)	(32,246)	(259,168)
Proceeds from sale of financial assets at fair value through other comprehensive income			672	20,686
Return of capital from financial assets at fair value through other comprehensive income	63,051	2,052	14,201	84,186
Proceeds from sale of financial assets at amortized cost			26,531
Acquisition of associates and joint ventures	(117,589)	(3,826)	(226,560)	(186,071)
Proceeds from disposal of investments accounted for using the equity method				2,271,618
Net cash outflow on acquisition of subsidiaries			(180,718)	(8,745,638)
Proceeds from disposal of subsidiaries			23,941,276	3,717,039
Return of capital by investee accounted for using the equity method				125,005
Payments for property, plant and equipment	(72,639,905)	(2,363,811)	(70,905,659)	(62,077,446)
Proceeds from disposal of property, plant and equipment	749,757	24,398	1,605,002	4,449,113
Payments for intangible assets	(382,767)	(12,456)	(1,069,866)	(982,655)
Proceeds from disposal of intangible assets	4,932	161	1,421	8,353
Payments for right-of-use assets	(682,602)	(22,213)	(956,218)	(118,354)
Payments for investment properties	(114,786)	(3,735)		(6,352)
Increase in other financial assets	(268,205)	(8,728)	(372,091)	(822,959)
Decrease in other financial assets	252,845	8,228	447,665	1,083,934
Increase in other non-current assets	(267,003)	(8,689)	(1,416,675)	(1,338,269)
Decrease in other non-current assets	280,916	9,141	324,270	1,244,650
Income tax paid	(842,440)	(27,414)	(570,700)
Proceeds from disposal of right-of-use assets			278,126	585,902
Other investing activities items	31,922	1,039		123
Net cash used in investing activities	(73,951,874)	(2,406,504)	(49,091,569)	(60,946,303)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	1,866,253	60,731	10,043,398
Repayment of short-term borrowings				(1,502,323)
Proceeds from bonds offering	6,365,377	207,139	3,280,943	19,967,149
Repayment of bonds payable	(9,904,800)	(322,317)	(7,000,000)	(250,000)
Proceeds from long-term borrowings	214,642,236	6,984,778	190,192,666	180,020,420
Repayment of long-term borrowings	(244,158,657)	(7,945,287)	(174,173,841)	(206,520,559)
Repayment of the principle portion of lease liabilities	(1,035,019)	(33,681)	(907,403)	(844,357)
Dividends paid	(29,990,842)	(975,947)	(18,082,500)	(8,520,982)
Proceeds from exercise of employee share options	1,069,255	34,795	2,727,915	1,934,530
Payments for buy-back of ordinary shares	(205,608)	(6,691)	(5,529,255)
Decrease in non-controlling interests	(1,108,010)	(36,056)	(6,400,212)	(6,291,089)
Other financing activities items	1,009	33	(22,557)	11,867
Net cash used in financing activities	(62,458,806)	(2,032,503)	(5,870,846)	(21,995,344)
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY	7,376,757	240,051	(2,236,213)	(711,795)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(18,032,951)	(586,819)	24,535,274	(8,592,804)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	76,073,345	2,475,540	51,538,071	60,130,875
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 58,040,394	$ 1,888,721	$ 76,073,345	$ 51,538,071

General Information

General Information	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
General Information	1. GENERAL INFORMATION ASE Technology Holding Co., Ltd. (the “Company”) is a corporation incorporated in Nanzih Technology Industrial Park under the laws of Republic of China (“R.O.C.”) starting from April 30, 2018 (date of incorporation). The Company and its subsidiaries (collectively referred to as the “Group”) offer a comprehensive range of semiconductors packaging, testing, and electronic manufacturing services (“EMS”). The Company’s subsidiaries, Advanced Semiconductor Engineering, Inc. (symbol “2311”, “ASE”) and Siliconware Precision Industries Co., Ltd. (symbol “2325”, “SPIL”), entered into and executed a joint share exchange agreement to establish the Company and the Company acquired all issued and outstanding ordinary shares of ASE and SPIL on April 30, 2018. 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. The ordinary shares of the Company’s subsidiary, Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”), have been listed on the Shanghai Stock Exchange 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, 2022
Text block [abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were authorized for issue by the management on March 15, 2023.

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, 2022
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 applied the“Annual Improvements to IFRS Standards 2018–2020,” amendments to IFRS 3“Reference to the Conceptual Framework,” amendments to IAS 16 “Property, Plant and Equipment - Proceeds before Intended Use” and amendment to IAS 37 “Onerous Contracts - Cost of Fulfilling a Contract.” The adoption of aforementioned IFRSs did not have a material impact on the Group’s accounting policies. 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 Announced by IASB (Note 1) Amendments to IAS 1 “Disclosure of Accounting Policies” January 1, 2023 (Note 2) Amendments to IAS 8 “Definition of Accounting Estimates” January 1, 2023 (Note 3) Amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction” January 1, 2023 (Note 4) 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 16“Leases Liability in a Sale and Leaseback” January 1, 2024 (Note 5) Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” January 1, 2024 Amendments to IAS 1 “Non-current January 1, 2024 Note 1: Unless stated otherwise, the above IFRSs are effective for annual reporting periods beginning on or after their respective effective dates. Note 2: The amendments will be applied prospectively for annual reporting periods beginning on or after January 1, 2023. Note 3: The amendments will be applicable to changes in accounting estimates and changes in accounting policies that occur on or after the beginning of the annual reporting period beginning on or after January 1, 2023. Note 4: Except for deferred taxes that were recognized on January 1, 2022 for temporary differences associated with leases and decommissioning obligations, the amendments were applied prospectively to transactions that occur on or after January 1, 2022. Note 5: A seller-lessee shall apply the Amendments to IFRS 16 retrospectively to sale and leaseback transactions entered into after the date of initial application of IFRS 16. 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 is continuously assessing the possible impact that the application of other standards and interpretations will have on the Group’s financial position and financial performance and will disclose the relevant impact when the assessment is completed. 1) Amendments to IAS 1 “Disclosure of Accounting Policies” The amendments specify that the Group should refer to the definition of material to determine its material accounting policy information to be disclosed. Accounting policy information is material if it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements. The amendments also clarify that: • Accounting policy information that relates to immaterial transactions, other events or conditions is immaterial and need not be disclosed; • The Group may consider the accounting policy information as material because of the nature of the related transactions, other events or conditions, even if the amounts are immaterial; and • Not all accounting policy information relating to material transactions, other events or conditions is itself material. The amendments also illustrate that accounting policy information is likely to be considered as material to the financial statements if that information relates to material transactions, other events or conditions and: a) the Group changed its accounting policy during the reporting period and this change resulted in a material change to the information in the financial statements; b) the Group chose the accounting policy from options permitted by the standards; c) the accounting policy was developed in accordance with IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” in the absence of an IFRS that specifically applies; d) the accounting policy relates to an area for which the Group is required to make significant judgements or assumptions in applying an accounting policy, and the Group discloses those judgements or assumptions; or e) the accounting is complex and users of the financial statements would otherwise not understand those material transactions, other events or conditions. 2) Amendments to IAS 8 “Definition of Accounting Estimates” The amendments define that accounting estimates are monetary amounts in financial statements that are subject to measurement uncertainty. In applying accounting policies, the Group may be required to measure items at monetary amounts that cannot be observed directly and must instead be estimated. In such a case, the Group uses measurement techniques and inputs to develop accounting estimates to achieve the objective. The effects on an accounting estimate of a change in a measurement technique or a change in an input are changes in accounting estimates unless they result from the correction of prior period errors. 3) Amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction” The amendments clarify that the initial recognition exemption under IAS 12 does not apply to transactions in which equal taxable and deductible temporary differences arise on initial recognition. The Group shall recognize a deferred tax asset (to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized) and a deferred tax liability for all deductible and taxable temporary differences associated with leases and decommissioning obligations on January 1, 2022, and the Group shall recognize the cumulative effect of initial application in retained earnings at that date. The Group shall apply the amendments prospectively to transactions other than leases and decommissioning obligations that occur on or after January 1, 2022. 4) Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” “Non-current The 2020 amendments clarify that for a liability to be classified as non-current, non-current The 2020 amendments also stipulate 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 2022 amendments further clarify that only covenants with which an entity is required to comply on or before the reporting date should affect the classification of a liability as current or non-current. The 2020 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, 2022
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 The consolidated financial statements have been prepared on the historical cost basis except for financial instruments measured at fair value, contingent considerations assumed in business combination, 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 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). 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 non-controlling 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 non-controlling 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 2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 The Company ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 USI Inc. (“USIINC”) Holding company R.O.C. 100.0 100.0 SPIL Engaged in the assembly, testing and turnkey services of integrated circuit R.O.C. 100.0 100.0 ASE Social Enterprise Co., Ltd. Engaged in social services and was established in June 2022 R.O.C. — 100.0 ASE A.S.E. Holding Limited Holding company Bermuda 100.0 100.0 J & R Holding Limited (“J&R Holding”) Holding company Bermuda 100.0 100.0 Innosource Limited Holding company British Virgin Islands 100.0 100.0 Omniquest Industrial Limited Holding company British Virgin Islands 71.0 71.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. 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. 67.1 67.1 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. 7.6 7.6 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (acquired from ASE Test Limited (“ASE Test”) in November 2022) Singapore — 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (acquired from ASE Holdings (Singapore) Pte Ltd in November 2022) Malaysia — 100.0 ASE Test, Inc. Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 19.0 19.0 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Liquidation completed in February 2022 R.O.C. 100.0 — AMPI Engaged in the manufacturing of integrated circuit R.O.C. 43.4 43.4 A.S.E. Holding Limited ASE Investment (Labuan) Inc. Holding company Malaysia 70.1 70.1 ASE Test Holding company Singapore 10.2 10.2 ASE Technology Partners, Limited Holding company British Cayman Islands 100.0 100.0 Integrated Solutions Enterprise Europe (“ITGEU”) Trading company, and was acquired in October 2021 (Note 29) Belgium 100.0 100.0 J&R Holding ASE Test Holding company Singapore 89.8 89.8 Omniquest Industrial Limited Holding company British Virgin Islands 8.4 8.4 J&R Industrial Inc. Engaged in leasing equipment and investing activity R.O.C. 100.0 100.0 ASE Japan Co., Ltd. Engaged in the packaging and testing of semiconductors Japan 100.0 100.0 ASE (U.S.) Inc. After-sales service and sales support U.S.A. 100.0 100.0 Global Advanced Packaging Technology Limited Holding company British Cayman Islands 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 8.5 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Investment (Kun Shan) Limited Holding company (returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 85.9 100.0 Super Zone Holdings Limited Advanced Semiconductor Engineering (China) Ltd. Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. ASE (Korea) Inc. (“ASE Korea”) Engaged in the packaging and testing of semiconductors Korea 100.0 100.0 ASE Technology Partners, Limited ASE Technology Acquisition Corporation Holding company British Cayman Islands 100.0 100.0 ASE Test 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 Investment (Labuan) Inc. Holding company Malaysia 29.9 29.9 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Singapore 100.0 — ASE Test Holdings, Ltd. ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ISE Labs, Inc. ISE Services, Inc. Engaged in wafer procurement and customer product management services U.S.A. 100.0 100.0 ASE Holdings (Singapore) Pte Ltd ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Malaysia 100.0 — Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 GAPT Holding Limited Holding company British Virgin Islands (Note 2 ) — GAPT Holding Limited Global Advanced Packaging Test (Hongkong) Limited Engaged in the trading of substrates Hong Kong (Note 2 ) — Global Advanced Packaging Test (Hongkong) Limited Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China (Note 2 ) — ASE (Weihai) Inc. Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in October 2021 through share exchange under restructure) Shandong, China (Note 2 ) — ASEN ASE Advanced Semiconductor (Shanghai) Limited Engaged in the packaging and testing of semiconductors (acquired from Global Advanced Packaging Technology Limited in November 2021) Shanghai, China (Note 2 ) — ASE Assembly & Test (Shanghai) Limited ASE Investment (Kun Shan) Limited Holding company ( returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 14.1 — Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductor Shanghai, China 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) Engaged in the development, construction and sale of real estate properties Shanghai, China 60.0 60.0 DH Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd Engaged in the development, construction and leasing of properties for shopping center Kun Shan, China 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yao Estate Development Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Business Management Co., Ltd. Engaged in the management of commercial complex services and department store trading Shanghai, China 100.0 100.0 ASE Investment (Kun Shan) Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 91.5 91.5 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE (Shanghai) Inc. Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 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 40.0 40.0 Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 0.8 0.8 USIINC Huntington Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Huntington Holdings International Co., Ltd. Unitech Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Real Tech Holdings Limited Holding company British Virgin Islands 100.0 100.0 Universal ABIT Holding Co., Ltd. In the process of liquidation British Cayman Islands 100.0 100.0 Real Tech Holdings Limited USI Enterprise Limited (“USIE”) Engaged in the service of investment advisory and warehousing management Hong Kong 100.0 100.0 USIE USISH Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 77.2 77.3 USISH Universal Global Technology Co., Limited (“UGT”) Holding company Hong Kong 100.0 100.0 Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) Engaged in the designing and manufacturing of electronic components Kun Shan, China 100.0 100.0 Universal Global Technology (Shanghai) Co., Ltd. Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology Shanghai, China 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sales of electronic components and telecommunications equipment Shanghai, China 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Universal Global Technology (Huizhou) Co., Ltd. Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services Huizhou, China 100.0 100.0 FINANCIERE AFG (”FAFG”) Holding company France 10.4 10.4 UGT Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 100.0 100.0 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services R.O.C. 100.0 100.0 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 100.0 100.0 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 100.0 100.0 USI Japan Co., Ltd. Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories Japan 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory Hong Kong 100.0 100.0 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities France 100.0 100.0 UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED Engaged in IC assembly for wearable devices Vietnam 100.0 100.0 Universal Global Industrial Co., Limited Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico (Note 1 ) (Note 1 ) UGTW Universal Scientific Industrial Co., Ltd. Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories R.O.C. 100.0 100.0 Universal Global Electronics Co., Ltd. Universal Scientific Industrial Poland Sp. z o.o. (“USIPL”) Engaged in the design and manufacturing of electronic components and new electronic applications. Poland 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. USI Science and Technology (Shenzhen) Co., Ltd. Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties. Shenzhen, China 100.0 100.0 USIFR FAFG Holding company France 89.6 89.6 FAFG ASTEELFLASH GROUP Holding company (acquired 1 share from USIFR in October 2021 and merged by FAFG in January 2022 ) France 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia 0.1 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Mexico 0.1 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) United Kingdom — 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) France — 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 100.0 ASTEELFLASH HONG KONG LIMITED Holding company (acquired from ASTEELFLASH GROUP in January 2022) Hong Kong — 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Germany — 100.0 ASTEELFLASH US HOLDING CORP. Holding company (acquired from ASTEELFLASH GROUP in January 2022) U.S.A. — 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.5 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Czech Republic — 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 ASTEELFLASH GROUP ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) United Kingdom 100.0 — ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) France 99.9 — ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 100.0 — ASTEELFLASH HONG KONG LIMITED Holding company (disposed to FAFG in January 2022) Hong Kong 100.0 — ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Mexico 99.9 — ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Germany 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 99.9 — ASTEELFLASH US HOLDING CORP. Holding company (disposed to FAFG in January 2022) U.S.A. 100.0 — AFERH TUNISIE Engaged in the management, training and consulting of human resources (disposed to FAFG in January 2022) Tunisia 0.5 — ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 0.1 — ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Czech Republic 100.0 — ASTEELFLASH (BEDFORD) LIMITED ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH TECHNOLOGIE ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France (Note1 ) (Note1 ) ASTEELFLASH FRANCE ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 99.9 99.9 ASTEELFLASH TECHNOLOGIE Engaged in projection of plastic and the design and manufacturing of industrial components France 100.0 100.0 ASTEELFLASH BRETAGNE Engaged in the design and manufacturing of electronic components France 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) AFERH TUNISIE Engaged in the management, training and consulting of organization and human resources Tunisia 99.5 99.5 ASTEELFLASH HONG KONG LIMITED Asteelflash Suzhou Co., Ltd. Engaged in the design and manufacturing of electronic components Suzhou, China 100.0 100.0 Asteelflash Suzhou Co., Ltd. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH GERMANY GmbH ASTEELFLASH HERSFELD GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH EBERBACH GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH BONN GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH SCHWANDORF GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 EN ELECTRONICNETWORK SRL Engaged in the design and manufacturing of electronic components Romania 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH MEXICO S.A. de C.V. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH US HOLDING CORP. ASTEELFLASH USA CORP. Engaged in the design and manufacturing of electronic components U.S.A. 100.0 100.0 ASTEELFLASH USA CORP. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) SPIL SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities (merged by SPIL in March 2022) R.O.C. 100.0 — SPIL (B.V.I.) Holding Limited Siliconware USA, Inc. Engaged in marketing activities U.S.A. 100.0 100.0 SPIL (Cayman) Holding Limited Engaged in investing activities British Cayman Islands 100.0 100.0 SPIL (Cayman) Holding Limited Siliconware Technology (Suzhou) Limited Engaged in the packaging and testing of semiconductors Suzhou, China 100.0 100.0 Note 1: The number of shares held was 1 share or 3 shares and the percentage of ownership was less than 0.1%. Note 2: In December 2021, the Company’s board of directors resolved to dispose its 100% shareholdings in those subsidiaries, which were settled in December 2021 and resulted in losing its control over those subsidiaries. Refer to Note 30 DISPOSAL OF SUBSIDIARIES for related disclosure. 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 re-assessment, non-controlling Where the consideration the Group transfers in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and considered as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with the corresponding adjustments being made against goodwill or gains on bargain purchases. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period about facts and circumstances that existed as of the acquisition date. The measurement period does not exceed 1 year from the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration not classified as equity is remeasured at fair value at the end of subsequent reporting period with any gain or loss recognized in profit or loss. When a business combination is achieved in stages, the Group’s previously held equity interest in an acquiree is remeasured to fair value at acquisition date, 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 had those interest been 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 using the acquisition method but is accounted for at the carrying amounts of the entities. The Group elected not to restate comparative information of the prior period in the financial statements as the business combination was an organization restructure under common control. f. Foreign currencies In preparing the financial statements of each individual 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 non-monetary non-monetary Non-monetary 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 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 non-controlling Goodwill and fair value adjustments recognized on identifiable assets and liabilities of acquired foreign operation are treated as assets and liabilities of the foreign operation and translated at the rates of exchange prevailing at the end of each reporting period. Exchange differences are recognized in other comprehensive income. g. Inventories and inventories related to real estate business Inventories, including raw materials, 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 adjust

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2022
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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 on 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 Group considers the recent development of the COVID-19 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, or change in facts and circumstances results in downward revision of future cash flows or upward revision of discount rate, a material impairment loss may arise.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2022
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Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31 2021 2022 NT$ NT$ US$ (Note 4) Cash on hand $ 5,638 $ 5,989 $ 195 Checking accounts and demand deposits 47,094,687 47,632,415 1,550,030 Cash equivalents (time deposits with original maturity of less than three months and repurchase agreements collateralized by bonds) 28,973,020 10,401,990 338,496 $ 76,073,345 $ 58,040,394 $ 1,888,721

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2022
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Financial Instruments at Fair Value Through Profit or Loss	7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31 2021 2022 NT$ NT$ US$ (Note 4) Financial assets mandatorily classified as at FVTPL Derivative instruments (non-designated Swap contracts $ 85,629 $ 3,205,828 $ 104,323 Forward exchange contracts 23,373 246,710 8,028 December 31 2021 2022 NT$ NT$ US$ (Note 4) Call option and put option of convertible bonds 8,463 — — Target redemption forward contracts 500 — — Non-derivative Quoted ordinary shares 2,683,193 2,521,964 82,069 Private-placement funds 1,322,686 1,599,932 52,064 Unquoted preferred shares 583,270 628,156 20,441 Contingent considerations (Note 29) 394,943 438,176 14,259 Open-end 334,223 293,385 9,547 5,436,280 8,934,151 290,731 Current 2,933,446 6,825,157 222,101 Non-current $ 2,502,834 $ 2,108,994 $ 68,630 Financial liabilities held for trading Derivative instruments (non-designated Swap contracts $ 360,797 $ 543,547 $ 17,688 Forward exchange contracts 56,863 83,213 2,708 Current $ 417,660 $ 626,760 $ 20,396 a. At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows: Currency Maturity Notional Amount (In Thousands) December 31, 2021 Sell RMB/Buy US$ 2022.01 RMB2,617,518/US$409,000 Sell NT$/Buy US$ 2022.01 2022.12 NT$52,916,127/US$1,903,000 Sell US$/Buy RMB 2022.02 US$54,415/RMB349,800 Sell US$/Buy JPY 2022.01 US$17,671/JPY2,000,000 Sell US$/Buy KRW 2022.01 US$37,500/KRW44,418,750 Sell US$/Buy NT$ 2022.01 2022.04 US$570,130/NT$15,845,090 December 31, 2022 Sell RMB/Buy US$ 2023.01 RMB2,436,980/US$350,000 Sell NT$/Buy US$ 2023.01 2023.12 NT$78,424,577/US$2,690,000 Sell US$/Buy KRW 2023.01 US$42,000/KRW54,152,400 Sell US$/Buy NT$ 2023.01 US$530,320/NT$16,220,105 b. At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: Currency Maturity Period Notional Amount (In Thousands) December 31, 2021 Sell RMB/Buy JPY 2022.01 RMB35,127/JPY630,000 Sell RMB/Buy US$ 2022.01 RMB727,645/US$114,000 Sell NT$/Buy US$ 2022.01 2022.03 NT$3,465,805/US$125,000 Sell US$/Buy RMB 2022.01 2022.06 US$265,000/RMB1,701,695 Sell US$/Buy EUR 2022.01 US$460/EUR407 Sell US$/Buy JPY 2022.01 2022.02 US$94,747/JPY10,789,851 Sell US$/Buy MYR 2022.01 2022.02 US$8,000/MYR33,430 Sell US$/Buy NT$ 2022.01 US$10,000/NT$277,735 Sell US$/Buy SGD 2022.01 2022.02 US$16,900/SGD22,925 December 31, 2022 Sell RMB/Buy JPY 2023.01 RMB42,181/JPY810,000 Sell RMB/Buy NT$ 2023.01 2023.02 RMB7,000/NT$30,722 Sell RMB/Buy US$ 2023.01 2023.02 RMB1,081,934/US$155,418 Sell EUR/Buy JPY 2023.01 EUR697/JPY100,000 Sell NT$/Buy US$ 2023.01 2023.03 NT$4,010,015/US$130,000 Sell US$/Buy RMB 2023.01 2023.03 US$368,500/RMB2,579,155 Sell US$/Buy EUR 2023.01 2023.10 US$14,668/EUR14,640 Sell US$/Buy JPY 2023.01 US$63,743/JPY8,485,493 Sell US$/Buy KRW 2023.01 US$2,000/KRW2,534,800 Sell US$/Buy MYR 2023.01 2023.03 US$25,000/MYR112,639 Sell US$/Buy NT$ 2023.01 2023.03 US$125,410/NT$3,830,145 Sell US$/Buy PLN 2023.01 2023.12 US$12,000/PLN61,129 Sell US$/Buy SGD 2023.01 2023.02 US$16,600/SGD22,783 c. As of each balance sheet date, outstanding target redemption forward contracts not accounted for hedge accounting were as follows: Currency Maturity Period Notional Amount (In Thousands) December 31, 2021 Sell EUR/Buy US$ 2022.04 2022.06 EUR2,982/US$3,475 The target redeemable forward contracts held by subsidiaries are weekly settled. If the market exchange rate is lower than the execution rate at the time of settlement, the contract will be settled at the nominal amount, whereas if the market exchange rate is higher than the execution rate, the contract will be settled at a leveraged nominal amount (twice the nominal amount). The contracts last until all the nominal amount of US$ position is fully settled. However, when the accumulated excess of the execution rates over the market exchange rates reach the agreed threshold after the weekly settlement, the contracts will be automatically early terminated.

Financial Assets at Fair Value

Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)	12 Months Ended
	Dec. 31, 2022
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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)	8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (FVTOCI) December 31 2021 2022 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 943,354 $ 482,559 $ 15,703 Investments in debt instruments at FVTOCI 1,076,458 1,059,712 34,485 $ 2,019,812 $ 1,542,271 $ 50,188 a. Investments in equity instruments at FVTOCI December 31 2021 2022 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 820,779 $ 419,491 $ 13,651 Quoted ordinary shares 102,124 45,683 1,486 Unquoted preferred shares 11,245 13,883 452 Limited partnership 9,206 3,502 114 $ 943,354 $ 482,559 $ 15,703 b. Investments in debt instruments at FVTOCI December 31 2021 2022 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,076,458 $ 1,059,712 $ 34,485 The Group purchased 1,000 units of the abovementioned perpetual unsecured subordinate corporate bonds with par value of NT$1,000 thousand with annual interest rate and effective interest rate at 3.5% and 3.2%, respectively.

Credit Risk Management for Inve

Credit Risk Management for Investments in Debt Instruments	12 Months Ended
	Dec. 31, 2022
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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 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. Therefore, 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, 2022
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Trade Receivables, Net	10. TRADE RECEIVABLES, NET December 31 2021 2022 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 109,473,101 $ 109,408,693 $ 3,560,322 Less: Allowance for impairment loss 103,353 164,408 5,350 109,369,478 109,244,285 3,554,972 At FVTOCI 6,092,462 5,402,714 175,812 $ 115,462,210 $ 114,646,999 $ 3,730,784 a. Trade receivables 1) At amortized cost The Group’s average credit terms granted to the customers were 30 to 90 days. The Group evaluates the risk and probability of credit loss of trade receivables by reference to the Group’s past experiences, financial condition of each customer, impact of COVID-19, 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, 2021 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0%-10 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 105,538,390 $ 3,136,438 $ 609,695 $ 99,118 $ 89,460 $ 109,473,101 Loss allowance (Lifetime ECLs) (18,062 ) (1,811 ) (22,785 ) (46,337 ) (14,358 ) (103,353 ) $ 105,520,328 $ 3,134,627 $ 586,910 $ 52,781 $ 75,102 $ 109,369,748 December 31, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0%-10 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 102,857,157 $ 4,765,548 $ 1,413,656 $ 294,937 $ 77,395 $ 109,408,693 Loss allowance (Lifetime ECLs) (20,445 ) (1,778 ) (47,752 ) (70,133 ) (24,300 ) (164,408 ) $ 102,836,712 $ 4,763,770 $ 1,365,904 $ 224,804 $ 53,095 $ 109,244,285 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually 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 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 3,347,125 $ 155,078 $ 46,002 $ 9,598 $ 2,519 $ 3,560,322 Loss allowance (Lifetime ECLs) (665 ) (58 ) (1,554 ) (2,282 ) (791 ) (5,350 ) $ 3,346,460 $ 155,020 $ 44,448 $ 7,316 $ 1,728 $ 3,554,972 The movements of the loss allowance of trade receivables were as follows: December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 136,497 $ 97,358 $ 103,353 $ 3,363 Remeasurement of loss allowance (55,742 ) 17,078 59,490 1,936 Reclassification (6,970 ) — — — Acquisition through business combinations 32,460 — — — Amounts written off (3,944 ) (399 ) — — Disposal of subsidiaries — (4,637 ) — — Effects of foreign currency exchange differences (4,943 ) (6,047 ) 1,565 51 Balance at December 31 $ 97,358 $ 103,353 $ 164,408 $ 5,350 2) At FVTOCI For the trade receivables due from certain customers, the Group decides whether or not to factor these trade receivables to banks without recourse based on the Group’s demand 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 collection 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, 2021 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0 % 0 % 0 % — Gross carrying amount $ 5,991,543 $ 9,415 $ 91,493 $ 11 $ — $ 6,092,462 Loss allowance (Lifetime ECLs) — — — — — — $ 5,991,543 $ 9,415 $ 91,493 $ 11 $ — $ 6,092,462 December 31, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0 % 0 % 0 % — Gross carrying amount $ 5,291,410 $ 22,221 $ 83,767 $ 5,316 $ — $ 5,402,714 Loss allowance (Lifetime ECLs) — — — — — — $ 5,291,410 $ 22,221 $ 83,767 $ 5,316 $ — $ 5,402,714 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually 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 % 0 % 0 % — Gross carrying amount $ 172,190 $ 723 $ 2,726 $ 173 $ — $ 175,812 Loss allowance (Lifetime ECLs) — — — — — — $ 170,190 $ 723 $ 2,726 $ 173 $ — $ 175,812 3) At FVTPL Some of the Group’s subsidiaries sell all of their trade receivables to banks without recourse. The sale will result in the derecognition of these trade receivables because the Group’s subsidiaries will transfer substantially all risks and rewards to banks. These trade receivables are measured at FVTPL because the objective of those subsidiaries’ business model is neither the collecting of contractual cash flows nor the collecting of contractual cash flows and the selling of financial assets. As of December 31, 2022, the trade receivables at FVTPL were all factored to banks without recourse. b. Transfers of financial assets The followings were the Group’s outstanding trade receivables transferred but not yet due: Counterparty Receivables Factoring Proceed Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Annual Interest Rates on Advances Received (%) December 31, 2021 BNP Paribas EUR 12,115 EUR 12,081 EUR 11,475 EUR 34 0.80 First Commercial Bank NT$ 8,565 NT$ — NT$ — NT$ 8,565 1.95 December 31, 2022 BNP Paribas EUR 23,600 EUR 18,283 EUR 17,103 EUR 5,317 0.80 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. As of December 31, 2021, the Group’s issued promissory notes with aggregate amounts of US$2,000 thousand to Citibank Taiwan Ltd. for possible commercial disputes. As of the date that the consolidated financial statements were authorized for issue by the management, the Group did not have a material commercial dispute and also expected to have no material commercial dispute in the foreseeable future.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2022
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Inventories	11. INVENTORIES December 31 2021 2022 NT$ NT$ US$ (Note 4) Finished goods $ 8,454,783 $ 12,628,314 $ 410,944 Work in process 7,950,743 8,821,890 287,078 Raw materials 46,978,647 61,672,903 2,006,928 Supplies 3,339,042 3,344,968 108,850 Raw materials and supplies in transit 1,109,766 869,400 28,292 $ 67,832,981 $ 87,337,475 $ 2,842,092 The cost of inventories recognized as operating costs for the years ended December 31, 2020, 2021 and 2022 were NT$398,068,260 thousand, NT$458,345,579 thousand and NT$534,314,001 thousand (US$17,387,374 thousand), respectively, which included write-downs of inventories at NT$1,493,793 thousand, NT$647,946 thousand and NT$2,031,485 thousand (US$66,108 thousand), respectively.

Inventories Related to Real Est

Inventories Related to Real Estate Business	12 Months Ended
	Dec. 31, 2022
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Inventories Related to Real Estate Business	12. INVENTORIES RELATED TO REAL ESTATE BUSINESS December 31 2021 2022 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 667,630 $ 678,080 $ 22,066 Construction in progress 2,956,958 3,023,070 98,375 Land held for construction 1,787,526 1,787,526 58,169 $ 5,412,114 $ 5,488,676 $ 178,610 Construction in progress is mainly located on Lidu Road in Kun Shan, China. The capitalized borrowing costs for the years ended December 31, 2020, 2021 and 2022 are disclosed in Note 25. As of December 31, 2021 and 2022, inventories related to real estate business of NT$5,412,114 thousand and NT$5,488,676 thousand (US$178,610 thousand), respectively, are expected to be recovered longer than twelve months. Refer to Note 36 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, 2022
Text block [abstract]
Other Financial Assets	13. OTHER FINANCIAL ASSETS December 31 2021 2022 NT$ NT$ US$ (Note 4) Guarantee deposits $ 1,007,651 $ 4,606,790 $ 149,912 Pledged time deposits (Note 36) 415,065 447,459 14,561 Time deposits with original maturity over three months 60,499 63,853 2,078 Others (Note 36) 73,765 60,422 1,966 1,556,980 5,178,524 168,517 Current 140,857 734,465 23,901 Non-current $ 1,416,123 $ 4,444,059 $ 144,616

Investments Accounted for Using

Investments Accounted for Using the Equity Method	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Investments Accounted for Using the Equity Method	14. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD December 31 2021 2022 NT$ NT$ US$ (Note 4) Investments in associates $ 16,500,670 $ 14,163,995 $ 460,918 Investments in joint ventures 495,930 515,351 16,770 $ 16,996,600 $ 14,679,346 $ 477,688 a. Investments in associates 1) Investments in associates accounted for using the equity method that was not individually material consisted of the following: Operating Carrying Amount as of December 31 Name of Associate Main Business Location 2021 2022 NT$ NT$ US$ (Note 4) Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. $ 9,873,978 $ 7,494,541 $ 243,884 ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. 2,717,250 2,748,810 89,450 M-Universe Investment company Singapore 1,859,542 2,090,663 68,033 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,828,921 1,597,745 51,993 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 258,757 244,516 7,957 Chipletz, Inc. (“CHIPLETZ”) Fabless substrate design house U.S.A. 210,937 145,640 4,739 Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business China — 88,189 2,870 Deca Technologies Inc. (“DECA”) Holding company with group engaged in the development of wafer level packaging and interconnect technology U.S.A. 51,434 54,040 1,759 16,800,819 14,464,144 470,685 Less: Deferred gain on transfer of land 300,149 300,149 9,767 $ 16,500,670 $ 14,163,995 $ 460,918 2) At each balance sheet date, the total percentages of ownership held by the Group were as follows: December 31 2021 2022 Yann Yuan 29.45% 27.94% ChipMOS 10.85% 10.85% MU 42.23% 42.23% HC 26.22% 26.22% HCK 27.31% 27.31% CHIPLETZ 20.82% 20.82% DECA 17.85% 17.85% QUESTYLE — 6.67% 3) In 4) In November 2022, the Group’s subsidiary, USISH , ownership of QUESTYLE. The Group considered it has significant influence over QUESTYLE since it involves in making significant decisions by participating in QUESTYLE’s board meeting. 5) At the end of 2022, the Group evaluated the recoverable amount of its investment in CHIPLETZ by using the value in use. The recoverable amount was lower than the carrying amount and, therefore, the Group recognized an impairment loss of NT$61,206 thousand (US$1,992 thousand) under the line item of other gains and losses (Note 25). The value in use of its investment in CHIPLETZ was the present value of cash flow projections made by CHIPLETZ’s management with a discount rate of 6) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) ChipMOS $ 3,835,045 $ 2,643,498 $ 86,023 HC $ 2,141,249 $ 1,420,636 $ 46,230 7) Aggregate information of associates that are not individually material For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net inco m $ 545,833 $ 872,697 $ 1,083,538 $ 35,260 Other comprehensive income (loss) 2,784,094 3,624,403 (3,082,307 ) (100,303 ) Total comprehensive income (loss) $ 3,329,927 $ 4,497,100 $ (1,998,769 ) $ (65,043 ) b. Investments in joint ventures 1) Investment in joint ventures that was not individually material and accounted for using the equity method consisted of the following: Operating Carrying Amount as of December 31 Name of Joint Venture Main Business Location 2021 2022 NT$ NT$ US$ (Note 4) SUMA-USI (“SUMA-USI”) Engaged in the design and production of electronic products China $ 495,930 $ 488,760 $ 15,905 MUtek Electronics Co., Ltd. (“MUtek”) Engaged in the production and wholesale of electronic products R.O.C. — 26,591 865 $ 495,930 $ 515,351 $ 16,770 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2021 2022 SUMA-USI 49.00 % 49.00 % MUtek — 49.00 % UGTW entered into a joint venture agreement with Merry Electronics Co., Ltd. in July 2020 and established MUtek with a ownership of in July 2022. Based on the joint venture agreement, both investors jointly lead the relevant operation activities of MUtek, which resulted in that the investment in MUtek was accounted for using the equity method. In January 2023, UGKS entered into a shares transfer agreement with Cancon Information Industry Co., Ltd. to transfer its ownership of SUMA-USI based on its business operation strategy. The transfer price was thousand. After the completion of shares transfer, the Group will no longer hold ownership of SUMA-USI. 3) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net income $ 1,780 $ 27,003 $ 101,839 $ 3,314 Other comprehensive income 3,881 — — — Total comprehensive income $ 5,661 $ 27,003 $ 101,839 $ 3,314

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
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 2021 2022 NT$ NT$ US$ (Note 4) Land $ 11,530,540 $ 13,006,893 $ 423,264 Buildings and improvements 79,273,937 91,623,291 2,981,558 Machinery and equipment 128,202,516 142,129,485 4,625,105 Other equipment 3,928,284 3,401,543 110,691 Construction in progress and machinery under installation 16,932,273 18,073,406 588,136 $ 239,867,550 $ 268,234,618 $ 8,728,754 For the year ended December 31, 2020 Land Buildings and Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 10,333,822 $ 153,972,960 $ 376,745,448 $ 18,755,116 $ 16,637,561 $ 576,444,907 Additions — 86,409 695,561 47,137 58,195,094 59,024,201 Disposals — (365,758 ) (12,818,849 ) (2,419,423 ) (126,605 ) (15,730,635 ) Disposal of subsidiaries (Note 30) — (3,665,811 ) (3,223,448 ) (445,506 ) (792,543 ) (8,127,308 ) Reclassification — 7,367,875 52,980,977 222,066 (60,032,844 ) 538,074 Acquisitions through business 167,136 1,680,497 4,445,789 722,490 53,828 7,069,740 Effect of foreign currency exchange differences (42,998 ) (263,672 ) (2,456,999 ) (10,902 ) (81,026 ) (2,855,597 ) Balance at December 31, 2020 $ 10,457,960 $ 158,812,500 $ 416,368,479 $ 16,870,978 $ 13,853,465 $ 616,363,382 Accumulated depreciation and impairment Balance at January 1, 2020 $ — $ 68,563,380 $ 263,748,778 $ 12,039,422 $ — $ 344,351,580 Depreciation expense — 7,401,223 36,373,712 2,241,613 — 46,016,548 Impairment losses recognized — — 981,535 10,738 — 992,273 Disposals — (300,832 ) (8,306,990 ) (2,398,756 ) — (11,006,578 ) Disposal of subsidiaries (Note 30) — (153,002 ) (345,834 ) (82,059 ) — (580,895 ) Reclassification — 3,462 497,230 (188,844 ) — 311,848 Acquisitions through business — 548,190 3,049,895 588,935 — 4,187,020 Effect of foreign currency exchange differences — (63,778 ) (2,169,644 ) (40,389 ) — (2,273,811 ) Balance at December 31, 2020 $ — $ 75,998,643 $ 293,828,682 $ 12,170,660 $ — $ 381,997,985 For the year ended December 31, 2021 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 10,457,960 $ 158,812,500 $ 416,368,479 $ 16,870,978 $ 13,853,465 $ 616,363,382 Additions 1,126,012 2,718,507 1,332,497 135,439 69,105,086 74,417,541 Disposals (2,400 ) (659,833 ) (10,999,274 ) (2,144,766 ) (32,960 ) (13,839,233 ) Disposal of subsidiaries (Note 30) — (12,344,067 ) (33,309,236 ) (1,247,326 ) (1,237,431 ) (48,138,060 ) Reclassification 393 5,038,562 53,856,444 1,181,455 (64,884,288 ) (4,807,434 ) Acquisitions through business combinations (Note 29) — 5,284 28,282 3,108 4,852 41,526 Effect of foreign currency exchange differences (51,425 ) (929,254 ) (3,788,594 ) (197,844 ) 123,549 (4,843,568 ) Balance at December 31, 2021 $ 11,530,540 $ 152,641,699 $ 423,488,598 $ 14,601,044 $ 16,932,273 $ 619,194,154 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Accumulated depreciation and impairment Balance at January 1, 2021 $ — $ 75,998,643 $ 293,828,682 $ 12,170,660 $ — $ 381,997,985 Depreciation expense — 7,620,561 39,147,076 1,836,523 — 48,604,160 Impairment losses recognized — 15,915 105,815 5,036 — 126,766 Disposals — (565,551 ) (10,151,428 ) (2,065,174 ) — (12,782,153 ) Disposal of subsidiaries (Note 30) — (5,369,867 ) (24,974,206 ) (1,100,858 ) — (31,444,931 ) Reclassification — (3,924,490 ) 142,234 (18,218 ) — (3,800,474 ) Acquisitions through business combinations (Note 29) — 241 1,067 2,452 — 3,760 Effect of foreign currency exchange differences — (407,690 ) (2,813,158 ) (157,661 ) — (3,378,509 ) Balance at December 31, 2021 $ — $ 73,367,762 $ 295,286,082 $ 10,672,760 $ — $ 379,326,604 For the year ended December 31, 2022 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and under Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 11,530,540 $ 152,641,699 $ 423,488,598 $ 14,601,044 $ 16,932,273 $ 619,194,154 Additions 1,453,816 302,092 1,514,563 137,208 72,392,895 75,800,574 Disposals (63,446 ) (1,129,046 ) (7,457,317 ) (1,176,897 ) (6,271 ) (9,832,977 ) Reclassification — 19,150,796 51,716,057 560,828 (71,530,690 ) (103,009 ) Effect of foreign currency exchange differences 85,983 1,833,158 4,232,801 232,425 285,199 6,669,566 Balance at December 31, 2022 $ 13,006,893 $ 172,798,699 $ 473,494,702 $ 14,354,608 $ 18,073,406 $ 691,728,308 Accumulated depreciation and impairment Balance at January 1, 2022 $ — $ 73,367,762 $ 295,286,082 $ 10,672,760 $ — $ 379,326,604 Depreciation expense — 7,516,917 39,819,816 1,609,023 — 48,945,756 Impairment losses recognized — 244,719 155,334 5,346 — 405,399 Disposals — (1,081,082 ) (7,114,817 ) (1,138,221 ) — (9,334,120 ) Reclassification — 198,534 365,180 (365,180 ) — 198,534 Effect of foreign currency exchange differences — 928,558 2,853,622 169,337 — 3,951,517 Balance at December 31, 2022 $ — $ 81,175,408 $ 331,365,217 $ 10,953,065 $ — $ 423,493,690 Land Buildings and Machinery and Equipment Other Equipment Construction in Progress and under Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2022 $ 375,221 $ 4,967,188 $ 13,780,950 $ 475,140 $ 551,001 $ 20,149,500 Additions 47,309 9,831 49,286 4,465 2,355,773 2,466,664 Disposals (2,064 ) (36,741 ) (242,672 ) (38,298 ) (204 ) (319,979 ) Reclassification — 623,195 1,682,917 18,250 (2,327,715 ) (3,353 ) Effect of foreign currency exchange differences 2,798 59,654 137,742 7,563 9,281 217,038 Balance at December 31, 2022 $ 423,264 $ 5,623,127 $ 15,408,223 $ 467,120 $ 588,136 $ 22,509,870 Accumulated depreciation and impairment Balance at January 1, 2022 $ — $ 2,387,496 $ 9,609,049 $ 347,308 $ — $ 12,343,853 Depreciation expense — 244,612 1,295,796 52,360 — 1,592,768 Impairment losses recognized — 7,963 5,055 174 — 13,192 Disposals — (35,180 ) (231,527 ) (37,039 ) — (303,746 ) Reclassification — 6,461 11,884 (11,884 ) — 6,461 Effect of foreign currency exchange differences — 30,217 92,861 5,510 — 128,588 Balance at December 31, 2022 $ — $ 2,641,569 $ 10,783,118 $ 356,429 $ — $ 13,781,116 Based on the future operation plans and the capacity evaluation, the Group assessed that a portion of plant, equipment and other equipment in the packaging segment, testing segment, and EMS segment were not qualified for the production needs and, therefore, recognized an impairment loss of NT$992,273 thousand, NT$126,766 thousand and NT$405,399 thousand (US$13,192 thousand) under the line item of other operating income and expenses (Note 25) for the years ended December 31, 2020, 2021 and 2022, respectively. Part of the recoverable amounts were determined by the fair value less cost of disposal, of which the fair value was based on the recent quoted prices of assets with similar age and obsolescence provided by vendors in secondary market or the disposal price, and both of which represented Level 3 inputs because the secondary market was not active and the disposal price was negotiated with counterparties. The recoverable amount of the other portion of the impaired plant and equipment was determined using value in use and the Group expected to derive zero future cash flows from these assets. 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 3-24 years Machinery and equipment 2-15 years Other equipment 2-25 years The capitalized borrowing costs for the years ended December 31, 2020, 2021 and 2022 are disclosed in Note 25.

Lease Arrangements

Lease Arrangements	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Lease Arrangements	16. LEASE ARRANGEMENTS a. Right-of-use December 31 2021 2022 NT$ NT$ US$ (Note 4) Carrying amounts Land $ 6,093,518 $ 7,342,703 $ 238,942 Buildings and improvements 3,663,682 3,411,750 111,023 Machinery and equipment 880,443 237,260 7,721 Other equipment 42,619 69,070 2,248 $ 10,680,262 $ 11,060,783 $ 359,934 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Additions to right-of-use $ 702,996 $ 3,239,770 $ 2,140,942 $ 69,669 Depreciation charge for right-of-use Land $ 214,682 $ 217,674 $ 236,673 $ 7,702 Buildings and improveme n 370,458 509,746 660,276 21,486 Machinery and equipment 335,039 356,052 538,639 17,528 Other equipment 26,701 31,478 32,452 1,056 $ 946,880 $ 1,114,950 $ 1,468,040 $ 47,772 The amounts disclosed above with respect to the right-of-use right-of-use b. Lease liabilities December 31 2021 2022 NT$ NT$ US$ (Note 4) Carrying amounts Current $ 809,536 $ 979,612 $ 31,878 Non-current $ 6,590,348 $ 6,728,875 $ 218,968 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 2021 2022 Land (%) 0.54-8.00 0.54-8.00 Buildings and improvements (%) 0.45-8.84 0.45-8.84 c. Material lease-in The Group leases land and buildings for the use of plants and offices with remaining lease terms of 1-52 1-28 d. Subleases In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions. e. Other lease information December 31 2021 2022 NT$ NT$ US$ (Note 4) Expenses relating to short-term leases $ 814,235 $ 431,613 $ 14,045 Expenses relating to low-value $ 5,080 $ 3,242 $ 105 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 61,141 $ 126,584 $ 4,119 Total cash outflow for leases $ 2,909,157 $ 2,494,384 $ 81,171 The Group elected to apply the recognition exemption for qualifying short-term leases and low-value right-of-use

Investment Properties

Investment Properties	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Investment Properties	17. INVESTMENT PROPERTIES For the year ended December 31, 2020 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 35,965 $ 7,710,369 $ 6,567,792 $ 14,314,126 Additions — 6,352 — 6,352 Disposals — (1,902 ) — (1,902 ) Reclassifi c — (3,884 ) 46,201 42,317 Effects of foreign currency exchange differences — 111,870 124,920 236,790 Balance at December 31, 2020 $ 35,965 $ 7,822,805 $ 6,738,913 $ 14,597,683 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Accumulated depreciation Balance at January 1, 2020 $ — $ 972,571 $ 487,484 $ 1,460,055 Depreciation expenses — 353,048 209,212 562,260 Disposals — (1,293 ) — (1,293 ) Reclassification — (1,498 ) 10,617 9,119 Effects of foreign currency exchange differences — 19,639 9,820 29,459 Balance at December 31, 2020 $ — $ 1,342,467 $ 717,133 $ 2,059,600 Carrying amount at December 31, 2020 $ 35,965 $ 6,480,338 $ 6,021,780 $ 12,538,083 For the year ended December 31, 2021 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 35,965 $ 7,822,805 $ 6,738,913 $ 14,597,683 Disposals — (5,350 ) — (5,350 ) Disposal of subsidiaries (Note 30) — (1,290,187 ) (87,412 ) (1,377,599 ) Reclassification (Note 12) (393 ) 9,818,133 3,398,139 13,215,879 Effects of foreign currency exchange differences — 30,697 (6,962 ) 23,735 Balance at December 31, 2021 $ 35,572 $ 16,376,098 $ 10,042,678 $ 26,454,348 Accumulated depreciation Balance at January 1, 2021 $ — $ 1,342,467 $ 717,133 $ 2,059,600 Depreciation expenses — 482,625 268,422 751,047 Disposals — (3,671 ) — (3,671 ) Disposal of subsidiaries (Note 30) — (570,403 ) (19,946 ) (590,349 ) Reclassification — 2,014,201 78,914 2,093,115 Effects of foreign currency e x — 6,927 (7,108 ) (181 ) Balance at December 31, 2021 $ — $ 3,272,146 $ 1,037,415 $ 4,309,561 Carrying amount at December 31, 2021 $ 35,572 $ 13,103,952 $ 9,005,263 $ 22,144,787 For the year ended December 31, 2022 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 35,572 $ 16,376,098 $ 10,042,678 $ 26,454,348 Additions — 114,786 — 114,786 Disposals — (9,770 ) — (9,770 ) Reclassification — 39,158 (10,314 ) 28,844 Effects of foreign currency exchan g — 237,171 143,516 380,687 Balance at December 31, 2022 $ 35,572 $ 16,757,443 $ 10,175,880 $ 26,968,895 Accumulated depreciation Balance at January 1, 2022 $ — $ 3,272,146 $ 1,037,415 $ 4,309,561 Depreciation expenses — 779,431 327,583 1,107,014 Disposals — (8,354 ) — (8,354 ) Reclassification — (198,631 ) (12,186 ) (210,817 ) Effects of foreign currency exchange differences — 23,515 18,884 42,399 Balance at December 31, 2022 $ — $ 3,868,107 $ 1,371,696 $ 5,239,803 Carrying amount at December 31, 2022 $ 35,572 $ 12,889,336 $ 8,804,184 $ 21,729,092 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, 2022 $ 1,158 $ 532,903 $ 326,804 $ 860,865 Additions — 3,735 — 3,735 Disposals — (318 ) — (318 ) Reclassification — 1,274 (336 ) 938 Effects of foreign currency exchange differences — 7,718 4,670 12,388 Balance at December 31, 2022 $ 1,158 $ 545,312 $ 331,138 $ 877,608 Accumulated depreciation Balance at January 1, 2022 $ — $ 106,481 $ 33,759 $ 140,240 Depreciation expenses — 25,364 10,660 36,024 Disposals — (272 ) — (272 ) Reclassification — (6,464 ) (397 ) (6,861 ) Effects of foreign currency exchange differences — 765 615 1,380 Balance at December 31, 2022 $ — $ 125,874 $ 44,637 $ 170,511 Carrying amount at December 31, 2022 $ 1,158 $ 419,438 $ 286,501 $ 707,097 Construction in progress located on Hutai Road in Shanghai was completed in 2021 and immediately leased out for shopping centers business. As a result, the Group reclassified those buildings and land use right under the line item of “inventories related to real estate - construction in progress” to investment properties with amount of NT$9,722,579 thousand. Right-of-use The abovementioned investment properties were leased out for 1 to 20 years, with an option to extend for an additional lease term. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease term. In addition to fixed lease payments, some of the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) Year 1 $ 1,693,659 $ 1,683,010 $ 54,768 Year 2 1,405,450 1,380,058 44,909 Year 3 1,210,891 1,119,779 36,439 Year 4 1,019,498 990,867 32,244 Year 5 929,609 808,851 26,321 Year 6 onwards 3,241,525 2,492,305 81,103 $ 9,500,632 $ 8,474,870 $ 275,784 The investment properties were depreciated on a straight-line basis over the following useful lives: Main buildings 10-40 years Right-of-use 10-50 years Because the market conditions were severely affected by COVID-19 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 2021 2022 NT$ NT$ US$ (Note 4) Fair value $ 36,158,216 $ 36,869,289 $ 1,199,782 Refer to Note 36 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, 2022
Text block [abstract]
Goodwill	18. GOODWILL For the year ended December 31, 2020 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2020 $ 52,612,549 $ 2,414,113 $ 50,198,436 Acquisition through business combinations (Note 29) 2,567,842 — 2,567,842 Effect of foreign currency exchange differences (57,225 ) — (57,225 ) Balance at December 31, 2020 $ 55,123,166 $ 2,414,113 $ 52,709,053 For the year ended December 31, 2021 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2021 $ 55,123,166 $ 2,414,113 $ 52,709,053 Disposal of subsidiaries (Note 30) (310,711 ) — (310,711 ) Effect of foreign currency exchange differences (325,929 ) — (325,929 ) Balance at December 31 $ 54,486,526 $ 2,414,113 $ 52,072,413 For the year ended December 31, 2022 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2022 $ 54,486,526 $ 2,414,113 $ 52,072,413 Effect of foreign currency exchange differences 240,986 — 240,986 Balance at December 31, 2022 $ 54,727,512 $ 2,414,113 $ 52,313,399 Cost Accumulated Carrying US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 1,773,073 $ 78,559 $ 1,694,514 Effect of foreign currency exchange differences 7,842 — 7,842 Balance at December 31, 2022 $ 1,780,915 $ 78,559 $ 1,702,356 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 2021 2022 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,412,424 $ 35,427,102 $ 1,152,851 Testing segment 13,304,040 13,414,275 436,521 EMS segment 3,207,848 3,323,920 108,165 Others 148,101 148,101 4,819 $ 52,072,413 $ 52,313,399 $ 1,702,356 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 Management believes that any reasonably possible change in the key assumptions on which the recoverable amount was based on would not cause the carrying amount of each cash-generating unit to exceed its recoverable amount.

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Other Intangible Assets	19. OTHER INTANGIBLE ASSETS The carrying amounts of each class of other in tangi December 31 2021 2022 NT$ NT$ US$ (Note 4) Customer relationships $ 7,990,956 $ 6,974,365 $ 226,956 Computer software 2,779,723 2,310,815 75,197 Patents and acquired specific technology 13,730,404 11,829,167 384,939 Others 62,624 63,361 2,062 $ 24,563,707 $ 21,177,708 $ 689,154 For the year ended Dec emb Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 11,000,001 $ 4,606,878 $ 21,318,696 $ 68,300 $ 36,993,875 Additions — 951,439 171 31,045 982,655 Disposals or derecognition — (55,413 ) — (14,594 ) (70,007 ) Disposal of subsidiaries (Note 30) — (38,125 ) — — (38,125 ) Acquisition through business combinations (Note 29) 885,565 1,567,508 — 114,269 2,567,342 Effect of foreign currency exchange differences 4,717 (65,838 ) 312 (19,160 ) (79,969 ) Balance at December 31, 2020 $ 11,890,283 $ 6,966,449 $ 21,319,179 $ 179,860 $ 40,355,771 Accumulated amortization Balance at January 1, 2020 $ 1,666,668 $ 2,677,339 $ 3,600,173 $ 25,303 $ 7,969,483 Amortization expense 1,000,000 729,330 1,998,554 5,493 3,733,377 Disposals or derecognition — (47,345 ) — (5,044 ) (52,389 ) Disposal of subsidiaries (Note 30) — (10,688 ) — — (10,688 ) Acquisition through business combinations (Note 29) 102,768 843,746 — 79,673 1,026,187 Effect of foreign currency exchange differences 547 (21,806 ) 239 (950 ) (21,970 ) Balance at December 31, 2020 $ 2,769,983 $ 4,170,576 $ 5,598,966 $ 104,475 $ 12,644,000 For the year ended December 31, 2021 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 11,890,283 $ 6,966,449 $ 21,319,179 $ 179,860 $ 40,355,771 Additions — 1,193,060 2,000 37,959 1,233,019 Disposals or derecognition (102,637 ) (150,670 ) — (71,014 ) (324,321 ) Disposal of subsidiaries (Note 30) — (789,998 ) (5,401 ) (6,243 ) (801,642 ) Acquisition through business combinations (Note 29) — 622 — — 622 Effect of foreign currency exchange differences (83,041 ) (167,769 ) (537 ) (7,036 ) (258,383 ) Balance at December 31, 2021 $ 11,704,605 $ 7,051,694 $ 21,315,241 $ 133,526 $ 40,205,066 Accumulated amortization Balance at January 1, 2021 $ 2,769,983 $ 4,170,576 $ 5,598,966 $ 104,475 $ 12,644,000 Amortization expense 1,049,759 971,190 1,991,641 41,530 4,054,120 Disposals or derecognition (102,637 ) (139,907 ) — (67,741 ) (310,285 ) Disposal of subsidiaries (Note 30) — (626,338 ) (5,288 ) (3,067 ) (634,693 ) Acquisition through business combinations (Note 29) — 222 — — 222 Effect of foreign currency exchange differences (3,456 ) (103,772 ) (482 ) (4,295 ) (112,005 ) Balance at December 31, 2021 $ 3,713,649 $ 4,271,971 $ 7,584,837 $ 70,902 $ 15,641,359 For the year ended December 31, 2022 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 11,704,605 $ 7,051,694 $ 21,315,241 $ 133,526 $ 40,205,066 Additions — 459,954 500 31,414 491,868 Disposals or derecognition — (37,442 ) — (12,871 ) (50,313 ) Effect of foreign currency exchange differences 31,576 141,903 1,611 4,257 179,347 Balance at December 31, 2022 $ 11,736,181 $ 7,616,109 $ 21,317,352 $ 156,326 $ 40,825,968 Accumulated amortization and impairment Balance at January 1, 2022 $ 3,713,649 $ 4,271,971 $ 7,584,837 $ 70,902 $ 15,641,359 Amortization expense 1,043,852 957,708 1,901,835 27,684 3,931,079 Impairment losses recognized — 715 — — 715 Disposals or derecognition — (31,456 ) — (8,553 ) (40,009 ) Effect of foreign currency exchange differences 4,315 106,356 1,513 2,932 115,116 Balance at December 31, 2022 $ 4,761,816 $ 5,305,294 $ 9,488,185 $ 92,965 $ 19,648,260 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, 2022 $ 380,885 $ 229,473 $ 693,630 $ 4,345 $ 1,308,333 Additions — 14,967 16 1,022 16,005 Disposals or derecognition — (1,218 ) — (419 ) (1,637 ) Effect of foreign currency exchange differences 1,028 4,617 53 139 5,837 Balance at December 31, 2022 $ 381,913 $ 247,839 $ 693,699 $ 5,087 $ 1,328,538 Accumulated amortization and impairment Balance at January 1, 2022 $ 120,848 $ 139,017 $ 246,822 $ 2,307 $ 508,994 Amortization expense 33,968 31,165 61,889 901 127,923 Impairment losses recognized — 23 — — 23 Disposals or derecognition — (1,024 ) — (278 ) (1,302 ) Effect of foreign currency exchange differences 141 3,461 49 95 3,746 Balance at December 31, 2022 $ 154,957 $ 172,642 $ 308,760 $ 3,025 $ 639,384 Each class of other intangible assets was amortized on the straight-line basis over the following useful lives: Customer relationships 11-16 years Computer software 2-10 years Patents and acquired specific technology 5-17 years Others 5-10 years

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2022
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Borrowings	20. BORROWINGS a. Short-term borrowings Bank loans mainly represented unsecured revolving loans, letters of credit and bank overdrafts. December 31 2021 2022 NT$ NT$ US$ (Note 4) Secured bank loans, annual interest rates were 0.90%-1.87% and 2.73%-3.63% as of December 31, 2021 and 2022, respectively $ 203,127 $ 772,896 $ 25,151 Unsecured bank loans, annual interest rates were 0.40%-3.75% and 1.42%-6.50% as of December 31, 2021 and 2022, respectively 40,833,302 45,958,234 1,495,550 41,036,429 46,731,130 1,520,701 Less: financial liabilities for hedging - current (Note 34) 6,716,965 12,204,620 397,157 $ 34,319,464 $ 34,526,510 $ 1,123,544 b. Long-term borrowings 1) Bank loans December 31 2021 2022 NT$ NT$ US$ (Note 4) Revolving bank loans Syndicated bank loans - redeemed in January 2022, annual interest rate was 1.08% as of December 31, 2021 $ 2,562,926 $ — $ — Others - repayable through January 2023 to July 2029, annual interest rates were 0.40%-4.00% and 1.43%-5.26% as of December 31, 2021 and 2022, respectively 107,383,417 79,657,893 2,592,187 Mortgage loans (Note 36) Repayable through January 2023 to December 2033, annual interest rates were 2.32%-4.55% and 2.85%-4.40% as of December 31, 2021 and 2022, respectively 8,031,142 8,333,805 271,194 117,977,485 87,991,698 2,863,381 December 31 2021 2022 NT$ NT$ US$ (Note 4) Less: unamortized discounts $ 3,642 $ — $ — 117,973,843 87,991,698 2,863,381 Less: current portion 4,526,683 5,041,841 164,069 financial liabilities for hedging - non-current 4,780,931 — — $ 108,666,229 $ 82,949,857 $ 2,699,312 Pursuant to some of the above revolving bank loans agreements, the Group’s 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 Group’s subsidiaries were in compliance with all of the financial covenants. 2) Long-term bills payable December 31 2021 2022 NT$ NT$ US$ (Note 4) Ta Ching Bills Finance Corporation, repayable through January 2024 to March 2024, annual interest rates were 0.65% and 0.85%-0.94% as of December 31, 2021 and 2022, respectively $ 2,500,000 $ 3,000,000 $ 97,625 Cathay United Bank, repayable in — 9,000,000 292,873 China Bills Finance Corporation, redeemed in December 2022, annual interest rate was 0.65% as of December 31, 2021 2,500,000 — — Mega Bills Finance Corporation, redeemed in March 2022, annual interest rate was 0.65% as of December 31, 2021 2,000,000 — — International Bills Finance Corporation, redeemed in March 2022, annual interest rate was 0.65% as of December 31, 2021 1,500,000 — — 8,500,000 12,000,000 390,498 Less: unamortized discounts 1,353 2,247 73 $ 8,498,647 $ 11,997,753 $ 390,425

Bonds Payable

Bonds Payable	12 Months Ended
	Dec. 31, 2022
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Bonds Payable	21. BONDS PAYABLE December 31 2021 2022 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Repayable at maturity in January 2023 and interest due annually with annual interest rate at 1.50% $ 2,000,000 $ 2,000,000 $ 65,083 Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 139,928 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% 6,500,000 6,500,000 211,520 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% 3,500,000 3,500,000 113,895 Repayable at maturity in April 2025 and interest due annually with annual interest rate at 0.90% 10,000,000 10,000,000 325,415 Repayable at maturity in August 2023 and interest due annually with annual interest rate at 0.72% 3,000,000 3,000,000 97,624 Repayable at maturity in August 2025 and interest due annually with annual interest rate at 0.85% 5,000,000 5,000,000 162,707 Repayable at maturity in August 2027 and interest due annually with annual interest rate at 0.95% 2,000,000 2,000,000 65,083 Redeemed in January 2022 and interest due annually with annual interest rate at 1.25% 3,700,000 — — Unsecured overseas bonds US$200,000 thousand (linked to New Taiwan dollar), redeemed in September 2022 and interest due quarterly with annual interest rate at 2.15% 6,204,800 — — US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% 3,102,400 3,102,400 100,957 Unsecured overseas convertible bonds RMB779,801 thousand and RMB2,005,324 thousand as of December 31, 2021 and 2022, respectively, at maturity in March 2027 and interest due annually with annual interest rate at 0.10%, 0.20%, 0.60%, 1.30%, 1.80% and 2.00% for the first, second, third, fourth, fifth and sixth year, respectively. 3,385,381 8,842,360 287,744 52,692,581 48,244,760 1,569,956 December 31 2021 2022 NT$ NT$ US$ (Note 4) Less: discounts on bonds payable $ 425,244 $ 394,436 $ 12,835 52,267,337 47,850,324 1,557,121 Less: current portion of bonds payable 9,902,710 4,998,971 162,674 $ 42,364,627 $ 42,851,353 $ 1,394,447 In March 2021, the subsidiary, USISH, offered an unsecured overseas convertible bonds (the “USISH Bonds”) in RMB3,450,000 thousand with a When the USISH Bonds were offered, the subsidiaries, USIE and ASE (Shanghai) Inc., subscribed for the USISH Bonds at a total of RMB thousand. Since then, USIE and ASE (Shanghai) Inc. disposed separately the USISH Bonds totaled to par thousand. As the aforementioned contractual obligations assumed by USISH and the contractual rights entitled to USIE and ASE (Shanghai) Inc. were extinguished in economic substance, the assets and liabilities related to the USISH Bonds subscribed for by USIE and ASE (Shanghai) Inc. were eliminated upon the consolidation. Each holder of the USISH Bonds has the right to convert the USISH Bonds into ordinary shares of USISH at the conversion price at any time from the first trading day after 9 months of the offering date to the maturity date (the “Conversion Period”). The initial conversion price was RMB20.25 per share at offering date and the conversion price will be subject to the adjustment in the event of the conversion provisions due to anti-dilution clause. As of December 31, 2022, the conversion price was RMB19.50 per share. During the Conversion Period, USISH’s board of directors has the right to redeem all or part of the unconverted bonds at the price of par value plus accrued interests in either of the following circumstances: (1) if the closing price of USISH’s ordinary shares in Shanghai Stock Exchange is not less than In the last two interest accrual years before the maturity, the holders of USISH Bonds have the right to sell back all or part of USISH Bonds to USISH at the price of par value plus accrued interest in either of the following circumstances: (1) if the closing price of USISH’s ordinary shares in Shanghai Stock Exchange is lower than 70% of the current conversion price in any 30 consecutive trading days, or (2) if USISH is deemed to change the use of the funds pursuant to the relevant regulations of the China Securities Regulatory Commission or USISH is identified by the China Securities Regulatory Commission as changing the use of funds before the maturity. In addition, after 3 years from the offering date, holders of USISH Bonds have the right to sell back all or part of USISH Bonds to USISH at 102% of the par value (including the interests accrued for the 3rd year). At the offering date, USISH Bonds consisted of debt host contract (recognized under the line item of bonds payable), conversion right (recognized under the line item of non-controlling

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2022
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Other Payables	22. OTHER PAYABLES December 31 2021 2022 NT$ NT$ US$ (Note 4) Payables for property, plant and equipment $ 13,607,664 $ 16,704,590 $ 543,592 Accrued salary and bonus 12,217,011 14,759,907 480,309 Accrued employees’ compensation and remuneration to directors 7,711,445 10,012,636 325,826 Accrued employee insurance 1,204,387 1,325,330 43,128 Accrued utilities 581,662 847,905 27,592 Others 11,374,731 13,464,732 438,163 $ 46,696,900 $ 57,115,100 $ 1,858,610

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2022
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Retirement Benefit Plans	23. 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 R.O.C. makes monthly contributions to employees’ individual pension accounts at 6% of their monthly salaries. 2) The subsidiaries of the Group located in countries other than R.O.C. also make contributions at various ranges according to relevant local regulations. b. Defined benefit plans 1) The Company and its subsidiaries in R.O.C. 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 R.O.C. 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 R.O.C. assess the balance in the pension fund. If 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 R.O.C. 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) Pension plans for certain subsidiaries of the Group stipulate that employees with service years exceeding agreed years are entitled to receive a lump-sum 3) ASE, SPIL, ASE Test, Inc. and ASEE have pension plans for executive managers. Pension costs under the plans were NT$11,184 thousand, NT$32,836 thousand and NT$7,735 thousand (US$252 thousand) and the remeasurements under the plans were a gain of NT$279 thousand, a loss of NT$17,292 thousand, and a loss of NT$3,778 thousand (US$123 thousand) (recognized under the line item of net defined benefit liabilities) for the years ended December 31, 2020, 2021 and 2022, respectively. Pension payments were NT$26,144 thousand for the year ended December 31, 2021. As of December 31, 2021 and 2022, accrued pension liabilities for executive managers were NT$369,999 thousand and NT381,512 thousand (US$12,415 thousand), respectively. 4) The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 11,424,860 $ 10,261,997 $ 333,941 Fair value of the plan assets (5,863,264 ) (6,477,877 ) (210,800 ) Present value of unfunded defined benefit obligation 5,561,596 3,784,120 123,141 Recorded under other payables (67,524 ) (88,983 ) (2,896 ) Recorded under other non-current — 248,843 8,098 Net defined benefit liabilities $ 5,494,072 $ 3,943,980 $ 128,343 Movements in net defined benefit liabilities were as follows: Present Value of the Defined Fair Value of the Net Defined Liabilities NT$ NT$ NT$ Balance at January 1, 2020 $ 10,668,574 $ (5,742,178 ) $ 4,926,396 Service cost Current service cost 193,693 — 193,693 Past service cost and gain on settlements (25,891 ) — (25,891 ) Net interest expense (income) 119,314 (81,114 ) 38,200 Recognized in profit or loss 287,116 (81,114 ) 206,002 Remeasurement Return on plan assets (excluding amounts included in net interest) — (109,616 ) (109,616 ) Actuarial (gain) loss Changes in financial assumptions 465,433 — 465,433 Experience adjustments 281,661 — 281,661 Changes in demographic assumptions (36,627 ) — (36,627 ) Recognized in other comprehensive income 710,467 (109,616 ) 600,851 Contributions from the employer — (620,433 ) (620,433 ) Benefits paid from the pension fund (552,430 ) 603,137 50,707 the Group (14,520 ) — (14,520 ) Assets extinguished on settlement — 11,910 11,910 Business combinations 1,018,480 — 1,018,480 Exchange differences on foreign plans 41,458 (24,011 ) 17,447 Balance at December 31, 2020 12,159,145 (5,962,305 ) 6,196,840 Present Value of the Defined Fair Value of the Net Defined Liabilities NT$ NT$ NT$ Service cost Current service cost $ 173,307 $ — $ 173,307 Past service cost and gain on settlements (10,284 ) — (10,284 ) Net interest expense (income) 78,501 (59,761 ) 18,740 Recognized in profit or loss 241,524 (59,761 ) 181,763 Remeasurement Return on plan assets (excluding amounts included in net interest) — (42,636 ) (42,636 ) Actuarial (gain) loss Changes in financial assumptions (418,542 ) — (418,542 ) Experience adjustments 242,896 — 242,896 Changes in demographic assumptions 160,156 — 160,156 Recognized in other comprehensive income (15,490 ) (42,636 ) (58,126 ) Contributions from the employer — (542,584 ) (542,584 ) Benefits paid from the pension fund (556,419 ) 562,442 6,023 the Group (80,603 ) — (80,603 ) Business combinations 46,291 — 46,291 Exchange differences on foreign plans (369,588 ) 181,580 (188,008 ) Balance at December 31, 2021 11,424,860 (5,863,264 ) 5,561,596 Service cost Current service cost 141,458 — 141,458 Past service cost and gain on settlements (100 ) — (100 ) Net interest expense (income) 118,489 (79,441 ) 39,048 Recognized in profit or loss 259,847 (79,441 ) 180,406 Remeasurement Return on plan assets (excluding amounts included in net interest) — (324,510 ) (324,510 ) Actuarial (gain) loss Changes in financial assumptions (1,053,680 ) — (1,053,680 ) Experience adjustments 217,658 — 217,658 Changes in demographic assumptions (507 ) — (507 ) Recognized in other comprehensive income (836,529 ) (324,510 ) (1,161,039 ) Contributions from the employer — (736,508 ) (736,508 ) Benefits paid from the pension fund (571,930 ) 571,930 — the Group (115,695 ) — (115,695 ) Assets extinguished on settlement (2,920 ) — (2,920 ) Exchange differences on foreign plans 104,364 (46,084 ) 58,280 Balance at December 31, 2022 $ 10,261,997 $ (6,477,877 ) $ 3,784,120 Present Value of the Defined Fair Value of the Net Defined Liabilities US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 371,782 $ (190,799 ) $ 180,983 Service cost Current service cost 4,603 — 4,603 Past service cost and gain on settlements (3 ) — (3 ) Net interest expense (income) 3,856 (2,585 ) 1,271 Recognized in profit or loss 8,456 (2,585 ) 5,871 Remeasurement Return on plan assets (excluding amounts included in net interest) — (10,560 ) (10,560 ) Actuarial (gain) loss Changes in financial assumptions (34,288 ) — (34,288 ) Experience adjustments 7,083 — 7,083 Changes in demographic assumptions (17 ) — (17 ) Recognized in other comprehensive income (27,222 ) (10,560 ) (37,782 ) Contributions from the employer — (23,967 ) (23,967 ) Benefits paid from the pension fund (18,611 ) 18,611 — the Group (3,765 ) — (3,765 ) Assets extinguished on settlement (95 ) — (95 ) Exchange differences on foreign plans 3,396 (1,500 ) 1,896 Balance at December 31, 2022 $ 333,941 $ (210,800 ) $ 123,141 5) The fair value of the plan assets by major categories at each balance sheet date was as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) Cash $ 2,267,223 $ 2,351,189 $ 76,511 Equity instruments 2,334,180 2,839,966 92,417 Debt instruments 1,039,412 1,079,917 35,142 Others 222,449 206,805 6,730 Total $ 5,863,264 $ 6,477,877 $ 210,800 6) Through the defined benefit plans under the Labor Standards Law of the R.O.C., the Group in R.O.C. 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 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 investment 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 2021 2022 Discount rates (%) 0.05-3.31 0.05-5.63 Expected rates of salary increase (%) 1.00-4.02 1.00-3.96 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 2021 2022 NT$ NT$ US$ (Note 4) Discount rate 0.5% higher $ (548,265 ) $ (437,529 ) $ (14,238 ) 0.5% lower $ 593,980 $ 472,595 $ 15,379 Expected rates of salary increase 0.5% higher $ 538,689 $ 444,815 $ 14,475 0.5% lower $ (503,700 ) $ (416,488 ) $ (13,553 ) 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 ass umpti 9) Maturity analysis of undiscounted pension benefit December 31 2021 2022 NT$ NT$ US$ (Note 4) No later than 1 year $ 561,812 $ 646,243 $ 21,030 Later than 1 year but not later than 5 years 2,593,560 2,760,990 89,847 Later than 5 years 12,600,192 9,930,085 323,140 $ 15,755,564 $ 13,337,318 $ 434,017 The Group expected to make contributions of NT$595,871 thousand and NT$547,179 thousand (US$17,806 thousand) to the defined benefit plans in the next year starting from January 1, 2022 and 2023, respectively. As of December 31, 2021 and 2022, the average duration of the defined benefit obligation excluding those for executive managers of the Group was 9 to 16 years and 6 to 13 years, respectively.

Equity

Equity	12 Months Ended
	Dec. 31, 2022
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Equity	24. EQUITY a. Share capital Ordinary shares December 31 2021 2022 Numbers of shares authorized (in thousands) 5,500,000 5,500,000 Numbers of shares reserved (in thousands) Employee share options 400,000 400,000 Number of shares issued and fully paid (in thousands) 4,408,650 4,367,984 December 31 2021 2022 NT$ NT$ US$ (Note 4) Share capital authorized $ 55,000,000 $ 55,000,000 $ 1,789,782 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 130,166 American Depositary Receipts The Company’s ADS represents 2 ordinary shares of the Company. As of both December 31, 2021 and 2022, 157,164 thousand ADSs were outstanding and represented approximately 314,328 thousand ordinary shares of the Company. b. Capital surplus December 31 2021 2022 NT$ NT$ US$ (Note 4) May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) Issuance of ordinary shares $ 16,049,286 $ 15,072,129 $ 490,470 Merger by share exchange 117,693,658 117,693,658 3,829,927 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 3,240,987 3,240,987 105,467 Exercised employee share options 2,362,951 2,943,447 95,784 Treasury share transactions 816,186 38,404 1,250 Donations from shareholders — 471,894 15,356 Expired share options (Note 28) 645,903 646,447 21,036 140,808,971 140,106,966 4,559,290 May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) $ 1,451 $ 117,537 $ 3,825 Share of changes in capital surplus of associates accounted for using the equity method 10,706 18,329 596 Dividends that the claim period has elapsed and unclaimed by shareholders 5,183 6,043 197 Exercised disgorgement — 326 10 17,340 142,235 4,628 May not be used for any purpose Employee share options 1,442,132 1,425,171 46,377 Employee restricted stock awards 1,193,782 778,387 25,330 Others (3) 230,943 154,731 5,035 2,866,857 2,358,289 76,742 $ 143,693,168 $ 142,607,490 $ 4,640,660 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 effects of changes in ownership interests in subsidiaries resulting from equity transactions other than actual disposals or acquisitions, 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. c. Retained earnings and dividend policy The Articles of Incorporation of the Company (the “Articles”) 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; 4) If annual net income remains, a proposal for the distribution of such amount together with a part or all of the accumulated undistributed profits from previous years shall be prepared by the board of directors and submit to the shareholders’ meeting for resolution. However, the distributable dividends may be paid in cash after a resolution has been adopted by a majority vote at a meeting of the board of directors attended by two-thirds For the policies on the distribution of employees’ compensation and remuneration of directors, refer to employees’ compensation and remuneration of directors in Note 25(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 submitted 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. 1090150022 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 2020 and 2021 were as follows: Appropriation of Earnings Dividends Per Share For Year 2020 For Year 2021 For Year 2020 For Year 2021 NT$ NT$ NT$ NT$ (in dollars) (in dollars) Legal reserve $ 2,398,814 $ 6,282,762 Special reserve (reversed) (1,278,670 ) 798,025 Cash dividends 18,389,856 30,501,981 $ 4.2 $ 7.0 $ 19,510,000 $ 37,582,768 The proposed appropriations of earnings for 2020 had been resolved in the Company’s annual shareholders’ meeting in August 2021. The 2021 appropriations of earnings for cash dividends had been resolved by the Company’s board of directors in March 2022; the other proposed appropriations items for 2021 had been resolved by the shareholders in the meeting held in June 2022. d. Others equity items 1) Exchange differences on translating foreign operations For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (10,762,684 ) $ (11,641,939 ) $(15,393,646 ) $ (500,932 ) Recognized for the year Exchange differences arising on translating foreign operations (1,173,204 ) (3,203,730 ) 9,981,949 324,827 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Share from associates and joint ventures accounted for using the equity method $ 101,038 $ 21,307 $ (117,691 ) $ (3,830 ) Reclassification Disposal of associates and joint venture accounted for using the equity method 29,971 — — — Disposal of foreign operations 162,940 (569,284 ) — — Balance at December 31 $ (11,641,939 ) $ (15,393,646 ) $ (5,529,388 ) $ (179,935 ) 2) Unrealized gain (loss) on financial assets at F VTO For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (203,098 ) $ 2,027,902 $ 4,190,361 $ 136,361 Unrealized gain (loss) recognized during the year Debt instruments (2,136 ) 63,722 (16,746 ) (545 ) Equity instruments (405,020 ) (8,671 ) (8,360 ) (272 ) Share from associates and joint ventures accounted for using the equity method 2,655,570 3,599,703 (2,928,173 ) (95,287 ) Other comprehensive income for the year 2,248,414 3,654,754 (2,953,279 ) (96,104 ) Disposal of associates and joint ventures accounted for using the equity method 1,094 — — — Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal 16,383 33,258 190,500 6,199 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Cumulative unrealized gain transferred to retained earnings due to disposal of equity instruments in relation to associates and joint venture accounted for using the equity method $ (34,891 ) $ (1,525,553 ) $ (152,077 ) $ (4,949 ) Balance at December 31 $ 2,027,902 $ 4,190,361 $ 1,275,505 $ 41,507 3) Gain (loss) on hedging instruments - hedges of net investments of foreign operations For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ — $ (429,265 ) $ 121,833 $ 3,965 Recognized during the year Foreign currency risk – loans denominated in foreign currency (429,265 ) 551,098 398,448 12,966 Balance at December 31 $ (429,265 ) $ 121,833 $ 520,281 $ 16,931 4) Unearned employee compensation In August 2021, the shareholders’ meeting resolved to issue restricted stock awards to employees. Refer to Note 28 for the information. For the Year Ended December 31 2021 2022 NT$ NT$ US$ (Note 4) Balance at January 1 $ — $ (1,164,991 ) $ (37,911 ) Issuance of employee restricted stock awards (1,343,782 ) — — Share-based payment expenses 178,791 728,748 23,715 Valuation adjustments — 3,396 111 Balance at December 31 $ (1,164,991 ) $ (432,847 ) $ (14,085 ) e. Treasury shares Purpose of Repurchase Shares repurchased for cancellation Shares held by Total (in thousand (in thousand (in thousand Balance at January 1, 2021 — 72,941 72,941 Increase during the year 53,067 — 53,067 Balance at December 31, 2021 53,067 72,941 126,008 Increase during the year 1,933 — 1,933 Decrease during the year (55,000 ) — (55,000 ) Balance at December 31, 2022 — 72,941 72,941 In order to maintain the Company’s credit and shareholders’ rights and interests, the Company’s In order to align with the Group’s financial strategy to simplify its investment management, ASE Test and J&R Holding reduced capital in the fourth quarter of 2022 by remitting thousand common shares of the Company, respectively, to their shareholder, ASE. 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 Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2021 ASE Test 44,100 $ 1,380,721 $ 4,696,675 J&R Holding 23,352 381,709 2,486,975 ASE Test, Inc. 5,489 196,677 584,620 72,941 $ 1,959,107 $ 7,768,270 December 31, 2022 ASE 67,452 $ 1,762,430 $ 57,352 $ 6,333,754 $ 206,110 ASE Test, Inc. 5,489 196,677 6,400 515,454 16,774 72,941 $ 1,959,107 $ 63,752 $ 6,849,208 $ 222,884 Fair value (Level 1) of the Company’s shares held by subsidiaries is based on the closing price from an available published price quotation. Under the Securities and Exchange Act in the R.O.C., the Company shall neither pledge treasury shares nor exercise shareholders’ rights on these shares, such as the rights to dividends and voting. The subsidiaries holding the aforementioned treasury shares are bestowed shareholders’ rights except the rights to participate in any share issuance for cash and voting. f. Non-controlling For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 13,374,912 $ 15,622,009 $ 14,544,415 $ 473,297 Share of profit for the year 1,681,320 2,099,830 3,116,549 101,418 Other comprehensive income (loss) for the year Exchange difference on translating foreign operations 178,480 (321,551 ) 344,780 11,220 Unrealized gain (loss) on equity instruments at FVTOCI 1,321 50,679 (44,852 ) (1,460 ) Gain (loss) from hedging (145,559 ) 187,502 110,781 3,605 Remeasurement on defined benefit plans (9,075 ) 1,497 51,582 1,679 Share in other comprehensive income from associates accounted for using the equity method — 7,902 (35,142 ) (1,144 ) Non-controlling 298 — — — Acquisition of non-controlling (116,738 ) — — — Issuance of ordinary shares by subsidiaries (Note 29) 1,711,453 — — — Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31) (2,299,533 ) (2,748,521 ) (312,775 ) (10,178 ) Equity component of convertible bonds issued by subsidiaries — 393,199 1,092,004 35,535 Non-controlling 1,591,904 314,398 315,871 10,279 Cash dividends to non-controlling (346,774 ) (1,062,529 ) (575,089 ) (18,715 ) Balance at December 31 $ 15,622,009 $ 14,544,415 $ 18,608,124 $ 605,536

Profit Before Income Tax

Profit Before Income Tax	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Profit Before Income Tax	25. PROFIT BEFORE INCOME TAX a. Other operating income and expenses, net For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Rental income $ 153,682 $ 175,373 $ 656,745 $ 21,372 Gain on disposal of property, plant and equipment 460,868 71,770 113,356 3,689 Royalty income — 135,400 638,867 20,790 Impairment loss on non-financial assets (Notes 15 and 19) (992,273 ) (126,766 ) (327,569 ) (10,660 ) Others 880,215 934,052 (67,071 ) (2,183 ) $ 502,492 $ 1,189,829 $ 1,014,328 $ 33,008 b. Other income For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Interest income Bank deposits $ 520,783 $ 529,132 $ 646,407 $ 21,035 Contracts with customers — 13,197 8,340 271 Government subsidies 803,049 767,918 797,612 25,956 Dividends income 150,715 289,852 278,381 9,059 $ 1,474,547 $ 1,600,099 $ 1,730,740 $ 56,321 c. Other gains and losses For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Net gain on financial assets mandatorily at FVTPL $ 3,211,125 $ 1,199,065 $ 10,244,928 $ 333,385 Net loss arising on financial instruments held for trading (3,282,973 ) (2,689,070 ) (6,137,183 ) (199,713 ) Gain on disposal of subsidiaries (Note 30) 802,753 17,340,418 — — Foreign exchange gains (losses), net 1,005,374 1,395,054 (2,459,474 ) (80,035 ) Gain recognized in bargain purchase transaction (Note 29) — 33,114 — — Impairment loss on investments accounted for using the equity method (Note 14) — — (61,206 ) (1,992 ) Gain (loss) on disposal of investments accounted for using the equity method 91,297 (67,482 ) 80,317 2,614 $ 1,827,576 $ 17,211,099 $ 1,667,382 $ 54,259 d. Finance costs For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ 88,026 $ 105,159 $ 134,871 $ 4,389 Interest on borrowings and bonds payable 3,498,999 2,790,368 3,912,526 127,319 Total interest expense for financial liabilities measured at amortized cost 3,587,025 2,895,527 4,047,397 131,708 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (95,589 ) (71,011 ) — — Property, plant and equipment (54,208 ) (25,581 ) (58,263 ) (1,896 ) 3,437,228 2,798,935 3,989,134 129,812 Other finance costs 22,283 32,372 20,648 672 $ 3,459,511 $ 2,831,307 $ 4,009,782 $ 130,484 Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2020 2021 2022 Annual interest capitalization rates Inventories related to real estate business (%) 4.20-4.75 4.20-4.35 — Property, plant and equipment (%) 0.49-3.47 0.48-1.08 0.59-4.22 e. Depreciation and amortization For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 46,016,548 $ 48,604,160 $ 48,945,756 $ 1,592,768 Right-of-use 946,880 1,114,950 1,468,040 47,772 Investment properties 562,260 751,047 1,107,014 36,024 Other intangible assets 3,733,377 4,054,120 3,931,079 127,923 Total $ 51,259,065 $ 54,524,277 $ 55,451,889 $ 1,804,487 Summary of depreciation by function Operating costs $ 44,017,839 $ 46,880,267 $ 47,894,701 $ 1,558,565 Operating expenses 3,507,849 3,589,890 3,626,109 117,999 $ 47,525,688 $ 50,470,157 $ 51,520,810 $ 1,676,564 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Summary of amortization by function Operating costs $ 2,231,060 $ 2,443,870 $ 2,465,837 $ 80,242 Operating expenses 1,502,317 1,610,250 1,465,242 47,681 $ 3,733,377 $ 4,054,120 $ 3,931,079 $ 127,923 Operating expenses directly related to investment properties For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 1,121,854 $ 1,422,463 $ 1,616,197 $ 52,593 f. Employee benefits expense For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 2,979,167 $ 3,489,642 $ 3,590,439 $ 116,838 Defined benefit plans 217,186 214,599 188,141 6,123 3,196,353 3,704,241 3,778,580 122,961 Equity-settled share-based payments 955,575 699,211 989,843 32,211 Other employee benefits 76,648,412 90,412,118 98,404,937 3,202,243 $ 80,800,340 $ 94,815,570 $ 103,173,360 $ 3,357,415 Summary of employee benefits expense by function Operating costs $ 52,526,164 $ 61,555,563 $ 65,063,705 $ 2,117,270 Operating expenses 28,274,176 33,260,007 38,109,655 1,240,145 $ 80,800,340 $ 94,815,570 $ 103,173,360 $ 3,357,415 g. Employees’ compensation and the remuneration to directors The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% For the Year Ended December 31 2021 2022 Accrual Rate (%) Accrual Amount Accrual Rate (%) Accrual Amount NT$ NT$ US$ (Note 4) Employees’ compensation 0.19 $ 121,935 0.25 $ 155,398 $ 5,057 Remuneration to directors 0.30 195,095 0.40 248,637 8,091 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 2021 and 2022, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2020 and 2021, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2020 and 2021 were deemed changes in estimates. The differences were NT$818 thousand and NT$1,030 thousand (US$34 thousand) and were adjusted in net profit for each of the year s For Year 2020 For Year 2021 Employees’ compensation Remuneration to directors Employees’ compensation Remuneration to directors NT$ NT$ NT$ NT$ Resolved by the board of directors $ 54,909 $ 109,000 $ 122,000 $ 194,000 Recognized in the consolidated financial statements $ 54,909 $ 109,818 $ 121,935 $ 195,095 Information on the employees’ compensation and the remuneration to directors resolved by the board of directors is available at the Market Observation Post System website of the

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Income Tax	26. INCOME TAX The Company and its subsidiaries, ASE, SPIL and USIINC, have filed a consolidated a. Income tax recognized in profit or loss The major components of income tax were as foll ows For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 6,807,882 $ 14,533,570 $ 16,251,844 $ 528,859 Income tax on unappropriated earnings 680,649 3,684,138 844,855 27,493 Changes in estimate for prior years (472,512 ) (129,152 ) (211,631 ) (6,887 ) 7,016,019 18,088,556 16,885,068 549,465 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax In respect of the current year $ 212,338 $ (95,906 ) $ 185,726 $ 6,044 Changes in tax rates — 18,337 (4,425 ) (144 ) Changes in estimate for prior years (103,021 ) 16,625 2,481 81 Effect of foreign currency exchange differences (8,438 ) (83,840 ) 76,684 2,495 100,879 (144,784 ) 260,466 8,476 Income tax expense recognized in profit or loss $ 7,116,898 $ 17,943,772 $ 17,145,534 $ 557,941 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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 35,768,798 $ 80,193,769 $ 81,763,628 $ 2,660,711 Income tax expense calculated at the statutory rates $ 16,907,904 $ 33,697,736 $ 35,906,719 $ 1,168,458 Nontaxable expense (income) in determining taxable income 316,619 357,936 (177,734 ) (5,784 ) Tax-exempt (387,212 ) (14,578,355 ) (14,789,999 ) (481,289 ) Additional income tax on unappropriated earnings 680,649 3,684,138 844,855 27,493 Income tax credits (1,191,387 ) (1,654,821 ) (2,514,002 ) (81,809 ) The origination and reversal of temporary differences (6,033,652 ) 78,544 1,304,931 42,465 Income tax adjustments on prior years (472,512 ) (112,527 ) (209,150 ) (6,806 ) Unrecognized deferred tax liability for temporary differences associated with investments (2,616,917 ) (6,135,120 ) (3,523,716 ) (114,667 ) Unrecognized loss carryforwards — 288,025 271,730 8,843 Realized investment loss on merger of subsidiary (138,890 ) — — — Withholding tax 52,296 87,175 31,900 1,038 Land value increment tax — 117,341 — — Capital gains tax — 2,113,700 — — Income tax expense recognized in profit or loss $ 7,116,898 $ 17,943,772 $ 17,145,534 $ 557,941 b. Income tax recognized directly in equity For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ (1,159 ) $ (9 ) $ — $ — c. Income tax recognized in other comprehensive income For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ 114,559 $ (19,319 ) $ (208,482 ) $ (6,784 ) Unrealized loss on equity instruments at fair value through other comprehensive income (237,460 ) (160,084 ) 370,091 12,043 Income tax recognized in other comprehensive income $ (122,901 ) $ (179,403 ) $ 161,609 $ 5,259 d. Current tax assets and liabilities December 31 2021 2022 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 207,272 $ 623,470 $ 20,289 Prepaid income tax 334,908 125,049 4,069 $ 542,180 $ 748,519 $ 24,358 Current tax liabilities Income tax payable $ 16,362,350 $ 18,360,792 $ 597,488 e. Deferred tax assets and liabilities The Group offset certain deferred tax assets and deferred tax lia bil The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 202 0 Balance at Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Disposal of Subsidiaries Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 544,844 $ 4,632 $ — $ — $ 12,435 $ 81,773 $ (13,982 ) $ 629,702 Defined benefit obligation 1,078,583 (36,633 ) 114,559 — 1,005 212,941 — 1,370,455 FVTPL financial instruments 259,507 (138,045 ) — — (7 ) 2,085 (11,281 ) 112,259 Others 1,744,949 679,197 — (999 ) (45,169 ) 150,291 (120,359 ) 2,407,910 3,627,883 509,151 114,559 (999 ) (31,736 ) 447,090 (145,622 ) 4,520,326 Loss carry-forward 542,781 (44,651 ) — — (915 ) 183,045 (152,594 ) 527,666 Investment credits 537,040 (86,100 ) — — (21,559 ) — — 429,381 $ 4,707,704 $ 378,400 $ 114,559 $ (999 ) $ (54,210 ) $ 630,135 $ (298,216 ) $ 5,477,373 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,206,617 $ 427,465 $ — $ — $ (29,248 ) $ 375,553 $ — $ 5,980,387 FVTPL financial instruments 9,192 (2,942 ) — — 67 — — 6,317 Others 556,428 54,755 237,460 160 (1,060 ) 287,375 (795 ) 1,134,323 $ 5,772,237 $ 479,278 $ 237,460 $ 160 $ (30,241 ) $ 662,928 $ (795 ) $ 7,121,027 For the year ended December 31, 2021 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Disposal of Subsidiaries Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 629,702 $ (186,443 ) $ — $ — $ (7,178 ) $ (345,104 ) $ 90,977 Defined benefit obligation 1,370,455 (115,707 ) (19,319 ) — (47,276 ) — 1,188,153 FVTPL financial instruments 112,259 77,593 — — (502 ) — 189,350 Others 2,407,910 679,492 — (7 ) 52,399 (269,080 ) 2,870,714 4,520,326 454,935 (19,319 ) (7 ) (2,557 ) (614,184 ) 4,339,194 Loss carry-forward 527,666 187,981 — — (31,077 ) (45,788 ) 638,782 Investment credits 429,381 (15,549 ) — — (22,798 ) — 391,034 $ 5,477,373 $ 627,367 $ (19,319 ) $ (7 ) $ (56,432 ) $ (659,972 ) $ 5,369,010 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,980,387 $ 165,628 $ — $ — $ (42,437 ) $ (186,834 ) $ 5,916,744 FVTPL financial instruments 6,317 6,274 — — (11 ) — 12,580 Others 1,134,323 310,681 160,084 2 69,848 (14,065 ) 1,660,873 $ 7,121,027 $ 482,583 $ 160,084 $ 2 $ 27,400 $ (200,899 ) $ 7,590,197 For the year e nded cem Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Exchange Differences Balance at December 31 NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 90,977 $ 40,498 $ — $ 16,953 $ 148,428 Defined benefit obligation 1,188,153 (123,878 ) (208,482 ) 6,641 862,434 FVTPL financial instruments 189,350 18,192 — 252 207,794 Others 2,870,714 718,909 — 179,881 3,769,504 4,339,194 653,721 (208,482 ) 203,727 4,988,160 Loss carry-forward 638,782 (166,121 ) — 22,824 495,485 Investment credits 391,034 452,656 — 14,437 858,127 $ 5,369,010 $ 940,256 $ (208,482 ) $ 240,988 $ 6,341,772 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,916,744 $ 63,813 $ — $ 57,701 $ 6,038,258 FVTPL financial instruments 12,580 519,142 — 89 531,811 Others 1,660,873 617,767 (370,091 ) 106,514 2,015,063 $ 7,590,197 $ 1,200,722 $ (370,091 ) $ 164,304 $ 8,585,132 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Exchange Differences Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets Temporary differences Property, plant and equipment $ 2,960 $ 1,318 $ — $ 552 $ 4,830 Defined benefit obligation 38,664 (4,031 ) (6,784 ) 216 28,065 FVTPL financial instruments 6,162 592 — 8 6,762 Others 93,417 23,394 — 5,854 122,665 141,203 21,273 (6,784 ) 6,630 162,322 Loss carry-forward 20,787 (5,406 ) — 743 16,124 Investment credits 12,725 14,730 — 470 27,925 $ 174,715 $ 30,597 $ (6,784 ) $ 7,843 $ 206,371 Deferred tax liabilities Temporary differences Property, plant and equipment $ 192,540 $ 2,076 $ — $ 1,878 $ 196,494 FVTPL financial instruments 409 16,894 — 3 17,306 Others 54,047 20,103 (12,043 ) 3,466 65,573 $ 246,996 $ 39,073 $ (12,043 ) $ 5,347 $ 279,373 f. Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences December 31 2021 2022 NT$ NT$ US$ (Note 4) Loss carry-forward $ 1,340,849 $ 1,549,286 $ 50,416 Investment credits 44,244 94,932 3,089 Deductible temporary differences 241,249 273,290 8,893 $ 1,626,342 $ 1,917,508 $ 62,398 The unrecognized loss carry-forward will expire through 2030 . g. Information about unused loss carry-forward, investment credits, tax-exemption eli As of December 31, 2022, the unused loss carry-forward comprised: Expiry Year NT$ US$ (Note 4) 2023 $ 195,332 $ 6,356 2024 172,926 5,627 2025 182,921 5,953 2026 279,553 9,097 2027 and thereafter 1,214,039 39,507 $ 2,044,771 $ 66,540 As of December 31, 2022, unused investment credits comprised: Tax Credit Source Remaining Creditable Amount Expiry Year NT$ US$ (Note 4) Purchase of machinery and equipment $ 841,658 $ 27,389 2023 and thereafter Others 111,401 3,625 2024 and thereafter $ 953,059 $ 31,014 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, 2021 and 2022, the taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities have been recognized were NT$39,480,927 thousand and NT$48,035,856 thousand (US$1,563,158 thousand), respectively. i. Income tax assessments The tax authorities have examined income tax returns of the Co mpa

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Earnings Per Share	27. 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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 26,970,580 $ 60,150,167 $ 61,501,545 $ 2,001,352 Effect of potentially dilutive ordinary shares: Potential ordinary shares of the subsidiary (521,073 ) (1,056,778 ) (1,811,449 ) (58,947 ) Earnings used in the computation of diluted earnings per share $ 26,449,507 $ 59,093,389 $ 59,690,096 $ 1,942,405 Weighted average number of ordinary shares outstanding (in thousand shares) For the Year Ended December 31 2020 2021 2022 Weighted average number of ordinary shares in the computation of basic earnings per share 4,265,732 4,305,348 4,274,687 Effect of potentially dilutive ordinary shares Employee share options 22,086 58,113 40,351 Employees’ compensation 815 1,264 1,940 Employee restricted stock awards — 943 6,445 Weighted average number of ordinary shares in the computation of diluted earnings per share 4,288,633 4,365,668 4,323,423 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 board of directors approve the number of shares to be distributed to employees at their meeting in the following year.

Share-based Payment Arrangement

Share-based Payment Arrangements	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Share-based Payment Arrangements	28. SHARE-BASED PAYMENT ARRANGEMENTS a. Employee share option plans of the Company In order to attract, retain and reward employees, the Company and its subsidiary, ASE, have their employee share option plans for the Group’s full-time employees. 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 when exercised. The right of those share options granted under the plan is valid for 10 years, non-transferable Information about the share option plans that the Company granted and assumed were as follows: For the Year Ended December 31 2020 2021 2022 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (NT$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (NT$) Number of Options (In Weighted Average Exercise Price Per Share (NT$) Balance at January 1 170,786 $ 57.0 144,767 $ 56.9 96,802 $ 53.3 Options expired (1,006 ) 40.8 — — — — Options forfeited (3,949 ) 58.0 (5,907 ) 52.3 (1,206 ) 51.1 Options exercised (21,064 ) 49.2 (42,058 ) 61.4 (14,334 ) 51.5 Balance at December 31 144,767 56.9 96,802 53.3 81,262 50.2 Options exercisable, end of year 67,388 61.4 49,696 55.5 58,216 51.3 The weighted average share prices at exercise dates of share options for the years ended December 31, 2020, 2021 and 2022 were NT$68.5, NT$108.8 and NT$92.4 (US$3.0), respectively. Information about the outstanding share options that the Company granted and assumed at each balance sheet date was as follows: Range of Exercise Price Per Share (NT$) Weighted Average Remaining Contractual December 31, 2021 ASE 5 th $ 73.0 3.7 The Company 1 st 51.0 6.9 December 31, 2022 ASE 5 th 73.0 2.7 The Company 1 st 47.5 5.9 The Company’s board of directors resolved in February 2023 to issue the Company’s second share options plan and granted 150,000 thousand share units . E b. Employee restricted stock awards plan of the Company To attract and retain talents as well as motivate and engage employees, the Company’s annual shareholders’ meetings resolved the 2021 employee restricted stock awards plan in August 2021 and granted thousand ordinary shares on the record date of October 1, 2021. The par value and the exercise price was NT$ and NT$ per share, respectively. The fair value at the grant day was NT$ per share. The vested shares are settled and released on an annual basis during a three-year period starting from October 1, 2021. Up to one-thirds After the grant date, the Company has the right to revoke and cancel those unvested shares. The dividends (including cash dividends, stock dividends, and the cash or the shares distributed from legal reserve or capital surplus) entitled to those unvested shares and interests derived therefrom shall be returned to the Company from the trust account at the same time. Information about employee restricted stock was as follows: For the Year Ended December 31 2021 2022 (in thousand shares) (in thousand shares) Balance at January 1 — 15,000 Stocks granted 15,000 — Stocks unrestricted — (5,000 ) Balance at December 31 15,000 10,000 c. Employee share option plans of subsidiaries 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, 2020 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Balance at January 1 8,349 $ 2.3 Options forfeited (7 ) 2.9 Options exercised (8,342 ) 2.3 Balance at December 31 — — Options exercisable, end of year — — In 2020, 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 and retained earnings was decreased by NT$1,120,111 thousand and NT$392,447 thousand, respectively, in 2020. In addition, all of USIE’s share options were fully exercised as of December 31, 2020. 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 In November 2019, USISH adopted the first 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 3.0 years, 4.0 years and 5.0 years, respectively, and are exercisable at certain percentages within 12 months subsequent to the second, the third and the fourth anniversary of the grant date under the satisfaction of certain performance conditions within each respective vesting period. In the event that USISH increases share capital by capital surplus or by cash, or distributes share dividends or cash dividends, the exercisable share option units and the exercise price are accordingly adjusted. In September 2020, USISH adopted the second share option plan (“2020 share options”) and granted 1,140 thousand share options to its employees. The conditions of issued 2020 share options are the same as 2019 share options plan, except that the options are valid for 2.2 years, 3.2 years and 4.2 Information about share options was as follows: For the Year Ended December 31 2020 2021 2022 Number of Options (In Thousands) Exercise Price Per Share Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Balance at January 1 35,077 $ 14.5 31,266 $ 14.6 29,486 $ 14.2 Options granted 1,140 21.7 — — — — Options expired — — — — (2,312 ) 13.9 Options forfeited (636 ) 14.0 (952 ) 14.5 (942 ) 13.0 Options exercised (4,315 ) 15.5 (828 ) 13.8 (5,986 ) 12.8 Balance at December 31 31,266 14.6 29,486 14.2 20,246 14.5 Options exercisable, end of year 13,416 15.5 19,249 14.8 15,518 15.0 Fair value of options granted (RMB) $ 7.03-8.93 $ — $ — Information about USISH’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2021 2015 share options $ 15.5 3.9 2019 share options 12.7 2.9 2020 share options 21.2 2.9 December 31, 2022 2015 share options 15.5 2.9 2019 share options 12.4 1.9 2020 share options 20.9 1.9 AMPI In May 2021, the authority approved AMPI’s employee share options plan with the issuance up to 10,000 thousand units. The options are valid for 10 years, non-transferable Information about share options was as follows: For the Year Ended December 31, 2022 Number of Options (In Thousands) Exercise Price Per Share (NT$) Balance at January 1 — $ — Options granted 3,100 30.0 Balance at December 31 3,100 30.0 Options exercisable, end of year — — Weighted-average fair value of options granted ($) 18.0-18.8 Information about AMPI’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share Remaining Contractual Life (Years) December 31, 2022 2022 share options $ 30.0 9.3 d. Employee restricted stock plans of subsidiaries In November 2019, USISH adopted the first restricted stock plan (“2019 restricted stocks”) and granted 6,156 thousand ordinary shares to its directors (excluding independent directors), supervisors and employees. In April 2020, the board of directors further resolved to grant 6,403 thousand ordinary shares instead, while other terms remain constant. The plan was of 3 phases starting from 2019 and each phase lasts for 1 year with a valid period of 4.5 years, 3.5 years and 2.5 years, respectively. Upon satisfaction of certain performance conditions in 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 In September 2020, USISH adopted the second restricted stock plan (“2020 restricted stocks”) and granted 425 thousand ordinary shares to its employees. The conditions of issued 2020 restricted stocks are the same as 2019 restricted stocks plan, except that the restricted stocks are valid for 2 years and the ordinary shares that USISH would issue to participants for free are with a lock-up In September 2021, USISH adopted the third restricted stock plan (“2021 restricted stocks”) and granted 281 thousand ordinary shares to its expatriate staff. The conditions of issued 2021 restricted stocks are the same as 2020 restricted stocks plan. Information about restricted st ock For the Year Ended December 31 2020 2021 2022 Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Balance at January 1 6,156 $ 13.3 5,547 $ 12.2 3,565 $ 10.2 Options granted 672 4.9 281 — — — Options expired — — — — (4 ) — Options exercised (1,281 ) 13.2 (1,780 ) 12.7 (395 ) — Options forfeited — — (483 ) 12.1 (1,182 ) 12.2 Balance at December 31 5,547 12.2 3,565 10.2 1,984 10.7 Options exercisable, end of year — — — — 1,715 12.4 Fair value of options granted (RMB) $ 18.55 $ 11.78 $ — Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows: Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2021 2019 restricted stocks $ 12.7 2.3 2020 restricted stocks — 0.7 2021 restricted stocks — 1.7 December 31, 2022 2019 restricted stocks 12.4 1.3 2021 restricted stocks — 0.7 The ousan e. Fair value information The fair values at the grant date and the record date of capital reduction of AMPI’s 2022 share options plan were measured by using the trinomial tree model. The fair values at the grant date of USISH’s share options plan were measured by using the trinomial tree model, while USISH’s restricted stocks plans were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up Share options plan 2020 share options plan 2022 share options plan 2022 share after capital Share price at the grant date RMB21.55 per share NT$7.5 per share NT$30.2 per share Exercise price RMB21.65 per share NT$7.5 per share NT$30.0 per share Expected volatility (%) 48.14-53.57 65.35-67.78 65.85-67.29 Expected lives (years) 2.2-4.2 6.0-7.0 5.8-6.8 Expected dividend yield — — — Risk free interest rate (%) 2.80-2.99 1.15-1.19 1.11-1.15 Restricted stocks plan 2020 restricted stocks plan 2021 restricted stocks plan Share price at the grant date RMB24.30 per share RMB14.65 per share Exercise price (Note) (Note) Expected volatility (%) 56.97 47.15 Lock-up periods (years) 1.3 1.3 Expected dividend yield — — Risk free interest rate (%) 2.63 2.34 Note: The restricted stock s Expected volatilities were based on the annualized volatilities of AMPI’s and USISH’s historical share prices. For the years ended December 31, 2020, 2021 and 2022, employee benefits expense recognized on the aforementioned employee share options plans and the restricted shares/stocks plans were

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Business Combinations	29. BUSINESS COMBINATIONS a. Subsidiaries acquired Principal Activity Date of Proportion of Voting Equity Interests Consideration NT$ FAFG Holding company and the group engaged in the design and manufacturing of electronic components December 1, 2020 100.00 $12,443,637 ITGEU Trading company October 21, 2021 100.00 $50,368 SER Engaged in the design and manufacturing of electronic components November 2, 2021 100.00 $217,919 b. Consideration Transferred FAFG ITGEU SER NT$ NT$ NT$ Cash $ 11,094,802 $ 50,368 $ 217,919 Equity instrument issued 1,734,570 — — Contingent consideration arrangement (385,735 ) — — Fair value of identifiable net assets acquired $ 12,443,637 $ 50,368 $ 217,919 In December 2020, the Group’s subsidiary, USIFR, paid NT$10,800,558 thousand (equivalent to US$368,753 thousand) in cash and the Group’s subsidiary, USISH, issued its 25,940 thousand new ordinary shares, respectively, to acquire 100% shareholdings of FAFG. In addition, according to the share purchase agreement, USIFR is obliged to pay an earn-out In November 2021, the Group’s subsidiary, ASTEELFLASH FRANCE, acquired 100% shareholdings of SER and obtained control over SER. In November 2021, the board of directors of ASTEELFLASH FRANCE further resolved to merge SER. December 28, 2021 was the record date for the merger and such merger was completed. c. Assets acquired and liabilities assumed at the date of acquisition FAFG ITGEU SER NT$ NT$ NT$ Assets Cash and cash equivalents $ 2,349,164 $ 68,719 $ 18,850 Trade and other receivables 4,434,296 41,832 40,671 Inventories 4,836,819 — 375,912 Property, plant and equipment 2,882,720 94 37,672 Intangible assets 1,541,155 32 368 Others 1,919,118 2,828 186,377 Liabilities Trade and other payables (4,575,720 ) (29,165 ) (214,883 ) Borrowings and bonds payables (356,417 ) — — Others (3,155,051 ) (858 ) (227,048 ) Fair value of identifiable net assets acquired $ 9,876,084 $ 83,482 $ 217,919 d. Non-controlling Non-controlling e. Goodwill recognized on acquisitions or gain recognized in bargain purchase transaction FAFG ITGEU SER NT$ NT$ NT$ Consideration transferred $ 12,443,637 $ 50,368 $ 217,919 Add: Non-controlling 289 — — Less: Fair value of identifiable net assets acquired (9,876,084 ) (83,482 ) (217,919 ) Goodwill recognized on acquisition (gain recognized in bargain purchase transaction) $ 2,567,842 $ (33,114 ) $ — The goodwill from 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 acquisitions is not expected to be deductible for tax purpose. f. Net cash outflow (inflow) on acquisition of subsidiaries FAFG ITGEU SER NT$ NT$ NT$ Consideration transferred $ 11,094,802 $ 50,368 $ 217,919 Less: Cash and cash equivalent acquired (2,349,164 ) (68,719 ) (18,850 ) Net cash outflow (inflow) on acquisition of subsidiaries $ 8,745,638 $ (18,351 ) $ 199,069 g. 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 FAFG (for the period ITGEU (for the period from October 21, SER (for the period from November 2, NT$ NT$ NT$ Operating revenue $ 2,043,440 $ 75,221 $ 225,017 Net profit (loss) $ 91,179 $ (4,593 ) $ (508 ) Had the abovementioned business combinations been in effect at the beginning of each annual reporting period and the investments originally accounted for using the equity method 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$497,146,285 thousand and NT$28,833,916 thousand for the year ended December 31, 2020, respectively, and NT$570,363,380 thousand and NT$62,277,713 thousand for the year ended December 31, 2021, respectively. This pro-forma In determining the pro-forma pre-acquisition h. As of December 31, 2021, the Group has completed the identification of the difference between the cost of the investment and the Group’s share of FAFG’s net fair value of identifiable assets and liabilities, and has retrospectively adjusted the comparative consolidated financial statements as of and for the year ended December 31, 2020. As of December 31, 2020, the retrospective adjustments are summarized as follows: December 31, 2020 After Before NT$ NT$ Consolidated balance sheet Inventories $ 48,590,434 $ 48,516,459 Financial assets at fair value through profit or loss – non-current $ 2,180,978 $ 1,793,188 Property, plant and equipment $ 234,365,397 $ 233,207,324 Right-of-use $ 8,741,807 $ 8,620,612 Goodwill $ 52,709,053 $ 54,777,439 Other intangible assets $ 27,711,771 $ 26,808,668 Deferred tax liabilities $ 7,121,027 $ 6,551,233 Non-controlling $ 15,622,009 $ 15,616,053

Disposal of Subsidiaries

Disposal of Subsidiaries	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Disposal of Subsidiaries	30. DISPOSAL OF SUBSIDIARIES The board of directors of the Group’s subsidiary, SPIL (Cayman) Holding Limited, resolved in September 2020 to dispose its 100% shareholdings in Siliconware Electronics (Fujian) Co., Limited (“SF”) to Shenzhen Hiwin System Limited with a consideration of RMB966,000 thousand. The disposal was completed in October 2020 and the control over SF was transferred to the acquirer. The board of directors of the Company resolved in December 2021 to dispose its 100% shareholdings in GAPT Holding Limited (including its subsidiaries) and ASEKS (collectively, “GAPT Holding and ASEKS”). The disposal was completed in December 2021 and the control over GAPT Holding and ASEKS was transferred to the acquirer. a. Analysis of assets and liabilities on the date control was lost 2020 2021 SF GAPT Holding NT$ NT$ Current Assets Cash and cash equivalent $ 200,347 $ 2,625,715 Trade and other receivables 318,425 4,505,531 Inventories 239,865 2,284,880 Other current assets 111,913 1,215,992 Non-Current Property, plant and equipment 7,546,413 16,693,129 Right-of-use 812,861 181,855 Investment property — 787,250 Goodwill — 310,711 Deferred tax assets 298,217 659,972 Other non-current 43,482 308,500 Current Liabilities Short-term borrowings — (2,443,005 ) Trade and other payables (1,739,330 ) (5,949,592 ) Current portion of long-term borrowings (1,746,000 ) — Other current liabilities (24,564 ) (647,027 ) Non-Current Long-term borrowings (2,947,682 ) — Deferred tax liabilities (796 ) (200,899 ) Lease liabilities – non-current — (8,150 ) Other non-current — (156,863 ) Net assets disposed of $ 3,113,151 $ 20,167,999 b. Gain on disposal of subsidiaries 2020 2021 SF GAPT Holding NT$ NT$ Total consideration (paid in cash) $ 4,078,844 $ 36,939,133 Net assets disposed of (3,113,151 ) (20,167,999 ) Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control (162,940 ) 569,284 Gain on disposals $ 802,753 $ 17,340,418 c. Net cash inflow on disposals of subsidiaries 2020 2021 SF GAPT Holding NT$ NT$ Consideration received in cash and cash equivalents $ 4,078,844 $ 36,939,133 Less: Cash and cash equivalent balances disposed of (200,347 ) (2,625,715 ) Other receivables (the outstanding receivables of consideration, net of relevant expenditure) (161,458 ) (10,533,600 ) $ 3,717,039 $ 23,779,818 The due date of the abovementioned other receivables (the “Receivables”) in relation with GAPT Holding and ASEKS, originally scheduled to be the business day following the expiration of 6 months from the settlement date, was postponed to the business day following the expiration of 15 months from the settlement date, which was March 17, 2023, by the resolution of the board of directors and the agreement with the counterparty. To increase our opportunity for capital gains in the future, the Company’s board of directors revolved on March 15, 2023 to enter into a supplemental share purchase agreement (the “Agreement”) with the counterparty and its affiliates stipulating that the counterparty’s affiliate will offer us newly issued ordinary shares (the “Alternative Consideration Shares”) as an alternative to its obligation of the Receivables. If the counterparty’s affiliate fail to offer us the Alternative Consideration Shares within 12 months following the signing date of the Agreement, the counterparty and its affiliates should pay us the Receivables within 5 months after the expiry of the 12-month period.

Equity Transaction with Non-con

Equity Transaction with Non-controlling Interests	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Equity Transaction with Non-controlling Interests	31. EQUITY TRANSACTION WITH NON-CONTROLLING a. USISH In September 2021 and 2022, USISH repurchased its own 16,042 thousand and 9,356 thousand outstanding ordinary shares, respectively, and made the Group’s shareholdings of USISH increased. The transaction was accounted for as an equity transaction since the transaction did not change the Group’s control over USISH and, as a result, the Group’s capital surplus was then decreased by b. USIPL In May 2020, the board of directors of Universal Global Electronics Co., Ltd. resolved to acquire 40% shareholdings of USIPL from Chung Hong Electronics (Suzhou) Co., Ltd. at RMB24,500 thousand. The aforementioned transaction resulted the Group’s shareholdings in USIPL to increase from 60% to 100%, and such transactions were accounted for as an equity transaction since the Group did not cease to have control over USIPL. The Group recognized a decrease in capital surplus by NT$13,502 thousand in the second quarter of 2020. c. USIE In September 2020, the shareholders’ meeting of USIE resolved to repurchase its own 10,308 thousand outstanding ordinary shares at US$ per share, and made the Group’s shareholdings of USIE increased from The transaction was accounted for as an equity transaction since the transaction did not change the Group’s control over USIE and, then, capital surplus and retained earnings were decreased by In December 2021, the shareholders’ meeting of USIE resolved to repurchase its own 9,137 thousand outstanding ordinary shares at US$ per share, and The transaction was accounted for as an equity transaction since the transaction did not change the Group’s control over USIE and, then, capital surplus and retained earnings were decreased by

Cash Flow Information

Cash Flow Information	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Cash Flow Information	32. CASH FLOW INFORMATION a. Non-cash In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 59,024,201 $ 74,417,541 $ 75,800,574 $ 2,466,664 Increase (decrease) in other non-current 78,291 1,184,927 (5,480 ) (178 ) Decrease (increase) in other payables 3,029,162 (4,671,228 ) (3,096,926 ) (100,779 ) Capitalized borrowing costs (54,208 ) (25,581 ) (58,263 ) (1,896 ) $ 62,077,446 $ 70,905,659 $ 72,639,905 $ 2,363,811 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 5,184,925 $ 1,128,850 $ 612,213 $ 19,922 Decrease (increase) in other non-current — (134,760 ) 134,760 4,385 Decrease (increase) in other receivables (735,812 ) 610,912 2,784 91 $ 4,449,113 $ 1,605,002 $ 749,757 $ 24,398 b. Changes in liabilities arising from financing activities For the year ended December 31, 2020 Short-term Bonds Payable Long-term Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2020 $ 40,572,329 $ 36,522,155 $ 141,078,598 $ 5,808,924 $ 223,982,006 Net financing cash flows (1,502,323 ) 19,717,149 (26,500,139 ) (844,357 ) (9,129,670 ) Interest under operating activities — — — 111 111 Rent expense under operating activities — — — (7,729 ) (7,729 ) Non-cash Additions to lease liabilities — — — 584,642 584,642 Amortization of issuance cost — 14,250 156,982 — 171,232 Lease modifications — — — (289,687 ) (289,687 ) Short-term borrowings transferred to long-term borrowings (3,850,000 ) — 3,850,000 — — Adjustments for government subsidy — — 41,650 — 41,650 Acquisition of subsidiaries (Note 29) 356,417 — — 633,606 990,023 Disposal of subsidiaries (Note 30) — — (4,693,682 ) (670 ) (4,694,352 ) Effects of foreign currency exchange (978,565 ) — (1,542,685 ) (9,010 ) (2,530,260 ) Balance at December 31, 2020 $ 34,597,858 $ 56,253,554 $ 112,390,724 $ 5,875,830 $ 209,117,966 For the year ended December 31, 2021 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2021 $ 34,597,858 $ 56,253,554 $ 112,390,724 $ 5,875,830 $ 209,117,966 Net financing cash flows 10,043,398 (3,719,057 ) 16,018,825 (907,403 ) 21,435,763 Interest under operating activities — — — 800 800 Rent expense under operating activities — — — (184 ) (184 ) Equity components of convertible bonds and embedded derivative liability — (399,955 ) — — (399,955 ) Non-cash Additions to lease liabilities — — — 2,037,665 2,037,665 Amortization of issuance cost — 126,283 224,979 — 351,262 Convertible bonds issued by subsidiaries and converted to ordinary shares — (102 ) — — (102 ) Lease modifications — — — (58,799 ) (58,799 ) Acquisition of subsidiaries (Note 29) — — — 180,745 180,745 Disposal of subsidiaries (Note 30) (2,443,005 ) — — (32,655 ) (2,475,660 ) Reclassification — — — 380,292 380,292 Effects of foreign currency exchange (1,161,822 ) 6,614 (2,162,038 ) (76,407 ) (3,393,653 ) Balance at December 31, 2021 $ 41,036,429 $ 52,267,337 $ 126,472,490 $ 7,399,884 $ 227,176,140 For the year ended December 31, 2022 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2022 $ 41,036,429 $ 52,267,337 $ 126,472,490 $ 7,399,884 $ 227,176,140 Net financing cash flows 1,866,253 (3,539,423 ) (29,516,421 ) (1,035,019 ) (32,224,610 ) Interest under operating activities — — — 1,394 1,394 Rent expense under operating activities — — — (1,904 ) (1,904 ) Equity components of convertible bonds and embedded derivative liability — (1,092,004 ) — — (1,092,004 ) Non-cash Additions to lease liabilities — — — 1,379,342 1,379,342 Amortization of issuance cost — 182,759 114,687 — 297,446 Convertible bonds issued by subsidiaries and converted to ordinary shares — (171 ) — — (171 ) Lease modifications — — — (117,549 ) (117,549 ) Adjustments for government subsidy — — (46,672 ) — (46,672 ) Long-term borrowings transferred to short-term borrowings 1,522,294 — (1,522,294 ) — — Effects of foreign currency exchange 2,306,154 31,826 4,487,661 82,339 6,907,980 Balance at December 31, 2022 $ 46,731,130 $ 47,850,324 $ 99,989,451 $ 7,708,487 $ 202,279,392 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 1,335,387 $ 1,700,857 $ 4,115,603 $ 240,803 $ 7,392,650 Net financing cash flows 60,731 (115,178 ) (960,509 ) (33,681 ) (1,048,637 ) Interest under operating activities — — — 45 45 Rent expense under operating activities — — — (62 ) (62 ) Equity components of convertible bonds and embedded derivative liability — (35,535 ) — — (35,535 ) Non-cash Additions to lease liabilities — — — 44,886 44,886 Amortization of issuance cost — 5,947 3,732 — 9,679 Convertible bonds issued by subsidiaries and converted to ordinary shares — (6 ) — — (6 ) Lease modifications — — — (3,825 ) (3,825 ) Adjustments for government subsidy — — (1,519 ) — (1,519 ) Long-term borrowings transferred to short-term borrowings 49,538 — (49,538 ) — — Effects of foreign currency exchange 75,045 1,036 146,037 2,680 224,798 Balance at December 31, 2022 $ 1,520,701 $ 1,557,121 $ 3,253,806 $ 250,846 $ 6,582,474 c. Total taxes paid For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Operating activities $ 5,536,077 $ 7,423,947 $ 14,250,527 $ 463,733 Investing activities — 570,700 842,440 27,414 $ 5,536,077 $ 7,994,647 $ 15,092,967 $ 491,147

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Capital Management	33. 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 20.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Financial Instruments	34. 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, 2021 and 2022 were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2021 $ 52,267,337 $ 52,429,758 December 31, 2022 47,850,324 $ 1,557,121 47,027,018 $ 1,530,329 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. 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, 2021 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 85,629 $ — $ 85,629 Forward exchange contracts — 23,373 — 23,373 Call option and put option of convertible bonds — 8,463 — 8,463 Target redemption forward contracts — 500 — 500 Non-derivative Quoted ordinary shares 2,683,193 — — 2,683,193 Private-placement funds — — 1,322,686 1,322,686 Contingent considerations — — 394,943 394,943 Unquoted preferred shares — — 583,270 583,270 Open-end 334,223 — — 334,223 $ 3,017,416 $ 117,965 $ 2,300,899 $ 5,436,280 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 820,779 $ 820,779 Quoted ordinary shares 102,124 — — 102,124 Unquoted preferred shares — — 11,245 11,245 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ Limited partnership $ — $ — $ 9,206 $ 9,206 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,076,458 1,076,458 Trade receivables, net — — 6,092,462 6,092,462 $ 102,124 $ — $ 8,010,150 $ 8,112,274 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 360,797 $ — $ 360,797 Forward exchange contracts — 56,863 — 56,863 $ — $ 417,660 $ — $ 417,660 December 31, 2022 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 3,205,828 $ — $ 3,205,828 Forward exchange contracts — 246,710 — 246,710 Non-derivative Quoted ordinary shares 2,521,964 — — 2,521,964 Private-placement funds — — 1,599,932 1,599,932 Unquoted preferred shares — — 628,156 628,156 Contingent considerations — — 438,176 438,176 Open-end 293,385 — — 293,385 $ 2,815,349 $ 3,452,538 $ 2,666,264 $ 8,934,151 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 419,491 $ 419,491 Quoted ordinary shares 45,683 — — 45,683 Unquoted preferred shares — — 13,883 13,883 Limited partnership — — 3,502 3,502 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,059,712 1,059,712 Trade receivables, net — — 5,402,714 5,402,714 $ 45,683 $ — $ 6,899,302 $ 6,944,985 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 543,547 $ — $ 543,547 Forward exchange contracts — 83,213 — 83,213 $ — $ 626,760 $ — $ 626,760 Level 1 Level 2 Level 3 Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2022 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 104,323 $ — $ 104,323 Forward exchange contracts — 8,028 — 8,028 Non-derivative Quoted ordinary shares 82,069 — — 82,069 Private-placement funds — — 52,064 52,064 Unquoted preferred shares — — 20,441 20,441 Contingent considerations — — 14,259 14,259 Open-end 9,547 — — 9,547 $ 91,616 $ 112,351 $ 86,764 $ 290,731 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 13,651 $ 13,651 Quoted ordinary shares 1,486 — — 1,486 Unquoted preferred shares — — 452 452 Limited partnership — — 114 114 Investments in debt instruments Unsecured subordinate corporate bonds — — 34,485 34,485 Trade receivables, net — — 175,812 175,812 $ 1,486 $ — $ 224,514 $ 226,000 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 17,688 $ — $ 17,688 Forward exchange contracts — 2,708 — 2,708 $ — $ 20,396 $ — $ 20,396 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, 2021 and 2022. 2) Reconciliation of Level 3 fair value measurements of financial assets For the year ended December 31, 2020 Financial Assets at FVTPL Financial Assets at Financial Assets Equity Instruments Debt Instruments Equity Instruments Debt Instruments Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 1,005,714 $ — $ 755,903 $ 3,044,562 $ 4,806,179 Recognized in profit or loss (17,941 ) — — — (17,941 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (149,856 ) (2,136 ) (151,992 ) Effects of foreign currency exchange (15,455 ) — (15,562 ) — (31,017 ) Net increase in trade receivables — 370,110 — 5,635,706 6,005,816 Trade receivables factoring — (370,110 ) — (7,038,983 ) (7,409,093 ) Purchases 893,234 — 259,168 — 1,152,402 Disposals (329,370 ) — (121,255 ) — (450,625 ) Acquisition through business combinations 387,790 — — — 387,790 Exercise of call option (25,988 ) — — — (25,988 ) Balance at December 31 $ 1,897,984 $ — $ 728,398 $ 1,639,149 $ 4,265,531 For the year ended December 31, 2021 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 1,897,984 $ — $ 728,398 $ 1,639,149 $ 4,265,531 Recognized in profit or loss 131,276 — — — 131,276 Recognized in other comprehensive income Included in unrealized gains on financial assets at FVTOCI — — 129,726 63,722 193,448 Effects of foreign currency exchange (79,614 ) — (4,508 ) — (84,122 ) Net increase in trade receivables — 3,269,782 — 14,940,539 18,210,321 Trade receivables factoring — (3,269,782 ) — (9,474,490 ) (12,744,272 ) Purchases 459,046 — 32,246 — 491,292 Disposals (107,793 ) — (14,873 ) — (122,666 ) Reclassify — — (29,758 ) — (29,758 ) Balance at December 31 $ 2,300,899 $ — $ 841,231 $ 7,168,920 $ 10,311,050 For the year ended December 31, 2022 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 2,300,899 $ — $ 841,231 $ 7,168,920 $ 10,311,050 Recognized in profit or loss 100,134 605 — — 100,739 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (366,862 ) (16,746 ) (383,608 ) Effects of foreign currency exchange 195,415 — 5,558 — 200,973 Net increase (decrease) in trade receivables — 4,330,075 — (674,112 ) 3,655,963 Trade receivables factoring — (4,330,075 ) — (15,636 ) (4,345,711 ) Purchases 338,016 14,325 20,000 — 372,341 Disposals (268,200 ) (14,930 ) (63,051 ) — (346,181 ) Balance at December 31 $ 2,666,264 $ — $ 436,876 $ 6,462,426 $ 9,565,566 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1 $ 74,875 $ — $ 27,375 $ 233,287 $ 335,537 Recognized in profit or loss 3,258 20 — — 3,278 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (11,938 ) (545 ) (12,483 ) Effects of foreign currency exchange 6,359 — 181 — 6,540 Net increase (decrease) in trade receivables — 140,907 — (21,936 ) 118,971 Trade receivables factoring — (140,907 ) — (509 ) (141,416 ) Purchases 11,000 466 651 — 12,117 Disposals (8,728 ) (486 ) (2,052 ) — (11,266 ) Balance at December 31 $ 86,764 $ — $ 14,217 $ 210,297 $ 311,278 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. Derivatives - redemption option and put option of convertible bonds Option pricing models - Use of present value techniques and reflect the time value and intrinsic value of redemption option and put option. Target redemption forward contracts Valuation based on the spot exchange rate on the valuation date, the exercise price, the volatility in exchange rate, the contract period and the quoted risk free interest rate during the contract period. 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 10% to 20%. 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 the abovementioned investments would have decreased approximately by NT$19,300 thousand and NT$6,600 thousand (US$215 thousand) as of December 31, 2021 and 2022, 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$4,000 thousand and NT$3,000 thousand (US$98 thousand) as of December 31, 2021 and 2022, respectively. The fair value of accounts receivables measured at FVTOCI are determined based on the present value of future cash flows that reflect the credit risk of counterparties. Since the discount effect was not significant, the Group measured its fair value by using the nominal values. The fair value of the contingent considerations were determined by using the Monte Carlo Simulation method. If the estimated net profit margin fails to reach the performance specified in the agreement, the Group could receive the contingent considerations according to the agreement, refer to Note 29 for business combinations . c. Categories of financial instruments December 31 2021 2022 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 5,436,280 $ 8,934,151 $ 290,731 Measured at amortized cost (Note 1) 200,732,680 188,733,772 6,141,678 FVTOCI Equity instruments 943,354 482,559 15,703 Debt instruments 1,076,458 1,059,712 34,485 Trade receivables, net 6,092,462 5,402,714 175,812 Financial liabilities FVTPL Held for trading 417,660 626,760 20,396 Financial liabilities for hedging 11,497,896 12,204,620 397,157 Measured at amortized cost (Note 2) 339,445,544 318,478,685 10,363,771 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$, RMB or EUR. 1% fluctuation is used when reporting foreign currency exchange rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign currency exchange rates. The sensitivity analysis included financial assets and liabilities and inter-company receivables and payables within the Group. The changes in profit before income tax due to a 1% change in US$ and JPY against NT$, RMB and EUR would be NT$35,000 thousand, NT$38,000 thousand and NT$60,000 thousand (US$1,952 thousand) for the years ended December 31, 2020, 2021 and 2022, respectively. Hedging contracts and hedged items have been taken into account while measuring the changes in profit before income tax. The abovementioned sensitivity analysis mainly focused on the foreign currency monetary items at each balance sheet date. As the period-end Hedge accounting The Group’s hedging strategy was to lift borrowings denominated in foreign currencies to avoid exchange rate exposure from its investments in equity instruments denominated in foreign currencies (recognized under the line item of financial assets at FVTPL) and net investment in foreign subsidiary, USIFR, which has EUR as its functional currency. Those transactions were designated as fair value hedges and a hedge of net investment in foreign operation, respectively. Hedge adjustments were made to totally offset the foreign exchange gains or losses from those equity instruments denominated in foreign currencies and foreign operations when they were evaluated based on the exchange rates on each balance sheet date. The source of hedge ineffectiveness in these hedging relationships arose from the material difference between the notional amounts of borrowings denominated in foreign currencies and the fair value of investments in equity instruments denominated in foreign currencies and net investment in foreign operations. No other sources of ineffectiveness is expected to emerge from these hedging relationships. December 31, 2021 Hedging Instrument/ Line item in Carrying Amount Hedged Items Balance sheet Asset Liability NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL Financial liabilities for hedging - current $ — $ 2,954,921 Hedge of net investment in foreign operation Financial liabilities for hedging - current — 3,762,044 Hedge of net investment in foreign operation Financial liabilities for hedging - non-current — 4,780,931 Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated Value Hedge Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge Asset Asset NT$ NT$ NT$ NT$ NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ 94,145 $ (94,145 ) $ — $ — $ 2,318,517 $ (236,362 ) Hedge of net investment in foreign operation (738,600 ) 738,600 163,776 — — — December 31, 2022 Hedging Instrument/ Line item in Carrying Amount Hedged Items Balance sheet Asset Liability NT$ US$ (Note 4) NT$ US$ (Note 4) Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL Financial liabilities for hedging - current $ — $ — $ 3,278,805 $ 106,697 Hedge of net investment in foreign operation Financial liabilities for hedging - current — — 8,925,815 290,460 Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Amount of Hedged Item in Fair Value Hedge Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item Hedging Instrument/ Hedged Item Hedging Instrument Hedged Item Continuing Hedges Hedge Longer Applied Asset Asset NT$ NT$ NT$ NT$ NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ (323,884 ) $ 323,884 $ — $ — $ 2,282,243 $ 87,522 Hedge of net investment in foreign operation (509,229 ) 509,229 673,005 — — — Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Hedged Item in Fair Value Hedge Accumulated Value Hedge Adjustments on Hedged Item Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge Longer Applied Asset Asset US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ (10,540 ) $ 10,540 $ — $ — $ 74,568 $ 2,848 Hedge of net investment in foreign operation (16,571 ) 16,571 21,901 — — — 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 2021 2022 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial assets $ 5,474,105 $ 16,434,562 $ 534,805 Financial liabilities 76,206,394 91,152,265 2,966,231 Cash flow interest rate risk Financial assets 69,654,969 41,964,775 1,365,596 Financial liabilities 158,557,225 121,370,564 3,949,579 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, 2020, 2021 and 2022 would have decreased or increased approximately by NT$862,000 thousand, NT$959,000 thousand and NT$794,000 thousand (US$25,838 thousand), respectively. c) Other price risk The Group was exposed to equity price risk through its investments in financial assets at FVTPL and financial assets at FVTOCI. If equity price was 1% higher or lower, profit before income tax for the years ended December 31, 2020, 2021 and 2022 would have increased or decreased approximately by NT$59,000 thousand, NT$49,000 thousand and NT$50,000 thousand (US$1,627 thousand), respectively, and other comprehensive income before income tax for the years ended December 31, 2020, 2021 and 2022 would have increased or decreased approximately by NT$7,000 thousand, NT$9,000 thousand and NT$5,000 thousand (US$163 thousand), respectively. 2) Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to the Group. The Group’s credit risk arises from cash and cash equivalents, contract assets, trade and other receivables and other financial assets. The Group’s maximum exposure to credit risk was the carrying amounts of financial assets in the consolidated balance sheets. As of December 31, 2021 and 2022, the Group’s five largest customers accounted for 33% and 30% of trade receivables, respectively. The Group transacts with a large number of unrelated customers and, thus, no concentration of credit risk was observed. 3) Liquidity risk The Group manages liquidity risk by maintaining adequate working capital and banking facilities to fulfill the demand for cash flow used in the Group’s operation and capital expenditure. The Group also monitors its compliance with all the loan covenants. Liquidity risk is not considered to be significant. In the table below, financial liabilities with a repayment on demand clause were included in the earliest time band regardless of the probability of counter-parties choosing to exercise their rights. The maturity dates for other non-derivative To the extent that interest flows are floating rate, the undiscounted amounts were derived from the interest rates at each balance sheet date. December 31, 2021 On Demand or Less than 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years NT$ NT$ NT$ NT$ NT$ Non-derivative Non-interest $ 52,353,176 $ 48,140,652 $ 10,216,253 $ 291,480 $ 114,201 Obligation under leases 84,978 157,710 687,144 2,585,624 4,929,602 Floating interest rate liabilities 12,565,548 5,180,527 13,416,893 112,493,242 7,494,670 Fixed interest rate liabilities 10,262,781 3,093,668 12,978,593 43,555,458 5,479,867 $ 75,266,483 $ 56,572,557 $ 37,298,883 $ 158,925,804 $ 18,018,340 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 $ 929,832 $ 2,585,624 $ 1,731,995 $ 883,335 $ 802,765 $ 1,511,507 December 31, 2022 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 Non-interest $ 65,356,106 $ 33,887,460 $ 11,145,612 $ 20,498 $ 74,643 Obligation under leases 120,733 201,686 790,427 2,685,977 5,147,266 Floating interest rate liabilities 9,251,237 10,982,036 9,652,804 93,837,521 5,648,699 Fixed interest rate liabilities 12,530,681 9,209,134 9,055,918 44,756,570 29,280 $ 87,258,757 $ 54,280,316 $ 30,644,761 $ 141,300,566 $ 10,899,888 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 Non-interest $ 2,126,785 $ 1,102,748 $ 362,695 $ 667 $ 2,429 Obligation under leases 3,929 6,563 25,722 87,406 167,500 Floating interest rate liabilities 301,049 357,372 314,117 3,053,613 183,817 Fixed interest rate liabilities 407,767 299,679 294,693 1,456,445 953 $ 2,839,530 $ 1,766,362 $ 997,227 $ 4,598,131 $ 354,699 Further information for maturity analysis of obligation under leases was as follows: Less than 1 Year 1 to 5 Years 5 to 10 Years 10 to 15 Years 15 to 20 Years More than 20 Years NT$ NT$ NT$ NT$ NT$ NT$ Obligation under leases $ 1,112,846 $ 2,685,977 $ 1,536,779 $ 939,751 $ 881,803 $ 1,788,933 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 $ 36,214 $ 87,406 $ 50,009 $ 30,581 $ 28,695 $ 58,215 The amounts included above for floating interest rate instruments for non-derivative 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, 2021 Net settled Forward exchange contracts $ (21,379 ) $ (1,410 ) $ — Gross settled Forward exchange contracts Inflows $ 2,382,315 $ 6,817,411 $ 531,596 Outflows (2,380,359 ) (6,784,689 ) (525,920 ) 1,956 32,722 5,676 Swap contracts Inflows 23,759,435 21,272,450 37,841,805 Outflows (23,814,701 ) (21,314,442 ) (37,965,438 ) (55,266 ) (41,992 ) (123,633 ) Target redemption forward contracts Inflows 19,376 43,596 33,216 Outflows (18,845 ) (42,401 ) (32,243 ) 531 1,195 973 $ (52,779 ) $ (8,075 ) $ (116,984 ) December 31, 2022 Net settled Forward exchange contracts $ (11,136 ) $ 11,994 $ — Gross settled Forward exchange contracts Inflows $ 13,398,921 $ 4,688,786 $ 599,796 Outflows (13,310,433 ) (4,687,958 ) (534,354 ) 88,488 828 65,442 Swap contracts Inflows 32,274,691 16,429,850 62,187,750 Outflows (31,891,439 ) (15,016,775 ) (59,838,031 ) 383,252 1,413,075 2,349,719 $ 471,740 $ 1,413,903 $ 2,415,161 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, 2022 Net settled Forward exchange contracts $ (362 ) $ 390 $ — Gross settled Forward exchange contracts Inflows $ 436,021 $ 152,580 $ 19,518 Outflows (433,141 ) (152,553 ) (17,389 ) 2,880 27 2,129 Swap contracts Inflows 1,050,266 534,652 2,023,682 Outflows (1,037,795 ) (488,668 ) (1,947,219 ) 12,471 45,984 76,463 $ 15,351 $ 46,011 $ 78,592

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Related Party Transactions	35. 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 Group ASE Cultural and Educational Foundation Substantial related party ASE Environmental Protection and Sustainability Foundation Substantial related party b. Contribution of related party For the Year Ended December 31 Relationship and Name of Related Party 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Substantial related party ASE Environmental Protection and Sustainability Foundation $ 100,000 $ 100,000 $ 100,000 $ 3,254 ASE Cultural and Educational Foundation — 10,000 20,000 651 $ 100,000 $ 110,000 $ 120,000 $ 3,805 c. ASE and HC entered into a joint development agreement in June 2020 under the concept of joint construction. The agreement stipulates that HC will build the plant on the leasehold land and ASE and its affiliates will have the priority to purchase the plant after the completion of the plant construction. The final transaction price will be the purchase price less an amount based on the ratio calculated by independent professional appraisers. d. ASE and ASEE entered into a joint construction and allocation of housing units agreement with HC, respectively, in August 2021. The agreement stipulates that ASE and ASEE will provide land and leasehold land and HC will provide fund for joint construction of plant and consult with professional appraisal firm to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE, ASEE and its affiliates will have the priority to purchase the property, which obtained by HC based on the agreed proportion of joint construction. Since the joint construction agreement between ASEE and HC has not yet started, therefore, the joint construction agreement was terminated by mutual consent of both parties, and the board of directors of ASEE decided to terminate the joint construction agreement in May 2022. e. In the third quarter of 2021, ASE purchased real estate properties from HC with an amount of NT$2,362,000 thousand (tax excluded) which was primarily based on the independent professional appraisal reports and had been fully paid. f. ASE entered into a joint construction and allocation of housing units agreement with HC in April 2022. The agreement stipulates that ASE and HC will provide a part of land and fund, respectively, for joint construction of plant and consult with professional appraisal firm to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE will have the priority to purchase the property, which obtained by HC based on the agreed proportion of joint construction. g. Compensation to key management personnel For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 1,264,980 $ 1,744,903 $ 1,962,298 $ 63,856 Post-employment benefits 2,007 3,505 4,344 141 Share-based payments 153,774 163,697 445,287 14,490 $ 1,420,761 $ 1,912,105 $ 2,411,929 $ 78,487 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, 2022
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Assets Pledged as Collateral or for Security	36. 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 2021 2022 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 2,587,110 $ 2,627,606 $ 85,506 Property, plant and equipment 114,390 105,237 3,425 Investment properties 20,796,862 20,196,582 657,227 Other financial assets (including current and non-current) 444,358 454,122 14,778 $ 23,942,720 $ 23,383,547 $ 760,936

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Commitments	12 Months Ended
	Dec. 31, 2022
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Significant Contingent Liabilities and Unrecognized Commitments	37. 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, 2021 and 2022, unused letters of credit of the Group were approximately NT$74,000 thousand and NT$579,000 thousand (US$18,842 thousand), respectively. b. As of December 31, 2021 and 2022, letters of bank guarantee provided to customs for the import and export of goods with bank facilities granted to the Group were approximately NT$738,628 thousand and NT$622,539 thousand (US$20,258 thousand), respectively. c. As of December 31, 2021 and 2022, the Group’s commitments to purchase property, plant and equipment were approximately NT$52,678,554 thousand and NT$59,675,567 thousand (US$1,941,932 thousand), respectively, of which NT$3,761,120 thousand and NT$3,689,863 thousand (US$120,074 thousand) had been prepaid, respectively. As of December 31, 2021 and 2022, the commitment that the Group has contracted for the construction related to real estate business were NT$59 thousand and nil, respectively. d. The Group entered into long-term purchase agreements of materials and supplies with multiple suppliers. The relative minimum purchase quantity is specified in the agreements. e. The Group entered into long-term agreements with multiple customers. The relative minimum order quantity from customers and minimum purchase quantity of materials from suppliers are specified in the agreements. f. In December 2022, in consideration of corporate social responsibility, the board of directors of ASE resolved the disbursements of NT$20,000 thousand (US$651 thousand) to ASE Cultural and Educational Foundation for promoting the cultural and educational activities to fulfil l g. In December 2013, in consideration of corporate social responsibility for environmental protection, the board of directors of ASE, approved the contributions of at least NT$100,000 thousand (US$3,254 thousand) annually to be made in the next 30 years, with a total amount of at least NT$3,000,000 thousand (US$97,624 thousand), for promoting environmental protection efforts in Taiwan.

Significant Subsequent Events

Significant Subsequent Events	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Significant Subsequent Events	39. SIGNIFICANT SUBSEQUENT EVENTS On March 17, 2023, the board of director of USISH, resolved to establish a special purpose vehicle (“SPV”) with a registered capital of US$53,000 thousand by its wholly-owned subsidiary, UGT, and an unrelated party, Ample Trading, Co., Ltd. (“Ample Trading”), through a joint venture agreement. UGT will obtain 75.1% ownership of the SPV and Ample Trading will obtain the remaining 24.9% ownership of the SPV. The SPV will acquire the automotive wireless business (“Target Business”) of an unrelated party, TE Connectivity Ltd., with an estimated value of US$48,000 thousand. The acquisition price will be paid by cash, which will be adjusted for the net debt and net working capital of the Target Business on the settlement date. The transaction is subject to the approvals from the respective countries where the Target Business will operate in.

Others

Others	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Others	38. OTHERS a. 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. In June 2020, in the first trial, the court of first instance ruled that the subsidiary shall be imposed a fine of RMB400 thousand and return the benefit (RMB344 thousand) generated from such violation. Both of the fine and the return of benefit from violation were recognized by the subsidiary under the line item of other gains and losses. Because some of co-defendants b. 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 has refunded NT$55,062 thousand to ASE. On February 10, 2020, KEPB re-imposed

Significant Assets and Liabilit

Significant Assets and Liabilities Denominated in Foreign Currencies	12 Months Ended
	Dec. 31, 2022
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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 (In Thousand) Exchange Rate Carrying Amount (In Thousand) December 31, 2021 Monetary financial assets US$ $ 4,885,163 US$1=NT$27.68 $ 135,221,324 US$ 1,718,314 US$1=RMB6.3757 47,562,940 US$ 42,250 US$1=EUR0.8829 1,169,492 JPY 12,584,942 JPY1=NT$0.2405 3,026,677 JPY 551,496 JPY1=US$0.0087 132,635 Monetary financial liabilities US$ 4,899,633 US$1=NT$27.68 135,621,853 US$ 1,503,606 US$1=RMB6.3757 41,619,803 US$ 88,741 US$1=EUR0.8829 2,456,363 JPY 14,078,075 JPY1=NT$0.2405 3,385,776 JPY 990,667 JPY1=US$0.0087 238,255 December 31, 2022 Monetary financial assets US$ 5,602,783 US$1=NT$30.71 172,061,459 US$ 1,517,342 US$1=RMB6.9646 46,597,573 US$ 24,066 US$1=EUR0.9376 739,064 JPY 8,599,044 JPY1=NT$0.2324 1,998,417 JPY 410,433 JPY1=US$0.0076 95,385 Monetary financial liabilities US$ 5,539,862 US$1=NT$30.71 170,129,161 US$ 1,361,060 US$1=RMB6.9646 41,798,164 US$ 56,203 US$1=EUR0.9376 1,725,989 JPY 10,093,229 JPY1=NT$0.2324 2,345,666 JPY 343,989 JPY1=US$0.0076 79,943 The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2020 2021 2022 Functional Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$28.48 $ (143,804 ) US$1=NT$27.68 $ 132,582 US$1=NT$30.71 $ (347,044 ) $ (11,293 ) NT$ 1,382,067 1,413,969 (2,985,318 ) (97,147 ) RMB RMB1=NT$4.3648 (181,624 ) RMB1=NT$4.3415 (85,675 ) RMB1=NT$4.4094 921,898 30,000 $ 1,056,639 $ 1,460,876 $ (2,410,464 ) $ (78,440 )

Operating Segments Information

Operating Segments Information	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Operating Segments Information	4 1 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 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 Packaging Testing EMS Others Adjustments Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 2020 Revenue from external customers $ 218,666,071 $ 47,271,074 $ 204,690,669 $ 6,350,896 $ — $ 476,978,710 Inter-group revenues (Note 1) 10,436,168 435,587 21,472,775 7,234,303 (39,578,833 ) — Segment revenues 229,102,239 47,706,661 226,163,444 13,585,199 — 516,557,543 Interest income 133,160 79,821 275,766 32,036 — 520,783 Interest expense (2,244,280 ) (564,269 ) (443,519 ) (185,160 ) — (3,437,228 ) Depreciation and amortization (32,333,229 ) (14,189,024 ) (2,877,546 ) (1,859,266 ) — (51,259,065 ) Share of the profit or loss of associates and joint ventures 362,133 99,670 85,809 — — 547,612 Impairment loss (218,600 ) (773,673 ) — — — (992,273 ) Segment profit before income tax 17,476,440 10,277,760 8,438,766 (424,168 ) — 35,768,798 Expenditures for segment assets 38,643,303 14,275,397 5,614,409 491,092 — 59,024,201 December 31, 2020 Investments accounted for using the equity method 9,146,344 1,340,307 2,320,022 — — 12,806,673 Contract assets 3,641,244 1,141,660 — — — 4,782,904 For the year ended December 31, 2021 Revenue from external customers 272,543,899 49,978,736 239,488,267 7,986,231 — 569,997,133 Inter-group revenues (Note 1) 7,244,889 339,619 27,825,073 7,527,260 (42,936,841 ) — Segment revenues 279,788,788 50,318,355 267,313,340 15,513,491 — 612,933,974 Interest income 61,141 88,874 301,072 91,242 — 542,329 Interest expense (1,604,107 ) (405,648 ) (629,584 ) (159,596 ) — (2,798,935 ) Depreciation and amortization (34,384,500 ) (13,819,080 ) (4,336,266 ) (1,984,431 ) — (54,524,277 ) Share of the profit or loss of associates and joint ventures 737,650 66,107 95,943 — — 899,700 Impairment loss (86,997 ) (39,769 ) — — — (126,766 ) Segment profit before income tax 41,581,126 11,998,938 8,528,675 18,085,030 — 80,193,769 Expenditures for segment assets 48,531,368 16,773,513 7,654,560 1,458,100 — 74,417,541 December 31, 2021 Investments accounted for using the equity method 12,744,756 1,896,372 2,355,472 — — 16,996,600 Contract assets 4,735,181 872,028 — — — 5,607,209 For the year ended December 31, 2022 Revenue from external customers $ 303,947,502 $ 55,960,182 $ 301,966,818 $ 8,998,141 $ — $ 670,872,643 Inter-group revenues (Note 1) 6,940,878 524,387 35,533,226 9,080,132 (52,078,623 ) — Segment revenues 310,888,380 56,484,569 337,500,044 18,078,273 — 722,951,266 Interest income 109,148 84,562 418,507 42,530 — 654,747 Interest expense (2,150,382 ) (463,043 ) (1,029,128 ) (346,581 ) — (3,989,134 ) Depreciation and amortization (33,509,358 ) (14,901,939 ) (4,654,383 ) (2,386,209 ) — (55,451,889 ) Share of the profit or loss of associates and joint ventures 779,474 81,627 324,276 — — 1,185,377 Impairment loss (64,257 ) (105,169 ) (219,349 ) — — (388,775 ) Segment profit before income tax 51,824,438 14,626,156 14,368,179 944,855 — 81,763,628 Expenditures for segment assets 45,936,563 21,765,965 6,188,401 1,909,645 — 75,800,574 December 31, 2022 Investments accounted for using the equity method 10,341,203 1,643,940 2,694,203 — — 14,679,346 Contract assets 4,869,541 861,632 — — — 5,731,173 Packaging Testing EMS Others Adjustments 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, 2022 Revenue from external customers $ 9,890,905 $ 1,821,028 $ 9,826,450 $ 292,813 $ — $ 21,831,196 Inter-group revenues (Note 1) 225,867 17,064 1,156,304 295,481 (1,694,716 ) — Segment revenues 10,116,771 1,838,092 10,982,754 588,294 — 23,525,911 Interest income 3,551 2,752 13,619 1,384 — 21,306 Interest expense (69,977 ) (15,068 ) (33,489 ) (11,278 ) — (129,812 ) Depreciation and amortization (1,090,444 ) (484,931 ) (151,461 ) (77,651 ) — (1,804,487 ) Share of the profit or loss of associates and joint ventures 25,365 2,656 10,553 — — 38,574 Impairment loss (2,092 ) (3,422 ) (7,138 ) — — (12,652 ) Segment profit before income tax 1,686,445 475,957 467,562 30,747 — 2,660,711 Expenditures for segment assets 1,494,844 708,297 201,380 62,143 — 2,466,664 December 31, 2022 Investments accounted for using the equity method 336,518 53,496 87,674 — — 477,688 Contract assets 158,462 28,039 — — — 186,501 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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 218,666,071 $ 272,543,899 $ 303,947,502 $ 9,890,905 Testing service 47,271,074 49,978,736 55,960,182 1,821,028 EMS 204,690,669 239,488,267 301,966,818 9,826,450 Others 6,350,896 7,986,231 8,998,141 292,813 $ 476,978,710 $ 569,997,133 $ 670,872,643 $ 21,831,196 c. Geographical information The Group’s revenue from external customers by location of headquarter and information about its non-current 1) Net revenues from external customers For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) United States $ 297,117,001 $ 353,500,361 $ 446,484,639 $ 14,529,276 Taiwan 64,829,301 94,598,067 83,655,142 2,722,263 Asia 74,447,091 62,523,167 75,991,902 2,472,890 Europe 39,477,306 57,910,641 63,542,468 2,067,767 Others 1,108,011 1,464,897 1,198,492 39,001 $ 476,978,710 $ 569,997,133 $ 670,872,643 $ 21,831,196 2) Non-current assets December 31 2021 2022 NT$ NT$ US$ (Note 4) Taiwan $ 252,525,376 $ 268,036,245 $ 8,722,299 China 65,375,423 69,283,739 2,254,596 Others 34,702,992 40,537,349 1,319,146 $ 352,603,791 $ 377,857,333 $ 12,296,041 Non-current d. Major customers Except one customer from which the operating revenues generated from packaging and EMS segments were NT$145,952,908 thousand, NT$158,624,032 thousand and NT$198,858,465 thousand (US$6,471,151 thousand) for the years ended December 31, 2020, 2021 and 2022, respectively, there was no other operating revenues from a single customer accounting for more than 10% of the Group’s operating revenues for the years ended December 31, 2020, 2021 and 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
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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 The consolidated financial statements have been prepared on the historical cost basis except for financial instruments measured at fair value, contingent considerations assumed in business combination, 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 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). 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 non-controlling 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 non-controlling 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 2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 The Company ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 USI Inc. (“USIINC”) Holding company R.O.C. 100.0 100.0 SPIL Engaged in the assembly, testing and turnkey services of integrated circuit R.O.C. 100.0 100.0 ASE Social Enterprise Co., Ltd. Engaged in social services and was established in June 2022 R.O.C. — 100.0 ASE A.S.E. Holding Limited Holding company Bermuda 100.0 100.0 J & R Holding Limited (“J&R Holding”) Holding company Bermuda 100.0 100.0 Innosource Limited Holding company British Virgin Islands 100.0 100.0 Omniquest Industrial Limited Holding company British Virgin Islands 71.0 71.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. 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. 67.1 67.1 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. 7.6 7.6 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (acquired from ASE Test Limited (“ASE Test”) in November 2022) Singapore — 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (acquired from ASE Holdings (Singapore) Pte Ltd in November 2022) Malaysia — 100.0 ASE Test, Inc. Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 19.0 19.0 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Liquidation completed in February 2022 R.O.C. 100.0 — AMPI Engaged in the manufacturing of integrated circuit R.O.C. 43.4 43.4 A.S.E. Holding Limited ASE Investment (Labuan) Inc. Holding company Malaysia 70.1 70.1 ASE Test Holding company Singapore 10.2 10.2 ASE Technology Partners, Limited Holding company British Cayman Islands 100.0 100.0 Integrated Solutions Enterprise Europe (“ITGEU”) Trading company, and was acquired in October 2021 (Note 29) Belgium 100.0 100.0 J&R Holding ASE Test Holding company Singapore 89.8 89.8 Omniquest Industrial Limited Holding company British Virgin Islands 8.4 8.4 J&R Industrial Inc. Engaged in leasing equipment and investing activity R.O.C. 100.0 100.0 ASE Japan Co., Ltd. Engaged in the packaging and testing of semiconductors Japan 100.0 100.0 ASE (U.S.) Inc. After-sales service and sales support U.S.A. 100.0 100.0 Global Advanced Packaging Technology Limited Holding company British Cayman Islands 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 8.5 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Investment (Kun Shan) Limited Holding company (returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 85.9 100.0 Super Zone Holdings Limited Advanced Semiconductor Engineering (China) Ltd. Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. ASE (Korea) Inc. (“ASE Korea”) Engaged in the packaging and testing of semiconductors Korea 100.0 100.0 ASE Technology Partners, Limited ASE Technology Acquisition Corporation Holding company British Cayman Islands 100.0 100.0 ASE Test 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 Investment (Labuan) Inc. Holding company Malaysia 29.9 29.9 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Singapore 100.0 — ASE Test Holdings, Ltd. ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ISE Labs, Inc. ISE Services, Inc. Engaged in wafer procurement and customer product management services U.S.A. 100.0 100.0 ASE Holdings (Singapore) Pte Ltd ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Malaysia 100.0 — Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 GAPT Holding Limited Holding company British Virgin Islands (Note 2 ) — GAPT Holding Limited Global Advanced Packaging Test (Hongkong) Limited Engaged in the trading of substrates Hong Kong (Note 2 ) — Global Advanced Packaging Test (Hongkong) Limited Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China (Note 2 ) — ASE (Weihai) Inc. Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in October 2021 through share exchange under restructure) Shandong, China (Note 2 ) — ASEN ASE Advanced Semiconductor (Shanghai) Limited Engaged in the packaging and testing of semiconductors (acquired from Global Advanced Packaging Technology Limited in November 2021) Shanghai, China (Note 2 ) — ASE Assembly & Test (Shanghai) Limited ASE Investment (Kun Shan) Limited Holding company ( returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 14.1 — Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductor Shanghai, China 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) Engaged in the development, construction and sale of real estate properties Shanghai, China 60.0 60.0 DH Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd Engaged in the development, construction and leasing of properties for shopping center Kun Shan, China 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yao Estate Development Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Business Management Co., Ltd. Engaged in the management of commercial complex services and department store trading Shanghai, China 100.0 100.0 ASE Investment (Kun Shan) Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 91.5 91.5 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE (Shanghai) Inc. Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 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 40.0 40.0 Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 0.8 0.8 USIINC Huntington Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Huntington Holdings International Co., Ltd. Unitech Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Real Tech Holdings Limited Holding company British Virgin Islands 100.0 100.0 Universal ABIT Holding Co., Ltd. In the process of liquidation British Cayman Islands 100.0 100.0 Real Tech Holdings Limited USI Enterprise Limited (“USIE”) Engaged in the service of investment advisory and warehousing management Hong Kong 100.0 100.0 USIE USISH Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 77.2 77.3 USISH Universal Global Technology Co., Limited (“UGT”) Holding company Hong Kong 100.0 100.0 Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) Engaged in the designing and manufacturing of electronic components Kun Shan, China 100.0 100.0 Universal Global Technology (Shanghai) Co., Ltd. Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology Shanghai, China 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sales of electronic components and telecommunications equipment Shanghai, China 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Universal Global Technology (Huizhou) Co., Ltd. Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services Huizhou, China 100.0 100.0 FINANCIERE AFG (”FAFG”) Holding company France 10.4 10.4 UGT Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 100.0 100.0 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services R.O.C. 100.0 100.0 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 100.0 100.0 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 100.0 100.0 USI Japan Co., Ltd. Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories Japan 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory Hong Kong 100.0 100.0 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities France 100.0 100.0 UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED Engaged in IC assembly for wearable devices Vietnam 100.0 100.0 Universal Global Industrial Co., Limited Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico (Note 1 ) (Note 1 ) UGTW Universal Scientific Industrial Co., Ltd. Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories R.O.C. 100.0 100.0 Universal Global Electronics Co., Ltd. Universal Scientific Industrial Poland Sp. z o.o. (“USIPL”) Engaged in the design and manufacturing of electronic components and new electronic applications. Poland 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. USI Science and Technology (Shenzhen) Co., Ltd. Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties. Shenzhen, China 100.0 100.0 USIFR FAFG Holding company France 89.6 89.6 FAFG ASTEELFLASH GROUP Holding company (acquired 1 share from USIFR in October 2021 and merged by FAFG in January 2022 ) France 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia 0.1 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Mexico 0.1 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) United Kingdom — 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) France — 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 100.0 ASTEELFLASH HONG KONG LIMITED Holding company (acquired from ASTEELFLASH GROUP in January 2022) Hong Kong — 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Germany — 100.0 ASTEELFLASH US HOLDING CORP. Holding company (acquired from ASTEELFLASH GROUP in January 2022) U.S.A. — 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.5 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Czech Republic — 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 ASTEELFLASH GROUP ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) United Kingdom 100.0 — ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) France 99.9 — ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 100.0 — ASTEELFLASH HONG KONG LIMITED Holding company (disposed to FAFG in January 2022) Hong Kong 100.0 — ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Mexico 99.9 — ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Germany 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 99.9 — ASTEELFLASH US HOLDING CORP. Holding company (disposed to FAFG in January 2022) U.S.A. 100.0 — AFERH TUNISIE Engaged in the management, training and consulting of human resources (disposed to FAFG in January 2022) Tunisia 0.5 — ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 0.1 — ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Czech Republic 100.0 — ASTEELFLASH (BEDFORD) LIMITED ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH TECHNOLOGIE ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France (Note1 ) (Note1 ) ASTEELFLASH FRANCE ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 99.9 99.9 ASTEELFLASH TECHNOLOGIE Engaged in projection of plastic and the design and manufacturing of industrial components France 100.0 100.0 ASTEELFLASH BRETAGNE Engaged in the design and manufacturing of electronic components France 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) AFERH TUNISIE Engaged in the management, training and consulting of organization and human resources Tunisia 99.5 99.5 ASTEELFLASH HONG KONG LIMITED Asteelflash Suzhou Co., Ltd. Engaged in the design and manufacturing of electronic components Suzhou, China 100.0 100.0 Asteelflash Suzhou Co., Ltd. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH GERMANY GmbH ASTEELFLASH HERSFELD GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH EBERBACH GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH BONN GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH SCHWANDORF GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 EN ELECTRONICNETWORK SRL Engaged in the design and manufacturing of electronic components Romania 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH MEXICO S.A. de C.V. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH US HOLDING CORP. ASTEELFLASH USA CORP. Engaged in the design and manufacturing of electronic components U.S.A. 100.0 100.0 ASTEELFLASH USA CORP. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) SPIL SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities (merged by SPIL in March 2022) R.O.C. 100.0 — SPIL (B.V.I.) Holding Limited Siliconware USA, Inc. Engaged in marketing activities U.S.A. 100.0 100.0 SPIL (Cayman) Holding Limited Engaged in investing activities British Cayman Islands 100.0 100.0 SPIL (Cayman) Holding Limited Siliconware Technology (Suzhou) Limited Engaged in the packaging and testing of semiconductors Suzhou, China 100.0 100.0 Note 1: The number of shares held was 1 share or 3 shares and the percentage of ownership was less than 0.1%. Note 2: In December 2021, the Company’s board of directors resolved to dispose its 100% shareholdings in those subsidiaries, which were settled in December 2021 and resulted in losing its control over those subsidiaries. Refer to Note 30 DISPOSAL OF SUBSIDIARIES for related disclosure.
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 re-assessment, non-controlling Where the consideration the Group transfers in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and considered as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with the corresponding adjustments being made against goodwill or gains on bargain purchases. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period about facts and circumstances that existed as of the acquisition date. The measurement period does not exceed 1 year from the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration not classified as equity is remeasured at fair value at the end of subsequent reporting period with any gain or loss recognized in profit or loss. When a business combination is achieved in stages, the Group’s previously held equity interest in an acquiree is remeasured to fair value at acquisition date, 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 had those interest been 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 using the acquisition method but is accounted for at the carrying amounts of the entities. The Group elected not to restate comparative information of the prior period in the financial statements as the business combination was an organization restructure under common control.
Foreign Currencies	f. Foreign currencies In preparing the financial statements of each individual 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 non-monetary non-monetary Non-monetary 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 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 non-controlling Goodwill and fair value adjustments recognized on identifiable assets and liabilities of acquired foreign operation are treated as assets and liabilities of the foreign operation and translated at the rates of exchange prevailing at the end of each reporting period. Exchange differences are recognized in other comprehensive income.
Inventories and Inventories Related to Real Estate Business	g. Inventories and inventories related to real estate business Inventories, including raw materials, 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 to gain or loss on disposal of investments accounted for using the equity method. When the Group reduces its ownership interest in an associate or a joint venture but the Group continues to use the equity method, the Group reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. 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 are stated at cost less accumulated depreciation and accumulated impairment. 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. 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. Investment properties include right-of-use 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. 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, 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 For a transfer of classification from property, plant and equipment and right-of-use 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 property, plant and equipment, right-of-use At each balance sheet date or whenever events or changes in circumstances indicate that the carrying value may not be recoverable, the Group reviews the carrying amounts of its property, plant and equipment, right-of-use 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 categories 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, and any dividends or interest earned on such financial assets are recognized in other income; any remeasurement gains or losses on such financial assets are recognized in other gains or losses. Fair value is determined in the manner described in Note 34. 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. A financial asset is credit impaired when one or more of the following events have occurred: i) Significant financial difficulty of the issuer or the borrower; ii) Breach of contract, such as a default; iii) It is becoming probable that the borrower will enter bankruptcy or undergo a financial reorganization; or iv) The disappearance of an active market for that financial asset because of financial difficulties. 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 and repurchase agreements collateralized by bonds. 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 At each balance sheet date, the Group recognizes a loss allowance for expected credit losses on financial assets at amortized cost (including trade receivables) and investments in debt instruments that are measured at FVTOCI and 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 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 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. 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 and calculated separately by repurchase category. 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 All financial liabilities are measured at amortized cost using the effective interest method or at fair value through profit or loss: 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. Fair value is determined in the manner described in Note 34. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash 4) Derivative financial instruments The Group enters into a variety of derivative financial instruments to manage its exposure to foreign exchange rate risks, including forward exchange contracts, swap contracts and target redemption forward 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. 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 5) Convertible bonds issued by the subsidiaries The component parts of compound instruments (i.e., convertible bonds) issued by the subsidiary are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. On initial recognition, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible The conversion option classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognized and included in non-controlling non-controlling Transaction costs that relate to the issuance of the convertible bonds are allocated to the liability and equity components in proportion to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognized directly in non-controlling
Hedge Accounting	o. Hedge accounting The Group designates certain hedging instruments, which include derivatives, embedded derivatives and non-derivatives 1) Fair value hedges Gains or losses on hedging instruments 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. The Group discontinues hedge accounting only when the hedging relationship ceases 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 gains or losses on hedging instruments that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gains or losses 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 non-financial non-financial 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. 3) Hedges of net investments in foreign operations Hedges of net investments in foreign operations are accounted for similarly to cash flow hedges. Any gains or losses on the hedging instrument relating to the effective portion of the hedge are recognized in other comprehensive income and accumulated under the heading of foreign currency translation reserve. The gains or losses relating to the ineffective portion are recognized immediately in profit or loss. The gains and losses on the hedging instrument relating to the effective portion of the hedge, which were accumulated in the foreign currency translation reserve, are reclassified to profit or loss on the disposal or partial disposal of a foreign operation.
Revenue Recognition	p. Revenue recognition 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.
Leases	q. Leases 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 non-lease 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 right-of-use 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 low-value Right-of-use Right-of-use Right-of-use right-of-use Right-of-use right-of-use right-of-use right-of-use Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments, in-substance 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 right-of-use right-of-use right-of-use The Group negotiates with the lessor for rent concessions as a direct consequence of the COVID-19 to change the lease payments originally due by June 30, 2022, that results in the revised consideration for the lease substantially the same as, or less than, the consideration for the lease immediately preceding the change. There is no substantive change to other terms and conditions. The Group elects to apply the practical expedient to all of these rent concessions, and therefore, does not assess whether the rent concessions are lease modifications. Instead, the Group recognizes the reduction in lease payment in profit or loss as a deduction of expenses of variable lease payments, in the period in which the events or conditions that trigger the concession occurs, and makes a corresponding adjustment to the lease liability. 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 related to income 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 other income 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 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.
Share-based payment arrangements	u. Share-based payment arrangements The fair value at the grant date of the employee share options and restricted stocks for employees is expensed on a straight-line basis over the vesting period, based on the Group’s best estimate of the number of options or shares that are expected to ultimately vest, with a corresponding increase in capital surplus - employee share options or non-controlling non-controlling When restricted stocks for employees are issued, other equity - unearned employee benefits is recognized on the grant date, with a corresponding increase in capital surplus - restricted stocks for employees. At each balance sheet date, the Group reviews its estimate of the number of employee share options and restricted stocks for employees 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 or non-controlling non-controlling
Taxation	v. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. 1) Current tax Income tax payable (recoverable) is based on taxable profit (loss) for the year determined according to the applicable tax laws of each tax jurisdiction. Taxable profit differs from net profit as reported in profit or loss because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. 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 capital expenditure 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$30.73 to US$1.00 as of December 31, 2022. The translation should not be construed as a representation that the NT$ 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
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Summary of Subsidiaries	2) Subsidiaries included in consolidated financial statements were as follows: Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 The Company ASE Engaged in the packaging and testing of semiconductors R.O.C. 100.0 100.0 USI Inc. (“USIINC”) Holding company R.O.C. 100.0 100.0 SPIL Engaged in the assembly, testing and turnkey services of integrated circuit R.O.C. 100.0 100.0 ASE Social Enterprise Co., Ltd. Engaged in social services and was established in June 2022 R.O.C. — 100.0 ASE A.S.E. Holding Limited Holding company Bermuda 100.0 100.0 J & R Holding Limited (“J&R Holding”) Holding company Bermuda 100.0 100.0 Innosource Limited Holding company British Virgin Islands 100.0 100.0 Omniquest Industrial Limited Holding company British Virgin Islands 71.0 71.0 ASE Marketing & Service Japan Co., Ltd. Engaged in marketing and sales services Japan 100.0 100.0 ASE Test, Inc. 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. 67.1 67.1 Advanced Microelectronic Products Inc. (“AMPI”) Engaged in the manufacturing of integrated circuit R.O.C. 7.6 7.6 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (acquired from ASE Test Limited (“ASE Test”) in November 2022) Singapore — 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (acquired from ASE Holdings (Singapore) Pte Ltd in November 2022) Malaysia — 100.0 ASE Test, Inc. Alto Enterprises Limited Holding company British Virgin Islands 100.0 100.0 Super Zone Holdings Limited Holding company Hong Kong 100.0 100.0 Luchu Development Corporation Engaged in the development of real estate properties R.O.C. 19.0 19.0 TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 MingFeng Information Service Corp., Ltd. Liquidation completed in February 2022 R.O.C. 100.0 — AMPI Engaged in the manufacturing of integrated circuit R.O.C. 43.4 43.4 A.S.E. Holding Limited ASE Investment (Labuan) Inc. Holding company Malaysia 70.1 70.1 ASE Test Holding company Singapore 10.2 10.2 ASE Technology Partners, Limited Holding company British Cayman Islands 100.0 100.0 Integrated Solutions Enterprise Europe (“ITGEU”) Trading company, and was acquired in October 2021 (Note 29) Belgium 100.0 100.0 J&R Holding ASE Test Holding company Singapore 89.8 89.8 Omniquest Industrial Limited Holding company British Virgin Islands 8.4 8.4 J&R Industrial Inc. Engaged in leasing equipment and investing activity R.O.C. 100.0 100.0 ASE Japan Co., Ltd. Engaged in the packaging and testing of semiconductors Japan 100.0 100.0 ASE (U.S.) Inc. After-sales service and sales support U.S.A. 100.0 100.0 Global Advanced Packaging Technology Limited Holding company British Cayman Islands 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 8.5 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Investment (Kun Shan) Limited Holding company (returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 85.9 100.0 Super Zone Holdings Limited Advanced Semiconductor Engineering (China) Ltd. Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory Shanghai, China 100.0 100.0 ASE Investment (Labuan) Inc. ASE (Korea) Inc. (“ASE Korea”) Engaged in the packaging and testing of semiconductors Korea 100.0 100.0 ASE Technology Partners, Limited ASE Technology Acquisition Corporation Holding company British Cayman Islands 100.0 100.0 ASE Test 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 Investment (Labuan) Inc. Holding company Malaysia 29.9 29.9 ASE Singapore Pte. Ltd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Singapore 100.0 — ASE Test Holdings, Ltd. ISE Labs, Inc. Engaged in the testing of semiconductors U.S.A. 100.0 100.0 ISE Labs, Inc. ISE Services, Inc. Engaged in wafer procurement and customer product management services U.S.A. 100.0 100.0 ASE Holdings (Singapore) Pte Ltd ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022) Malaysia 100.0 — Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 GAPT Holding Limited Holding company British Virgin Islands (Note 2 ) — GAPT Holding Limited Global Advanced Packaging Test (Hongkong) Limited Engaged in the trading of substrates Hong Kong (Note 2 ) — Global Advanced Packaging Test (Hongkong) Limited Suzhou ASEN Semiconductors Co., Ltd. (“ASEN”) Engaged in the packaging and testing of semiconductors Suzhou, China (Note 2 ) — ASE (Weihai) Inc. Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in October 2021 through share exchange under restructure) Shandong, China (Note 2 ) — ASEN ASE Advanced Semiconductor (Shanghai) Limited Engaged in the packaging and testing of semiconductors (acquired from Global Advanced Packaging Technology Limited in November 2021) Shanghai, China (Note 2 ) — ASE Assembly & Test (Shanghai) Limited ASE Investment (Kun Shan) Limited Holding company ( returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%) Kun Shan, China 14.1 — Wuxi Tongzhi Microelectronics Co., Ltd. Engaged in the packaging and testing of semiconductors Wuxi, China 100.0 100.0 ISE Labs, China, Ltd. Engaged in the testing of semiconductor Shanghai, China 100.0 100.0 Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”) Engaged in the development, construction and sale of real estate properties Shanghai, China 60.0 60.0 DH Shanghai Ding Qi Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Wei Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Shanghai Ding Yu Real Estate Development Co., Ltd. Engaged in the management of properties, parking lot business and leasing of properties for shopping center Shanghai, China 100.0 100.0 Kun Shan Ding Hong Real Estate Development Co., Ltd Engaged in the development, construction and leasing of properties for shopping center Kun Shan, China 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Shanghai Ding Xu Property Management Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Yao Estate Development Co., Ltd. Engaged in the management of real estate properties Shanghai, China 100.0 100.0 Shanghai Ding Fan Business Management Co., Ltd. Engaged in the management of commercial complex services and department store trading Shanghai, China 100.0 100.0 ASE Investment (Kun Shan) Limited ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASE (Kunshan) Inc. Engaged in the packaging and testing of semiconductors Kun Shan, China (Note 2 ) — ASE (Shanghai) Inc. Engaged in the production of substrates Shanghai, China 91.5 91.5 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASE (Shanghai) Inc. Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 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 40.0 40.0 Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”) Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 0.8 0.8 USIINC Huntington Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Huntington Holdings International Co., Ltd. Unitech Holdings International Co., Ltd. Holding company British Virgin Islands 100.0 100.0 Real Tech Holdings Limited Holding company British Virgin Islands 100.0 100.0 Universal ABIT Holding Co., Ltd. In the process of liquidation British Cayman Islands 100.0 100.0 Real Tech Holdings Limited USI Enterprise Limited (“USIE”) Engaged in the service of investment advisory and warehousing management Hong Kong 100.0 100.0 USIE USISH Engaged in the designing, manufacturing and sales of electronic components Shanghai, China 77.2 77.3 USISH Universal Global Technology Co., Limited (“UGT”) Holding company Hong Kong 100.0 100.0 Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”) Engaged in the designing and manufacturing of electronic components Kun Shan, China 100.0 100.0 Universal Global Technology (Shanghai) Co., Ltd. Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology Shanghai, China 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. Engaged in the sales of electronic components and telecommunications equipment Shanghai, China 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Universal Global Technology (Huizhou) Co., Ltd. Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services Huizhou, China 100.0 100.0 FINANCIERE AFG (”FAFG”) Holding company France 10.4 10.4 UGT Universal Global Industrial Co., Limited Engaged in manufacturing, trading and investing activity Hong Kong 100.0 100.0 Universal Global Scientific Industrial Co., Ltd. (“UGTW”) Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services R.O.C. 100.0 100.0 USI America Inc. Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service U.S.A. 100.0 100.0 Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico 100.0 100.0 USI Japan Co., Ltd. Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories Japan 100.0 100.0 USI Electronics (Shenzhen) Co., Ltd. Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 Universal Global Electronics Co., Ltd. Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory Hong Kong 100.0 100.0 Universal Scientific Industrial (France) (“USIFR”) Engaged in investing activities France 100.0 100.0 UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED Engaged in IC assembly for wearable devices Vietnam 100.0 100.0 Universal Global Industrial Co., Limited Universal Scientific Industrial De Mexico S.A. De C.V. Engaged in the assembling of motherboards and computer components Mexico (Note 1 ) (Note 1 ) UGTW Universal Scientific Industrial Co., Ltd. Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories R.O.C. 100.0 100.0 Universal Global Electronics Co., Ltd. Universal Scientific Industrial Poland Sp. z o.o. (“USIPL”) Engaged in the design and manufacturing of electronic components and new electronic applications. Poland 100.0 100.0 Universal Global Electronics (Shanghai) Co., Ltd. USI Science and Technology (Shenzhen) Co., Ltd. Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties. Shenzhen, China 100.0 100.0 USIFR FAFG Holding company France 89.6 89.6 FAFG ASTEELFLASH GROUP Holding company (acquired 1 share from USIFR in October 2021 and merged by FAFG in January 2022 ) France 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia 0.1 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Mexico 0.1 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) United Kingdom — 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) France — 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 100.0 ASTEELFLASH HONG KONG LIMITED Holding company (acquired from ASTEELFLASH GROUP in January 2022) Hong Kong — 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Germany — 100.0 ASTEELFLASH US HOLDING CORP. Holding company (acquired from ASTEELFLASH GROUP in January 2022) U.S.A. — 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.5 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Tunisia — 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022) Czech Republic — 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 ASTEELFLASH GROUP ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) United Kingdom 100.0 — ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) France 99.9 — ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 100.0 — ASTEELFLASH HONG KONG LIMITED Holding company (disposed to FAFG in January 2022) Hong Kong 100.0 — ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Mexico 99.9 — ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Germany 100.0 — MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 99.9 — ASTEELFLASH US HOLDING CORP. Holding company (disposed to FAFG in January 2022) U.S.A. 100.0 — AFERH TUNISIE Engaged in the management, training and consulting of human resources (disposed to FAFG in January 2022) Tunisia 0.5 — ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Tunisia 0.1 — ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022) Czech Republic 100.0 — ASTEELFLASH (BEDFORD) LIMITED ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH TECHNOLOGIE ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France (Note1 ) (Note1 ) ASTEELFLASH FRANCE ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 99.9 99.9 ASTEELFLASH TECHNOLOGIE Engaged in projection of plastic and the design and manufacturing of industrial components France 100.0 100.0 ASTEELFLASH BRETAGNE Engaged in the design and manufacturing of electronic components France 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) AFERH TUNISIE Engaged in the management, training and consulting of organization and human resources Tunisia 99.5 99.5 ASTEELFLASH HONG KONG LIMITED Asteelflash Suzhou Co., Ltd. Engaged in the design and manufacturing of electronic components Suzhou, China 100.0 100.0 Asteelflash Suzhou Co., Ltd. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH GERMANY GmbH ASTEELFLASH HERSFELD GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH EBERBACH GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH BONN GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH SCHWANDORF GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 Establishment and Operating Location Percentage of Ownership (%) December 31 Name of Investor Name of Investee Main Businesses 2021 2022 EN ELECTRONICNETWORK SRL Engaged in the design and manufacturing of electronic components Romania 100.0 100.0 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH MEXICO S.A. de C.V. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) ASTEELFLASH US HOLDING CORP. ASTEELFLASH USA CORP. Engaged in the design and manufacturing of electronic components U.S.A. 100.0 100.0 ASTEELFLASH USA CORP. ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia (Note 1 ) (Note 1 ) SPIL SPIL (B.V.I.) Holding Limited Engaged in investing activities British Virgin Islands 100.0 100.0 Siliconware Investment Co., Ltd. Engaged in investing activities (merged by SPIL in March 2022) R.O.C. 100.0 — SPIL (B.V.I.) Holding Limited Siliconware USA, Inc. Engaged in marketing activities U.S.A. 100.0 100.0 SPIL (Cayman) Holding Limited Engaged in investing activities British Cayman Islands 100.0 100.0 SPIL (Cayman) Holding Limited Siliconware Technology (Suzhou) Limited Engaged in the packaging and testing of semiconductors Suzhou, China 100.0 100.0 Note 1: The number of shares held was 1 share or 3 shares and the percentage of ownership was less than 0.1%. Note 2: In December 2021, the Company’s board of directors resolved to dispose its 100% shareholdings in those subsidiaries, which were settled in December 2021 and resulted in losing its control over those subsidiaries. Refer to Note 30 DISPOSAL OF SUBSIDIARIES for related disclosure.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Cash and Cash Equivalents	December 31 2021 2022 NT$ NT$ US$ (Note 4) Cash on hand $ 5,638 $ 5,989 $ 195 Checking accounts and demand deposits 47,094,687 47,632,415 1,550,030 Cash equivalents (time deposits with original maturity of less than three months and repurchase agreements collateralized by bonds) 28,973,020 10,401,990 338,496 $ 76,073,345 $ 58,040,394 $ 1,888,721

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Financial Instruments at Fair Value Through Profit or Loss	December 31 2021 2022 NT$ NT$ US$ (Note 4) Financial assets mandatorily classified as at FVTPL Derivative instruments (non-designated Swap contracts $ 85,629 $ 3,205,828 $ 104,323 Forward exchange contracts 23,373 246,710 8,028 December 31 2021 2022 NT$ NT$ US$ (Note 4) Call option and put option of convertible bonds 8,463 — — Target redemption forward contracts 500 — — Non-derivative Quoted ordinary shares 2,683,193 2,521,964 82,069 Private-placement funds 1,322,686 1,599,932 52,064 Unquoted preferred shares 583,270 628,156 20,441 Contingent considerations (Note 29) 394,943 438,176 14,259 Open-end 334,223 293,385 9,547 5,436,280 8,934,151 290,731 Current 2,933,446 6,825,157 222,101 Non-current $ 2,502,834 $ 2,108,994 $ 68,630 Financial liabilities held for trading Derivative instruments (non-designated Swap contracts $ 360,797 $ 543,547 $ 17,688 Forward exchange contracts 56,863 83,213 2,708 Current $ 417,660 $ 626,760 $ 20,396
Summary of Outstanding Contracts Not Accounted for Hedge Accounting	a. At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows: Currency Maturity Notional Amount (In Thousands) December 31, 2021 Sell RMB/Buy US$ 2022.01 RMB2,617,518/US$409,000 Sell NT$/Buy US$ 2022.01 2022.12 NT$52,916,127/US$1,903,000 Sell US$/Buy RMB 2022.02 US$54,415/RMB349,800 Sell US$/Buy JPY 2022.01 US$17,671/JPY2,000,000 Sell US$/Buy KRW 2022.01 US$37,500/KRW44,418,750 Sell US$/Buy NT$ 2022.01 2022.04 US$570,130/NT$15,845,090 December 31, 2022 Sell RMB/Buy US$ 2023.01 RMB2,436,980/US$350,000 Sell NT$/Buy US$ 2023.01 2023.12 NT$78,424,577/US$2,690,000 Sell US$/Buy KRW 2023.01 US$42,000/KRW54,152,400 Sell US$/Buy NT$ 2023.01 US$530,320/NT$16,220,105 b. At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: Currency Maturity Period Notional Amount (In Thousands) December 31, 2021 Sell RMB/Buy JPY 2022.01 RMB35,127/JPY630,000 Sell RMB/Buy US$ 2022.01 RMB727,645/US$114,000 Sell NT$/Buy US$ 2022.01 2022.03 NT$3,465,805/US$125,000 Sell US$/Buy RMB 2022.01 2022.06 US$265,000/RMB1,701,695 Sell US$/Buy EUR 2022.01 US$460/EUR407 Sell US$/Buy JPY 2022.01 2022.02 US$94,747/JPY10,789,851 Sell US$/Buy MYR 2022.01 2022.02 US$8,000/MYR33,430 Sell US$/Buy NT$ 2022.01 US$10,000/NT$277,735 Sell US$/Buy SGD 2022.01 2022.02 US$16,900/SGD22,925 December 31, 2022 Sell RMB/Buy JPY 2023.01 RMB42,181/JPY810,000 Sell RMB/Buy NT$ 2023.01 2023.02 RMB7,000/NT$30,722 Sell RMB/Buy US$ 2023.01 2023.02 RMB1,081,934/US$155,418 Sell EUR/Buy JPY 2023.01 EUR697/JPY100,000 Sell NT$/Buy US$ 2023.01 2023.03 NT$4,010,015/US$130,000 Sell US$/Buy RMB 2023.01 2023.03 US$368,500/RMB2,579,155 Sell US$/Buy EUR 2023.01 2023.10 US$14,668/EUR14,640 Sell US$/Buy JPY 2023.01 US$63,743/JPY8,485,493 Sell US$/Buy KRW 2023.01 US$2,000/KRW2,534,800 Sell US$/Buy MYR 2023.01 2023.03 US$25,000/MYR112,639 Sell US$/Buy NT$ 2023.01 2023.03 US$125,410/NT$3,830,145 Sell US$/Buy PLN 2023.01 2023.12 US$12,000/PLN61,129 Sell US$/Buy SGD 2023.01 2023.02 US$16,600/SGD22,783 c. As of each balance sheet date, outstanding target redemption forward contracts not accounted for hedge accounting were as follows: Currency Maturity Period Notional Amount (In Thousands) December 31, 2021 Sell EUR/Buy US$ 2022.04 2022.06 EUR2,982/US$3,475 The target redeemable forward contracts held by subsidiaries are weekly settled. If the market exchange rate is lower than the execution rate at the time of settlement, the contract will be settled at the nominal amount, whereas if the market exchange rate is higher than the execution rate, the contract will be settled at a leveraged nominal amount (twice the nominal amount). The contracts last until all the nominal amount of US$ position is fully settled. However, when the accumulated excess of the execution rates over the market exchange rates reach the agreed threshold after the weekly settlement, the contracts will be automatically early terminated.

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Financial Assets at Fair Value Through Other Comprehensive Income	December 31 2021 2022 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 943,354 $ 482,559 $ 15,703 Investments in debt instruments at FVTOCI 1,076,458 1,059,712 34,485 $ 2,019,812 $ 1,542,271 $ 50,188
Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income	a. Investments in equity instruments at FVTOCI December 31 2021 2022 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 820,779 $ 419,491 $ 13,651 Quoted ordinary shares 102,124 45,683 1,486 Unquoted preferred shares 11,245 13,883 452 Limited partnership 9,206 3,502 114 $ 943,354 $ 482,559 $ 15,703
Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income	b. Investments in debt instruments at FVTOCI December 31 2021 2022 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,076,458 $ 1,059,712 $ 34,485

Trade Receivables, Net (Tables)

Trade Receivables, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Trade Receivables, Net	December 31 2021 2022 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 109,473,101 $ 109,408,693 $ 3,560,322 Less: Allowance for impairment loss 103,353 164,408 5,350 109,369,478 109,244,285 3,554,972 At FVTOCI 6,092,462 5,402,714 175,812 $ 115,462,210 $ 114,646,999 $ 3,730,784
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, 2021 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0%-10 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 105,538,390 $ 3,136,438 $ 609,695 $ 99,118 $ 89,460 $ 109,473,101 Loss allowance (Lifetime ECLs) (18,062 ) (1,811 ) (22,785 ) (46,337 ) (14,358 ) (103,353 ) $ 105,520,328 $ 3,134,627 $ 586,910 $ 52,781 $ 75,102 $ 109,369,748 December 31, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0%-10 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 102,857,157 $ 4,765,548 $ 1,413,656 $ 294,937 $ 77,395 $ 109,408,693 Loss allowance (Lifetime ECLs) (20,445 ) (1,778 ) (47,752 ) (70,133 ) (24,300 ) (164,408 ) $ 102,836,712 $ 4,763,770 $ 1,365,904 $ 224,804 $ 53,095 $ 109,244,285 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually 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 % 0%-70 % 1%-100 % 0%-100 % Gross carrying amount $ 3,347,125 $ 155,078 $ 46,002 $ 9,598 $ 2,519 $ 3,560,322 Loss allowance (Lifetime ECLs) (665 ) (58 ) (1,554 ) (2,282 ) (791 ) (5,350 ) $ 3,346,460 $ 155,020 $ 44,448 $ 7,316 $ 1,728 $ 3,554,972
Summary of Movements of Loss Allowance of Trade Receivables	The movements of the loss allowance of trade receivables were as follows: December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 136,497 $ 97,358 $ 103,353 $ 3,363 Remeasurement of loss allowance (55,742 ) 17,078 59,490 1,936 Reclassification (6,970 ) — — — Acquisition through business combinations 32,460 — — — Amounts written off (3,944 ) (399 ) — — Disposal of subsidiaries — (4,637 ) — — Effects of foreign currency exchange differences (4,943 ) (6,047 ) 1,565 51 Balance at December 31 $ 97,358 $ 103,353 $ 164,408 $ 5,350
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, 2021 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0 % 0 % 0 % — Gross carrying amount $ 5,991,543 $ 9,415 $ 91,493 $ 11 $ — $ 6,092,462 Loss allowance (Lifetime ECLs) — — — — — — $ 5,991,543 $ 9,415 $ 91,493 $ 11 $ — $ 6,092,462 December 31, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually Total NT$ NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0 % 0 % 0 % 0 % — Gross carrying amount $ 5,291,410 $ 22,221 $ 83,767 $ 5,316 $ — $ 5,402,714 Loss allowance (Lifetime ECLs) — — — — — — $ 5,291,410 $ 22,221 $ 83,767 $ 5,316 $ — $ 5,402,714 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Individually 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 % 0 % 0 % — Gross carrying amount $ 172,190 $ 723 $ 2,726 $ 173 $ — $ 175,812 Loss allowance (Lifetime ECLs) — — — — — — $ 170,190 $ 723 $ 2,726 $ 173 $ — $ 175,812
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: Counterparty Receivables Factoring Proceed Reclassified to Other Receivables Advances Received- Unused Advances Received- Used Annual Interest Rates on Advances Received (%) December 31, 2021 BNP Paribas EUR 12,115 EUR 12,081 EUR 11,475 EUR 34 0.80 First Commercial Bank NT$ 8,565 NT$ — NT$ — NT$ 8,565 1.95 December 31, 2022 BNP Paribas EUR 23,600 EUR 18,283 EUR 17,103 EUR 5,317 0.80

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Inventories	December 31 2021 2022 NT$ NT$ US$ (Note 4) Finished goods $ 8,454,783 $ 12,628,314 $ 410,944 Work in process 7,950,743 8,821,890 287,078 Raw materials 46,978,647 61,672,903 2,006,928 Supplies 3,339,042 3,344,968 108,850 Raw materials and supplies in transit 1,109,766 869,400 28,292 $ 67,832,981 $ 87,337,475 $ 2,842,092

Inventories Related to Real E_2

Inventories Related to Real Estate Business (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Inventories Related to Real Estate Business	December 31 2021 2022 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 667,630 $ 678,080 $ 22,066 Construction in progress 2,956,958 3,023,070 98,375 Land held for construction 1,787,526 1,787,526 58,169 $ 5,412,114 $ 5,488,676 $ 178,610

Other Financial Assets (Tables)

Other Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Other Financial Assets	December 31 2021 2022 NT$ NT$ US$ (Note 4) Guarantee deposits $ 1,007,651 $ 4,606,790 $ 149,912 Pledged time deposits (Note 36) 415,065 447,459 14,561 Time deposits with original maturity over three months 60,499 63,853 2,078 Others (Note 36) 73,765 60,422 1,966 1,556,980 5,178,524 168,517 Current 140,857 734,465 23,901 Non-current $ 1,416,123 $ 4,444,059 $ 144,616

Investments Accounted for Usi_2

Investments Accounted for Using the Equity Method (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Investments Accounted for Using the Equity Method	December 31 2021 2022 NT$ NT$ US$ (Note 4) Investments in associates $ 16,500,670 $ 14,163,995 $ 460,918 Investments in joint ventures 495,930 515,351 16,770 $ 16,996,600 $ 14,679,346 $ 477,688
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: Operating Carrying Amount as of December 31 Name of Associate Main Business Location 2021 2022 NT$ NT$ US$ (Note 4) Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. $ 9,873,978 $ 7,494,541 $ 243,884 ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. 2,717,250 2,748,810 89,450 M-Universe Investment company Singapore 1,859,542 2,090,663 68,033 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,828,921 1,597,745 51,993 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 258,757 244,516 7,957 Chipletz, Inc. (“CHIPLETZ”) Fabless substrate design house U.S.A. 210,937 145,640 4,739 Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business China — 88,189 2,870 Deca Technologies Inc. (“DECA”) Holding company with group engaged in the development of wafer level packaging and interconnect technology U.S.A. 51,434 54,040 1,759 16,800,819 14,464,144 470,685 Less: Deferred gain on transfer of land 300,149 300,149 9,767 $ 16,500,670 $ 14,163,995 $ 460,918 2) At each balance sheet date, the total percentages of ownership held by the Group were as follows: December 31 2021 2022 Yann Yuan 29.45% 27.94% ChipMOS 10.85% 10.85% MU 42.23% 42.23% HC 26.22% 26.22% HCK 27.31% 27.31% CHIPLETZ 20.82% 20.82% DECA 17.85% 17.85% QUESTYLE — 6.67%
Summary of Fair Values of Investments in Associates with Available Published Price Quotation	6) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) ChipMOS $ 3,835,045 $ 2,643,498 $ 86,023 HC $ 2,141,249 $ 1,420,636 $ 46,230
Summary of Aggregate Information of Associates that are Not Individually Material	7) Aggregate information of associates that are not individually material For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net inco m $ 545,833 $ 872,697 $ 1,083,538 $ 35,260 Other comprehensive income (loss) 2,784,094 3,624,403 (3,082,307 ) (100,303 ) Total comprehensive income (loss) $ 3,329,927 $ 4,497,100 $ (1,998,769 ) $ (65,043 )
Summary Of Investments In Joint Ventures Accounted For Using The Equity Method And Summary Of Aggregate Information Of The Joint Venture That Is Not Individually Material	1) Investment in joint ventures that was not individually material and accounted for using the equity method consisted of the following: Operating Carrying Amount as of December 31 Name of Joint Venture Main Business Location 2021 2022 NT$ NT$ US$ (Note 4) SUMA-USI (“SUMA-USI”) Engaged in the design and production of electronic products China $ 495,930 $ 488,760 $ 15,905 MUtek Electronics Co., Ltd. (“MUtek”) Engaged in the production and wholesale of electronic products R.O.C. — 26,591 865 $ 495,930 $ 515,351 $ 16,770 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: December 31 2021 2022 SUMA-USI 49.00 % 49.00 % MUtek — 49.00 % 3) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net income $ 1,780 $ 27,003 $ 101,839 $ 3,314 Other comprehensive income 3,881 — — — Total comprehensive income $ 5,661 $ 27,003 $ 101,839 $ 3,314

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
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 2021 2022 NT$ NT$ US$ (Note 4) Land $ 11,530,540 $ 13,006,893 $ 423,264 Buildings and improvements 79,273,937 91,623,291 2,981,558 Machinery and equipment 128,202,516 142,129,485 4,625,105 Other equipment 3,928,284 3,401,543 110,691 Construction in progress and machinery under installation 16,932,273 18,073,406 588,136 $ 239,867,550 $ 268,234,618 $ 8,728,754 For the year ended December 31, 2020 Land Buildings and Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 10,333,822 $ 153,972,960 $ 376,745,448 $ 18,755,116 $ 16,637,561 $ 576,444,907 Additions — 86,409 695,561 47,137 58,195,094 59,024,201 Disposals — (365,758 ) (12,818,849 ) (2,419,423 ) (126,605 ) (15,730,635 ) Disposal of subsidiaries (Note 30) — (3,665,811 ) (3,223,448 ) (445,506 ) (792,543 ) (8,127,308 ) Reclassification — 7,367,875 52,980,977 222,066 (60,032,844 ) 538,074 Acquisitions through business 167,136 1,680,497 4,445,789 722,490 53,828 7,069,740 Effect of foreign currency exchange differences (42,998 ) (263,672 ) (2,456,999 ) (10,902 ) (81,026 ) (2,855,597 ) Balance at December 31, 2020 $ 10,457,960 $ 158,812,500 $ 416,368,479 $ 16,870,978 $ 13,853,465 $ 616,363,382 Accumulated depreciation and impairment Balance at January 1, 2020 $ — $ 68,563,380 $ 263,748,778 $ 12,039,422 $ — $ 344,351,580 Depreciation expense — 7,401,223 36,373,712 2,241,613 — 46,016,548 Impairment losses recognized — — 981,535 10,738 — 992,273 Disposals — (300,832 ) (8,306,990 ) (2,398,756 ) — (11,006,578 ) Disposal of subsidiaries (Note 30) — (153,002 ) (345,834 ) (82,059 ) — (580,895 ) Reclassification — 3,462 497,230 (188,844 ) — 311,848 Acquisitions through business — 548,190 3,049,895 588,935 — 4,187,020 Effect of foreign currency exchange differences — (63,778 ) (2,169,644 ) (40,389 ) — (2,273,811 ) Balance at December 31, 2020 $ — $ 75,998,643 $ 293,828,682 $ 12,170,660 $ — $ 381,997,985 For the year ended December 31, 2021 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 10,457,960 $ 158,812,500 $ 416,368,479 $ 16,870,978 $ 13,853,465 $ 616,363,382 Additions 1,126,012 2,718,507 1,332,497 135,439 69,105,086 74,417,541 Disposals (2,400 ) (659,833 ) (10,999,274 ) (2,144,766 ) (32,960 ) (13,839,233 ) Disposal of subsidiaries (Note 30) — (12,344,067 ) (33,309,236 ) (1,247,326 ) (1,237,431 ) (48,138,060 ) Reclassification 393 5,038,562 53,856,444 1,181,455 (64,884,288 ) (4,807,434 ) Acquisitions through business combinations (Note 29) — 5,284 28,282 3,108 4,852 41,526 Effect of foreign currency exchange differences (51,425 ) (929,254 ) (3,788,594 ) (197,844 ) 123,549 (4,843,568 ) Balance at December 31, 2021 $ 11,530,540 $ 152,641,699 $ 423,488,598 $ 14,601,044 $ 16,932,273 $ 619,194,154 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and Machinery under Installation Total NT$ NT$ NT$ NT$ NT$ NT$ Accumulated depreciation and impairment Balance at January 1, 2021 $ — $ 75,998,643 $ 293,828,682 $ 12,170,660 $ — $ 381,997,985 Depreciation expense — 7,620,561 39,147,076 1,836,523 — 48,604,160 Impairment losses recognized — 15,915 105,815 5,036 — 126,766 Disposals — (565,551 ) (10,151,428 ) (2,065,174 ) — (12,782,153 ) Disposal of subsidiaries (Note 30) — (5,369,867 ) (24,974,206 ) (1,100,858 ) — (31,444,931 ) Reclassification — (3,924,490 ) 142,234 (18,218 ) — (3,800,474 ) Acquisitions through business combinations (Note 29) — 241 1,067 2,452 — 3,760 Effect of foreign currency exchange differences — (407,690 ) (2,813,158 ) (157,661 ) — (3,378,509 ) Balance at December 31, 2021 $ — $ 73,367,762 $ 295,286,082 $ 10,672,760 $ — $ 379,326,604 For the year ended December 31, 2022 Land Buildings and Improvements Machinery and Equipment Other Equipment Construction in Progress and under Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 11,530,540 $ 152,641,699 $ 423,488,598 $ 14,601,044 $ 16,932,273 $ 619,194,154 Additions 1,453,816 302,092 1,514,563 137,208 72,392,895 75,800,574 Disposals (63,446 ) (1,129,046 ) (7,457,317 ) (1,176,897 ) (6,271 ) (9,832,977 ) Reclassification — 19,150,796 51,716,057 560,828 (71,530,690 ) (103,009 ) Effect of foreign currency exchange differences 85,983 1,833,158 4,232,801 232,425 285,199 6,669,566 Balance at December 31, 2022 $ 13,006,893 $ 172,798,699 $ 473,494,702 $ 14,354,608 $ 18,073,406 $ 691,728,308 Accumulated depreciation and impairment Balance at January 1, 2022 $ — $ 73,367,762 $ 295,286,082 $ 10,672,760 $ — $ 379,326,604 Depreciation expense — 7,516,917 39,819,816 1,609,023 — 48,945,756 Impairment losses recognized — 244,719 155,334 5,346 — 405,399 Disposals — (1,081,082 ) (7,114,817 ) (1,138,221 ) — (9,334,120 ) Reclassification — 198,534 365,180 (365,180 ) — 198,534 Effect of foreign currency exchange differences — 928,558 2,853,622 169,337 — 3,951,517 Balance at December 31, 2022 $ — $ 81,175,408 $ 331,365,217 $ 10,953,065 $ — $ 423,493,690 Land Buildings and Machinery and Equipment Other Equipment Construction in Progress and under Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Cost Balance at January 1, 2022 $ 375,221 $ 4,967,188 $ 13,780,950 $ 475,140 $ 551,001 $ 20,149,500 Additions 47,309 9,831 49,286 4,465 2,355,773 2,466,664 Disposals (2,064 ) (36,741 ) (242,672 ) (38,298 ) (204 ) (319,979 ) Reclassification — 623,195 1,682,917 18,250 (2,327,715 ) (3,353 ) Effect of foreign currency exchange differences 2,798 59,654 137,742 7,563 9,281 217,038 Balance at December 31, 2022 $ 423,264 $ 5,623,127 $ 15,408,223 $ 467,120 $ 588,136 $ 22,509,870 Accumulated depreciation and impairment Balance at January 1, 2022 $ — $ 2,387,496 $ 9,609,049 $ 347,308 $ — $ 12,343,853 Depreciation expense — 244,612 1,295,796 52,360 — 1,592,768 Impairment losses recognized — 7,963 5,055 174 — 13,192 Disposals — (35,180 ) (231,527 ) (37,039 ) — (303,746 ) Reclassification — 6,461 11,884 (11,884 ) — 6,461 Effect of foreign currency exchange differences — 30,217 92,861 5,510 — 128,588 Balance at December 31, 2022 $ — $ 2,641,569 $ 10,783,118 $ 356,429 $ — $ 13,781,116
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 3-24 years Machinery and equipment 2-15 years Other equipment 2-25 years

Lease Arrangements (Tables)

Lease Arrangements (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Right-of-Use Assets	a. Right-of-use December 31 2021 2022 NT$ NT$ US$ (Note 4) Carrying amounts Land $ 6,093,518 $ 7,342,703 $ 238,942 Buildings and improvements 3,663,682 3,411,750 111,023 Machinery and equipment 880,443 237,260 7,721 Other equipment 42,619 69,070 2,248 $ 10,680,262 $ 11,060,783 $ 359,934 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Additions to right-of-use $ 702,996 $ 3,239,770 $ 2,140,942 $ 69,669 Depreciation charge for right-of-use Land $ 214,682 $ 217,674 $ 236,673 $ 7,702 Buildings and improveme n 370,458 509,746 660,276 21,486 Machinery and equipment 335,039 356,052 538,639 17,528 Other equipment 26,701 31,478 32,452 1,056 $ 946,880 $ 1,114,950 $ 1,468,040 $ 47,772
Summary of Lease Liabilities	b. Lease liabilities December 31 2021 2022 NT$ NT$ US$ (Note 4) Carrying amounts Current $ 809,536 $ 979,612 $ 31,878 Non-current $ 6,590,348 $ 6,728,875 $ 218,968
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 2021 2022 Land (%) 0.54-8.00 0.54-8.00 Buildings and improvements (%) 0.45-8.84 0.45-8.84
Summary of Other Related Lease Information	e. Other lease information December 31 2021 2022 NT$ NT$ US$ (Note 4) Expenses relating to short-term leases $ 814,235 $ 431,613 $ 14,045 Expenses relating to low-value $ 5,080 $ 3,242 $ 105 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 61,141 $ 126,584 $ 4,119 Total cash outflow for leases $ 2,909,157 $ 2,494,384 $ 81,171

Investment Properties (Tables)

Investment Properties (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Investment Properties	For the year ended December 31, 2020 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 35,965 $ 7,710,369 $ 6,567,792 $ 14,314,126 Additions — 6,352 — 6,352 Disposals — (1,902 ) — (1,902 ) Reclassifi c — (3,884 ) 46,201 42,317 Effects of foreign currency exchange differences — 111,870 124,920 236,790 Balance at December 31, 2020 $ 35,965 $ 7,822,805 $ 6,738,913 $ 14,597,683 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Accumulated depreciation Balance at January 1, 2020 $ — $ 972,571 $ 487,484 $ 1,460,055 Depreciation expenses — 353,048 209,212 562,260 Disposals — (1,293 ) — (1,293 ) Reclassification — (1,498 ) 10,617 9,119 Effects of foreign currency exchange differences — 19,639 9,820 29,459 Balance at December 31, 2020 $ — $ 1,342,467 $ 717,133 $ 2,059,600 Carrying amount at December 31, 2020 $ 35,965 $ 6,480,338 $ 6,021,780 $ 12,538,083 For the year ended December 31, 2021 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 35,965 $ 7,822,805 $ 6,738,913 $ 14,597,683 Disposals — (5,350 ) — (5,350 ) Disposal of subsidiaries (Note 30) — (1,290,187 ) (87,412 ) (1,377,599 ) Reclassification (Note 12) (393 ) 9,818,133 3,398,139 13,215,879 Effects of foreign currency exchange differences — 30,697 (6,962 ) 23,735 Balance at December 31, 2021 $ 35,572 $ 16,376,098 $ 10,042,678 $ 26,454,348 Accumulated depreciation Balance at January 1, 2021 $ — $ 1,342,467 $ 717,133 $ 2,059,600 Depreciation expenses — 482,625 268,422 751,047 Disposals — (3,671 ) — (3,671 ) Disposal of subsidiaries (Note 30) — (570,403 ) (19,946 ) (590,349 ) Reclassification — 2,014,201 78,914 2,093,115 Effects of foreign currency e x — 6,927 (7,108 ) (181 ) Balance at December 31, 2021 $ — $ 3,272,146 $ 1,037,415 $ 4,309,561 Carrying amount at December 31, 2021 $ 35,572 $ 13,103,952 $ 9,005,263 $ 22,144,787 For the year ended December 31, 2022 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 35,572 $ 16,376,098 $ 10,042,678 $ 26,454,348 Additions — 114,786 — 114,786 Disposals — (9,770 ) — (9,770 ) Reclassification — 39,158 (10,314 ) 28,844 Effects of foreign currency exchan g — 237,171 143,516 380,687 Balance at December 31, 2022 $ 35,572 $ 16,757,443 $ 10,175,880 $ 26,968,895 Accumulated depreciation Balance at January 1, 2022 $ — $ 3,272,146 $ 1,037,415 $ 4,309,561 Depreciation expenses — 779,431 327,583 1,107,014 Disposals — (8,354 ) — (8,354 ) Reclassification — (198,631 ) (12,186 ) (210,817 ) Effects of foreign currency exchange differences — 23,515 18,884 42,399 Balance at December 31, 2022 $ — $ 3,868,107 $ 1,371,696 $ 5,239,803 Carrying amount at December 31, 2022 $ 35,572 $ 12,889,336 $ 8,804,184 $ 21,729,092 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, 2022 $ 1,158 $ 532,903 $ 326,804 $ 860,865 Additions — 3,735 — 3,735 Disposals — (318 ) — (318 ) Reclassification — 1,274 (336 ) 938 Effects of foreign currency exchange differences — 7,718 4,670 12,388 Balance at December 31, 2022 $ 1,158 $ 545,312 $ 331,138 $ 877,608 Accumulated depreciation Balance at January 1, 2022 $ — $ 106,481 $ 33,759 $ 140,240 Depreciation expenses — 25,364 10,660 36,024 Disposals — (272 ) — (272 ) Reclassification — (6,464 ) (397 ) (6,861 ) Effects of foreign currency exchange differences — 765 615 1,380 Balance at December 31, 2022 $ — $ 125,874 $ 44,637 $ 170,511 Carrying amount at December 31, 2022 $ 1,158 $ 419,438 $ 286,501 $ 707,097
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 2021 2022 NT$ NT$ US$ (Note 4) Year 1 $ 1,693,659 $ 1,683,010 $ 54,768 Year 2 1,405,450 1,380,058 44,909 Year 3 1,210,891 1,119,779 36,439 Year 4 1,019,498 990,867 32,244 Year 5 929,609 808,851 26,321 Year 6 onwards 3,241,525 2,492,305 81,103 $ 9,500,632 $ 8,474,870 $ 275,784
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 10-50 years
Summary of Investment Properties, Fair Value	The fair value of the investment properties was as follows: December 31 2021 2022 NT$ NT$ US$ (Note 4) Fair value $ 36,158,216 $ 36,869,289 $ 1,199,782

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Goodwill	For the year ended December 31, 2020 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2020 $ 52,612,549 $ 2,414,113 $ 50,198,436 Acquisition through business combinations (Note 29) 2,567,842 — 2,567,842 Effect of foreign currency exchange differences (57,225 ) — (57,225 ) Balance at December 31, 2020 $ 55,123,166 $ 2,414,113 $ 52,709,053 For the year ended December 31, 2021 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2021 $ 55,123,166 $ 2,414,113 $ 52,709,053 Disposal of subsidiaries (Note 30) (310,711 ) — (310,711 ) Effect of foreign currency exchange differences (325,929 ) — (325,929 ) Balance at December 31 $ 54,486,526 $ 2,414,113 $ 52,072,413 For the year ended December 31, 2022 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2022 $ 54,486,526 $ 2,414,113 $ 52,072,413 Effect of foreign currency exchange differences 240,986 — 240,986 Balance at December 31, 2022 $ 54,727,512 $ 2,414,113 $ 52,313,399 Cost Accumulated Carrying US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 1,773,073 $ 78,559 $ 1,694,514 Effect of foreign currency exchange differences 7,842 — 7,842 Balance at December 31, 2022 $ 1,780,915 $ 78,559 $ 1,702,356
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units	December 31 2021 2022 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,412,424 $ 35,427,102 $ 1,152,851 Testing segment 13,304,040 13,414,275 436,521 EMS segment 3,207,848 3,323,920 108,165 Others 148,101 148,101 4,819 $ 52,072,413 $ 52,313,399 $ 1,702,356

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Carrying Amounts of Each Class of Other Intangible Assets	The carrying amounts of each class of other in tangi December 31 2021 2022 NT$ NT$ US$ (Note 4) Customer relationships $ 7,990,956 $ 6,974,365 $ 226,956 Computer software 2,779,723 2,310,815 75,197 Patents and acquired specific technology 13,730,404 11,829,167 384,939 Others 62,624 63,361 2,062 $ 24,563,707 $ 21,177,708 $ 689,154 For the year ended Dec emb Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2020 $ 11,000,001 $ 4,606,878 $ 21,318,696 $ 68,300 $ 36,993,875 Additions — 951,439 171 31,045 982,655 Disposals or derecognition — (55,413 ) — (14,594 ) (70,007 ) Disposal of subsidiaries (Note 30) — (38,125 ) — — (38,125 ) Acquisition through business combinations (Note 29) 885,565 1,567,508 — 114,269 2,567,342 Effect of foreign currency exchange differences 4,717 (65,838 ) 312 (19,160 ) (79,969 ) Balance at December 31, 2020 $ 11,890,283 $ 6,966,449 $ 21,319,179 $ 179,860 $ 40,355,771 Accumulated amortization Balance at January 1, 2020 $ 1,666,668 $ 2,677,339 $ 3,600,173 $ 25,303 $ 7,969,483 Amortization expense 1,000,000 729,330 1,998,554 5,493 3,733,377 Disposals or derecognition — (47,345 ) — (5,044 ) (52,389 ) Disposal of subsidiaries (Note 30) — (10,688 ) — — (10,688 ) Acquisition through business combinations (Note 29) 102,768 843,746 — 79,673 1,026,187 Effect of foreign currency exchange differences 547 (21,806 ) 239 (950 ) (21,970 ) Balance at December 31, 2020 $ 2,769,983 $ 4,170,576 $ 5,598,966 $ 104,475 $ 12,644,000 For the year ended December 31, 2021 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2021 $ 11,890,283 $ 6,966,449 $ 21,319,179 $ 179,860 $ 40,355,771 Additions — 1,193,060 2,000 37,959 1,233,019 Disposals or derecognition (102,637 ) (150,670 ) — (71,014 ) (324,321 ) Disposal of subsidiaries (Note 30) — (789,998 ) (5,401 ) (6,243 ) (801,642 ) Acquisition through business combinations (Note 29) — 622 — — 622 Effect of foreign currency exchange differences (83,041 ) (167,769 ) (537 ) (7,036 ) (258,383 ) Balance at December 31, 2021 $ 11,704,605 $ 7,051,694 $ 21,315,241 $ 133,526 $ 40,205,066 Accumulated amortization Balance at January 1, 2021 $ 2,769,983 $ 4,170,576 $ 5,598,966 $ 104,475 $ 12,644,000 Amortization expense 1,049,759 971,190 1,991,641 41,530 4,054,120 Disposals or derecognition (102,637 ) (139,907 ) — (67,741 ) (310,285 ) Disposal of subsidiaries (Note 30) — (626,338 ) (5,288 ) (3,067 ) (634,693 ) Acquisition through business combinations (Note 29) — 222 — — 222 Effect of foreign currency exchange differences (3,456 ) (103,772 ) (482 ) (4,295 ) (112,005 ) Balance at December 31, 2021 $ 3,713,649 $ 4,271,971 $ 7,584,837 $ 70,902 $ 15,641,359 For the year ended December 31, 2022 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2022 $ 11,704,605 $ 7,051,694 $ 21,315,241 $ 133,526 $ 40,205,066 Additions — 459,954 500 31,414 491,868 Disposals or derecognition — (37,442 ) — (12,871 ) (50,313 ) Effect of foreign currency exchange differences 31,576 141,903 1,611 4,257 179,347 Balance at December 31, 2022 $ 11,736,181 $ 7,616,109 $ 21,317,352 $ 156,326 $ 40,825,968 Accumulated amortization and impairment Balance at January 1, 2022 $ 3,713,649 $ 4,271,971 $ 7,584,837 $ 70,902 $ 15,641,359 Amortization expense 1,043,852 957,708 1,901,835 27,684 3,931,079 Impairment losses recognized — 715 — — 715 Disposals or derecognition — (31,456 ) — (8,553 ) (40,009 ) Effect of foreign currency exchange differences 4,315 106,356 1,513 2,932 115,116 Balance at December 31, 2022 $ 4,761,816 $ 5,305,294 $ 9,488,185 $ 92,965 $ 19,648,260 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, 2022 $ 380,885 $ 229,473 $ 693,630 $ 4,345 $ 1,308,333 Additions — 14,967 16 1,022 16,005 Disposals or derecognition — (1,218 ) — (419 ) (1,637 ) Effect of foreign currency exchange differences 1,028 4,617 53 139 5,837 Balance at December 31, 2022 $ 381,913 $ 247,839 $ 693,699 $ 5,087 $ 1,328,538 Accumulated amortization and impairment Balance at January 1, 2022 $ 120,848 $ 139,017 $ 246,822 $ 2,307 $ 508,994 Amortization expense 33,968 31,165 61,889 901 127,923 Impairment losses recognized — 23 — — 23 Disposals or derecognition — (1,024 ) — (278 ) (1,302 ) Effect of foreign currency exchange differences 141 3,461 49 95 3,746 Balance at December 31, 2022 $ 154,957 $ 172,642 $ 308,760 $ 3,025 $ 639,384
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 11-16 years Computer software 2-10 years Patents and acquired specific technology 5-17 years Others 5-10 years

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Short Term Bank Loans [member]
Statement [LineItems]
Summary of Borrowings	a. Short-term borrowings Bank loans mainly represented unsecured revolving loans, letters of credit and bank overdrafts. December 31 2021 2022 NT$ NT$ US$ (Note 4) Secured bank loans, annual interest rates were 0.90%-1.87% and 2.73%-3.63% as of December 31, 2021 and 2022, respectively $ 203,127 $ 772,896 $ 25,151 Unsecured bank loans, annual interest rates were 0.40%-3.75% and 1.42%-6.50% as of December 31, 2021 and 2022, respectively 40,833,302 45,958,234 1,495,550 41,036,429 46,731,130 1,520,701 Less: financial liabilities for hedging - current (Note 34) 6,716,965 12,204,620 397,157 $ 34,319,464 $ 34,526,510 $ 1,123,544
Long Term Bank Loans [member]
Statement [LineItems]
Summary of Borrowings	b. Long-term borrowings 1) Bank loans December 31 2021 2022 NT$ NT$ US$ (Note 4) Revolving bank loans Syndicated bank loans - redeemed in January 2022, annual interest rate was 1.08% as of December 31, 2021 $ 2,562,926 $ — $ — Others - repayable through January 2023 to July 2029, annual interest rates were 0.40%-4.00% and 1.43%-5.26% as of December 31, 2021 and 2022, respectively 107,383,417 79,657,893 2,592,187 Mortgage loans (Note 36) Repayable through January 2023 to December 2033, annual interest rates were 2.32%-4.55% and 2.85%-4.40% as of December 31, 2021 and 2022, respectively 8,031,142 8,333,805 271,194 117,977,485 87,991,698 2,863,381 December 31 2021 2022 NT$ NT$ US$ (Note 4) Less: unamortized discounts $ 3,642 $ — $ — 117,973,843 87,991,698 2,863,381 Less: current portion 4,526,683 5,041,841 164,069 financial liabilities for hedging - non-current 4,780,931 — — $ 108,666,229 $ 82,949,857 $ 2,699,312
Long Term Bills Payable [member]
Statement [LineItems]
Summary of Borrowings	2) Long-term bills payable December 31 2021 2022 NT$ NT$ US$ (Note 4) Ta Ching Bills Finance Corporation, repayable through January 2024 to March 2024, annual interest rates were 0.65% and 0.85%-0.94% as of December 31, 2021 and 2022, respectively $ 2,500,000 $ 3,000,000 $ 97,625 Cathay United Bank, repayable in — 9,000,000 292,873 China Bills Finance Corporation, redeemed in December 2022, annual interest rate was 0.65% as of December 31, 2021 2,500,000 — — Mega Bills Finance Corporation, redeemed in March 2022, annual interest rate was 0.65% as of December 31, 2021 2,000,000 — — International Bills Finance Corporation, redeemed in March 2022, annual interest rate was 0.65% as of December 31, 2021 1,500,000 — — 8,500,000 12,000,000 390,498 Less: unamortized discounts 1,353 2,247 73 $ 8,498,647 $ 11,997,753 $ 390,425

Bonds Payable (Tables)

Bonds Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Bonds Payable	December 31 2021 2022 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Repayable at maturity in January 2023 and interest due annually with annual interest rate at 1.50% $ 2,000,000 $ 2,000,000 $ 65,083 Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 139,928 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% 6,500,000 6,500,000 211,520 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% 3,500,000 3,500,000 113,895 Repayable at maturity in April 2025 and interest due annually with annual interest rate at 0.90% 10,000,000 10,000,000 325,415 Repayable at maturity in August 2023 and interest due annually with annual interest rate at 0.72% 3,000,000 3,000,000 97,624 Repayable at maturity in August 2025 and interest due annually with annual interest rate at 0.85% 5,000,000 5,000,000 162,707 Repayable at maturity in August 2027 and interest due annually with annual interest rate at 0.95% 2,000,000 2,000,000 65,083 Redeemed in January 2022 and interest due annually with annual interest rate at 1.25% 3,700,000 — — Unsecured overseas bonds US$200,000 thousand (linked to New Taiwan dollar), redeemed in September 2022 and interest due quarterly with annual interest rate at 2.15% 6,204,800 — — US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% 3,102,400 3,102,400 100,957 Unsecured overseas convertible bonds RMB779,801 thousand and RMB2,005,324 thousand as of December 31, 2021 and 2022, respectively, at maturity in March 2027 and interest due annually with annual interest rate at 0.10%, 0.20%, 0.60%, 1.30%, 1.80% and 2.00% for the first, second, third, fourth, fifth and sixth year, respectively. 3,385,381 8,842,360 287,744 52,692,581 48,244,760 1,569,956 December 31 2021 2022 NT$ NT$ US$ (Note 4) Less: discounts on bonds payable $ 425,244 $ 394,436 $ 12,835 52,267,337 47,850,324 1,557,121 Less: current portion of bonds payable 9,902,710 4,998,971 162,674 $ 42,364,627 $ 42,851,353 $ 1,394,447

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Other Payables	December 31 2021 2022 NT$ NT$ US$ (Note 4) Payables for property, plant and equipment $ 13,607,664 $ 16,704,590 $ 543,592 Accrued salary and bonus 12,217,011 14,759,907 480,309 Accrued employees’ compensation and remuneration to directors 7,711,445 10,012,636 325,826 Accrued employee insurance 1,204,387 1,325,330 43,128 Accrued utilities 581,662 847,905 27,592 Others 11,374,731 13,464,732 438,163 $ 46,696,900 $ 57,115,100 $ 1,858,610

Retirement Benefit Plans (Table

Retirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets	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 2021 2022 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 11,424,860 $ 10,261,997 $ 333,941 Fair value of the plan assets (5,863,264 ) (6,477,877 ) (210,800 ) Present value of unfunded defined benefit obligation 5,561,596 3,784,120 123,141 Recorded under other payables (67,524 ) (88,983 ) (2,896 ) Recorded under other non-current — 248,843 8,098 Net defined benefit liabilities $ 5,494,072 $ 3,943,980 $ 128,343
Summary of Movements in Net Defined Benefit Liability (Asset)	Movements in net defined benefit liabilities were as follows: Present Value of the Defined Fair Value of the Net Defined Liabilities NT$ NT$ NT$ Balance at January 1, 2020 $ 10,668,574 $ (5,742,178 ) $ 4,926,396 Service cost Current service cost 193,693 — 193,693 Past service cost and gain on settlements (25,891 ) — (25,891 ) Net interest expense (income) 119,314 (81,114 ) 38,200 Recognized in profit or loss 287,116 (81,114 ) 206,002 Remeasurement Return on plan assets (excluding amounts included in net interest) — (109,616 ) (109,616 ) Actuarial (gain) loss Changes in financial assumptions 465,433 — 465,433 Experience adjustments 281,661 — 281,661 Changes in demographic assumptions (36,627 ) — (36,627 ) Recognized in other comprehensive income 710,467 (109,616 ) 600,851 Contributions from the employer — (620,433 ) (620,433 ) Benefits paid from the pension fund (552,430 ) 603,137 50,707 the Group (14,520 ) — (14,520 ) Assets extinguished on settlement — 11,910 11,910 Business combinations 1,018,480 — 1,018,480 Exchange differences on foreign plans 41,458 (24,011 ) 17,447 Balance at December 31, 2020 12,159,145 (5,962,305 ) 6,196,840 Present Value of the Defined Fair Value of the Net Defined Liabilities NT$ NT$ NT$ Service cost Current service cost $ 173,307 $ — $ 173,307 Past service cost and gain on settlements (10,284 ) — (10,284 ) Net interest expense (income) 78,501 (59,761 ) 18,740 Recognized in profit or loss 241,524 (59,761 ) 181,763 Remeasurement Return on plan assets (excluding amounts included in net interest) — (42,636 ) (42,636 ) Actuarial (gain) loss Changes in financial assumptions (418,542 ) — (418,542 ) Experience adjustments 242,896 — 242,896 Changes in demographic assumptions 160,156 — 160,156 Recognized in other comprehensive income (15,490 ) (42,636 ) (58,126 ) Contributions from the employer — (542,584 ) (542,584 ) Benefits paid from the pension fund (556,419 ) 562,442 6,023 the Group (80,603 ) — (80,603 ) Business combinations 46,291 — 46,291 Exchange differences on foreign plans (369,588 ) 181,580 (188,008 ) Balance at December 31, 2021 11,424,860 (5,863,264 ) 5,561,596 Service cost Current service cost 141,458 — 141,458 Past service cost and gain on settlements (100 ) — (100 ) Net interest expense (income) 118,489 (79,441 ) 39,048 Recognized in profit or loss 259,847 (79,441 ) 180,406 Remeasurement Return on plan assets (excluding amounts included in net interest) — (324,510 ) (324,510 ) Actuarial (gain) loss Changes in financial assumptions (1,053,680 ) — (1,053,680 ) Experience adjustments 217,658 — 217,658 Changes in demographic assumptions (507 ) — (507 ) Recognized in other comprehensive income (836,529 ) (324,510 ) (1,161,039 ) Contributions from the employer — (736,508 ) (736,508 ) Benefits paid from the pension fund (571,930 ) 571,930 — the Group (115,695 ) — (115,695 ) Assets extinguished on settlement (2,920 ) — (2,920 ) Exchange differences on foreign plans 104,364 (46,084 ) 58,280 Balance at December 31, 2022 $ 10,261,997 $ (6,477,877 ) $ 3,784,120 Present Value of the Defined Fair Value of the Net Defined Liabilities US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 371,782 $ (190,799 ) $ 180,983 Service cost Current service cost 4,603 — 4,603 Past service cost and gain on settlements (3 ) — (3 ) Net interest expense (income) 3,856 (2,585 ) 1,271 Recognized in profit or loss 8,456 (2,585 ) 5,871 Remeasurement Return on plan assets (excluding amounts included in net interest) — (10,560 ) (10,560 ) Actuarial (gain) loss Changes in financial assumptions (34,288 ) — (34,288 ) Experience adjustments 7,083 — 7,083 Changes in demographic assumptions (17 ) — (17 ) Recognized in other comprehensive income (27,222 ) (10,560 ) (37,782 ) Contributions from the employer — (23,967 ) (23,967 ) Benefits paid from the pension fund (18,611 ) 18,611 — the Group (3,765 ) — (3,765 ) Assets extinguished on settlement (95 ) — (95 ) Exchange differences on foreign plans 3,396 (1,500 ) 1,896 Balance at December 31, 2022 $ 333,941 $ (210,800 ) $ 123,141
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 2021 2022 NT$ NT$ US$ (Note 4) Cash $ 2,267,223 $ 2,351,189 $ 76,511 Equity instruments 2,334,180 2,839,966 92,417 Debt instruments 1,039,412 1,079,917 35,142 Others 222,449 206,805 6,730 Total $ 5,863,264 $ 6,477,877 $ 210,800
Summary of Key Assumptions Used for the Actuarial Valuations	Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow: December 31 2021 2022 Discount rates (%) 0.05-3.31 0.05-5.63 Expected rates of salary increase (%) 1.00-4.02 1.00-3.96
Summary of Sensitivity Analysis on Defined Obligations	December 31 2021 2022 NT$ NT$ US$ (Note 4) Discount rate 0.5% higher $ (548,265 ) $ (437,529 ) $ (14,238 ) 0.5% lower $ 593,980 $ 472,595 $ 15,379 Expected rates of salary increase 0.5% higher $ 538,689 $ 444,815 $ 14,475 0.5% lower $ (503,700 ) $ (416,488 ) $ (13,553 )
Summary of Maturity Analysis of Undiscounted Pension Benefit	Maturity analysis of undiscounted pension benefit December 31 2021 2022 NT$ NT$ US$ (Note 4) No later than 1 year $ 561,812 $ 646,243 $ 21,030 Later than 1 year but not later than 5 years 2,593,560 2,760,990 89,847 Later than 5 years 12,600,192 9,930,085 323,140 $ 15,755,564 $ 13,337,318 $ 434,017

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Share Capital	a. Share capital Ordinary shares December 31 2021 2022 Numbers of shares authorized (in thousands) 5,500,000 5,500,000 Numbers of shares reserved (in thousands) Employee share options 400,000 400,000 Number of shares issued and fully paid (in thousands) 4,408,650 4,367,984 December 31 2021 2022 NT$ NT$ US$ (Note 4) Share capital authorized $ 55,000,000 $ 55,000,000 $ 1,789,782 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 130,166
Summary of Capital Surplus	b. Capital surplus December 31 2021 2022 NT$ NT$ US$ (Note 4) May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (1) Issuance of ordinary shares $ 16,049,286 $ 15,072,129 $ 490,470 Merger by share exchange 117,693,658 117,693,658 3,829,927 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 3,240,987 3,240,987 105,467 Exercised employee share options 2,362,951 2,943,447 95,784 Treasury share transactions 816,186 38,404 1,250 Donations from shareholders — 471,894 15,356 Expired share options (Note 28) 645,903 646,447 21,036 140,808,971 140,106,966 4,559,290 May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) $ 1,451 $ 117,537 $ 3,825 Share of changes in capital surplus of associates accounted for using the equity method 10,706 18,329 596 Dividends that the claim period has elapsed and unclaimed by shareholders 5,183 6,043 197 Exercised disgorgement — 326 10 17,340 142,235 4,628 May not be used for any purpose Employee share options 1,442,132 1,425,171 46,377 Employee restricted stock awards 1,193,782 778,387 25,330 Others (3) 230,943 154,731 5,035 2,866,857 2,358,289 76,742 $ 143,693,168 $ 142,607,490 $ 4,640,660 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 effects of changes in ownership interests in subsidiaries resulting from equity transactions other than actual disposals or acquisitions, 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 2020 and 2021 were as follows: Appropriation of Earnings Dividends Per Share For Year 2020 For Year 2021 For Year 2020 For Year 2021 NT$ NT$ NT$ NT$ (in dollars) (in dollars) Legal reserve $ 2,398,814 $ 6,282,762 Special reserve (reversed) (1,278,670 ) 798,025 Cash dividends 18,389,856 30,501,981 $ 4.2 $ 7.0 $ 19,510,000 $ 37,582,768
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI	2) Unrealized gain (loss) on financial assets at F VTO For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (203,098 ) $ 2,027,902 $ 4,190,361 $ 136,361 Unrealized gain (loss) recognized during the year Debt instruments (2,136 ) 63,722 (16,746 ) (545 ) Equity instruments (405,020 ) (8,671 ) (8,360 ) (272 ) Share from associates and joint ventures accounted for using the equity method 2,655,570 3,599,703 (2,928,173 ) (95,287 ) Other comprehensive income for the year 2,248,414 3,654,754 (2,953,279 ) (96,104 ) Disposal of associates and joint ventures accounted for using the equity method 1,094 — — — Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal 16,383 33,258 190,500 6,199 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Cumulative unrealized gain transferred to retained earnings due to disposal of equity instruments in relation to associates and joint venture accounted for using the equity method $ (34,891 ) $ (1,525,553 ) $ (152,077 ) $ (4,949 ) Balance at December 31 $ 2,027,902 $ 4,190,361 $ 1,275,505 $ 41,507
Schedule of detailed information about hedges of net investments of foreign operations	3) Gain (loss) on hedging instruments - hedges of net investments of foreign operations For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ — $ (429,265 ) $ 121,833 $ 3,965 Recognized during the year Foreign currency risk – loans denominated in foreign currency (429,265 ) 551,098 398,448 12,966 Balance at December 31 $ (429,265 ) $ 121,833 $ 520,281 $ 16,931
Summary of Unearned Employee Compensation	In August 2021, the shareholders’ meeting resolved to issue restricted stock awards to employees. Refer to Note 28 for the information. For the Year Ended December 31 2021 2022 NT$ NT$ US$ (Note 4) Balance at January 1 $ — $ (1,164,991 ) $ (37,911 ) Issuance of employee restricted stock awards (1,343,782 ) — — Share-based payment expenses 178,791 728,748 23,715 Valuation adjustments — 3,396 111 Balance at December 31 $ (1,164,991 ) $ (432,847 ) $ (14,085 )
Summary of Treasury Shares	e. Treasury shares Purpose of Repurchase Shares repurchased for cancellation Shares held by Total (in thousand (in thousand (in thousand Balance at January 1, 2021 — 72,941 72,941 Increase during the year 53,067 — 53,067 Balance at December 31, 2021 53,067 72,941 126,008 Increase during the year 1,933 — 1,933 Decrease during the year (55,000 ) — (55,000 ) Balance at December 31, 2022 — 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 Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2021 ASE Test 44,100 $ 1,380,721 $ 4,696,675 J&R Holding 23,352 381,709 2,486,975 ASE Test, Inc. 5,489 196,677 584,620 72,941 $ 1,959,107 $ 7,768,270 December 31, 2022 ASE 67,452 $ 1,762,430 $ 57,352 $ 6,333,754 $ 206,110 ASE Test, Inc. 5,489 196,677 6,400 515,454 16,774 72,941 $ 1,959,107 $ 63,752 $ 6,849,208 $ 222,884
Summary of Non-controlling Interests	f. Non-controlling For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 13,374,912 $ 15,622,009 $ 14,544,415 $ 473,297 Share of profit for the year 1,681,320 2,099,830 3,116,549 101,418 Other comprehensive income (loss) for the year Exchange difference on translating foreign operations 178,480 (321,551 ) 344,780 11,220 Unrealized gain (loss) on equity instruments at FVTOCI 1,321 50,679 (44,852 ) (1,460 ) Gain (loss) from hedging (145,559 ) 187,502 110,781 3,605 Remeasurement on defined benefit plans (9,075 ) 1,497 51,582 1,679 Share in other comprehensive income from associates accounted for using the equity method — 7,902 (35,142 ) (1,144 ) Non-controlling 298 — — — Acquisition of non-controlling (116,738 ) — — — Issuance of ordinary shares by subsidiaries (Note 29) 1,711,453 — — — Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31) (2,299,533 ) (2,748,521 ) (312,775 ) (10,178 ) Equity component of convertible bonds issued by subsidiaries — 393,199 1,092,004 35,535 Non-controlling 1,591,904 314,398 315,871 10,279 Cash dividends to non-controlling (346,774 ) (1,062,529 ) (575,089 ) (18,715 ) Balance at December 31 $ 15,622,009 $ 14,544,415 $ 18,608,124 $ 605,536
Exchange differences on translating foreign operations [member]
Statement [LineItems]
Summary of Other Reserves	1) Exchange differences on translating foreign operations For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (10,762,684 ) $ (11,641,939 ) $(15,393,646 ) $ (500,932 ) Recognized for the year Exchange differences arising on translating foreign operations (1,173,204 ) (3,203,730 ) 9,981,949 324,827 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Share from associates and joint ventures accounted for using the equity method $ 101,038 $ 21,307 $ (117,691 ) $ (3,830 ) Reclassification Disposal of associates and joint venture accounted for using the equity method 29,971 — — — Disposal of foreign operations 162,940 (569,284 ) — — Balance at December 31 $ (11,641,939 ) $ (15,393,646 ) $ (5,529,388 ) $ (179,935 )

Profit Before Income Tax (Table

Profit Before Income Tax (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Other Operating Income and Expenses, Net	a. Other operating income and expenses, net For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Rental income $ 153,682 $ 175,373 $ 656,745 $ 21,372 Gain on disposal of property, plant and equipment 460,868 71,770 113,356 3,689 Royalty income — 135,400 638,867 20,790 Impairment loss on non-financial assets (Notes 15 and 19) (992,273 ) (126,766 ) (327,569 ) (10,660 ) Others 880,215 934,052 (67,071 ) (2,183 ) $ 502,492 $ 1,189,829 $ 1,014,328 $ 33,008
Summary of Other Income	b. Other income For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Interest income Bank deposits $ 520,783 $ 529,132 $ 646,407 $ 21,035 Contracts with customers — 13,197 8,340 271 Government subsidies 803,049 767,918 797,612 25,956 Dividends income 150,715 289,852 278,381 9,059 $ 1,474,547 $ 1,600,099 $ 1,730,740 $ 56,321
Summary of Other Gains, net	c. Other gains and losses For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Net gain on financial assets mandatorily at FVTPL $ 3,211,125 $ 1,199,065 $ 10,244,928 $ 333,385 Net loss arising on financial instruments held for trading (3,282,973 ) (2,689,070 ) (6,137,183 ) (199,713 ) Gain on disposal of subsidiaries (Note 30) 802,753 17,340,418 — — Foreign exchange gains (losses), net 1,005,374 1,395,054 (2,459,474 ) (80,035 ) Gain recognized in bargain purchase transaction (Note 29) — 33,114 — — Impairment loss on investments accounted for using the equity method (Note 14) — — (61,206 ) (1,992 ) Gain (loss) on disposal of investments accounted for using the equity method 91,297 (67,482 ) 80,317 2,614 $ 1,827,576 $ 17,211,099 $ 1,667,382 $ 54,259
Summary of Finance Costs	d. Finance costs For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ 88,026 $ 105,159 $ 134,871 $ 4,389 Interest on borrowings and bonds payable 3,498,999 2,790,368 3,912,526 127,319 Total interest expense for financial liabilities measured at amortized cost 3,587,025 2,895,527 4,047,397 131,708 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (95,589 ) (71,011 ) — — Property, plant and equipment (54,208 ) (25,581 ) (58,263 ) (1,896 ) 3,437,228 2,798,935 3,989,134 129,812 Other finance costs 22,283 32,372 20,648 672 $ 3,459,511 $ 2,831,307 $ 4,009,782 $ 130,484
Summary of Capitalized Borrowing Costs	Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2020 2021 2022 Annual interest capitalization rates Inventories related to real estate business (%) 4.20-4.75 4.20-4.35 — Property, plant and equipment (%) 0.49-3.47 0.48-1.08 0.59-4.22
Summary of Depreciation and Amortization	e. Depreciation and amortization For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 46,016,548 $ 48,604,160 $ 48,945,756 $ 1,592,768 Right-of-use 946,880 1,114,950 1,468,040 47,772 Investment properties 562,260 751,047 1,107,014 36,024 Other intangible assets 3,733,377 4,054,120 3,931,079 127,923 Total $ 51,259,065 $ 54,524,277 $ 55,451,889 $ 1,804,487 Summary of depreciation by function Operating costs $ 44,017,839 $ 46,880,267 $ 47,894,701 $ 1,558,565 Operating expenses 3,507,849 3,589,890 3,626,109 117,999 $ 47,525,688 $ 50,470,157 $ 51,520,810 $ 1,676,564 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Summary of amortization by function Operating costs $ 2,231,060 $ 2,443,870 $ 2,465,837 $ 80,242 Operating expenses 1,502,317 1,610,250 1,465,242 47,681 $ 3,733,377 $ 4,054,120 $ 3,931,079 $ 127,923
Summary of Operating Expenses Directly Related to Investment Properties	Operating expenses directly related to investment properties For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 1,121,854 $ 1,422,463 $ 1,616,197 $ 52,593
Summary of Employee Benefits Expense	f. Employee benefits expense For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 2,979,167 $ 3,489,642 $ 3,590,439 $ 116,838 Defined benefit plans 217,186 214,599 188,141 6,123 3,196,353 3,704,241 3,778,580 122,961 Equity-settled share-based payments 955,575 699,211 989,843 32,211 Other employee benefits 76,648,412 90,412,118 98,404,937 3,202,243 $ 80,800,340 $ 94,815,570 $ 103,173,360 $ 3,357,415 Summary of employee benefits expense by function Operating costs $ 52,526,164 $ 61,555,563 $ 65,063,705 $ 2,117,270 Operating expenses 28,274,176 33,260,007 38,109,655 1,240,145 $ 80,800,340 $ 94,815,570 $ 103,173,360 $ 3,357,415
Summary of Employees' Compensation and Remuneration to Directors	g. Employees’ compensation and the remuneration to directors The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% For the Year Ended December 31 2021 2022 Accrual Rate (%) Accrual Amount Accrual Rate (%) Accrual Amount NT$ NT$ US$ (Note 4) Employees’ compensation 0.19 $ 121,935 0.25 $ 155,398 $ 5,057 Remuneration to directors 0.30 195,095 0.40 248,637 8,091
Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors	In March 2021 and 2022, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2020 and 2021, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2020 and 2021 were deemed changes in estimates. The differences were NT$818 thousand and NT$1,030 thousand (US$34 thousand) and were adjusted in net profit for each of the year s For Year 2020 For Year 2021 Employees’ compensation Remuneration to directors Employees’ compensation Remuneration to directors NT$ NT$ NT$ NT$ Resolved by the board of directors $ 54,909 $ 109,000 $ 122,000 $ 194,000 Recognized in the consolidated financial statements $ 54,909 $ 109,818 $ 121,935 $ 195,095

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Major Components of Income Tax Expense	The major components of income tax were as foll ows For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 6,807,882 $ 14,533,570 $ 16,251,844 $ 528,859 Income tax on unappropriated earnings 680,649 3,684,138 844,855 27,493 Changes in estimate for prior years (472,512 ) (129,152 ) (211,631 ) (6,887 ) 7,016,019 18,088,556 16,885,068 549,465 For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax In respect of the current year $ 212,338 $ (95,906 ) $ 185,726 $ 6,044 Changes in tax rates — 18,337 (4,425 ) (144 ) Changes in estimate for prior years (103,021 ) 16,625 2,481 81 Effect of foreign currency exchange differences (8,438 ) (83,840 ) 76,684 2,495 100,879 (144,784 ) 260,466 8,476 Income tax expense recognized in profit or loss $ 7,116,898 $ 17,943,772 $ 17,145,534 $ 557,941
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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 35,768,798 $ 80,193,769 $ 81,763,628 $ 2,660,711 Income tax expense calculated at the statutory rates $ 16,907,904 $ 33,697,736 $ 35,906,719 $ 1,168,458 Nontaxable expense (income) in determining taxable income 316,619 357,936 (177,734 ) (5,784 ) Tax-exempt (387,212 ) (14,578,355 ) (14,789,999 ) (481,289 ) Additional income tax on unappropriated earnings 680,649 3,684,138 844,855 27,493 Income tax credits (1,191,387 ) (1,654,821 ) (2,514,002 ) (81,809 ) The origination and reversal of temporary differences (6,033,652 ) 78,544 1,304,931 42,465 Income tax adjustments on prior years (472,512 ) (112,527 ) (209,150 ) (6,806 ) Unrecognized deferred tax liability for temporary differences associated with investments (2,616,917 ) (6,135,120 ) (3,523,716 ) (114,667 ) Unrecognized loss carryforwards — 288,025 271,730 8,843 Realized investment loss on merger of subsidiary (138,890 ) — — — Withholding tax 52,296 87,175 31,900 1,038 Land value increment tax — 117,341 — — Capital gains tax — 2,113,700 — — Income tax expense recognized in profit or loss $ 7,116,898 $ 17,943,772 $ 17,145,534 $ 557,941
Summary of Income Tax Recognized Directly in Equity	b. Income tax recognized directly in equity For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ (1,159 ) $ (9 ) $ — $ —
Summary of Income Tax Recognized in Other Comprehensive Income	c. Income tax recognized in other comprehensive income For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ 114,559 $ (19,319 ) $ (208,482 ) $ (6,784 ) Unrealized loss on equity instruments at fair value through other comprehensive income (237,460 ) (160,084 ) 370,091 12,043 Income tax recognized in other comprehensive income $ (122,901 ) $ (179,403 ) $ 161,609 $ 5,259
Summary of Current Tax Assets and Liabilities	d. Current tax assets and liabilities December 31 2021 2022 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 207,272 $ 623,470 $ 20,289 Prepaid income tax 334,908 125,049 4,069 $ 542,180 $ 748,519 $ 24,358 Current tax liabilities Income tax payable $ 16,362,350 $ 18,360,792 $ 597,488
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities	e. Deferred tax assets and liabilities The Group offset certain deferred tax assets and deferred tax lia bil The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 202 0 Balance at Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Acquisitions through Business Combinations Disposal of Subsidiaries Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 544,844 $ 4,632 $ — $ — $ 12,435 $ 81,773 $ (13,982 ) $ 629,702 Defined benefit obligation 1,078,583 (36,633 ) 114,559 — 1,005 212,941 — 1,370,455 FVTPL financial instruments 259,507 (138,045 ) — — (7 ) 2,085 (11,281 ) 112,259 Others 1,744,949 679,197 — (999 ) (45,169 ) 150,291 (120,359 ) 2,407,910 3,627,883 509,151 114,559 (999 ) (31,736 ) 447,090 (145,622 ) 4,520,326 Loss carry-forward 542,781 (44,651 ) — — (915 ) 183,045 (152,594 ) 527,666 Investment credits 537,040 (86,100 ) — — (21,559 ) — — 429,381 $ 4,707,704 $ 378,400 $ 114,559 $ (999 ) $ (54,210 ) $ 630,135 $ (298,216 ) $ 5,477,373 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,206,617 $ 427,465 $ — $ — $ (29,248 ) $ 375,553 $ — $ 5,980,387 FVTPL financial instruments 9,192 (2,942 ) — — 67 — — 6,317 Others 556,428 54,755 237,460 160 (1,060 ) 287,375 (795 ) 1,134,323 $ 5,772,237 $ 479,278 $ 237,460 $ 160 $ (30,241 ) $ 662,928 $ (795 ) $ 7,121,027 For the year ended December 31, 2021 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Recognized in Equity Exchange Differences Disposal of Subsidiaries Balance at December 31 NT$ NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 629,702 $ (186,443 ) $ — $ — $ (7,178 ) $ (345,104 ) $ 90,977 Defined benefit obligation 1,370,455 (115,707 ) (19,319 ) — (47,276 ) — 1,188,153 FVTPL financial instruments 112,259 77,593 — — (502 ) — 189,350 Others 2,407,910 679,492 — (7 ) 52,399 (269,080 ) 2,870,714 4,520,326 454,935 (19,319 ) (7 ) (2,557 ) (614,184 ) 4,339,194 Loss carry-forward 527,666 187,981 — — (31,077 ) (45,788 ) 638,782 Investment credits 429,381 (15,549 ) — — (22,798 ) — 391,034 $ 5,477,373 $ 627,367 $ (19,319 ) $ (7 ) $ (56,432 ) $ (659,972 ) $ 5,369,010 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,980,387 $ 165,628 $ — $ — $ (42,437 ) $ (186,834 ) $ 5,916,744 FVTPL financial instruments 6,317 6,274 — — (11 ) — 12,580 Others 1,134,323 310,681 160,084 2 69,848 (14,065 ) 1,660,873 $ 7,121,027 $ 482,583 $ 160,084 $ 2 $ 27,400 $ (200,899 ) $ 7,590,197 For the year e nded cem Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Exchange Differences Balance at December 31 NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 90,977 $ 40,498 $ — $ 16,953 $ 148,428 Defined benefit obligation 1,188,153 (123,878 ) (208,482 ) 6,641 862,434 FVTPL financial instruments 189,350 18,192 — 252 207,794 Others 2,870,714 718,909 — 179,881 3,769,504 4,339,194 653,721 (208,482 ) 203,727 4,988,160 Loss carry-forward 638,782 (166,121 ) — 22,824 495,485 Investment credits 391,034 452,656 — 14,437 858,127 $ 5,369,010 $ 940,256 $ (208,482 ) $ 240,988 $ 6,341,772 Deferred tax liabilities Temporary differences Property, plant and equipment $ 5,916,744 $ 63,813 $ — $ 57,701 $ 6,038,258 FVTPL financial instruments 12,580 519,142 — 89 531,811 Others 1,660,873 617,767 (370,091 ) 106,514 2,015,063 $ 7,590,197 $ 1,200,722 $ (370,091 ) $ 164,304 $ 8,585,132 Balance at January 1 Recognized in Profit or Loss Recognized in Other Comprehensive Income Exchange Differences Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets Temporary differences Property, plant and equipment $ 2,960 $ 1,318 $ — $ 552 $ 4,830 Defined benefit obligation 38,664 (4,031 ) (6,784 ) 216 28,065 FVTPL financial instruments 6,162 592 — 8 6,762 Others 93,417 23,394 — 5,854 122,665 141,203 21,273 (6,784 ) 6,630 162,322 Loss carry-forward 20,787 (5,406 ) — 743 16,124 Investment credits 12,725 14,730 — 470 27,925 $ 174,715 $ 30,597 $ (6,784 ) $ 7,843 $ 206,371 Deferred tax liabilities Temporary differences Property, plant and equipment $ 192,540 $ 2,076 $ — $ 1,878 $ 196,494 FVTPL financial instruments 409 16,894 — 3 17,306 Others 54,047 20,103 (12,043 ) 3,466 65,573 $ 246,996 $ 39,073 $ (12,043 ) $ 5,347 $ 279,373
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences	f. Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences December 31 2021 2022 NT$ NT$ US$ (Note 4) Loss carry-forward $ 1,340,849 $ 1,549,286 $ 50,416 Investment credits 44,244 94,932 3,089 Deductible temporary differences 241,249 273,290 8,893 $ 1,626,342 $ 1,917,508 $ 62,398
Summary of Unused Loss Carry-forward	g. Information about unused loss carry-forward, investment credits, tax-exemption eli As of December 31, 2022, the unused loss carry-forward comprised: Expiry Year NT$ US$ (Note 4) 2023 $ 195,332 $ 6,356 2024 172,926 5,627 2025 182,921 5,953 2026 279,553 9,097 2027 and thereafter 1,214,039 39,507 $ 2,044,771 $ 66,540
Summary of Unused Investment Credits	As of December 31, 2022, unused investment credits comprised: Tax Credit Source Remaining Creditable Amount Expiry Year NT$ US$ (Note 4) Purchase of machinery and equipment $ 841,658 $ 27,389 2023 and thereafter Others 111,401 3,625 2024 and thereafter $ 953,059 $ 31,014

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 26,970,580 $ 60,150,167 $ 61,501,545 $ 2,001,352 Effect of potentially dilutive ordinary shares: Potential ordinary shares of the subsidiary (521,073 ) (1,056,778 ) (1,811,449 ) (58,947 ) Earnings used in the computation of diluted earnings per share $ 26,449,507 $ 59,093,389 $ 59,690,096 $ 1,942,405 Weighted average number of ordinary shares outstanding (in thousand shares) For the Year Ended December 31 2020 2021 2022 Weighted average number of ordinary shares in the computation of basic earnings per share 4,265,732 4,305,348 4,274,687 Effect of potentially dilutive ordinary shares Employee share options 22,086 58,113 40,351 Employees’ compensation 815 1,264 1,940 Employee restricted stock awards — 943 6,445 Weighted average number of ordinary shares in the computation of diluted earnings per share 4,288,633 4,365,668 4,323,423

Share-based Payment Arrangeme_2

Share-based Payment Arrangements (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Information About Restricted Shares	Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2021 2019 restricted stocks $ 12.7 2.3 2020 restricted stocks — 0.7 2021 restricted stocks — 1.7 December 31, 2022 2019 restricted stocks 12.4 1.3 2021 restricted stocks — 0.7
ASE Inc. option plans [member]
Statement [LineItems]
Summary of Information About Share Options	Information about the share option plans that the Company granted and assumed were as follows: For the Year Ended December 31 2020 2021 2022 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (NT$) Number of Options (In Thousands) Weighted Average Exercise Price Per Share (NT$) Number of Options (In Weighted Average Exercise Price Per Share (NT$) Balance at January 1 170,786 $ 57.0 144,767 $ 56.9 96,802 $ 53.3 Options expired (1,006 ) 40.8 — — — — Options forfeited (3,949 ) 58.0 (5,907 ) 52.3 (1,206 ) 51.1 Options exercised (21,064 ) 49.2 (42,058 ) 61.4 (14,334 ) 51.5 Balance at December 31 144,767 56.9 96,802 53.3 81,262 50.2 Options exercisable, end of year 67,388 61.4 49,696 55.5 58,216 51.3
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 December 31, 2021 ASE 5 th $ 73.0 3.7 The Company 1 st 51.0 6.9 December 31, 2022 ASE 5 th 73.0 2.7 The Company 1 st 47.5 5.9
USIE option plans [member]
Statement [LineItems]
Summary of Information About Share Options	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, 2020 Number of Options (In Thousands) Weighted Average Exercise Price Per Share (US$) Balance at January 1 8,349 $ 2.3 Options forfeited (7 ) 2.9 Options exercised (8,342 ) 2.3 Balance at December 31 — — Options exercisable, end of year — —
Trinomial tree model [member]
Statement [LineItems]
Summary of Inputs Related to Fair Value of Share Options	The fair values at the grant date and the record date of capital reduction of AMPI’s 2022 share options plan were measured by using the trinomial tree model. The fair values at the grant date of USISH’s share options plan were measured by using the trinomial tree model, while USISH’s restricted stocks plans were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up Share options plan 2020 share options plan 2022 share options plan 2022 share after capital Share price at the grant date RMB21.55 per share NT$7.5 per share NT$30.2 per share Exercise price RMB21.65 per share NT$7.5 per share NT$30.0 per share Expected volatility (%) 48.14-53.57 65.35-67.78 65.85-67.29 Expected lives (years) 2.2-4.2 6.0-7.0 5.8-6.8 Expected dividend yield — — — Risk free interest rate (%) 2.80-2.99 1.15-1.19 1.11-1.15 Restricted stocks plan 2020 restricted stocks plan 2021 restricted stocks plan Share price at the grant date RMB24.30 per share RMB14.65 per share Exercise price (Note) (Note) Expected volatility (%) 56.97 47.15 Lock-up periods (years) 1.3 1.3 Expected dividend yield — — Risk free interest rate (%) 2.63 2.34
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 2020 2021 2022 Number of Options (In Thousands) Exercise Price Per Share Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Balance at January 1 35,077 $ 14.5 31,266 $ 14.6 29,486 $ 14.2 Options granted 1,140 21.7 — — — — Options expired — — — — (2,312 ) 13.9 Options forfeited (636 ) 14.0 (952 ) 14.5 (942 ) 13.0 Options exercised (4,315 ) 15.5 (828 ) 13.8 (5,986 ) 12.8 Balance at December 31 31,266 14.6 29,486 14.2 20,246 14.5 Options exercisable, end of year 13,416 15.5 19,249 14.8 15,518 15.0 Fair value of options granted (RMB) $ 7.03-8.93 $ — $ —
Summary of Outstanding Share Options	Information about USISH’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2021 2015 share options $ 15.5 3.9 2019 share options 12.7 2.9 2020 share options 21.2 2.9 December 31, 2022 2015 share options 15.5 2.9 2019 share options 12.4 1.9 2020 share options 20.9 1.9
Summary of Information About Restricted Shares	Information about restricted st ock For the Year Ended December 31 2020 2021 2022 Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Number of Options (In Thousands) Exercise Price Per Share (RMB) Balance at January 1 6,156 $ 13.3 5,547 $ 12.2 3,565 $ 10.2 Options granted 672 4.9 281 — — — Options expired — — — — (4 ) — Options exercised (1,281 ) 13.2 (1,780 ) 12.7 (395 ) — Options forfeited — — (483 ) 12.1 (1,182 ) 12.2 Balance at December 31 5,547 12.2 3,565 10.2 1,984 10.7 Options exercisable, end of year — — — — 1,715 12.4 Fair value of options granted (RMB) $ 18.55 $ 11.78 $ —
Employee Restricted Stock Award [Member]
Statement [LineItems]
Summary of Information About Restricted Shares	Information about employee restricted stock was as follows: For the Year Ended December 31 2021 2022 (in thousand shares) (in thousand shares) Balance at January 1 — 15,000 Stocks granted 15,000 — Stocks unrestricted — (5,000 ) Balance at December 31 15,000 10,000
AMPI Option Plans [Member]
Statement [LineItems]
Summary of Information About Share Options	Information about share options was as follows: For the Year Ended December 31, 2022 Number of Options (In Thousands) Exercise Price Per Share (NT$) Balance at January 1 — $ — Options granted 3,100 30.0 Balance at December 31 3,100 30.0 Options exercisable, end of year — — Weighted-average fair value of options granted ($) 18.0-18.8
Summary of Outstanding Share Options	Information about AMPI’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share Remaining Contractual Life (Years) December 31, 2022 2022 share options $ 30.0 9.3

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Subsidiary Acquired	Principal Activity Date of Proportion of Voting Equity Interests Consideration NT$ FAFG Holding company and the group engaged in the design and manufacturing of electronic components December 1, 2020 100.00 $12,443,637 ITGEU Trading company October 21, 2021 100.00 $50,368 SER Engaged in the design and manufacturing of electronic components November 2, 2021 100.00 $217,919
Summary of Consideration Transferred in business combination	b. Consideration Transferred FAFG ITGEU SER NT$ NT$ NT$ Cash $ 11,094,802 $ 50,368 $ 217,919 Equity instrument issued 1,734,570 — — Contingent consideration arrangement (385,735 ) — — Fair value of identifiable net assets acquired $ 12,443,637 $ 50,368 $ 217,919
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition	FAFG ITGEU SER NT$ NT$ NT$ Assets Cash and cash equivalents $ 2,349,164 $ 68,719 $ 18,850 Trade and other receivables 4,434,296 41,832 40,671 Inventories 4,836,819 — 375,912 Property, plant and equipment 2,882,720 94 37,672 Intangible assets 1,541,155 32 368 Others 1,919,118 2,828 186,377 Liabilities Trade and other payables (4,575,720 ) (29,165 ) (214,883 ) Borrowings and bonds payables (356,417 ) — — Others (3,155,051 ) (858 ) (227,048 ) Fair value of identifiable net assets acquired $ 9,876,084 $ 83,482 $ 217,919
Summary of Goodwill Recognized on Acquisition	e. Goodwill recognized on acquisitions or gain recognized in bargain purchase transaction FAFG ITGEU SER NT$ NT$ NT$ Consideration transferred $ 12,443,637 $ 50,368 $ 217,919 Add: Non-controlling 289 — — Less: Fair value of identifiable net assets acquired (9,876,084 ) (83,482 ) (217,919 ) Goodwill recognized on acquisition (gain recognized in bargain purchase transaction) $ 2,567,842 $ (33,114 ) $ —
Summary of Net Cash Outflow on Acquisition of Subsidiaries	f. Net cash outflow (inflow) on acquisition of subsidiaries FAFG ITGEU SER NT$ NT$ NT$ Consideration transferred $ 11,094,802 $ 50,368 $ 217,919 Less: Cash and cash equivalent acquired (2,349,164 ) (68,719 ) (18,850 ) Net cash outflow (inflow) on acquisition of subsidiaries $ 8,745,638 $ (18,351 ) $ 199,069
Summary of Impact of Acquisitions by Comprehensive Income	The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows FAFG (for the period ITGEU (for the period from October 21, SER (for the period from November 2, NT$ NT$ NT$ Operating revenue $ 2,043,440 $ 75,221 $ 225,017 Net profit (loss) $ 91,179 $ (4,593 ) $ (508 )
Summary of identification of the difference between the cost of the investment and the Group's share of FAFG's net fair value of identifiable assets and liabilities	h. As of December 31, 2021, the Group has completed the identification of the difference between the cost of the investment and the Group’s share of FAFG’s net fair value of identifiable assets and liabilities, and has retrospectively adjusted the comparative consolidated financial statements as of and for the year ended December 31, 2020. As of December 31, 2020, the retrospective adjustments are summarized as follows: December 31, 2020 After Before NT$ NT$ Consolidated balance sheet Inventories $ 48,590,434 $ 48,516,459 Financial assets at fair value through profit or loss – non-current $ 2,180,978 $ 1,793,188 Property, plant and equipment $ 234,365,397 $ 233,207,324 Right-of-use $ 8,741,807 $ 8,620,612 Goodwill $ 52,709,053 $ 54,777,439 Other intangible assets $ 27,711,771 $ 26,808,668 Deferred tax liabilities $ 7,121,027 $ 6,551,233 Non-controlling $ 15,622,009 $ 15,616,053

Disposal of Subsidiaries (Table

Disposal of Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Analysis of Assets and Liabilities on Date Control was Lost	a. Analysis of assets and liabilities on the date control was lost 2020 2021 SF GAPT Holding NT$ NT$ Current Assets Cash and cash equivalent $ 200,347 $ 2,625,715 Trade and other receivables 318,425 4,505,531 Inventories 239,865 2,284,880 Other current assets 111,913 1,215,992 Non-Current Property, plant and equipment 7,546,413 16,693,129 Right-of-use 812,861 181,855 Investment property — 787,250 Goodwill — 310,711 Deferred tax assets 298,217 659,972 Other non-current 43,482 308,500 Current Liabilities Short-term borrowings — (2,443,005 ) Trade and other payables (1,739,330 ) (5,949,592 ) Current portion of long-term borrowings (1,746,000 ) — Other current liabilities (24,564 ) (647,027 ) Non-Current Long-term borrowings (2,947,682 ) — Deferred tax liabilities (796 ) (200,899 ) Lease liabilities – non-current — (8,150 ) Other non-current — (156,863 ) Net assets disposed of $ 3,113,151 $ 20,167,999
Summary of Gain on Disposal of Subsidiaries	b. Gain on disposal of subsidiaries 2020 2021 SF GAPT Holding NT$ NT$ Total consideration (paid in cash) $ 4,078,844 $ 36,939,133 Net assets disposed of (3,113,151 ) (20,167,999 ) Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control (162,940 ) 569,284 Gain on disposals $ 802,753 $ 17,340,418
Summary of Net Cash Inflow on Disposal of Susbsidiaries	c. Net cash inflow on disposals of subsidiaries 2020 2021 SF GAPT Holding NT$ NT$ Consideration received in cash and cash equivalents $ 4,078,844 $ 36,939,133 Less: Cash and cash equivalent balances disposed of (200,347 ) (2,625,715 ) Other receivables (the outstanding receivables of consideration, net of relevant expenditure) (161,458 ) (10,533,600 ) $ 3,717,039 $ 23,779,818

Cash Flow Information (Tables)

Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Non-cash Investing Activities	a. Non-cash In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 59,024,201 $ 74,417,541 $ 75,800,574 $ 2,466,664 Increase (decrease) in other non-current 78,291 1,184,927 (5,480 ) (178 ) Decrease (increase) in other payables 3,029,162 (4,671,228 ) (3,096,926 ) (100,779 ) Capitalized borrowing costs (54,208 ) (25,581 ) (58,263 ) (1,896 ) $ 62,077,446 $ 70,905,659 $ 72,639,905 $ 2,363,811 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 5,184,925 $ 1,128,850 $ 612,213 $ 19,922 Decrease (increase) in other non-current — (134,760 ) 134,760 4,385 Decrease (increase) in other receivables (735,812 ) 610,912 2,784 91 $ 4,449,113 $ 1,605,002 $ 749,757 $ 24,398
Change in Liabilities Arising From Financing Activities	b. Changes in liabilities arising from financing activities For the year ended December 31, 2020 Short-term Bonds Payable Long-term Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2020 $ 40,572,329 $ 36,522,155 $ 141,078,598 $ 5,808,924 $ 223,982,006 Net financing cash flows (1,502,323 ) 19,717,149 (26,500,139 ) (844,357 ) (9,129,670 ) Interest under operating activities — — — 111 111 Rent expense under operating activities — — — (7,729 ) (7,729 ) Non-cash Additions to lease liabilities — — — 584,642 584,642 Amortization of issuance cost — 14,250 156,982 — 171,232 Lease modifications — — — (289,687 ) (289,687 ) Short-term borrowings transferred to long-term borrowings (3,850,000 ) — 3,850,000 — — Adjustments for government subsidy — — 41,650 — 41,650 Acquisition of subsidiaries (Note 29) 356,417 — — 633,606 990,023 Disposal of subsidiaries (Note 30) — — (4,693,682 ) (670 ) (4,694,352 ) Effects of foreign currency exchange (978,565 ) — (1,542,685 ) (9,010 ) (2,530,260 ) Balance at December 31, 2020 $ 34,597,858 $ 56,253,554 $ 112,390,724 $ 5,875,830 $ 209,117,966 For the year ended December 31, 2021 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2021 $ 34,597,858 $ 56,253,554 $ 112,390,724 $ 5,875,830 $ 209,117,966 Net financing cash flows 10,043,398 (3,719,057 ) 16,018,825 (907,403 ) 21,435,763 Interest under operating activities — — — 800 800 Rent expense under operating activities — — — (184 ) (184 ) Equity components of convertible bonds and embedded derivative liability — (399,955 ) — — (399,955 ) Non-cash Additions to lease liabilities — — — 2,037,665 2,037,665 Amortization of issuance cost — 126,283 224,979 — 351,262 Convertible bonds issued by subsidiaries and converted to ordinary shares — (102 ) — — (102 ) Lease modifications — — — (58,799 ) (58,799 ) Acquisition of subsidiaries (Note 29) — — — 180,745 180,745 Disposal of subsidiaries (Note 30) (2,443,005 ) — — (32,655 ) (2,475,660 ) Reclassification — — — 380,292 380,292 Effects of foreign currency exchange (1,161,822 ) 6,614 (2,162,038 ) (76,407 ) (3,393,653 ) Balance at December 31, 2021 $ 41,036,429 $ 52,267,337 $ 126,472,490 $ 7,399,884 $ 227,176,140 For the year ended December 31, 2022 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2022 $ 41,036,429 $ 52,267,337 $ 126,472,490 $ 7,399,884 $ 227,176,140 Net financing cash flows 1,866,253 (3,539,423 ) (29,516,421 ) (1,035,019 ) (32,224,610 ) Interest under operating activities — — — 1,394 1,394 Rent expense under operating activities — — — (1,904 ) (1,904 ) Equity components of convertible bonds and embedded derivative liability — (1,092,004 ) — — (1,092,004 ) Non-cash Additions to lease liabilities — — — 1,379,342 1,379,342 Amortization of issuance cost — 182,759 114,687 — 297,446 Convertible bonds issued by subsidiaries and converted to ordinary shares — (171 ) — — (171 ) Lease modifications — — — (117,549 ) (117,549 ) Adjustments for government subsidy — — (46,672 ) — (46,672 ) Long-term borrowings transferred to short-term borrowings 1,522,294 — (1,522,294 ) — — Effects of foreign currency exchange 2,306,154 31,826 4,487,661 82,339 6,907,980 Balance at December 31, 2022 $ 46,731,130 $ 47,850,324 $ 99,989,451 $ 7,708,487 $ 202,279,392 Short-term Bonds Payable Long-term (including financial Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2022 $ 1,335,387 $ 1,700,857 $ 4,115,603 $ 240,803 $ 7,392,650 Net financing cash flows 60,731 (115,178 ) (960,509 ) (33,681 ) (1,048,637 ) Interest under operating activities — — — 45 45 Rent expense under operating activities — — — (62 ) (62 ) Equity components of convertible bonds and embedded derivative liability — (35,535 ) — — (35,535 ) Non-cash Additions to lease liabilities — — — 44,886 44,886 Amortization of issuance cost — 5,947 3,732 — 9,679 Convertible bonds issued by subsidiaries and converted to ordinary shares — (6 ) — — (6 ) Lease modifications — — — (3,825 ) (3,825 ) Adjustments for government subsidy — — (1,519 ) — (1,519 ) Long-term borrowings transferred to short-term borrowings 49,538 — (49,538 ) — — Effects of foreign currency exchange 75,045 1,036 146,037 2,680 224,798 Balance at December 31, 2022 $ 1,520,701 $ 1,557,121 $ 3,253,806 $ 250,846 $ 6,582,474 c. Total taxes paid For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Operating activities $ 5,536,077 $ 7,423,947 $ 14,250,527 $ 463,733 Investing activities — 570,700 842,440 27,414 $ 5,536,077 $ 7,994,647 $ 15,092,967 $ 491,147

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Fair Value of Financial Instruments	The carrying amounts and fair value of bonds payable as of December 31, 2021 and 2022 were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2021 $ 52,267,337 $ 52,429,758 December 31, 2022 47,850,324 $ 1,557,121 47,027,018 $ 1,530,329
Summary of Financial Assets Measured at Level 3 Fair Value	For the year ended December 31, 2020 Financial Assets at FVTPL Financial Assets at Financial Assets Equity Instruments Debt Instruments Equity Instruments Debt Instruments Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 1,005,714 $ — $ 755,903 $ 3,044,562 $ 4,806,179 Recognized in profit or loss (17,941 ) — — — (17,941 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (149,856 ) (2,136 ) (151,992 ) Effects of foreign currency exchange (15,455 ) — (15,562 ) — (31,017 ) Net increase in trade receivables — 370,110 — 5,635,706 6,005,816 Trade receivables factoring — (370,110 ) — (7,038,983 ) (7,409,093 ) Purchases 893,234 — 259,168 — 1,152,402 Disposals (329,370 ) — (121,255 ) — (450,625 ) Acquisition through business combinations 387,790 — — — 387,790 Exercise of call option (25,988 ) — — — (25,988 ) Balance at December 31 $ 1,897,984 $ — $ 728,398 $ 1,639,149 $ 4,265,531 For the year ended December 31, 2021 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 1,897,984 $ — $ 728,398 $ 1,639,149 $ 4,265,531 Recognized in profit or loss 131,276 — — — 131,276 Recognized in other comprehensive income Included in unrealized gains on financial assets at FVTOCI — — 129,726 63,722 193,448 Effects of foreign currency exchange (79,614 ) — (4,508 ) — (84,122 ) Net increase in trade receivables — 3,269,782 — 14,940,539 18,210,321 Trade receivables factoring — (3,269,782 ) — (9,474,490 ) (12,744,272 ) Purchases 459,046 — 32,246 — 491,292 Disposals (107,793 ) — (14,873 ) — (122,666 ) Reclassify — — (29,758 ) — (29,758 ) Balance at December 31 $ 2,300,899 $ — $ 841,231 $ 7,168,920 $ 10,311,050 For the year ended December 31, 2022 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 2,300,899 $ — $ 841,231 $ 7,168,920 $ 10,311,050 Recognized in profit or loss 100,134 605 — — 100,739 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (366,862 ) (16,746 ) (383,608 ) Effects of foreign currency exchange 195,415 — 5,558 — 200,973 Net increase (decrease) in trade receivables — 4,330,075 — (674,112 ) 3,655,963 Trade receivables factoring — (4,330,075 ) — (15,636 ) (4,345,711 ) Purchases 338,016 14,325 20,000 — 372,341 Disposals (268,200 ) (14,930 ) (63,051 ) — (346,181 ) Balance at December 31 $ 2,666,264 $ — $ 436,876 $ 6,462,426 $ 9,565,566 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Equity Debt Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1 $ 74,875 $ — $ 27,375 $ 233,287 $ 335,537 Recognized in profit or loss 3,258 20 — — 3,278 Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — (11,938 ) (545 ) (12,483 ) Effects of foreign currency exchange 6,359 — 181 — 6,540 Net increase (decrease) in trade receivables — 140,907 — (21,936 ) 118,971 Trade receivables factoring — (140,907 ) — (509 ) (141,416 ) Purchases 11,000 466 651 — 12,117 Disposals (8,728 ) (486 ) (2,052 ) — (11,266 ) Balance at December 31 $ 86,764 $ — $ 14,217 $ 210,297 $ 311,278
Summary of Categories of Financial Instruments	c. Categories of financial instruments December 31 2021 2022 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 5,436,280 $ 8,934,151 $ 290,731 Measured at amortized cost (Note 1) 200,732,680 188,733,772 6,141,678 FVTOCI Equity instruments 943,354 482,559 15,703 Debt instruments 1,076,458 1,059,712 34,485 Trade receivables, net 6,092,462 5,402,714 175,812 Financial liabilities FVTPL Held for trading 417,660 626,760 20,396 Financial liabilities for hedging 11,497,896 12,204,620 397,157 Measured at amortized cost (Note 2) 339,445,544 318,478,685 10,363,771 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 Detailed Information About Hedged	December 31, 2021 Hedging Instrument/ Line item in Carrying Amount Hedged Items Balance sheet Asset Liability NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL Financial liabilities for hedging - current $ — $ 2,954,921 Hedge of net investment in foreign operation Financial liabilities for hedging - current — 3,762,044 Hedge of net investment in foreign operation Financial liabilities for hedging - non-current — 4,780,931 December 31, 2022 Hedging Instrument/ Line item in Carrying Amount Hedged Items Balance sheet Asset Liability NT$ US$ (Note 4) NT$ US$ (Note 4) Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL Financial liabilities for hedging - current $ — $ — $ 3,278,805 $ 106,697 Hedge of net investment in foreign operation Financial liabilities for hedging - current — — 8,925,815 290,460
Summary of Detailed Information About Hedged Items	Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated Value Hedge Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge Asset Asset NT$ NT$ NT$ NT$ NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ 94,145 $ (94,145 ) $ — $ — $ 2,318,517 $ (236,362 ) Hedge of net investment in foreign operation (738,600 ) 738,600 163,776 — — — Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Amount of Hedged Item in Fair Value Hedge Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item Hedging Instrument/ Hedged Item Hedging Instrument Hedged Item Continuing Hedges Hedge Longer Applied Asset Asset NT$ NT$ NT$ NT$ NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ (323,884 ) $ 323,884 $ — $ — $ 2,282,243 $ 87,522 Hedge of net investment in foreign operation (509,229 ) 509,229 673,005 — — — Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Hedged Item in Fair Value Hedge Accumulated Value Hedge Adjustments on Hedged Item Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge Longer Applied Asset Asset US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL $ (10,540 ) $ 10,540 $ — $ — $ 74,568 $ 2,848 Hedge of net investment in foreign operation (16,571 ) 16,571 21,901 — — —
Summary of Maturity Analysis for Non-derivative Financial Liabilities	December 31, 2021 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 Non-interest $ 52,353,176 $ 48,140,652 $ 10,216,253 $ 291,480 $ 114,201 Obligation under leases 84,978 157,710 687,144 2,585,624 4,929,602 Floating interest rate liabilities 12,565,548 5,180,527 13,416,893 112,493,242 7,494,670 Fixed interest rate liabilities 10,262,781 3,093,668 12,978,593 43,555,458 5,479,867 $ 75,266,483 $ 56,572,557 $ 37,298,883 $ 158,925,804 $ 18,018,340 December 31, 2022 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 Non-interest $ 65,356,106 $ 33,887,460 $ 11,145,612 $ 20,498 $ 74,643 Obligation under leases 120,733 201,686 790,427 2,685,977 5,147,266 Floating interest rate liabilities 9,251,237 10,982,036 9,652,804 93,837,521 5,648,699 Fixed interest rate liabilities 12,530,681 9,209,134 9,055,918 44,756,570 29,280 $ 87,258,757 $ 54,280,316 $ 30,644,761 $ 141,300,566 $ 10,899,888 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 Non-interest $ 2,126,785 $ 1,102,748 $ 362,695 $ 667 $ 2,429 Obligation under leases 3,929 6,563 25,722 87,406 167,500 Floating interest rate liabilities 301,049 357,372 314,117 3,053,613 183,817 Fixed interest rate liabilities 407,767 299,679 294,693 1,456,445 953 $ 2,839,530 $ 1,766,362 $ 997,227 $ 4,598,131 $ 354,699
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, 2021 Net settled Forward exchange contracts $ (21,379 ) $ (1,410 ) $ — Gross settled Forward exchange contracts Inflows $ 2,382,315 $ 6,817,411 $ 531,596 Outflows (2,380,359 ) (6,784,689 ) (525,920 ) 1,956 32,722 5,676 Swap contracts Inflows 23,759,435 21,272,450 37,841,805 Outflows (23,814,701 ) (21,314,442 ) (37,965,438 ) (55,266 ) (41,992 ) (123,633 ) Target redemption forward contracts Inflows 19,376 43,596 33,216 Outflows (18,845 ) (42,401 ) (32,243 ) 531 1,195 973 $ (52,779 ) $ (8,075 ) $ (116,984 ) December 31, 2022 Net settled Forward exchange contracts $ (11,136 ) $ 11,994 $ — Gross settled Forward exchange contracts Inflows $ 13,398,921 $ 4,688,786 $ 599,796 Outflows (13,310,433 ) (4,687,958 ) (534,354 ) 88,488 828 65,442 Swap contracts Inflows 32,274,691 16,429,850 62,187,750 Outflows (31,891,439 ) (15,016,775 ) (59,838,031 ) 383,252 1,413,075 2,349,719 $ 471,740 $ 1,413,903 $ 2,415,161 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, 2022 Net settled Forward exchange contracts $ (362 ) $ 390 $ — Gross settled Forward exchange contracts Inflows $ 436,021 $ 152,580 $ 19,518 Outflows (433,141 ) (152,553 ) (17,389 ) 2,880 27 2,129 Swap contracts Inflows 1,050,266 534,652 2,023,682 Outflows (1,037,795 ) (488,668 ) (1,947,219 ) 12,471 45,984 76,463 $ 15,351 $ 46,011 $ 78,592
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 $ 929,832 $ 2,585,624 $ 1,731,995 $ 883,335 $ 802,765 $ 1,511,507 Further information for maturity analysis of obligation under leases was as follows: Less than 1 Year 1 to 5 Years 5 to 10 Years 10 to 15 Years 15 to 20 Years More than 20 Years NT$ NT$ NT$ NT$ NT$ NT$ Obligation under leases $ 1,112,846 $ 2,685,977 $ 1,536,779 $ 939,751 $ 881,803 $ 1,788,933 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 $ 36,214 $ 87,406 $ 50,009 $ 30,581 $ 28,695 $ 58,215
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 2021 2022 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial assets $ 5,474,105 $ 16,434,562 $ 534,805 Financial liabilities 76,206,394 91,152,265 2,966,231 Cash flow interest rate risk Financial assets 69,654,969 41,964,775 1,365,596 Financial liabilities 158,557,225 121,370,564 3,949,579
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, 2021 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 85,629 $ — $ 85,629 Forward exchange contracts — 23,373 — 23,373 Call option and put option of convertible bonds — 8,463 — 8,463 Target redemption forward contracts — 500 — 500 Non-derivative Quoted ordinary shares 2,683,193 — — 2,683,193 Private-placement funds — — 1,322,686 1,322,686 Contingent considerations — — 394,943 394,943 Unquoted preferred shares — — 583,270 583,270 Open-end 334,223 — — 334,223 $ 3,017,416 $ 117,965 $ 2,300,899 $ 5,436,280 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 820,779 $ 820,779 Quoted ordinary shares 102,124 — — 102,124 Unquoted preferred shares — — 11,245 11,245 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ Limited partnership $ — $ — $ 9,206 $ 9,206 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,076,458 1,076,458 Trade receivables, net — — 6,092,462 6,092,462 $ 102,124 $ — $ 8,010,150 $ 8,112,274 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 360,797 $ — $ 360,797 Forward exchange contracts — 56,863 — 56,863 $ — $ 417,660 $ — $ 417,660 December 31, 2022 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 3,205,828 $ — $ 3,205,828 Forward exchange contracts — 246,710 — 246,710 Non-derivative Quoted ordinary shares 2,521,964 — — 2,521,964 Private-placement funds — — 1,599,932 1,599,932 Unquoted preferred shares — — 628,156 628,156 Contingent considerations — — 438,176 438,176 Open-end 293,385 — — 293,385 $ 2,815,349 $ 3,452,538 $ 2,666,264 $ 8,934,151 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 419,491 $ 419,491 Quoted ordinary shares 45,683 — — 45,683 Unquoted preferred shares — — 13,883 13,883 Limited partnership — — 3,502 3,502 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,059,712 1,059,712 Trade receivables, net — — 5,402,714 5,402,714 $ 45,683 $ — $ 6,899,302 $ 6,944,985 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 543,547 $ — $ 543,547 Forward exchange contracts — 83,213 — 83,213 $ — $ 626,760 $ — $ 626,760 Level 1 Level 2 Level 3 Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2022 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 104,323 $ — $ 104,323 Forward exchange contracts — 8,028 — 8,028 Non-derivative Quoted ordinary shares 82,069 — — 82,069 Private-placement funds — — 52,064 52,064 Unquoted preferred shares — — 20,441 20,441 Contingent considerations — — 14,259 14,259 Open-end 9,547 — — 9,547 $ 91,616 $ 112,351 $ 86,764 $ 290,731 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 13,651 $ 13,651 Quoted ordinary shares 1,486 — — 1,486 Unquoted preferred shares — — 452 452 Limited partnership — — 114 114 Investments in debt instruments Unsecured subordinate corporate bonds — — 34,485 34,485 Trade receivables, net — — 175,812 175,812 $ 1,486 $ — $ 224,514 $ 226,000 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 17,688 $ — $ 17,688 Forward exchange contracts — 2,708 — 2,708 $ — $ 20,396 $ — $ 20,396

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Transactions Between Related Parties	For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 1,264,980 $ 1,744,903 $ 1,962,298 $ 63,856 Post-employment benefits 2,007 3,505 4,344 141 Share-based payments 153,774 163,697 445,287 14,490 $ 1,420,761 $ 1,912,105 $ 2,411,929 $ 78,487
Summary of Compensation to Key Management Personnel	b. Contribution of related party For the Year Ended December 31 Relationship and Name of Related Party 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Substantial related party ASE Environmental Protection and Sustainability Foundation $ 100,000 $ 100,000 $ 100,000 $ 3,254 ASE Cultural and Educational Foundation — 10,000 20,000 651 $ 100,000 $ 110,000 $ 120,000 $ 3,805

Assets Pledged as Collateral _2

Assets Pledged as Collateral or for Security (Tables)	12 Months Ended
	Dec. 31, 2022
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 2021 2022 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 2,587,110 $ 2,627,606 $ 85,506 Property, plant and equipment 114,390 105,237 3,425 Investment properties 20,796,862 20,196,582 657,227 Other financial assets (including current and non-current) 444,358 454,122 14,778 $ 23,942,720 $ 23,383,547 $ 760,936

Significant Assets and Liabil_2

Significant Assets and Liabilities Denominated in Foreign Currencies (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of 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 (In Thousand) Exchange Rate Carrying Amount (In Thousand) December 31, 2021 Monetary financial assets US$ $ 4,885,163 US$1=NT$27.68 $ 135,221,324 US$ 1,718,314 US$1=RMB6.3757 47,562,940 US$ 42,250 US$1=EUR0.8829 1,169,492 JPY 12,584,942 JPY1=NT$0.2405 3,026,677 JPY 551,496 JPY1=US$0.0087 132,635 Monetary financial liabilities US$ 4,899,633 US$1=NT$27.68 135,621,853 US$ 1,503,606 US$1=RMB6.3757 41,619,803 US$ 88,741 US$1=EUR0.8829 2,456,363 JPY 14,078,075 JPY1=NT$0.2405 3,385,776 JPY 990,667 JPY1=US$0.0087 238,255 December 31, 2022 Monetary financial assets US$ 5,602,783 US$1=NT$30.71 172,061,459 US$ 1,517,342 US$1=RMB6.9646 46,597,573 US$ 24,066 US$1=EUR0.9376 739,064 JPY 8,599,044 JPY1=NT$0.2324 1,998,417 JPY 410,433 JPY1=US$0.0076 95,385 Monetary financial liabilities US$ 5,539,862 US$1=NT$30.71 170,129,161 US$ 1,361,060 US$1=RMB6.9646 41,798,164 US$ 56,203 US$1=EUR0.9376 1,725,989 JPY 10,093,229 JPY1=NT$0.2324 2,345,666 JPY 343,989 JPY1=US$0.0076 79,943
Summary of Realized and Unrealized Foreign Exchange Gain (Loss)	The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2020 2021 2022 Functional Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$28.48 $ (143,804 ) US$1=NT$27.68 $ 132,582 US$1=NT$30.71 $ (347,044 ) $ (11,293 ) NT$ 1,382,067 1,413,969 (2,985,318 ) (97,147 ) RMB RMB1=NT$4.3648 (181,624 ) RMB1=NT$4.3415 (85,675 ) RMB1=NT$4.4094 921,898 30,000 $ 1,056,639 $ 1,460,876 $ (2,410,464 ) $ (78,440 )

Operating Segments Information

Operating Segments Information (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Segment Information	a. Segment revenues and operation results Packaging Testing EMS Others Adjustments Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 2020 Revenue from external customers $ 218,666,071 $ 47,271,074 $ 204,690,669 $ 6,350,896 $ — $ 476,978,710 Inter-group revenues (Note 1) 10,436,168 435,587 21,472,775 7,234,303 (39,578,833 ) — Segment revenues 229,102,239 47,706,661 226,163,444 13,585,199 — 516,557,543 Interest income 133,160 79,821 275,766 32,036 — 520,783 Interest expense (2,244,280 ) (564,269 ) (443,519 ) (185,160 ) — (3,437,228 ) Depreciation and amortization (32,333,229 ) (14,189,024 ) (2,877,546 ) (1,859,266 ) — (51,259,065 ) Share of the profit or loss of associates and joint ventures 362,133 99,670 85,809 — — 547,612 Impairment loss (218,600 ) (773,673 ) — — — (992,273 ) Segment profit before income tax 17,476,440 10,277,760 8,438,766 (424,168 ) — 35,768,798 Expenditures for segment assets 38,643,303 14,275,397 5,614,409 491,092 — 59,024,201 December 31, 2020 Investments accounted for using the equity method 9,146,344 1,340,307 2,320,022 — — 12,806,673 Contract assets 3,641,244 1,141,660 — — — 4,782,904 For the year ended December 31, 2021 Revenue from external customers 272,543,899 49,978,736 239,488,267 7,986,231 — 569,997,133 Inter-group revenues (Note 1) 7,244,889 339,619 27,825,073 7,527,260 (42,936,841 ) — Segment revenues 279,788,788 50,318,355 267,313,340 15,513,491 — 612,933,974 Interest income 61,141 88,874 301,072 91,242 — 542,329 Interest expense (1,604,107 ) (405,648 ) (629,584 ) (159,596 ) — (2,798,935 ) Depreciation and amortization (34,384,500 ) (13,819,080 ) (4,336,266 ) (1,984,431 ) — (54,524,277 ) Share of the profit or loss of associates and joint ventures 737,650 66,107 95,943 — — 899,700 Impairment loss (86,997 ) (39,769 ) — — — (126,766 ) Segment profit before income tax 41,581,126 11,998,938 8,528,675 18,085,030 — 80,193,769 Expenditures for segment assets 48,531,368 16,773,513 7,654,560 1,458,100 — 74,417,541 December 31, 2021 Investments accounted for using the equity method 12,744,756 1,896,372 2,355,472 — — 16,996,600 Contract assets 4,735,181 872,028 — — — 5,607,209 For the year ended December 31, 2022 Revenue from external customers $ 303,947,502 $ 55,960,182 $ 301,966,818 $ 8,998,141 $ — $ 670,872,643 Inter-group revenues (Note 1) 6,940,878 524,387 35,533,226 9,080,132 (52,078,623 ) — Segment revenues 310,888,380 56,484,569 337,500,044 18,078,273 — 722,951,266 Interest income 109,148 84,562 418,507 42,530 — 654,747 Interest expense (2,150,382 ) (463,043 ) (1,029,128 ) (346,581 ) — (3,989,134 ) Depreciation and amortization (33,509,358 ) (14,901,939 ) (4,654,383 ) (2,386,209 ) — (55,451,889 ) Share of the profit or loss of associates and joint ventures 779,474 81,627 324,276 — — 1,185,377 Impairment loss (64,257 ) (105,169 ) (219,349 ) — — (388,775 ) Segment profit before income tax 51,824,438 14,626,156 14,368,179 944,855 — 81,763,628 Expenditures for segment assets 45,936,563 21,765,965 6,188,401 1,909,645 — 75,800,574 December 31, 2022 Investments accounted for using the equity method 10,341,203 1,643,940 2,694,203 — — 14,679,346 Contract assets 4,869,541 861,632 — — — 5,731,173 Packaging Testing EMS Others Adjustments 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, 2022 Revenue from external customers $ 9,890,905 $ 1,821,028 $ 9,826,450 $ 292,813 $ — $ 21,831,196 Inter-group revenues (Note 1) 225,867 17,064 1,156,304 295,481 (1,694,716 ) — Segment revenues 10,116,771 1,838,092 10,982,754 588,294 — 23,525,911 Interest income 3,551 2,752 13,619 1,384 — 21,306 Interest expense (69,977 ) (15,068 ) (33,489 ) (11,278 ) — (129,812 ) Depreciation and amortization (1,090,444 ) (484,931 ) (151,461 ) (77,651 ) — (1,804,487 ) Share of the profit or loss of associates and joint ventures 25,365 2,656 10,553 — — 38,574 Impairment loss (2,092 ) (3,422 ) (7,138 ) — — (12,652 ) Segment profit before income tax 1,686,445 475,957 467,562 30,747 — 2,660,711 Expenditures for segment assets 1,494,844 708,297 201,380 62,143 — 2,466,664 December 31, 2022 Investments accounted for using the equity method 336,518 53,496 87,674 — — 477,688 Contract assets 158,462 28,039 — — — 186,501 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 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 218,666,071 $ 272,543,899 $ 303,947,502 $ 9,890,905 Testing service 47,271,074 49,978,736 55,960,182 1,821,028 EMS 204,690,669 239,488,267 301,966,818 9,826,450 Others 6,350,896 7,986,231 8,998,141 292,813 $ 476,978,710 $ 569,997,133 $ 670,872,643 $ 21,831,196
Summary of Geographical Information	The Group’s revenue from external customers by location of headquarter and information about its non-current 1) Net revenues from external customers For the Year Ended December 31 2020 2021 2022 NT$ NT$ NT$ US$ (Note 4) United States $ 297,117,001 $ 353,500,361 $ 446,484,639 $ 14,529,276 Taiwan 64,829,301 94,598,067 83,655,142 2,722,263 Asia 74,447,091 62,523,167 75,991,902 2,472,890 Europe 39,477,306 57,910,641 63,542,468 2,067,767 Others 1,108,011 1,464,897 1,198,492 39,001 $ 476,978,710 $ 569,997,133 $ 670,872,643 $ 21,831,196 2) Non-current assets December 31 2021 2022 NT$ NT$ US$ (Note 4) Taiwan $ 252,525,376 $ 268,036,245 $ 8,722,299 China 65,375,423 69,283,739 2,254,596 Others 34,702,992 40,537,349 1,319,146 $ 352,603,791 $ 377,857,333 $ 12,296,041

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail)	Dec. 31, 2022 TWD-USD shares	Dec. 31, 2021 shares
Disclosure of subsidiaries [line items]
Convenience exchange rate | TWD-USD	30.73
Number of shares in entity held by entity	72,941,000	72,941,000
Bottom of range [member]
Disclosure of subsidiaries [line items]
Number of shares in entity held by entity	1
Percentage of total shares held in Subsidiaries	0.10%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
The Company [Member] | 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%	100%
The Company [Member] | USIINC [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	100%
The Company [Member] | SPIL [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the assembly, testing and turnkey services of integrated circuit
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	100%
The Company [Member] | ASE Social Enterprise Co., Ltd [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in social services and was established in June 2022
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	0%
ASE [Member] | ASE Holding Limited [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Bermuda
Percentage of Ownership (%)	100%	100%
ASE [Member] | 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%	100%
ASE [Member] | Innosource Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	100%	100%
ASE [Member] | Omniquest Industrial Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	71%	71%
ASE [Member] | 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%	100%
ASE [Member] | 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%	100%
ASE [Member] | 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 (%)	67.10%	67.10%
ASE [Member] | 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 (%)	7.60%	7.60%
ASE [Member] | ASE Singapore Pte. Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (acquired from ASE Test Limited (“ASE Test”) in November 2022)
Establishment and Operating Location	Singapore
Percentage of Ownership (%)	100%	0%
ASE [Member] | ASE Electronics (M) Sdn. Bhd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (acquired from ASE Holdings (Singapore) Pte Ltd in November 2022)
Establishment and Operating Location	Malaysia
Percentage of Ownership (%)	100%	0%
ASE Test Inc [Member] | Alto Enterprises Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	100%	100%
ASE Test Inc [Member] | Super Zone Holdings Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	100%	100%
ASE Test Inc [Member] | 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 (%)	19%	19%
ASE Test Inc [Member] | 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%	60%
ASE Test Inc [Member] | MingFeng Information Service Corp., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Liquidation completed in February 2022
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	0%	100%
ASE Test Inc [Member] | 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 (%)	43.40%	43.40%
ASE Holding Limited [Member] | ASE Investment (Labuan) Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Malaysia
Percentage of Ownership (%)	70.10%	70.10%
ASE Holding Limited [Member] | ASE Test [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Singapore
Percentage of Ownership (%)	10.20%	10.20%
ASE Holding Limited [Member] | ASE Technology Partners, Limited [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Cayman Islands
Percentage of Ownership (%)	100%	100%
ASE Holding Limited [Member] | Integrated Solutions Enterprise Europe ("ITGEU")
Disclosure of subsidiaries [Line Items]
Main Business	Trading company, and was acquired in October 2021 (Note 29)
Establishment and Operating Location	Belgium
Percentage of Ownership (%)	100%	100%
J&R Holding Limited [Member] | ASE Test [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Singapore
Percentage of Ownership (%)	89.80%	89.80%
J&R Holding Limited [Member] | Omniquest Industrial Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	8.40%	8.40%
J&R Holding Limited [Member] | J&R Industrial Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in leasing equipment and investing activity
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	100%
J&R Holding Limited [Member] | ASE Japan Co., Ltd. [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%	100%
J&R Holding Limited [Member] | 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%	100%
J&R Holding Limited [Member] | 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%	100%
Innosource Limited Investor [Member] | Omniquest Industrial Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	20.60%	20.60%
Innosource Limited Investor [Member] | 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 (%)	8.50%	8.50%
Omniquest Industrial Limited [Member] | ASE Corporation [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Cayman Islands
Percentage of Ownership (%)	100%	100%
Alto Enterprises Limited [Member] | ASE (Kunshan) 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 (%)	0%
Alto Enterprises Limited [Member] | ASE Investment (Kun Shan) Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%)
Establishment and Operating Location	Kun Shan, China
Percentage of Ownership (%)	100%	85.90%
Super Zone Holdings Limited [Member] | Advanced Semiconductor Engineering (China) Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
ASE Investment Labuan Inc [Member] | ASE (Korea) Inc. ("ASE Korea") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors
Establishment and Operating Location	Korea
Percentage of Ownership (%)	100%	100%
ASE Test [Member] | 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%	100%
ASE Test [Member] | ASE Holdings (Singapore) Pte. Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Singapore
Percentage of Ownership (%)	100%	100%
ASE Test [Member] | ASE Investment (Labuan) Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Malaysia
Percentage of Ownership (%)	29.90%	29.90%
ASE Test [Member] | ASE Singapore Pte. Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022)
Establishment and Operating Location	Singapore
Percentage of Ownership (%)	0%	100%
ASE Test Holdings Ltd [Member] | 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%	100%
ISE Labs Inc [Member] | ISE Services Inc [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in wafer procurement and customer product management services
Establishment and Operating Location	U.S.A.
Percentage of Ownership (%)	100%	100%
ASE Holdings (Singapore) Pte Ltd [Member] | ASE Electronics (M) Sdn. Bhd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (disposed to ASE in November 2022)
Establishment and Operating Location	Malaysia
Percentage of Ownership (%)	0%	100%
Global Advanced Packaging Technology Limited [Member] | ASE Assembly & Test (Shanghai) Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors and leasing of properties
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
Global Advanced Packaging Technology Limited [Member] | GAPT Holding Limited [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Virgin Islands
Percentage of Ownership (%)	0%
GAPT Holding Limited [Member] | Global Advanced Packaging Test (Hongkong) Limited [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the trading of substrates
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	0%
Global Advanced Packaging Test (Hongkong) Limited [Member] | 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 (%)	0%
Global Advanced Packaging Test (Hongkong) Limited [Member] | ASE (Weihai) Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (acquired from J&R Holding in October 2021 through share exchange under restructure)
Establishment and Operating Location	Shandong, China
Percentage of Ownership (%)	0%
ASE Assembly & Test (Shanghai) Limited [member] | ASE Investment (Kun Shan) Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company ( returned shares to ASE Assembly & Test (Shanghai) Limited through capital reduction in November 2022 and increased Alto Enterprises Limited’s percentage of ownership to 100%)
Establishment and Operating Location	Kun Shan, China
Percentage of Ownership (%)	0%	14.10%
ASE Assembly & Test (Shanghai) Limited [member] | 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 (%)	60%	60%
ASE Assembly & Test (Shanghai) Limited [member] | ISE Labs, China, Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the testing of semiconductor
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
ASE Assembly & Test (Shanghai) Limited [member] | 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%	100%
DH [Member] | 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%	100%
DH [Member] | Shanghai Ding Wei Real Estate Development Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management of properties, parking lot business and leasing of properties for shopping center
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
DH [Member] | Shanghai Ding Yu Real Estate Development Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management of properties, parking lot business and leasing of properties for shopping center
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
DH [Member] | 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 properties for shopping center
Establishment and Operating Location	Kun Shan, China
Percentage of Ownership (%)	100%	100%
DH [Member] | 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%	100%
DH [Member] | Shanghai Ding Yao Estate Development 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%	100%
DH [Member] | Shanghai Ding Fan Business Management Co Ltd [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management of commercial complex services and department store trading
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
ASE Investment Kun Shan Limited [Member] | ASE (Kunshan) 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 (%)	0%
ASE Corporation [Member] | ASE Mauritius Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Mauritius
Percentage of Ownership (%)	100%	100%
ASE Corporation [Member] | ASE Labuan Inc. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Malaysia
Percentage of Ownership (%)	100%	100%
ASE Mauritius Inc [Member] | ASE (Kunshan) 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 (%)	0%
ASE Mauritius Inc [Member] | 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 (%)	91.50%	91.50%
ASE Labuan Inc [Member] | 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%	100%
ASE (Shanghai) Inc. [Member] | 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 (%)	40%	40%
ASE (Shanghai) Inc. [Member] | 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%	100%
ASE (Shanghai) Inc. [Member] | Universal Scientific Industrial (Shanghai) Co., Ltd. ("USISH") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the designing, manufacturing and sales of electronic components
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	0.80%	0.80%
USIINC [Member] | 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%	100%
Huntington Holdings International Co Ltd [Member] | 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%	100%
Huntington Holdings International Co Ltd [Member] | 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%	100%
Huntington Holdings International Co Ltd [Member] | 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%	100%
Real Tech Holdings Limited [Member] | USI Enterprise Limited ("USIE") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the service of investment advisory and warehousing management
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	100%	100%
USIE [Member] | USISH [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the designing, manufacturing and sales of electronic components
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	77.30%	77.20%
USISH [Member] | Universal Global Technology Co., Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	100%	100%
USISH [Member] | 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 (%)	100%	100%
USISH [Member] | 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 (%)	100%	100%
USISH [Member] | USI Electronics (Shenzhen) Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design, manufacturing and sales of motherboards and computer peripherals
Establishment and Operating Location	Shenzhen, China
Percentage of Ownership (%)	50%	50%
USISH [Member] | Universal Global Technology (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
Establishment and Operating Location	Huizhou, China
Percentage of Ownership (%)	100%	100%
USISH [Member] | Universal Global Electronics (Shanghai) Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the sales of electronic components and telecommunications equipment
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	100%	100%
USISH [Member] | FINANCIERE AFG（FAFG ) [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	France
Percentage of Ownership (%)	10.40%	10.40%
UGT [Member] | Universal Global Technology 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 (%)	100%	100%
UGT [Member] | 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 (%)	100%	100%
UGT [Member] | Universal Global Scientific Industrial Co., Ltd. ("UGTW") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	100%
UGT [Member] | 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 (%)	100%	100%
UGT [Member] | USI Japan Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories
Establishment and Operating Location	Japan
Percentage of Ownership (%)	100%	100%
UGT [Member] | USI Electronics (Shenzhen) Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design, manufacturing and sales of motherboards and computer peripherals
Establishment and Operating Location	Shenzhen, China
Percentage of Ownership (%)	50%	50%
UGT [Member] | 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
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	100%	100%
UGT [Member] | Universal Scientific Industrial (France) ("USIFR") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in investing activities
Establishment and Operating Location	France
Percentage of Ownership (%)	100%	100%
UGT [Member] | UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in IC assembly for wearable devices
Establishment and Operating Location	Vietnam
Percentage of Ownership (%)	100%	100%
UGTW [Member] | Universal Scientific Industrial Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	100%	100%
Universal Global Electronics Co., Ltd. [Member] | Universal Scientific Industrial Poland Sp. z o.o. ("USIPL") [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components and new electronic applications.
Establishment and Operating Location	Poland
Percentage of Ownership (%)	100%	100%
Universal Global Electronics (Shanghai) Co., Ltd. [member] | USI Science and Technology (Shenzhen) Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties.
Establishment and Operating Location	Shenzhen, China
Percentage of Ownership (%)	100%	100%
USIFR [Member] | FAFG [member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	France
Percentage of Ownership (%)	89.60%	89.60%
FAFG [member] | ASTEELFLASH GROUP [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (acquired 1 share from USIFR in October 2021 and merged by FAFG in January 2022 )
Establishment and Operating Location	France
Percentage of Ownership (%)	0%	100%
FAFG [member] | MANUFACTURING POWER TUNISIA [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	100%	0.10%
FAFG [member] | ASTEELFLASH MEXICO S.A. de C.V. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Mexico
Percentage of Ownership (%)	100%	0.10%
FAFG [member] | ASTEELFLASH (BEDFORD) LIMITED [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	United Kingdom
Percentage of Ownership (%)	100%	0%
FAFG [member] | ASTEELFLASH FRANCE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	France
Percentage of Ownership (%)	99.90%	0%
FAFG [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	100%	0%
FAFG [member] | ASTEELFLASH HONG KONG LIMITED [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	100%	0%
FAFG [member] | ASTEELFLASH GERMANY GmbH [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	0%
FAFG [member] | ASTEELFLASH US HOLDING CORP [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	U.S.A.
Percentage of Ownership (%)	100%	0%
FAFG [member] | AFERH TUNISIE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management, training and consulting of human resources (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0.50%	0%
FAFG [member] | ASTEEL ELECTRONICS MANUFACTURING SERVICES [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0.10%	0%
FAFG [member] | ASTEELFLASH PLZEN S.R.O. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (acquired from ASTEELFLASH GROUP in January 2022)
Establishment and Operating Location	Czech Republic
Percentage of Ownership (%)	100%	0%
ASTEELFLASH GROUP [member] | MANUFACTURING POWER TUNISIA [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0%	99.90%
ASTEELFLASH GROUP [member] | ASTEELFLASH MEXICO S.A. de C.V. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Mexico
Percentage of Ownership (%)	0%	99.90%
ASTEELFLASH GROUP [member] | ASTEELFLASH (BEDFORD) LIMITED [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	United Kingdom
Percentage of Ownership (%)	0%	100%
ASTEELFLASH GROUP [member] | ASTEELFLASH FRANCE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	France
Percentage of Ownership (%)	0%	99.90%
ASTEELFLASH GROUP [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0%	100%
ASTEELFLASH GROUP [member] | ASTEELFLASH HONG KONG LIMITED [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (disposed to FAFG in January 2022)
Establishment and Operating Location	Hong Kong
Percentage of Ownership (%)	0%	100%
ASTEELFLASH GROUP [member] | ASTEELFLASH GERMANY GmbH [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Germany
Percentage of Ownership (%)	0%	100%
ASTEELFLASH GROUP [member] | ASTEELFLASH US HOLDING CORP [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company (disposed to FAFG in January 2022)
Establishment and Operating Location	U.S.A.
Percentage of Ownership (%)	0%	100%
ASTEELFLASH GROUP [member] | AFERH TUNISIE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management, training and consulting of human resources (disposed to FAFG in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0%	0.50%
ASTEELFLASH GROUP [member] | ASTEEL ELECTRONICS MANUFACTURING SERVICES [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	0%	0.10%
ASTEELFLASH GROUP [member] | ASTEELFLASH PLZEN S.R.O. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components (disposed to FAFG in January 2022)
Establishment and Operating Location	Czech Republic
Percentage of Ownership (%)	0%	100%
ASTEELFLASH (BEDFORD) LIMITED [Member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
ASTEELFLASH TECHNOLOGIE [Member] | ASTEELFLASH FRANCE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	France
ASTEELFLASH FRANCE [Member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
ASTEELFLASH FRANCE [Member] | AFERH TUNISIE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the management, training and consulting of organization and human resources
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	99.50%	99.50%
ASTEELFLASH FRANCE [Member] | ASTEEL ELECTRONICS MANUFACTURING SERVICES [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
Percentage of Ownership (%)	99.90%	99.90%
ASTEELFLASH FRANCE [Member] | ASTEELFLASH TECHNOLOGIE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in projection of plastic and the design and manufacturing of industrial components
Establishment and Operating Location	France
Percentage of Ownership (%)	100%	100%
ASTEELFLASH FRANCE [Member] | ASTEELFLASH BRETAGNE [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	France
Percentage of Ownership (%)	100%	100%
ASTEELFLASH HONG KONG LIMITED [Member] | Asteelflash Suzhou Co., Ltd.
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Suzhou, China
Percentage of Ownership (%)	100%	100%
Asteelflash Suzhou Co., Ltd. [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH HERSFELD GmbH [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	100%
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH EBERBACH GmbH [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	100%
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH BONN GmbH [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	100%
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH SCHWANDORF GmbH [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	100%
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Germany
Percentage of Ownership (%)	100%	100%
ASTEELFLASH GERMANY GmbH [member] | EN ELECTRONICNETWORK SRL [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Romania
Percentage of Ownership (%)	100%	100%
ASTEELFLASH MEXICO S.A. de C.V. [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
ASTEELFLASH US HOLDING CORP. [member] | ASTEELFLASH USA CORP [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	U.S.A.
Percentage of Ownership (%)	100%	100%
ASTEELFLASH USA CORP. [member] | ASTEELFLASH TUNISIE S.A. [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the design and manufacturing of electronic components
Establishment and Operating Location	Tunisia
SPIL [Member] | 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%	100%
SPIL [Member] | Siliconware Investment Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in investing activities (merged by SPIL in March 2022)
Establishment and Operating Location	R.O.C.
Percentage of Ownership (%)	0%	100%
SPIL (B.V.I.) Holding Limited [Member] | 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%	100%
SPIL (B.V.I.) Holding Limited [Member] | Siliconware Investment Co., Ltd. [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in marketing activities
Establishment and Operating Location	U.S.A.
Percentage of Ownership (%)	100%	100%
SPIL (Cayman) Holding Limited [Member] | Siliconware Electronics (Fujian) Co., Limited ("SF") [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%	100%
ASE Technology Partners, Limited [Member] | ASE Technology Acquisition Corporation [Member]
Disclosure of subsidiaries [Line Items]
Main Business	Holding company
Establishment and Operating Location	British Cayman Islands
Percentage of Ownership (%)	100%	100%
ASEN [Member] | ASE Advanced Semiconductor (Shanghai) Limited [member]
Disclosure of subsidiaries [Line Items]
Main Business	Engaged in the packaging and testing of semiconductors (acquired from Global Advanced Packaging Technology Limited in November 2021)
Establishment and Operating Location	Shanghai, China
Percentage of Ownership (%)	0%
Universal Global Industrial Co., Limited [Member] | 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

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Cash and cash equivalents [abstract]
Cash on hand	$ 5,989	$ 195	$ 5,638
Checking accounts and demand deposits	47,632,415	1,550,030	47,094,687
Cash equivalents (time deposits with original maturity of less than three months and repurchase agreements collateralized by bonds)	10,401,990	338,496	28,973,020
Cash and cash equivalents,total	$ 58,040,394	$ 1,888,721	$ 76,073,345	$ 2,475,540	$ 51,538,071	$ 60,130,875

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	$ 8,934,151	$ 290,731	$ 5,436,280
Current	6,825,157	222,101	2,933,446
Non-current	2,108,994	68,630	2,502,834
Financial liabilities held for trading	626,760	20,396	417,660
Swap contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	3,205,828	104,323	85,629
Financial liabilities held for trading	543,547	17,688	360,797
Forward exchange contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	246,710	8,028	23,373
Financial liabilities held for trading	83,213	2,708	56,863
Call option and put option of convertible bonds [Member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			8,463
Target redemption forward contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			500
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	2,521,964	82,069	2,683,193
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	1,599,932	52,064	1,322,686
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	628,156	20,441	583,270
Contingent considerations [member] | Non derivative financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	438,176	14,259	394,943
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	$ 293,385	$ 9,547	$ 334,223

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, zł in Thousands, RM in Thousands, $ in Thousands, $ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2022 CNY (¥)

Dec. 31, 2021 CNY (¥)

Dec. 31, 2022 USD ($)

Dec. 31, 2022 TWD ($)

Dec. 31, 2022 JPY (¥)

Dec. 31, 2022 KRW (₩)

Dec. 31, 2022 EUR (€)

Dec. 31, 2022 MYR (RM)

Dec. 31, 2022 SGD ($)

Dec. 31, 2022 PLN (zł)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 TWD ($)

Dec. 31, 2021 JPY (¥)

Dec. 31, 2021 KRW (₩)

Dec. 31, 2021 EUR (€)

Dec. 31, 2021 MYR (RM)

Dec. 31, 2021 SGD ($)

Swap contracts [member] | Sell RMB/Buy US$ [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Notional Amount

¥ 2,436,980

¥ 2,617,518

$ 350,000

$ 409,000

Swap contracts [member] | Sell NT$/Buy US$ [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

2,690,000

$ 78,424,577

1,903,000

$ 52,916,127

Swap contracts [member] | Sell NT$/Buy US$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Swap contracts [member] | Sell NT$/Buy US$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-12

2022-12

Swap contracts [member] | Sell US$/Buy RMB [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-02

Notional Amount

¥ 349,800

54,415

Swap contracts [member] | Sell US$/Buy JPY [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Notional Amount

17,671

¥ 2,000,000

Swap contracts [member] | Sell US$/Buy KRW [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Notional Amount

42,000

₩ 54,152,400

37,500

₩ 44,418,750

Swap contracts [member] | Sell US$/Buy NT$ [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Notional Amount

530,320

16,220,105

570,130

15,845,090

Swap contracts [member] | Sell US$/Buy NT$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Swap contracts [member] | Sell US$/Buy NT$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-04

Forward exchange contracts [member] | Sell RMB/Buy JPY [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Notional Amount

¥ 42,181

¥ 35,127

¥ 810,000

630,000

Forward exchange contracts [member] | Sell RMB/Buy US$ [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Notional Amount

¥ 1,081,934

¥ 727,645

155,418

114,000

Forward exchange contracts [member] | Sell RMB/Buy US$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Forward exchange contracts [member] | Sell RMB/Buy US$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-02

Forward exchange contracts [member] | Sell NT$/Buy US$ [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

130,000

4,010,015

125,000

3,465,805

Forward exchange contracts [member] | Sell NT$/Buy US$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Forward exchange contracts [member] | Sell NT$/Buy US$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-03

2022-03

Forward exchange contracts [member] | Sell US$/Buy RMB [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

¥ 2,579,155

¥ 1,701,695

368,500

265,000

Forward exchange contracts [member] | Sell US$/Buy RMB [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Forward exchange contracts [member] | Sell US$/Buy RMB [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-03

2022-06

Forward exchange contracts [member] | Sell US$/Buy JPY [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Notional Amount

63,743

8,485,493

94,747

¥ 10,789,851

Forward exchange contracts [member] | Sell US$/Buy JPY [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Forward exchange contracts [member] | Sell US$/Buy JPY [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-02

Forward exchange contracts [member] | Sell US$/Buy KRW [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Notional Amount

2,000

₩ 2,534,800

Forward exchange contracts [member] | Sell US$/Buy NT$ [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Notional Amount

125,410

3,830,145

10,000

$ 277,735

Forward exchange contracts [member] | Sell US$/Buy NT$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Forward exchange contracts [member] | Sell US$/Buy NT$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-03

Forward exchange contracts [member] | Sell US$/Buy EUR [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-01

Notional Amount

14,668

€ 14,640

460

€ 407

Forward exchange contracts [member] | Sell US$/Buy EUR [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Forward exchange contracts [member] | Sell US$/Buy EUR [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-10

Forward exchange contracts [member] | Sell US$/Buy MYR [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

25,000

RM 112,639

8,000

RM 33,430

Forward exchange contracts [member] | Sell US$/Buy MYR [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Forward exchange contracts [member] | Sell US$/Buy MYR [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-03

2022-02

Forward exchange contracts [member] | Sell US$/Buy SGD [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

16,600

$ 22,783

16,900

$ 22,925

Forward exchange contracts [member] | Sell US$/Buy SGD [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

2022-01

Forward exchange contracts [member] | Sell US$/Buy SGD [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-02

2022-02

Forward exchange contracts [member] | Sell US$/Buy PLN [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

$ 12,000

zł 61,129

Forward exchange contracts [member] | Sell US$/Buy PLN [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Forward exchange contracts [member] | Sell US$/Buy PLN [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-12

Forward exchange contracts [member] | Sell EUR/Buy JPY [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Notional Amount

¥ 100,000

€ 697

Forward exchange contracts [member] | Sell RMB/Buy NT$ [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

¥ 7,000

$ 30,722

Forward exchange contracts [member] | Sell RMB/Buy NT$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-01

Forward exchange contracts [member] | Sell RMB/Buy NT$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2023-02

Target redemption forward contracts [member] | Sell EUR/Buy US$ [member]

Disclosure of detailed information about financial instruments [line items]

Notional Amount

$ 3,475

€ 2,982

Target redemption forward contracts [member] | Sell EUR/Buy US$ [member] | Bottom of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-04

Target redemption forward contracts [member] | Sell EUR/Buy US$ [member] | Top of range [member]

Disclosure of detailed information about financial instruments [line items]

Maturity Period

2022-06

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Financial assets at fair value through other comprehensive income [abstract]
Investments in equity instruments at FVTOCI	$ 482,559	$ 15,703	$ 943,354
Investments in debt instruments at FVTOCI	1,059,712	34,485	1,076,458
Total	$ 1,542,271	$ 50,188	$ 2,019,812

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
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	$ 482,559	$ 15,703	$ 943,354
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	419,491	13,651	820,779
Quoted ordinary shares
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	45,683	1,486	102,124
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	13,883	452	11,245
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	$ 3,502	$ 114	$ 9,206

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Financial assets at fair value through other comprehensive income [line items]
Investments in debt instruments at FVTOCI	$ 1,059,712	$ 34,485	$ 1,076,458
Unsecured subordinate corporate bonds [member]
Financial assets at fair value through other comprehensive income [line items]
Investments in debt instruments at FVTOCI	$ 1,059,712	$ 34,485	$ 1,076,458

Financial Assets at Fair Valu_6

Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($) Bonds	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Financial assets at fair value through other comprehensive income [line items]
Unsecured subordinate corporate bonds amount	$ 5,178,524	$ 168,517	$ 1,556,980
Unsecured subordinate corporate bonds [member]
Financial assets at fair value through other comprehensive income [line items]
Unsecured subordinate corporate bonds amount | $	$ 1,000
Number of bonds acquired | Bonds	1,000
Corporate bonds annual interest rate	3.50%	3.50%
Effective interest rate	3.20%	3.20%

Trade Receivables, Net - Summar

Trade Receivables, Net - Summary of Trade Receivables, Net (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of financial assets [Line Items]
Trade receivables	$ 109,244,285	$ 3,554,972	$ 109,369,478
At FVTOCI	5,402,714	175,812	6,092,462
Total trade receivable	114,646,999	3,730,784	115,462,210
Cost [member]
Disclosure of financial assets [Line Items]
Trade receivables	109,408,693	3,560,322	109,473,101
Allowance for doubtful debts [member]
Disclosure of financial assets [Line Items]
Trade receivables	$ 164,408	$ 5,350	$ 103,353

Trade Receivables, Net - Additi

Trade Receivables, Net - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022
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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of provision matrix [line items]
Gross carrying amount	$ 109,408,693	$ 3,560,322	$ 109,473,101
Loss allowance (Lifetime ECL)	(164,408)	(5,350)	(103,353)
Net Amount	$ 109,244,285	$ 3,554,972	$ 109,369,748
Not past due [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 102,857,157	$ 3,347,125	$ 105,538,390
Loss allowance (Lifetime ECL)	(20,445)	(665)	(18,062)
Net Amount	102,836,712	3,346,460	105,520,328
Less than 1 month [member]
Disclosure of provision matrix [line items]
Gross carrying amount	4,765,548	155,078	3,136,438
Loss allowance (Lifetime ECL)	(1,778)	(58)	(1,811)
Net Amount	$ 4,763,770	$ 155,020	$ 3,134,627
Less than 1 month [member] | Bottom of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	0%	0%	0%
Less than 1 month [member] | Top of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	10%	10%	10%
1 to 3 months [member]
Disclosure of provision matrix [line items]
Gross carrying amount	$ 1,413,656	$ 46,002	$ 609,695
Loss allowance (Lifetime ECL)	(47,752)	(1,554)	(22,785)
Net Amount	$ 1,365,904	$ 44,448	$ 586,910
1 to 3 months [member] | Bottom of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	0%	0%	0%
1 to 3 months [member] | Top of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	70%	70%	70%
More than 91 days [member]
Disclosure of provision matrix [line items]
Gross carrying amount	$ 294,937	$ 9,598	$ 99,118
Loss allowance (Lifetime ECL)	(70,133)	(2,282)	(46,337)
Net Amount	$ 224,804	$ 7,316	$ 52,781
More than 91 days [member] | Bottom of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	1%	1%	1%
More than 91 days [member] | Top of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	100%	100%	100%
Individually impaired [member]
Disclosure of provision matrix [line items]
Gross carrying amount	$ 77,395	$ 2,519	$ 89,460
Loss allowance (Lifetime ECL)	(24,300)	(791)	(14,358)
Net Amount	$ 53,095	$ 1,728	$ 75,102
Individually impaired [member] | Bottom of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	0%	0%	0%
Individually impaired [member] | Top of range [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	100%	100%	100%

Trade Receivables, Net - Summ_3

Trade Receivables, Net - Summary of Movements of Loss Allowance of Trade Receivables (Detail) - Trade receivables [member] $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of financial assets [Line Items]
Beginning balance	$ 103,353	$ 3,363	$ 97,358	$ 136,497
Remeasurement of loss allowance	59,490	1,936	17,078	(55,742)
Reclassification	0	0	0	(6,970)
Acquisition through business combinations	0	0	0	32,460
Amounts written off	0	0	(399)	(3,944)
Disposal of subsidiaries	0	0	(4,637)	0
Effects of foreign currency exchange differences	1,565	51	(6,047)	(4,943)
Ending balance	$ 164,408	$ 5,350	$ 103,353	$ 97,358

Trade Receivables, Net - Summ_4

Trade Receivables, Net - Summary of Loss Allowance For Current Financial Assets At FVTOCI (Details) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Net Amount	$ 5,402,714	$ 175,812	$ 6,092,462
Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Gross carrying amount	5,402,714	175,812	6,092,462
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 5,402,714	$ 175,812	$ 6,092,462
Not past due [member] | Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 5,291,410	$ 172,190	$ 5,991,543
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 5,291,410	$ 170,190	$ 5,991,543
Less than 1 month [member] | Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 22,221	$ 723	$ 9,415
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 22,221	$ 723	$ 9,415
1 to 3 months [member] | Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 83,767	$ 2,726	$ 91,493
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 83,767	$ 2,726	$ 91,493
More than 91 days [member] | Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 5,316	$ 173	$ 11
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 5,316	$ 173	$ 11
Individually impaired [member] | Trade receivables [member]
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items]
Expected credit loss rate	0%	0%	0%
Gross carrying amount	$ 0	$ 0	$ 0
Loss allowance (Lifetime ECLs)	0	0	0
Net Amount	$ 0	$ 0	$ 0

Trade Receivables, Net - Trans

Trade Receivables, Net - Transfer of Financial Asset (Detail) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 TWD ($)
Receivables Factoring Proceeds [Member] | BNP Paribas [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Assets that entity continues to recognise	€ 23,600	€ 12,115
Receivables Factoring Proceeds [Member] | First Commercial Bank [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Assets that entity continues to recognise | $				$ 8,565
Reclassified to Other Receivables [Member] | BNP Paribas [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Transferred to other receivables	18,283	12,081
Advances Received But Unused [Member] | BNP Paribas [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Advances received	17,103	11,475
Advances Received Used [Member] | BNP Paribas [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Advances received	€ 5,317	€ 34
Advances Received Used [Member] | First Commercial Bank [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Advances received | $			$ 8,565
Interest Rate On Advances Received Against Trade Receivables Sold [Member] | BNP Paribas [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Interest rates on advances received	0.80%	0.80%	0.80%
Interest Rate On Advances Received Against Trade Receivables Sold [Member] | First Commercial Bank [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Interest rates on advances received		1.95%	1.95%

Trade Receivables, Net - Tra_2

Trade Receivables, Net - Transfer of Financial Asset (Parenthetical) (Detail) $ in Thousands	Dec. 31, 2021 TWD ($)
Citi Bank Taiwan Limited [Member]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Promissory notes issued	$ 2,000

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Classes of current inventories [abstract]
Finished goods	$ 12,628,314	$ 410,944	$ 8,454,783
Work in process	8,821,890	287,078	7,950,743
Raw materials	61,672,903	2,006,928	46,978,647
Supplies	3,344,968	108,850	3,339,042
Raw materials and supplies in transit	869,400	28,292	1,109,766
Inventories	$ 87,337,475	$ 2,842,092	$ 67,832,981

Inventories - Additional Inform

Inventories - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Classes of current inventories [abstract]
Cost of inventories recognized as operating costs	$ 534,314,001	$ 17,387,374	$ 458,345,579	$ 398,068,260
Write-downs of inventories	$ 2,031,485	$ 66,108	$ 647,946	$ 1,493,793

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about property, plant and equipment [Line Items]
Inventories related to real estate business	$ 5,488,676	$ 178,610	$ 5,412,114
Land and buildings held for sale [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Inventories related to real estate business	678,080	22,066	667,630
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Inventories related to real estate business	3,023,070	98,375	2,956,958
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	$ 58,169	$ 1,787,526

Inventories Related to Real E_4

Inventories Related to Real Estate Business - Additional Information (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
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	$ 5,488,676	$ 178,610	$ 5,412,114

Other Financial Assets - Summar

Other Financial Assets - Summary of Other Financial Assets (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of financial assets [Line Items]
Other financial assets	$ 5,178,524	$ 168,517	$ 1,556,980
Current	734,465	23,901	140,857
Non-current	4,444,059	144,616	1,416,123
Guarantee deposits [member]
Disclosure of financial assets [Line Items]
Other financial assets	4,606,790	149,912	1,007,651
Pledged time deposits [member]
Disclosure of financial assets [Line Items]
Other financial assets	447,459	14,561	415,065
Time deposits with original maturity over three months [member]
Disclosure of financial assets [Line Items]
Other financial assets	63,853	2,078	60,499
Others [member]
Disclosure of financial assets [Line Items]
Other financial assets	$ 60,422	$ 1,966	$ 73,765

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Investments in subsidiaries, joint ventures and associates [abstract]
Investments in associates	$ 14,163,995	$ 460,918	$ 16,500,670
Investments in joint ventures	515,351	16,770	495,930
Investments accounted for using the equity method	$ 14,679,346	$ 477,688	$ 16,996,600	$ 12,806,673

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
	Nov. 30, 2022	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of associates and joint ventures [line items]
Investments in associates		$ 14,163,995	$ 16,500,670	$ 460,918
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		27.94%	29.45%
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		10.85%	10.85%
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%	42.23%
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%
CHIPLETZ [Member]
Disclosure of associates and joint ventures [line items]
Main Business		Fabless substrate design house
Operating Location		U.S.A.
Percentages of ownership held by the Group		20.82%	20.82%
Deca Technologies Inc. [member]
Disclosure of associates and joint ventures [line items]
Main Business		Holding company with group engaged in the development of wafer level packaging and interconnect technology
Operating Location		U.S.A.
Percentages of ownership held by the Group		17.85%	17.85%
QUESTYLE [member]
Disclosure of associates and joint ventures [line items]
Main Business		Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business
Operating Location		China
Percentages of ownership held by the Group	6.67%	6.67%	0%
Cost [member]
Disclosure of associates and joint ventures [line items]
Investments in associates before deferred gain on transfer of land		$ 14,464,144	$ 16,800,819	470,685
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		7,494,541	9,873,978	243,884
Cost [member] | ChipMOS Technologies Inc. [member]
Disclosure of associates and joint ventures [line items]
Investments in associates before deferred gain on transfer of land		2,748,810	2,717,250	89,450
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		2,090,663	1,859,542	68,033
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		1,597,745	1,828,921	51,993
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		244,516	258,757	7,957
Cost [member] | CHIPLETZ [Member]
Disclosure of associates and joint ventures [line items]
Investments in associates before deferred gain on transfer of land		145,640	210,937	4,739
Cost [member] | Deca Technologies Inc. [member]
Disclosure of associates and joint ventures [line items]
Investments in associates before deferred gain on transfer of land		54,040	51,434	1,759
Cost [member] | QUESTYLE [member]
Disclosure of associates and joint ventures [line items]
Investments in associates before deferred gain on transfer of land		88,189	0	2,870
Deferred gain on transfer of land [member]
Disclosure of associates and joint ventures [line items]
Investments in associates		$ 300,149	$ 300,149	$ 9,767

Investments Accounted for Usi_5

Investments Accounted for Using the Equity Method - Additional Information (Detail) ¥ in Thousands, $ in Thousands, $ in Thousands			12 Months Ended
	Jan. 31, 2023 TWD ($)	Nov. 30, 2022 CNY (¥)	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of Investments Accounted for Using Equity Method [line Items]
Investments accounted for using the equity method			$ 14,679,346		$ 16,996,600	$ 12,806,673	$ 477,688
Proceeds from sales of investments accounted for using equity method						$ 125,005
Impairment loss on investments accounted for using the equity method			$ 61,206	$ 1,992
CHIPLETZ [Member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Proportion of ownership interest in associate			20.82%	20.82%	20.82%
Discount rate used in current estimate of value in use			22.20%				22.20%
Impairment loss on investments accounted for using the equity method			$ 61,206	$ 1,992
QUESTYLE [Member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Proportion of ownership interest in associate		6.67%	6.67%	6.67%	0%
USISH [Member] | QUESTYLE [Member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Investments accounted for using the equity method | ¥		¥ 20,000
YANN YUAN INVESTMENT CO., LTD [member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Percentage of Ownership (%)			27.94%	27.94%
MUtek Electronics Co., Ltd. [Member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Percentage of ownership interest in joint venture			49%	49%	49%
MUtek Electronics Co., Ltd. [Member] | Shares Transfer Agreement with Cancon Information Industry Co., [Member]
Disclosure of Investments Accounted for Using Equity Method [line Items]
Proceeds from sales of investments accounted for using equity method	$ 110,880
Percentage of ownership interest sold	49%

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
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	$ 1,420,636	$ 46,230	$ 2,141,249
ChipMos Technologies Inc [member]
Disclosure of associates and joint ventures [line items]
Fair value of investments in associates with available published price quotation	$ 2,643,498	$ 86,023	$ 3,835,045

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of associates and joint ventures [line items]
Net income	$ 64,618,094	$ 2,102,770	$ 62,249,997	$ 28,651,900
Other comprehensive income	8,632,472	280,913	406,016	495,313
Total comprehensive income	73,250,566	2,383,683	62,656,013	29,147,213
Associates that are not individually material [member]
Disclosure of associates and joint ventures [line items]
Net income	1,083,538	35,260	872,697	545,833
Other comprehensive income	(3,082,307)	(100,303)	3,624,403	2,784,094
Total comprehensive income	$ (1,998,769)	$ (65,043)	$ 4,497,100	$ 3,329,927

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, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of joint ventures [line items]
Carrying Amount	$ 515,351	$ 495,930	$ 16,770
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	$ 488,760	$ 495,930	15,905
Percentages of ownership	49%	49%
MUtek Electronics Co., Ltd. [Member]
Disclosure of joint ventures [line items]
Main Business	Engaged in the production and wholesale of electronic products
Operating Location	R.O.C.
Carrying Amount	$ 26,591		865
Percentages of ownership	49%	49%
Joint ventures [member]
Disclosure of joint ventures [line items]
Carrying Amount	$ 515,351	$ 495,930	$ 16,770

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of joint ventures [line items]
Net income	$ 64,618,094	$ 2,102,770	$ 62,249,997	$ 28,651,900
Other comprehensive income	8,632,472	280,913	406,016	495,313
Total comprehensive income	73,250,566	2,383,683	62,656,013	29,147,213
Joint venture that is not individually material [member]
Disclosure of joint ventures [line items]
Net income	101,839	3,314	27,003	1,780
Other comprehensive income				3,881
Total comprehensive income	$ 101,839	$ 3,314	$ 27,003	$ 5,661

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	$ 239,867,550
Additions	75,800,574	$ 2,466,664	$ 74,417,541	$ 59,024,201
Depreciation expense	48,945,756	1,592,768	48,604,160	46,016,548
Ending balance	268,234,618	8,728,754	239,867,550
Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	619,194,154	20,149,500	616,363,382	576,444,907
Additions	75,800,574	2,466,664	74,417,541	59,024,201
Disposals	(9,832,977)	(319,979)	(13,839,233)	(15,730,635)
Disposal of subsidiaries			(48,138,060)	(8,127,308)
Reclassification	(103,009)	(3,353)	(4,807,434)	538,074
Acquisitions through business combinations			41,526	7,069,740
Effect of foreign currency exchange differences	6,669,566	217,038	(4,843,568)	(2,855,597)
Ending balance	691,728,308	22,509,870	619,194,154	616,363,382
Accumulated depreciation, amortisation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	379,326,604	12,343,853	381,997,985	344,351,580
Depreciation expense	48,945,756	1,592,768	48,604,160	46,016,548
Impairment losses recognized	405,399	13,192	126,766	992,273
Disposals	(9,334,120)	(303,746)	(12,782,153)	(11,006,578)
Disposal of subsidiaries			(31,444,931)	(580,895)
Reclassification	198,534	6,461	(3,800,474)	311,848
Acquisitions through business combinations			3,760	4,187,020
Effect of foreign currency exchange differences	3,951,517	128,588	(3,378,509)	(2,273,811)
Ending balance	423,493,690	13,781,116	379,326,604	381,997,985
Land [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	11,530,540
Ending balance	13,006,893	423,264	11,530,540
Land [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	11,530,540	375,221	10,457,960	10,333,822
Additions	1,453,816	47,309	1,126,012
Disposals	(63,446)	(2,064)	(2,400)
Reclassification	0	0	393
Acquisitions through business combinations				167,136
Effect of foreign currency exchange differences	85,983	2,798	(51,425)	(42,998)
Ending balance	13,006,893	423,264	11,530,540	10,457,960
Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	79,273,937
Ending balance	91,623,291	2,981,558	79,273,937
Buildings and improvements [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	152,641,699	4,967,188	158,812,500	153,972,960
Additions	302,092	9,831	2,718,507	86,409
Disposals	(1,129,046)	(36,741)	(659,833)	(365,758)
Disposal of subsidiaries			(12,344,067)	(3,665,811)
Reclassification	19,150,796	623,195	5,038,562	7,367,875
Acquisitions through business combinations			5,284	1,680,497
Effect of foreign currency exchange differences	1,833,158	59,654	(929,254)	(263,672)
Ending balance	172,798,699	5,623,127	152,641,699	158,812,500
Buildings and improvements [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	73,367,762	2,387,496	75,998,643	68,563,380
Depreciation expense	7,516,917	244,612	7,620,561	7,401,223
Impairment losses recognized	244,719	7,963	15,915
Disposals	(1,081,082)	(35,180)	(565,551)	(300,832)
Disposal of subsidiaries			(5,369,867)	(153,002)
Reclassification	198,534	6,461	(3,924,490)	3,462
Acquisitions through business combinations			241	548,190
Effect of foreign currency exchange differences	928,558	30,217	(407,690)	(63,778)
Ending balance	81,175,408	2,641,569	73,367,762	75,998,643
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	128,202,516
Ending balance	142,129,485	4,625,105	128,202,516
Machinery and equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	423,488,598	13,780,950	416,368,479	376,745,448
Additions	1,514,563	49,286	1,332,497	695,561
Disposals	(7,457,317)	(242,672)	(10,999,274)	(12,818,849)
Disposal of subsidiaries			(33,309,236)	(3,223,448)
Reclassification	51,716,057	1,682,917	53,856,444	52,980,977
Acquisitions through business combinations			28,282	4,445,789
Effect of foreign currency exchange differences	4,232,801	137,742	(3,788,594)	(2,456,999)
Ending balance	473,494,702	15,408,223	423,488,598	416,368,479
Machinery and equipment [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	295,286,082	9,609,049	293,828,682	263,748,778
Depreciation expense	39,819,816	1,295,796	39,147,076	36,373,712
Impairment losses recognized	155,334	5,055	105,815	981,535
Disposals	(7,114,817)	(231,527)	(10,151,428)	(8,306,990)
Disposal of subsidiaries			(24,974,206)	(345,834)
Reclassification	365,180	11,884	142,234	497,230
Acquisitions through business combinations			1,067	3,049,895
Effect of foreign currency exchange differences	2,853,622	92,861	(2,813,158)	(2,169,644)
Ending balance	331,365,217	10,783,118	295,286,082	293,828,682
Other equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	3,928,284
Ending balance	3,401,543	110,691	3,928,284
Other equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	14,601,044	475,140	16,870,978	18,755,116
Additions	137,208	4,465	135,439	47,137
Disposals	(1,176,897)	(38,298)	(2,144,766)	(2,419,423)
Disposal of subsidiaries			(1,247,326)	(445,506)
Reclassification	560,828	18,250	1,181,455	222,066
Acquisitions through business combinations			3,108	722,490
Effect of foreign currency exchange differences	232,425	7,563	(197,844)	(10,902)
Ending balance	14,354,608	467,120	14,601,044	16,870,978
Other equipment [member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	10,672,760	347,308	12,170,660	12,039,422
Depreciation expense	1,609,023	52,360	1,836,523	2,241,613
Impairment losses recognized	5,346	174	5,036	10,738
Disposals	(1,138,221)	(37,039)	(2,065,174)	(2,398,756)
Disposal of subsidiaries			(1,100,858)	(82,059)
Reclassification	(365,180)	(11,884)	(18,218)	(188,844)
Acquisitions through business combinations			2,452	588,935
Effect of foreign currency exchange differences	169,337	5,510	(157,661)	(40,389)
Ending balance	10,953,065	356,429	10,672,760	12,170,660
Construction in progress and machinery under installation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	16,932,273
Ending balance	18,073,406	588,136	16,932,273
Construction in progress and machinery under installation [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	16,932,273	551,001	13,853,465	16,637,561
Additions	72,392,895	2,355,773	69,105,086	58,195,094
Disposals	(6,271)	(204)	(32,960)	(126,605)
Disposal of subsidiaries			(1,237,431)	(792,543)
Reclassification	(71,530,690)	(2,327,715)	(64,884,288)	(60,032,844)
Acquisitions through business combinations			4,852	53,828
Effect of foreign currency exchange differences	285,199	9,281	123,549	(81,026)
Ending balance	$ 18,073,406	$ 588,136	$ 16,932,273	$ 13,853,465

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Accumulated depreciation, amortisation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Impairment losses recognized property plant "and" equipment	$ 405,399	$ 13,192	$ 126,766	$ 992,273

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, 2022
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
Bottom of range [member] | Cleanrooms [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	10
Bottom of range [member] | Others [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	3
Bottom of range [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	2
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
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
Top of range [member] | Cleanrooms [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	20
Top of range [member] | Others [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	24
Top of range [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	15
Top of range [member] | Other equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment useful lives	25

Lease Arrangements - Summary of

Lease Arrangements - Summary of Right-of-Use Assets (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	$ 11,060,783		$ 10,680,262		$ 359,934
Additions to right-of-use assets	2,140,942	$ 69,669	3,239,770	$ 702,996
Depreciation charge for right-of-use assets	1,468,040	47,772	1,114,950	946,880
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	7,342,703		6,093,518		238,942
Depreciation charge for right-of-use assets	236,673	7,702	217,674	214,682
Buildings and improvements [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	3,411,750		3,663,682		111,023
Depreciation charge for right-of-use assets	660,276	21,486	509,746	370,458
Machinery and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	237,260		880,443		7,721
Depreciation charge for right-of-use assets	538,639	17,528	356,052	335,039
Other equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	69,070		42,619		$ 2,248
Depreciation charge for right-of-use assets	$ 32,452	$ 1,056	$ 31,478	$ 26,701

Lease Arrangements - Summary _2

Lease Arrangements - Summary of Lease Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Lease liabilities [abstract]
Current	$ 979,612	$ 31,878	$ 809,536
Non-current	$ 6,728,875	$ 218,968	$ 6,590,348

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, 2022	Dec. 31, 2021
Land [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount Rate For Lease Liabilities	0.54%	0.54%
Land [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount Rate For Lease Liabilities	8%	8%
Buildings and improvements [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount Rate For Lease Liabilities	0.45%	0.45%
Buildings and improvements [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount Rate For Lease Liabilities	8.84%	8.84%

Lease Arrangements - Additional

Lease Arrangements - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022
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	52 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	28 years

Lease Arrangements - Summary _4

Lease Arrangements - Summary of Other Related Lease Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about property, plant and equipment [abstract]
Expenses relating to short-term leases	$ 431,613	$ 14,045	$ 814,235
Expenses relating to low-value assets leases	3,242	105	5,080
Expenses relating to variable lease payments not included in the measurement of lease liabilities	126,584	4,119	61,141
Total cash outflow for leases	$ 2,494,384	$ 81,171	$ 2,909,157

Investment Properties - Summary

Investment Properties - Summary of Investment Properties (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about investment property [line items]
Beginning balance	$ 22,144,787		$ 12,538,083
Depreciation expenses	1,107,014	$ 36,024	751,047	$ 562,260
Ending balance	21,729,092	707,097	22,144,787	12,538,083
Land [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	35,572		35,965
Ending balance	35,572	1,158	35,572	35,965
Buildings and improvements [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	13,103,952		6,480,338
Ending balance	12,889,336	419,438	13,103,952	6,480,338
Right-of-use assets [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	9,005,263		6,021,780
Ending balance	8,804,184	286,501	9,005,263	6,021,780
Cost [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	26,454,348	860,865	14,597,683	14,314,126
Additions	114,786	3,735		6,352
Disposals	(9,770)	(318)	(5,350)	(1,902)
Disposal of subsidiaries			(1,377,599)
Reclassification	28,844	938	13,215,879	42,317
Effects of foreign currency exchange differences	380,687	12,388	23,735	236,790
Ending balance	26,968,895	877,608	26,454,348	14,597,683
Cost [member] | Land [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	35,572	1,158	35,965	35,965
Reclassification	0	0	(393)
Effects of foreign currency exchange differences	0
Ending balance	35,572	1,158	35,572	35,965
Cost [member] | Buildings and improvements [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	16,376,098	532,903	7,822,805	7,710,369
Additions	114,786	3,735		6,352
Disposals	(9,770)	(318)	(5,350)	(1,902)
Disposal of subsidiaries			(1,290,187)
Reclassification	39,158	1,274	9,818,133	(3,884)
Effects of foreign currency exchange differences	237,171	7,718	30,697	111,870
Ending balance	16,757,443	545,312	16,376,098	7,822,805
Cost [member] | Right-of-use assets [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	10,042,678	326,804	6,738,913	6,567,792
Disposal of subsidiaries			(87,412)
Reclassification	(10,314)	(336)	3,398,139	46,201
Effects of foreign currency exchange differences	143,516	4,670	(6,962)	124,920
Ending balance	10,175,880	331,138	10,042,678	6,738,913
Accumulated depreciations [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	4,309,561	140,240	2,059,600	1,460,055
Depreciation expenses	1,107,014	36,024	751,047	562,260
Disposals	(8,354)	(272)	(3,671)	(1,293)
Disposal of subsidiaries			(590,349)
Reclassification	(210,817)	(6,861)	2,093,115	9,119
Effects of foreign currency exchange differences	42,399	1,380	(181)	29,459
Ending balance	5,239,803	170,511	4,309,561	2,059,600
Accumulated depreciations [member] | Buildings and improvements [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	3,272,146	106,481	1,342,467	972,571
Depreciation expenses	779,431	25,364	482,625	353,048
Disposals	(8,354)	(272)	(3,671)	(1,293)
Disposal of subsidiaries			(570,403)
Reclassification	(198,631)	(6,464)	2,014,201	(1,498)
Effects of foreign currency exchange differences	23,515	765	6,927	19,639
Ending balance	3,868,107	125,874	3,272,146	1,342,467
Accumulated depreciations [member] | Right-of-use assets [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	1,037,415	33,759	717,133	487,484
Depreciation expenses	327,583	10,660	268,422	209,212
Disposal of subsidiaries			(19,946)
Reclassification	(12,186)	(397)	78,914	10,617
Effects of foreign currency exchange differences	18,884	615	(7,108)	9,820
Ending balance	$ 1,371,696	$ 44,637	$ 1,037,415	$ 717,133

Investment Properties - Additio

Investment Properties - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about investment property [line items]
Adjustment to rent income	$ 114,538	$ 3,727	$ 3,865	$ 54,139
Construction in progress [member]
Disclosure of detailed information about investment property [line items]
Reclassification of buildings and land use right to investment properties	$ 9,722,579
Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Operating lease Term	1 year	1 year
Top of range [member]
Disclosure of detailed information about investment property [line items]
Operating lease Term	20 years	20 years

Investment Properties - Summa_2

Investment Properties - Summary of Maturity Analysis Of Operating Lease Payments (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	$ 8,474,870	$ 275,784	$ 9,500,632
Year 1 [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	1,683,010	54,768	1,693,659
Year 2 [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	1,380,058	44,909	1,405,450
Year 3 [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	1,119,779	36,439	1,210,891
Year 4 [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	990,867	32,244	1,019,498
Year 5 [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	808,851	26,321	929,609
Year 6 onwards [member]
Disclosure of detailed information about investment property [line items]
Undiscounted operating lease payments to be received	$ 2,492,305	$ 81,103	$ 3,241,525

Investment Properties - Investm

Investment Properties - Investment Properties Depreciated on a Straight-Line Basis Over Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2022
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
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	10
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
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

Investment Properties - Summa_3

Investment Properties - Summary of Investment Properties, Fair Value (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about investment property [line items]
Fair value	$ 21,729,092	$ 707,097	$ 22,144,787	$ 12,538,083
Fair value [member] | Level 3 of fair value hierarchy [member]
Disclosure of detailed information about investment property [line items]
Fair value	$ 36,869,289	$ 1,199,782	$ 36,158,216

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	$ 52,072,413	$ 1,694,514	$ 52,709,053	$ 50,198,436
Acquisition through business combinations				2,567,842
Disposal of subsidiaries			(310,711)
Effect of foreign currency exchange differences	240,986	7,842	(325,929)	(57,225)
Ending balance	52,313,399	1,702,356	52,072,413	52,709,053
Cost [member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	54,486,526	1,773,073	55,123,166	52,612,549
Acquisition through business combinations				2,567,842
Disposal of subsidiaries			(310,711)
Effect of foreign currency exchange differences	240,986	7,842	(325,929)	(57,225)
Ending balance	54,727,512	1,780,915	54,486,526	55,123,166
Accumulated impairment [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	2,414,113	78,559	2,414,113	2,414,113
Ending balance	$ 2,414,113	$ 78,559	$ 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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Disclosure of information for cash-generating units [line items]
Goodwill	$ 52,313,399	$ 1,702,356	$ 52,072,413	$ 1,694,514	$ 52,709,053	$ 50,198,436
Packaging segment [member]
Disclosure of information for cash-generating units [line items]
Goodwill	35,427,102	1,152,851	35,412,424
Testing segment [member]
Disclosure of information for cash-generating units [line items]
Goodwill	13,414,275	436,521	13,304,040
EMS Segment [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	3,323,920	108,165	3,207,848
All other segments [member]
Disclosure of information for cash-generating units [line items]
Goodwill	$ 148,101	$ 4,819	$ 148,101

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Impairment loss on goodwill	$ 0	$ 0	$ 0
Bottom of range [member]
Disclosure of reconciliation of changes in goodwill [line items]
Discount rate applied to cash flow projections	8.65%	10.27%	10.39%
Top of range [member]
Disclosure of reconciliation of changes in goodwill [line items]
Discount rate applied to cash flow projections	14.64%	15.76%	14.71%

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 24,563,707
Amortization expense	3,931,079	$ 127,923	$ 4,054,120	$ 3,733,377
Ending balance	21,177,708	689,154	24,563,707
Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	40,205,066	1,308,333	40,355,771	36,993,875
Additions	491,868	16,005	1,233,019	982,655
Disposals or derecognition	(50,313)	(1,637)	(324,321)	(70,007)
Disposal of subsidiaries			(801,642)	(38,125)
Acquisition through business combinations			622	2,567,342
Effect of foreign currency exchange differences	179,347	5,837	(258,383)	(79,969)
Ending balance	40,825,968	1,328,538	40,205,066	40,355,771
Accumulated depreciation and impairment [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	15,641,359	508,994	12,644,000	7,969,483
Amortization expense	3,931,079	127,923	4,054,120	3,733,377
Impairment losses recognized	715	23
Disposals or derecognition	(40,009)	(1,302)	(310,285)	(52,389)
Disposal of subsidiaries			(634,693)	(10,688)
Acquisition through business combinations			222	1,026,187
Effect of foreign currency exchange differences	115,116	3,746	(112,005)	(21,970)
Ending balance	19,648,260	639,384	15,641,359	12,644,000
Customer relationships [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	7,990,956
Ending balance	6,974,365	226,956	7,990,956
Customer relationships [Member] | Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	11,704,605	380,885	11,890,283	11,000,001
Disposals or derecognition	0	0	(102,637)	0
Acquisition through business combinations				885,565
Effect of foreign currency exchange differences	31,576	1,028	(83,041)	4,717
Ending balance	11,736,181	381,913	11,704,605	11,890,283
Customer relationships [Member] | Accumulated depreciation and impairment [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,713,649	120,848	2,769,983	1,666,668
Amortization expense	1,043,852	33,968	1,049,759	1,000,000
Impairment losses recognized	0	0
Disposals or derecognition	0	0	(102,637)	0
Acquisition through business combinations				102,768
Effect of foreign currency exchange differences	4,315	141	(3,456)	547
Ending balance	4,761,816	154,957	3,713,649	2,769,983
Computer software [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	2,779,723
Ending balance	2,310,815	75,197	2,779,723
Computer software [Member] | Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	7,051,694	229,473	6,966,449	4,606,878
Additions	459,954	14,967	1,193,060	951,439
Disposals or derecognition	(37,442)	(1,218)	(150,670)	(55,413)
Disposal of subsidiaries			(789,998)	(38,125)
Acquisition through business combinations			622	1,567,508
Effect of foreign currency exchange differences	141,903	4,617	(167,769)	(65,838)
Ending balance	7,616,109	247,839	7,051,694	6,966,449
Computer software [Member] | Accumulated depreciation and impairment [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,271,971	139,017	4,170,576	2,677,339
Amortization expense	957,708	31,165	971,190	729,330
Impairment losses recognized	715	23
Disposals or derecognition	(31,456)	(1,024)	(139,907)	(47,345)
Disposal of subsidiaries			(626,338)	(10,688)
Acquisition through business combinations			222	843,746
Effect of foreign currency exchange differences	106,356	3,461	(103,772)	(21,806)
Ending balance	5,305,294	172,642	4,271,971	4,170,576
Patents and acquired specific technology [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	13,730,404
Ending balance	11,829,167	384,939	13,730,404
Patents and acquired specific technology [Member] | Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	21,315,241	693,630	21,319,179	21,318,696
Additions	500	16	2,000	171
Disposals or derecognition	0	0		0
Disposal of subsidiaries			(5,401)
Effect of foreign currency exchange differences	1,611	53	(537)	312
Ending balance	21,317,352	693,699	21,315,241	21,319,179
Patents and acquired specific technology [Member] | Accumulated depreciation and impairment [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	7,584,837	246,822	5,598,966	3,600,173
Amortization expense	1,901,835	61,889	1,991,641	1,998,554
Impairment losses recognized	0	0
Disposals or derecognition	0	0		0
Disposal of subsidiaries			(5,288)
Effect of foreign currency exchange differences	1,513	49	(482)	239
Ending balance	9,488,185	308,760	7,584,837	5,598,966
Others [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	62,624
Ending balance	63,361	2,062	62,624
Others [Member] | Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	133,526	4,345	179,860	68,300
Additions	31,414	1,022	37,959	31,045
Disposals or derecognition	(12,871)	(419)	(71,014)	(14,594)
Disposal of subsidiaries			(6,243)
Acquisition through business combinations				114,269
Effect of foreign currency exchange differences	4,257	139	(7,036)	(19,160)
Ending balance	156,326	5,087	133,526	179,860
Others [Member] | Accumulated depreciation and impairment [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	70,902	2,307	104,475	25,303
Amortization expense	27,684	901	41,530	5,493
Impairment losses recognized	0	0
Disposals or derecognition	(8,553)	(278)	(67,741)	(5,044)
Disposal of subsidiaries			(3,067)
Acquisition through business combinations				79,673
Effect of foreign currency exchange differences	2,932	95	(4,295)	(950)
Ending balance	$ 92,965	$ 3,025	$ 70,902	$ 104,475

Other Intangible Assets - Sum_2

Other Intangible Assets - Summary of Other Intangible Assets Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2022
Bottom of range [member] | Customer relationships [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	11
Bottom of range [member] | Computer software [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	2
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
Bottom of range [member] | Others [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	5
Top of range [member] | Customer relationships [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	16
Top of range [member] | Computer software [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	10
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
Top of range [member] | Others [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Other intangible assets useful lives	10

Borrowings - Summary of Short T

Borrowings - Summary of Short Term Borrowings (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about borrowings [line items]
Less: financial liabilities for hedging - current	$ (12,204,620)	$ (397,157)	$ (6,716,965)
Short-term borrowings	34,526,510	1,123,544	34,319,464
Short Term Bank Loans [Member]
Disclosure of detailed information about borrowings [line items]
Secured bank loans, annual interest rates were 0.90%-1.87% and 2.73%-3.63% as of December 31, 2021 and 2022, respectively	772,896	25,151	203,127
Unsecured bank loans, annual interest rates were 0.40%-3.75% and 1.42%-6.50% as of December 31, 2021 and 2022, respectively	45,958,234	1,495,550	40,833,302
Borrowings	46,731,130	1,520,701	41,036,429
Less: financial liabilities for hedging - current	12,204,620	397,157	6,716,965
Short-term borrowings	$ 34,526,510	$ 1,123,544	$ 34,319,464

Borrowings - Summary of Short_2

Borrowings - Summary of Short Term Borrowings (Parenthetical) (Detail)	Dec. 31, 2022	Dec. 31, 2021
Secured Loan [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	2.73%	0.90%
Secured Loan [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	3.63%	1.87%
Unsecured Loan [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	1.42%	0.40%
Unsecured Loan [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	6.50%	3.75%

Borrowings - Summary of Bank Lo

Borrowings - Summary of Bank Loans (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about borrowings [line items]
Less: current portion	$ 5,041,841	$ 164,069	$ 4,526,683
Noncurrent portion	94,947,610	3,089,737	117,164,876
Bank loans [member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	87,991,698	2,863,381	117,973,843
Less: current portion	5,041,841	164,069	4,526,683
Financial liabilities for hedging - non-current	0	0	4,780,931
Noncurrent portion	82,949,857	2,699,312	108,666,229
Bank loans [member] | Cost [member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	87,991,698	2,863,381	117,977,485
Bank loans [member] | Cost [member] | Syndicated bank loans [Member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	0	0	2,562,926
Bank loans [member] | Cost [member] | Other loans [Member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	79,657,893	2,592,187	107,383,417
Bank loans [member] | Cost [member] | Mortgage loans [Member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	8,333,805	271,194	8,031,142
Bank loans [member] | Net Unamortized Debt Issue Costs [member]
Disclosure of detailed information about borrowings [line items]
Long-term borrowings	$ 0	$ 0	$ 3,642

Borrowings - Summary of Bank _2

Borrowings - Summary of Bank Loans (Parenthetical) (Detail)	Dec. 31, 2022	Dec. 31, 2021
Syndicated bank loans [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates		1.08%
Other loans [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	1.43%	0.40%
Other loans [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	5.26%	4%
Mortgage loans [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	2.85%	2.32%
Mortgage loans [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	4.40%	4.55%

Borrowings - Summary of Bills P

Borrowings - Summary of Bills Payable (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	$ 11,997,753	$ 390,425	$ 8,498,647
Unamortized Discounts [member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	2,247	73	1,353
Longterm Bills Payable [member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	12,000,000	390,498	8,500,000
Ta Ching Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	3,000,000	97,625	2,500,000
Cathay United Bank [Member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	9,000,000	292,873	0
Mega Bills Finance Corporation [Member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	0	0	2,000,000
China Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	0	0	2,500,000
International Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Long-term bills payable	$ 0	$ 0	$ 1,500,000

Borrowings - Summary of Bills_2

Borrowings - Summary of Bills Payable (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Ta Ching Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates		0.65%
Borrowings maturity	January 2024 to March 2024
Ta Ching Bills Finance Corporation [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	0.85%
Ta Ching Bills Finance Corporation [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	0.94%
Mega Bills Finance Corporation [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates		0.65%
Borrowings maturity		March 2022
China Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates		0.65%
Borrowings maturity		December 2022
International Bills Finance Corporation [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates		0.65%
Borrowings maturity		March 2022
Cathay United Bank [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings maturity	April 2024
Cathay United Bank [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	1.49%
Cathay United Bank [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rates	1.56%

Bonds Payable - Summary of Bond

Bonds Payable - Summary of Bonds Payable (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about borrowings [line items]
Bonds payable	$ 47,850,324	$ 1,557,121	$ 52,267,337
Noncurrent portion	42,851,353	1,394,447	42,364,627
Less: current portion of bonds payable	4,998,971	162,674	9,902,710
Cost [member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	48,244,760	1,569,956	52,692,581
Cost [member] | Repayable at maturity in January 2023 [member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	2,000,000	65,083	2,000,000
Cost [member] | Repayable at maturity in January 2024 [member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	4,300,000	139,928	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	211,520	6,500,000
Cost [member] | Repayable at maturity in April 2026 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	3,500,000	113,895	3,500,000
Cost [member] | Repayable at maturity in April 2025 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	10,000,000	325,415	10,000,000
Cost [member] | Repayable at maturity in October 2024 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	3,102,400	100,957	3,102,400
Cost [member] | Repayable at maturity in August 2023 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	3,000,000	97,624	3,000,000
Cost [member] | Repayable at maturity in August 2025 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	5,000,000	162,707	5,000,000
Cost [member] | Repayable at maturity in August 2027 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	2,000,000	65,083	2,000,000
Cost [member] | Repayable at Maturity in March 2027 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	8,842,360	287,744	3,385,381
Cost [member] | Redeemed in September 2022 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	0	0	6,204,800
Cost [member] | Redeemed in January 2022 [Member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	0	0	3,700,000
Discounts on bonds payable [member]
Disclosure of detailed information about borrowings [line items]
Bonds payable	$ 394,436	$ 12,835	$ 425,244

Bonds Payable - Summary of Bo_2

Bonds Payable - Summary of Bonds Payable (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2021 USD ($)
Repayable at maturity in January 2023 [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	1.50%	1.50%	1.50%	1.50%
Repayable at maturity in January 2024 [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	1.45%	1.45%	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%	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%	1.03%	1.03%
Repayable at maturity in October 2024 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	2.50%	2.50%	2.50%	2.50%
Notional Amount		$ 100,000		$ 100,000
Repayable at maturity in April 2025 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.90%	0.90%	0.90%	0.90%
Repayable at maturity in August 2023 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.72%	0.72%	0.72%	0.72%
Repayable at maturity in August 2025 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.85%	0.85%	0.85%	0.85%
Repayable at maturity in August 2027 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.95%	0.95%	0.95%	0.95%
Repayable at Maturity in March 2027 [Member]
Disclosure of detailed information about borrowings [line items]
Notional Amount | ¥	¥ 2,005,324		¥ 779,801
Repayable at Maturity in March 2027 [Member] | Interest Rate Period One [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.10%	0.10%	0.10%	0.10%
Repayable at Maturity in March 2027 [Member] | Interest Rate Period Two [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.20%	0.20%	0.20%	0.20%
Repayable at Maturity in March 2027 [Member] | Interest Rate Period Three [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	0.60%	0.60%	0.60%	0.60%
Repayable at Maturity in March 2027 [Member] | Interest Rate Period Four [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	1.30%	1.30%	1.30%	1.30%
Repayable at Maturity in March 2027 [Member] | Interest Rate Period Five [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	1.80%	1.80%	1.80%	1.80%
Repayable at Maturity in March 2027 [Member] | Interest Rate Period Six [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	2%	2%	2%	2%
Redeemed In January 2022 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	1.25%	1.25%	1.25%	1.25%
Redeemed in September 2022 [Member]
Disclosure of detailed information about borrowings [line items]
Interest rate	2.15%	2.15%	2.15%	2.15%
Notional Amount		$ 200,000		$ 200,000

Bonds Payable - Additional Info

Bonds Payable - Additional Information (Detail) - CNY (¥) ¥ / shares in Units, ¥ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022
USISH Bonds [Member] | USIE Investor [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		¥ 1,444,608
Disposal of bonds	¥ 1,197,194
USISH Bonds [Member] | ASE Investor [Member]
Disclosure of detailed information about borrowings [line items]
Disposal of bonds	¥ 28,397
USISH Bonds [Member] | USISH [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings maturity	Within 5 trading days after maturity
Borrowings, interest rate	108%
Borrowings	¥ 3,450,000
Notional Amount	¥ 100
Conversion Period of Bonds	9 months
Conversion Price	¥ 20.25	¥ 19.5
Percentage of current conversion price on Stock Exchange		80%
Percentage of par value on USISH Bonds		102%
Debt conversion, original debt, amount		¥ 68
Debt conversion, converted Instrument, shares issued		3,000
USISH Bonds [Member] | USISH [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Percentage of current conversion price on Stock Exchange		70%
Number of consecutive trading days for determining Conversion price		15 days
USISH Bonds [Member] | USISH [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Number of consecutive trading days for determining Conversion price		30 days
USISH Bonds [Member] | USIE and ASE (Shanghai) Inc [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings	¥ 2,670,199
Unconverted USISH Bonds [Member] | USISH [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		¥ 30,000
Percentage of current conversion price on Stock Exchange		130%
Unconverted USISH Bonds [Member] | USISH [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Number of consecutive trading days for determining Conversion price		20 days
Unconverted USISH Bonds [Member] | USISH [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Percentage of current conversion price on Stock Exchange		130%
Number of consecutive trading days for determining Conversion price		30 days

Other Payables - Summary of Oth

Other Payables - Summary of Other Payables (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Subclassifications of assets, liabilities and equities [abstract]
Payables for property, plant and equipment	$ 16,704,590	$ 543,592	$ 13,607,664
Accrued salary and bonus	14,759,907	480,309	12,217,011
Accrued employees' compensation and remuneration to directors	10,012,636	325,826	7,711,445
Accrued employee insurance	1,325,330	43,128	1,204,387
Accrued utilities	847,905	27,592	581,662
Others	13,464,732	438,163	11,374,731
Other payables	$ 57,115,100	$ 1,858,610	$ 46,696,900

Retirement Benefit Plans - Addi

Retirement Benefit Plans - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of defined benefit plans [line items]
Percentage of monthly pension contributions	6%	6%
Pension costs	$ 188,141	$ 6,123	$ 214,599	$ 217,186
Expected contribution to defined benefit plans			595,871
Expected contribution to defined benefit plans in 2023	547,179	17,806
Defined benefit obligation, pension payments			26,144
Pension plans for executive managers [member]
Disclosure of defined benefit plans [line items]
Pension costs	7,735	252	32,836	11,184
Accrued pension liabilities	381,512		369,999		$ 12,415
Gains (losses) on remeasurements of defined benefit plans	$ (3,778)	$ (123)	$ (17,292)	$ 279
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Average duration of the defined benefit obligation	6 years	6 years	9 years
Top of range [member]
Disclosure of defined benefit plans [line items]
Average duration of the defined benefit obligation	13 years	13 years	16 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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Disclosure of net defined benefit liability (asset) [abstract]
Present value of the defined benefit obligation	$ 10,261,997	$ 333,941	$ 11,424,860
Fair value of the plan assets	(6,477,877)	(210,800)	(5,863,264)
Present value of unfunded defined benefit obligation	3,784,120	123,141	5,561,596	$ 180,983	$ 6,196,840	$ 4,926,396
Recorded under other payables	(88,983)	(2,896)	(67,524)
Recorded under other non-current assets	248,843	8,098
Net defined benefit liability	$ 3,943,980	$ 128,343	$ 5,494,072

Retirement Benefit Plans - Su_2

Retirement Benefit Plans - Summary of Movements in Net Defined Benefit Liability (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	$ 5,561,596	$ 180,983	$ 6,196,840	$ 4,926,396
Current service cost	141,458	4,603	173,307	193,693
Past service cost and gain on settlements	(100)	(3)	(10,284)	(25,891)
Net interest expense (income)	39,048	1,271	18,740	38,200
Recognized in profit or loss	180,406	5,871	181,763	206,002
Return on plan assets (excluding amounts included in net interest)	(324,510)	(10,560)	(42,636)	(109,616)
Changes in financial assumptions	(1,053,680)	(34,288)	(418,542)	465,433
Experience adjustments	217,658	7,083	242,896	281,661
Changes in demographic assumptions	(507)	(17)	160,156	(36,627)
Recognized in other comprehensive income	(1,161,039)	(37,782)	(58,126)	600,851
Contributions from the employer	(736,508)	(23,967)	(542,584)	(620,433)
Benefits paid from the pension fund	0	0	6,023	50,707
Benefits paid from the Group	(115,695)	(3,765)	(80,603)	(14,520)
Assets extinguished on settlement	(2,920)	(95)		11,910
Business combinations			46,291	1,018,480
Exchange differences on foreign plans	58,280	1,896	(188,008)	17,447
Ending balance	3,784,120	123,141	5,561,596	6,196,840
Defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	11,424,860	371,782	12,159,145	10,668,574
Current service cost	141,458	4,603	173,307	193,693
Past service cost and gain on settlements	(100)	(3)	(10,284)	(25,891)
Net interest expense (income)	118,489	3,856	78,501	119,314
Recognized in profit or loss	259,847	8,456	241,524	287,116
Return on plan assets (excluding amounts included in net interest)	0	0	0	0
Changes in financial assumptions	(1,053,680)	(34,288)	(418,542)	465,433
Experience adjustments	217,658	7,083	242,896	281,661
Changes in demographic assumptions	(507)	(17)	160,156	(36,627)
Recognized in other comprehensive income	(836,529)	(27,222)	(15,490)	710,467
Contributions from the employer		0	0	0
Benefits paid from the pension fund	(571,930)	(18,611)	(556,419)	(552,430)
Benefits paid from the Group	(115,695)	(3,765)	(80,603)	(14,520)
Assets extinguished on settlement	(2,920)	(95)		0
Business combinations			46,291	1,018,480
Exchange differences on foreign plans	104,364	3,396	(369,588)	41,458
Ending balance	10,261,997	333,941	11,424,860	12,159,145
Fair value of plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	(5,863,264)	(190,799)	(5,962,305)	(5,742,178)
Current service cost	0	0	0	0
Past service cost and gain on settlements	0		0	0
Net interest expense (income)	(79,441)	(2,585)	(59,761)	(81,114)
Recognized in profit or loss	(79,441)	(2,585)	(59,761)	(81,114)
Return on plan assets (excluding amounts included in net interest)	(324,510)	(10,560)	(42,636)	(109,616)
Changes in financial assumptions	0	0	0	0
Experience adjustments	0	0	0	0
Changes in demographic assumptions	0	0	0	0
Recognized in other comprehensive income	(324,510)	(10,560)	(42,636)	(109,616)
Contributions from the employer	(736,508)	(23,967)	(542,584)	(620,433)
Benefits paid from the pension fund	571,930	18,611	562,442	603,137
Benefits paid from the Group	0	0	0	0
Assets extinguished on settlement	0	0		11,910
Business combinations			0	0
Exchange differences on foreign plans	(46,084)	(1,500)	181,580	(24,011)
Ending balance	$ (6,477,877)	$ (210,800)	$ (5,863,264)	$ (5,962,305)

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of fair value of plan assets [abstract]
Cash	$ 2,351,189	$ 76,511	$ 2,267,223
Equity instruments	2,839,966	92,417	2,334,180
Debt instruments	1,079,917	35,142	1,039,412
Others	206,805	6,730	222,449
Total	$ 6,477,877	$ 210,800	$ 5,863,264

Retirement Benefit Plans - Su_4

Retirement Benefit Plans - Summary of Key Assumptions Used for the Actuarial Valuations (Detail)	Dec. 31, 2022	Dec. 31, 2021
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Discount rates	0.05%	0.05%
Expected rates of salary increase	1%	1%
Top of range [member]
Disclosure of defined benefit plans [line items]
Discount rates	5.63%	3.31%
Expected rates of salary increase	3.96%	4.02%

Retirement Benefit Plans - Su_5

Retirement Benefit Plans - Summary of Sensitivity Analysis on Defined Obligations (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
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	$ (437,529)	$ (14,238)	$ (548,265)
Change in defined obligation due to decrease in actuarial assumption	472,595	15,379	593,980
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	444,815	14,475	538,689
Change in defined obligation due to decrease in actuarial assumption	$ (416,488)	$ (13,553)	$ (503,700)

Retirement Benefit Plans - Su_6

Retirement Benefit Plans - Summary of Maturity Analysis of Undiscounted Pension Benefit (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of defined benefit plans [line items]
Maturity analysis of undiscounted pension benefit	$ 13,337,318	$ 434,017	$ 15,755,564
Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Maturity analysis of undiscounted pension benefit	646,243	21,030	561,812
1-5 years [member]
Disclosure of defined benefit plans [line items]
Maturity analysis of undiscounted pension benefit	2,760,990	89,847	2,593,560
More than 5 years [member]
Disclosure of defined benefit plans [line items]
Maturity analysis of undiscounted pension benefit	$ 9,930,085	$ 323,140	$ 12,600,192

Equity - Summary of Share Capit

Equity - Summary of Share Capital (Detail) shares in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 TWD ($) shares
Disclosure of classes of share capital [abstract]
Numbers of shares authorized (in thousands)	5,500,000	5,500,000	5,500,000
Numbers of shares reserved (in thousands) Employee share options	400,000	400,000	400,000
Number of shares issued and fully paid (in thousands)	4,367,984	4,367,984	4,408,650
Share capital authorized	$ 55,000,000	$ 1,789,782	$ 55,000,000
Share capital reserved Employee share options	$ 4,000,000	$ 130,166	$ 4,000,000

Equity - Additional Information

Equity - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares	Nov. 30, 2021 shares	Nov. 08, 2021 $ / shares
Disclosure of classes of share capital [line items]
Number of shares represented by each ADS	2
Percentage of legal reserve on share capital	25%
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	157,164,000	157,164,000
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding	314,328,000	314,328,000
Ordinary shares [member] | Board of Directors [Member]
Disclosure of classes of share capital [line items]
Number of ordinary shares issued	55,000,000		55,000,000
J & R Holding Limited [member]
Disclosure of classes of share capital [line items]
Number of shares remitted	23,352,000
ASE Test Limited [member]
Disclosure of classes of share capital [line items]
Number of shares remitted	44,100,000
Top of range [member]
Disclosure of classes of share capital [line items]
Percentage of cash dividend on dividend distribution	30%
Top of range [member] | Ordinary shares [member]
Disclosure of classes of share capital [line items]
Weighted average share price | $ / shares	$ 104.3
Top of range [member] | Ordinary shares [member] | Board of Directors [Member]
Disclosure of classes of share capital [line items]
Par value per share | $ / shares				$ 150
Bottom of range [member] | Ordinary shares [member] | Board of Directors [Member]
Disclosure of classes of share capital [line items]
Par value per share | $ / shares				$ 90

Equity - Summary of Capital Sur

Equity - Summary of Capital Surplus (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of classes of share capital [abstract]
Issuance of ordinary shares	$ 15,072,129	$ 490,470	$ 16,049,286
Merger by share exchange	117,693,658	3,829,927	117,693,658
Difference between consideration and the carrying amount of the subsidiaries' net assets during actual disposal or acquisition	3,240,987	105,467	3,240,987
Exercised employee share options	2,943,447	95,784	2,362,951
Donations from shareholders	471,894	15,356	0
Treasury share transactions	38,404	1,250	816,186
Expired share options (Note 28)	646,447	21,036	645,903
Capital surplus deficit distributed as cash dividends	140,106,966	4,559,290	140,808,971
Changes in percentage of ownership interest in subsidiaries	117,537	3,825	1,451
Share of changes in capital surplus of associates accounted for using the equity method	18,329	596	10,706
Dividends that the claim period has elapsed and unclaimed by shareholders	6,043	197	5,183
Exercised disgorgement	326	10	0
Capital surplus offset deficit	142,235	4,628	17,340
Employee share options	1,425,171	46,377	1,442,132
Employee restricted stock awards	778,387	25,330	1,193,782
Others	154,731	5,035	230,943
Capital surplus for other purpose	2,358,289	76,742	2,866,857
Capital surplus	$ 142,607,490	$ 4,640,660	$ 143,693,168

Equity - Schedule of appropria

Equity - Schedule of appropriation of retained earnings (Detail) - TWD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Appropriation of earnings	$ 37,582,768	$ 19,510,000
Dividends per share	$ 7	$ 4.2
Legal reserve [member]
Appropriation of earnings	$ 6,282,762	$ 2,398,814
Special reserve [member]
Appropriation of earnings	798,025	(1,278,670)
Cash dividends [member]
Appropriation of earnings	$ 30,501,981	$ 18,389,856

Equity - Summary of Exchange Di

Equity - Summary of Exchange Differences on Translating Foreign Operations (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Beginning balance	$ 268,171,060		$ 231,737,116	$ 212,802,312
Exchange differences arising on translating foreign operations	10,326,729	$ 336,047	(4,094,565)	(831,784)
Share from associates and joint venture accounted for using the equity method	(152,833)	(4,974)	29,209	131,009
Ending balance	313,276,385	10,194,480	268,171,060	231,737,116
Exchange differences on translating foreign operations [member]
Beginning balance	(15,393,646)	(500,932)	(11,641,939)	(10,762,684)
Exchange differences arising on translating foreign operations	9,981,949	324,827	(3,203,730)	(1,173,204)
Share from associates and joint venture accounted for using the equity method	(117,691)	(3,830)	21,307	101,038
Disposal of associates and joint venture accounted for using the equity method				29,971
Disposal of foreign operations			(569,284)	162,940
Ending balance	$ (5,529,388)	$ (179,935)	$ (15,393,646)	$ (11,641,939)

Equity - Summary of Unrealized

Equity - Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Financial assets at fair value through other comprehensive income [line items]
Balance at January 1	$ 2,019,812
Other comprehensive income for the year, net of income tax	8,632,472	$ 280,913	$ 406,016	$ 495,313
Ending balance	1,542,271	50,188	2,019,812
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	4,190,361	136,361	2,027,902	(203,098)
Unrealized gain (loss) recognized during the year Debt instruments	(16,746)	(545)	63,722	(2,136)
Equity instruments	(8,360)	(272)	(8,671)	(405,020)
Share from associates and joint ventures accounted for using the equity method	(2,928,173)	(95,287)	3,599,703	2,655,570
Other comprehensive income for the year, net of income tax	(2,953,279)	(96,104)	3,654,754	2,248,414
Disposal of associates and joint ventures accounted for using the equity method				1,094
Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal	190,500	6,199	33,258	16,383
Cumulative unrealized gain transferred to retained earnings due to disposal of equity instruments in relation to associates and joint venture accounted for using the equity method	(152,077)	(4,949)	(1,525,553)	(34,891)
Ending balance	$ 1,275,505	$ 41,507	$ 4,190,361	$ 2,027,902

Equity - Schedule Of Detailed I

Equity - Schedule Of Detailed Information About Hedges Of Net Investments Of Foreign Operations (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about hedges [line items]
Balance at January 1	$ 121,833	$ 3,965	$ (429,265)	$ 0
Foreign currency risk – loans denominated in foreign currency	398,448	12,966	551,098	(429,265)
Balance at December 31	$ 520,281	$ 16,931	$ 121,833	$ (429,265)

Equity - Summary of Unearned Em

Equity - Summary of Unearned Employee Compensation (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of Restricted Stock Awards for Employees [Abstract]
Balance at January 1	$ (1,164,991)	$ (37,911)	$ 0
Issuance of employee restricted stock awards	0	0	(1,343,782)
Share-based payment expenses	728,748	23,715	178,791
Valuation adjustments	3,396	111	0
Balance at December 31	$ (432,847)	$ (14,085)	$ (1,164,991)

Equity - Summary of Treasury Sh

Equity - Summary of Treasury Shares (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Beginning balance	126,008	72,941
Increase during the year	1,933	53,067
Decrease during the year	(55,000)
Ending balance	72,941	126,008
Shares repurchased for cancellation [member]
Beginning balance	53,067	0
Increase during the year	1,933	53,067
Decrease during the year	(55,000)
Ending balance	0	53,067
Shares held by subsidiaries [member]
Beginning balance	72,941	72,941
Increase during the year	0	0
Decrease during the year	0
Ending balance	72,941	72,941

Equity - Summary of Shares Held

Equity - Summary of Shares Held By Subsidiaries (Detail) shares in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 TWD ($) 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	$ 63,752	$ 1,959,107
ASE Test Limited [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries (in thousands)			44,100
Shares Held By Subsidiaries, Value | $			$ 1,380,721
J & R Holding Limited [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries (in thousands)			23,352
Shares Held By Subsidiaries, Value | $			$ 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	$ 6,400	$ 196,677
ASE [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries (in thousands)	67,452	67,452
Shares Held By Subsidiaries, Value	$ 1,762,430	$ 57,352
Fair value [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries, Value	6,849,208	222,884	7,768,270
Fair value [member] | ASE Test Limited [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries, Value | $			4,696,675
Fair value [member] | J & R Holding Limited [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries, Value | $			2,486,975
Fair value [member] | ASE Test, Inc. [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries, Value	515,454	16,774	$ 584,620
Fair value [member] | ASE [member]
Disclosure of subsidiaries [Line Items]
Shares Held By Subsidiaries, Value	$ 6,333,754	$ 206,110

Equity - Summary of Non-control

Equity - Summary of Non-controlling Interests (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Beginning balance	$ 268,171,060		$ 231,737,116	$ 212,802,312
Share of profit for the year	3,116,549	$ 101,418	2,099,830	1,681,320
Other comprehensive income (loss) for the year
Exchange difference on translating foreign operations	10,326,729	336,047	(4,094,565)	(831,784)
Share in other comprehensive income from associates accounted for using the equity method	(152,833)	(4,974)	29,209	131,009
Ending balance	313,276,385	10,194,480	268,171,060	231,737,116
Non-controlling interests [member]
Beginning balance	14,544,415	473,297	15,622,009	13,374,912
Share of profit for the year	3,116,549	101,418	2,099,830	1,681,320
Other comprehensive income (loss) for the year
Exchange difference on translating foreign operations	344,780	11,220	(321,551)	178,480
Unrealized gain (loss) on equity instruments at FVTOCI	(44,852)	(1,460)	50,679	1,321
Gain (Loss) from hedging	110,781	3,605	187,502	(145,559)
Remeasurement on defined benefit plans	51,582	1,679	1,497	(9,075)
Share in other comprehensive income from associates accounted for using the equity method	(35,142)	(1,144)	7,902
Non-controlling interests arising from acquisition or disposal of subsidiaries (Note 29)				298
Acquisition of non-controlling interests in subsidiaries (Note 31)				(116,738)
Issuance of ordinary shares by subsidiaries (Note 29)				1,711,453
Subsidiaries' buy back of their own outstanding ordinary shares (Note 31)	(312,775)	(10,178)	(2,748,521)	(2,299,533)
Equity component of convertible bonds issued by subsidiaries	1,092,004	35,535	393,199
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries	315,871	10,279	314,398	1,591,904
Cash dividends to non-controlling interests	(575,089)	(18,715)	(1,062,529)	(346,774)
Ending balance	$ 18,608,124	$ 605,536	$ 14,544,415	$ 15,622,009

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of income and expense [abstract]
Rental income	$ 656,745	$ 21,372	$ 175,373	$ 153,682
Gain on disposal of property, plant and equipment	113,356	3,689	71,770	460,868
Royalty income	638,867	20,790	135,400
Impairment loss on non-financial assets (Notes 15 and 19)	(327,569)	(10,660)	(126,766)	(992,273)
Others	(67,071)	(2,183)	934,052	880,215
Other operating income and expenses, net	$ 1,014,328	$ 33,008	$ 1,189,829	$ 502,492

Profit Before Income Tax - Su_2

Profit Before Income Tax - Summary of Other Income (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of income and expense [abstract]
Bank deposits	$ 646,407	$ 21,035	$ 529,132	$ 520,783
Contracts with customers	8,340	271	13,197
Government subsidies	797,612	25,956	767,918	803,049
Dividends income	278,381	9,059	289,852	150,715
Other income	$ 1,730,740	$ 56,321	$ 1,600,099	$ 1,474,547

Profit Before Income Tax - Su_3

Profit Before Income Tax - Summary of Other Gains and Losses (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of income and expense [abstract]
Net gain on financial assets mandatorily at FVTPL	$ 10,244,928	$ 333,385	$ 1,199,065	$ 3,211,125
Net loss arising on financial instruments held for trading	(6,137,183)	(199,713)	(2,689,070)	(3,282,973)
Gain on disposal of subsidiaries (Note 30)			17,340,418	802,753
Foreign exchange gains (losses), net	(2,459,474)	(80,035)	1,395,054	1,005,374
Gain recognized in bargain purchase transaction (Note 29)			33,114
Impairment loss on investments accounted for using the equity method (Note 14)	(61,206)	(1,992)
Gain (loss) on disposal of investments accounted for using the equity method	80,317	2,614	(67,482)	91,297
Other gains and losses	$ 1,667,382	$ 54,259	$ 17,211,099	$ 1,827,576

Profit Before Income Tax - Su_4

Profit Before Income Tax - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of income and expense [abstract]
Interest on lease liabilities	$ 134,871	$ 4,389	$ 105,159	$ 88,026
Interest on borrowings and bonds payable	3,912,526	127,319	2,790,368	3,498,999
Total interest expense for financial liabilities measured at amortized cost	4,047,397	131,708	2,895,527	3,587,025
Less: Amounts included in the cost of qualifying assets
Inventories related to real estate business	0	0	(71,011)	(95,589)
Property, plant and equipment	(58,263)	(1,896)	(25,581)	(54,208)
Interest expense	3,989,134	129,812	2,798,935	3,437,228
Other finance costs	20,648	672	32,372	22,283
Finance costs	$ 4,009,782	$ 130,484	$ 2,831,307	$ 3,459,511

Profit Before Income Tax - Su_5

Profit Before Income Tax - Summary of Capitalized Borrowing Costs (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventories related to real estate business [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest capitalization rates		4.20%	4.20%
Inventories related to real estate business [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest capitalization rates		4.35%	4.75%
Property, plant and equipment [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest capitalization rates	0.59%	0.48%	0.49%
Property, plant and equipment [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest capitalization rates	4.22%	1.08%	3.47%

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of income and expense [Line Items]
Property, plant and equipment	$ 48,945,756	$ 1,592,768	$ 48,604,160	$ 46,016,548
Right-of-use assets	1,468,040	47,772	1,114,950	946,880
Investment properties	1,107,014	36,024	751,047	562,260
Intangible assets amortization	3,931,079	127,923	4,054,120	3,733,377
Depreciation and amortization	55,451,889	1,804,487	54,524,277	51,259,065
Depreciation expense	51,520,810	1,676,564	50,470,157	47,525,688
Operating costs [member]
Analysis of income and expense [Line Items]
Intangible assets amortization	2,465,837	80,242	2,443,870	2,231,060
Depreciation expense	47,894,701	1,558,565	46,880,267	44,017,839
Operating expenses [member]
Analysis of income and expense [Line Items]
Intangible assets amortization	1,465,242	47,681	1,610,250	1,502,317
Depreciation expense	$ 3,626,109	$ 117,999	$ 3,589,890	$ 3,507,849

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Direct operating expense from investment property [abstract]
Direct operating expenses of investment properties that generated rental income	$ 1,616,197	$ 52,593	$ 1,422,463	$ 1,121,854

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Post-employment benefits
Defined contribution plans	$ 3,590,439	$ 116,838	$ 3,489,642	$ 2,979,167
Defined benefit plans	188,141	6,123	214,599	217,186
Post-employment benefits	3,778,580	122,961	3,704,241	3,196,353
Equity-settled share-based payments	989,843	32,211	699,211	955,575
Other employee benefits	98,404,937	3,202,243	90,412,118	76,648,412
Employee benefits expense	103,173,360	3,357,415	94,815,570	80,800,340
Operating costs [member]
Post-employment benefits
Employee benefits expense	65,063,705	2,117,270	61,555,563	52,526,164
Operating expense [member]
Post-employment benefits
Employee benefits expense	$ 38,109,655	$ 1,240,145	$ 33,260,007	$ 28,274,176

Profit Before Income Tax - Addi

Profit Before Income Tax - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Analysis of income and expense [Line Items]
Percentage of employees' compensation	0.25%	0.25%	0.19%
Percentage of remuneration to directors	0.40%	0.40%	0.30%
Difference Between Employee Compensation Benefits And Director Remuneration Adjusted In Net Profit	$ 1,030	$ 34	$ 818
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%	1%
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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis Of Income And Expense [line items]
Employees' compensation	$ 155,398	$ 5,057	$ 121,935
Remuneration to directors	$ 248,637	$ 8,091	195,095
Resolved by the board of directors [member]
Analysis Of Income And Expense [line items]
Employees' compensation			122,000	$ 54,909
Remuneration to directors			194,000	109,000
Recognized in the consolidated financial statements [member]
Analysis Of Income And Expense [line items]
Employees' compensation			121,935	54,909
Remuneration to directors			$ 195,095	$ 109,818

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Current income tax
In respect of the current year	$ 16,251,844	$ 528,859	$ 14,533,570	$ 6,807,882
Income tax on unappropriated earnings	844,855	27,493	3,684,138	680,649
Changes in estimate for prior years	(211,631)	(6,887)	(129,152)	(472,512)
Current income tax	16,885,068	549,465	18,088,556	7,016,019
Deferred income tax
In respect of the current year	185,726	6,044	(95,906)	212,338
Changes in tax rates	(4,425)	(144)	18,337
Changes in estimate for prior years	2,481	81	16,625	(103,021)
Effect of foreign currency exchange differences	76,684	2,495	(83,840)	(8,438)
Deferred income tax	260,466	8,476	(144,784)	100,879
Income tax expense recognized in profit or loss	$ 17,145,534	$ 557,941	$ 17,943,772	$ 7,116,898

Income Tax - Summary of Reconci

Income Tax - Summary of Reconciliation of Income Tax Expense (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Major components of tax expense (income) [abstract]
Profit before income tax	$ 81,763,628	$ 2,660,711	$ 80,193,769	$ 35,768,798
Income tax expense calculated at the statutory rates	35,906,719	1,168,458	33,697,736	16,907,904
Nontaxable expense (income) in determining taxable income	(177,734)	(5,784)	357,936	316,619
Tax-exempt income	(14,789,999)	(481,289)	(14,578,355)	(387,212)
Additional income tax on unappropriated earnings	844,855	27,493	3,684,138	680,649
Income tax credits	(2,514,002)	(81,809)	(1,654,821)	(1,191,387)
The origination and reversal of temporary differences	1,304,931	42,465	78,544	(6,033,652)
Income tax adjustments on prior years	(209,150)	(6,806)	(112,527)	(472,512)
Unrecognized deferred tax liability for temporary differences associated with investments	(3,523,716)	(114,667)	(6,135,120)	(2,616,917)
Unrecognized loss carryforwards	271,730	8,843	288,025
Realized investment loss on merger of subsidiary	0	0		(138,890)
Withholding tax	31,900	1,038	87,175	52,296
Land value increment tax	0	0	117,341
Capital gains tax	0	0	2,113,700
Income tax expense recognized in profit or loss	$ 17,145,534	$ 557,941	$ 17,943,772	$ 7,116,898

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of income taxes [line items]
Taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities recognized	$ 48,035,856	$ 1,563,158	$ 39,480,927
Subsidiaries [member] | China [member]
Disclosure of income taxes [line items]
Reduction tax rate	15%

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Deferred income tax related to employee share options	$ 0	$ 0	$ (9)	$ (1,159)

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Income tax relating to components of other comprehensive income [abstract]
Deferred income tax Related to remeasurement of defined benefit plans	$ (208,482)	$ (6,784)	$ (19,319)	$ 114,559
Unrealized loss on equity instruments at fair value through other comprehensive income	370,091	12,043	(160,084)	(237,460)
Income tax recognized in other comprehensive income	$ 161,609	$ 5,259	$ (179,403)	$ (122,901)

Income Tax - Summary of Current

Income Tax - Summary of Current Tax Assets and Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Current tax assets
Tax refund receivable	$ 623,470	$ 20,289	$ 207,272
Prepaid income tax	125,049	4,069	334,908
Current tax assets	748,519	24,358	542,180
Current tax liabilities
Income tax payable	$ 18,360,792	$ 597,488	$ 16,362,350

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Recognized in Profit or Loss	$ (260,466)	$ (8,476)	$ 144,784	$ (100,879)
Recognized in Other Comprehensive Income	161,609	5,259	(179,403)	(122,901)
Recognized in Equity	0	0	(9)	(1,159)
Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	5,369,010	174,715	5,477,373	4,707,704
Recognized in Profit or Loss	940,256	30,597	627,367	378,400
Recognized in Other Comprehensive Income	(208,482)	(6,784)	(19,319)	114,559
Recognized in Equity			(7)	(999)
Exchange Differences	240,988	7,843	(56,432)	(54,210)
Acquisitions Through Business Combinations				630,135
Disposal of Subsidiary			(659,972)	(298,216)
Balance at December 31	6,341,772	206,371	5,369,010	5,477,373
Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	7,590,197	246,996	7,121,027	5,772,237
Recognized in Profit or Loss	1,200,722	39,073	482,583	479,278
Recognized in Other Comprehensive Income	(370,091)	(12,043)	160,084	237,460
Recognized in Equity			2	160
Exchange Differences	164,304	5,347	27,400	(30,241)
Acquisitions Through Business Combinations				662,928
Disposal of Subsidiary			(200,899)	(795)
Balance at December 31	8,585,132	279,373	7,590,197	7,121,027
Property, plant and equipment [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	90,977	2,960	629,702	544,844
Recognized in Profit or Loss	40,498	1,318	(186,443)	4,632
Exchange Differences	16,953	552	(7,178)	12,435
Acquisitions Through Business Combinations				81,773
Disposal of Subsidiary			(345,104)	(13,982)
Balance at December 31	148,428	4,830	90,977	629,702
Property, plant and equipment [member] | Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	5,916,744	192,540	5,980,387	5,206,617
Recognized in Profit or Loss	63,813	2,076	165,628	427,465
Exchange Differences	57,701	1,878	(42,437)	(29,248)
Acquisitions Through Business Combinations				375,553
Disposal of Subsidiary			(186,834)
Balance at December 31	6,038,258	196,494	5,916,744	5,980,387
Defined benefit obligation [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	1,188,153	38,664	1,370,455	1,078,583
Recognized in Profit or Loss	(123,878)	(4,031)	(115,707)	(36,633)
Recognized in Other Comprehensive Income	(208,482)	(6,784)	(19,319)	114,559
Exchange Differences	6,641	216	(47,276)	1,005
Acquisitions Through Business Combinations				212,941
Balance at December 31	862,434	28,065	1,188,153	1,370,455
Mandatorily at fair value through profit or loss [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	189,350	6,162	112,259	259,507
Recognized in Profit or Loss	18,192	592	77,593	(138,045)
Exchange Differences	252	8	(502)	(7)
Acquisitions Through Business Combinations				2,085
Disposal of Subsidiary				(11,281)
Balance at December 31	207,794	6,762	189,350	112,259
Mandatorily at fair value through profit or loss [member] | Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	12,580	409	6,317	9,192
Recognized in Profit or Loss	519,142	16,894	6,274	(2,942)
Exchange Differences	89	3	(11)	67
Balance at December 31	531,811	17,306	12,580	6,317
Other temporary differences [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	2,870,714	93,417	2,407,910	1,744,949
Recognized in Profit or Loss	718,909	23,394	679,492	679,197
Recognized in Equity			(7)	(999)
Exchange Differences	179,881	5,854	52,399	(45,169)
Acquisitions Through Business Combinations				150,291
Disposal of Subsidiary			(269,080)	(120,359)
Balance at December 31	3,769,504	122,665	2,870,714	2,407,910
Other temporary differences [member] | Deferred tax liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	1,660,873	54,047	1,134,323	556,428
Recognized in Profit or Loss	617,767	20,103	310,681	54,755
Recognized in Other Comprehensive Income	(370,091)	(12,043)	160,084	237,460
Recognized in Equity			2	160
Exchange Differences	106,514	3,466	69,848	(1,060)
Acquisitions Through Business Combinations				287,375
Disposal of Subsidiary			(14,065)	(795)
Balance at December 31	2,015,063	65,573	1,660,873	1,134,323
Temporary differences [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	4,339,194	141,203	4,520,326	3,627,883
Recognized in Profit or Loss	653,721	21,273	454,935	509,151
Recognized in Other Comprehensive Income	(208,482)	(6,784)	(19,319)	114,559
Recognized in Equity			(7)	(999)
Exchange Differences	203,727	6,630	(2,557)	(31,736)
Acquisitions Through Business Combinations				447,090
Disposal of Subsidiary			(614,184)	(145,622)
Balance at December 31	4,988,160	162,322	4,339,194	4,520,326
Unused tax losses [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	638,782	20,787	527,666	542,781
Recognized in Profit or Loss	(166,121)	(5,406)	187,981	(44,651)
Exchange Differences	22,824	743	(31,077)	(915)
Acquisitions Through Business Combinations				183,045
Disposal of Subsidiary			(45,788)	(152,594)
Balance at December 31	495,485	16,124	638,782	527,666
Unused tax credits [member] | Deferred tax assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at January 1	391,034	12,725	429,381	537,040
Recognized in Profit or Loss	452,656	14,730	(15,549)	(86,100)
Exchange Differences	14,437	470	(22,798)	(21,559)
Balance at December 31	$ 858,127	$ 27,925	$ 391,034	$ 429,381

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Loss carry-forward	$ 1,549,286	$ 50,416	$ 1,340,849
Investment credits	94,932	3,089	44,244
Deductible temporary differences	273,290	8,893	241,249
Unrecognized deferred tax assets	$ 1,917,508	$ 62,398	$ 1,626,342

Income Tax - Summary of Unused

Income Tax - Summary of Unused Loss Carry-forward (Detail) - Dec. 31, 2022 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	$ 2,044,771	$ 66,540
2023 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	195,332	6,356
2024 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	172,926	5,627
2025 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	182,921	5,953
2026 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	279,553	9,097
2027 and thereafter [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused loss carry-forward	$ 1,214,039	$ 39,507

Income Tax - Summary of Unuse_2

Income Tax - Summary of Unused Investment Credits (Detail) - 12 months ended Dec. 31, 2022 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Remaining Creditable Amount	$ 2,044,771	$ 66,540
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Remaining Creditable Amount	$ 953,059	31,014
Purchase of machinery and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Expiry Year	2023 and thereafter
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	$ 841,658	27,389
Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Expiry Year	2024 and thereafter
Others [member] | Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Remaining Creditable Amount	$ 111,401	$ 3,625

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, 2022 TWD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 TWD ($) shares	Dec. 31, 2020 TWD ($) shares
Earnings per share [line items]
Profit for the year attributable to owners of the Company	$ 61,501,545	$ 2,001,352	$ 60,150,167	$ 26,970,580
Effect of potentially dilutive ordinary shares:
Potential ordinary shares of the subsidiary	(1,811,449)	(58,947)	(1,056,778)	(521,073)
Earnings used in the computation of diluted earnings per share	$ 59,690,096	$ 1,942,405	$ 59,093,389	$ 26,449,507
Weighted average number of ordinary shares in the computation of basic earnings per share	4,274,687	4,274,687	4,305,348	4,265,732
Effect of potentially dilutive ordinary shares:
Employee share options	40,351	40,351	58,113	22,086
Employees' compensation	1,940	1,940	1,264	815
Employee restricted stock awards	6,445	6,445	943
Weighted average number of ordinary shares in computation of diluted earnings per share	4,323,423	4,323,423	4,365,668	4,288,633

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022
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				1 Months Ended		12 Months Ended
	Feb. 01, 2023 shares	May 31, 2021 shares $ / shares	Dec. 27, 2019	Sep. 30, 2020 shares	Nov. 30, 2019 USD ($) shares	Dec. 31, 2022 USD ($) shares $ / shares	Dec. 31, 2022 TWD ($) shares $ / shares	Dec. 31, 2021 TWD ($) shares $ / shares	Dec. 31, 2020 TWD ($) shares $ / shares	Dec. 31, 2022 TWD ($) $ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares granted				1,140,000
Retained earnings decreased | $									$ 392,447
Options granted					17,167,000
Compensation cost of employee share options						$ 32,211,000	$ 989,843	$ 699,211	955,575
Employee restricted stock awards plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Stock Issued during the period ,Restricted stock award ,shares						15,000,000	15,000,000
Par value per share | $ / shares										$ 10
Fair value of the employee restricted stock award | $						$ 92.4
Exercise price, per share | $ / shares								$ 0
USIE option plans [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Capital surplus decreased | $									1,120,111
USISH option plans [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Capital surplus decreased						$ 4,069,000		$ 58,448	$ 1,010,219	$ 125,049
Options granted						0	0	0	1,140,000
Number of equity instruments other than options granted						0	0	281,000	672,000
USISH option plans [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans					3.0
USISH option plans [member] | Weighted average [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans					4.0
USISH option plans [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans					5.0
ASE Inc. option plans [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share option to purchase of ordinary shares						0.5	0.5
Weighted average exercise price of share options | (per share)						$ 3	$ 92.4	$ 108.8	$ 68.5
The Company 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
Percentage of cash dividend per ordinary share exceeds market price						1.50%	1.50%
USISH core employees stock ownership plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Compensation cost of employee share options | $					$ 6,156,000
Share based compensation number of additional shares to be granted					6,403,000
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
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
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
USISH second share option plan [member] | Phase One [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				1.2 years
USISH second share option plan [member] | Phase Two [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				2.2 years
USISH second share option plan [member] | Phase Three [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				3.2 years
USISH second share option plan [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				2.2
USISH second share option plan [member] | Weighted average [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				3.2
USISH second share option plan [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				4.2 years
USISH restricted share plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans				2 years
Number of equity instruments other than options granted				425,000
Period of lock in of ordinary shares to be issued upon satisfaction of performance conditions				1 year 3 months 18 days
Second Share Options Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Options granted	150,000,000
AMPI Option Plans [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Options granted						3,100,000	3,100,000
AMPI Option Plans [Member] | Share Option [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Valid term of share option plans		10 years
Number of share options, issued		10,000,000
AMPI Option Plans [Member] | Bottom of range [member] | Share Option [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Exercise price, per share | $ / shares		$ 7.5
AMPI Option Plans [Member] | Top of range [member] | Share Option [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Exercise price, per share | $ / shares		$ 30

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Information About ASE Inc. Option Plans (Detail) - The Company Option Plans [member] shares in Thousands	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, beginning balance | shares	96,802	144,767	170,786
Number of options, forfeited | shares	(1,206)	(5,907)	(3,949)
Number of options, expired | shares	0	0	(1,006)
Number of options, exercised | shares	(14,334)	(42,058)	(21,064)
Number of options, Ending balance | shares	81,262	96,802	144,767
Number of options, exercisable, end of year | shares	58,216	49,696	67,388
Weighted average exercise price, Beginning balance | $ / shares	$ 53.3	$ 56.9	$ 57
Weighted average exercise price, Options expired | $ / shares	0	0	40.8
Weighted average exercise price, Options forfeited | $ / shares	51.1	52.3	58
Weighted average exercise price, Options exercised | $ / shares	51.5	61.4	49.2
Weighted average exercise price, Ending balance | $ / shares	50.2	53.3	56.9
Weighted average exercise price, Options exercisable, end of year | $ / shares	$ 51.3	$ 55.5	$ 61.4

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary Of Information About Employee Restricted Stock Awards (Detail) - Employee restricted stock awards plan [Member] - Employee Restricted Stock Award [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments [Line Items]
Balance at January  1	15,000,000	0
Stocks unrestricted	(5,000,000)	0
Stocks granted	0	15,000,000
Balance at December  31	10,000,000	15,000,000

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of ASE Inc. Option Plans Outstanding Share Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
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)	2 years 8 months 12 days	3 years 8 months 12 days
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	$ 47.5	$ 51
Weighted Average Remaining Contractual Life (Years)	5 years 10 months 24 days	6 years 10 months 24 days

Share-based Payment Arrangeme_7

Share-based Payment Arrangements - Summary of Information About USIE Option Plans (Detail) - USIE option plans [member] shares in Thousands	12 Months Ended
	Dec. 31, 2020 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, beginning balance | shares	8,349
Number of options, forfeited | shares	(7)
Number of options, exercised | shares	(8,342)
Number of options, Ending balance | shares	0
Number of options, exercisable, end of year | shares	0
Weighted average exercise price, Beginning balance | $ / shares	$ 2.3
Weighted average exercise price, Options forfeited | $ / shares	2.9
Weighted average exercise price, Options exercised | $ / shares	2.3
Weighted average exercise price, Ending balance | $ / shares	0
Weighted average exercise price, Options exercisable, end of year | $ / shares	$ 0

Share-based Payment Arrangeme_8

Share-based Payment Arrangements - Summary of Information About USISH Option Plans (Detail) ¥ / shares in Units, shares in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2019 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 CNY (¥) shares ¥ / shares	Dec. 31, 2021 shares ¥ / shares $ / shares	Dec. 31, 2021 CNY (¥) shares ¥ / shares	Dec. 31, 2020 CNY (¥) shares ¥ / shares	Dec. 31, 2022 shares ¥ / shares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, granted	17,167
USISH option plans [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, beginning balance			29,486		31,266	35,077
Number of options, granted			0		0	1,140
Number of options, expired			(2,312)		0	0
Number of options, forfeited			(942)		(952)	(636)
Number of options, exercised			(5,986)		(828)	(4,315)
Number of options, Ending balance			20,246		29,486	31,266
Number of options, exercisable, end of year		15,518		19,249	19,249	13,416	15,518
Weighted average exercise price, Beginning balance | ¥ / shares			¥ 14.2		¥ 14.6	¥ 14.5
Weighted average exercise price options granted | ¥ / shares			0		0	21.7
Weighted average exercise price, Options expired | ¥ / shares			13.9		0	0
Weighted average exercise price, Options forfeited | ¥ / shares			13		14.5	14
Weighted average exercise price options exercised | ¥ / shares			12.8		13.8	15.5
Weighted average exercise price, Ending balance | ¥ / shares			¥ 14.5		14.2	14.6
Weighted average exercise price, Options exercisable, end of year | ¥ / shares				¥ 14.8	¥ 14.8	¥ 15.5	¥ 15
Fair value of options granted | ¥			¥ 0		¥ 0
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 | ¥						¥ 7.03
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 | ¥						¥ 8.93
AMPI Option Plans [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of options, beginning balance			0
Number of options, granted			3,100
Number of options, Ending balance			3,100		0
Number of options, exercisable, end of year		0					0
Weighted average exercise price, Beginning balance | $ / shares		$ 0
Weighted average exercise price options granted | $ / shares		30
Weighted average exercise price, Ending balance | $ / shares		30		¥ 0
Weighted average exercise price, Options exercisable, end of year | $ / shares		0
AMPI Option Plans [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted-average fair value of options granted | $ / shares		18
AMPI Option Plans [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Weighted-average fair value of options granted | $ / shares		$ 18.8

Share-based Payment Arrangeme_9

Share-based Payment Arrangements - Summary of USISH's outstanding share options balance sheet (Detail)	12 Months Ended
	Dec. 31, 2022 ¥ / shares	Dec. 31, 2021 ¥ / shares	Dec. 31, 2022 $ / shares
USISH Option Plans [member] | 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	2 years 10 months 24 days	3 years 10 months 24 days
USISH Option Plans [member] | Stock option plans [Member]
Disclosure of range of exercise prices of outstanding share options [Line Items]
Range of Exercise Price Per Share	¥ 12.4	¥ 12.7
Weighted average remaining contractual life of outstanding share options	1 year 10 months 24 days	2 years 10 months 24 days
USISH Option Plans [member] | 2020 Share Options [Member]
Disclosure of range of exercise prices of outstanding share options [Line Items]
Range of Exercise Price Per Share	¥ 20.9	¥ 21.2
Weighted average remaining contractual life of outstanding share options	1 year 10 months 24 days	2 years 10 months 24 days
AMPI Option Plans [Member] | 2022 share options
Disclosure of range of exercise prices of outstanding share options [Line Items]
Range of Exercise Price Per Share | $ / shares			$ 30
Weighted average remaining contractual life of outstanding share options	9 years 3 months 18 days

Share-based Payment Arrangem_10

Share-based Payment Arrangements - Summary of Information About Restricted Shares (Detail) - USISH option plans [member] shares in Thousands	12 Months Ended
	Dec. 31, 2022 shares ¥ / shares	Dec. 31, 2021 shares ¥ / shares	Dec. 31, 2020 shares ¥ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at January  1 | shares	3,565	5,547	6,156
Options granted | shares	0	281	672
Options, expired | shares	(4)	0	0
Options exercised | shares	(395)	(1,780)	(1,281)
Options forfeited | shares	(1,182)	(483)
Balance at December  31 | shares	1,984	3,565	5,547
Options exercisable, end of year | shares	1,715
Fair value of options granted (RMB)	¥ 0	¥ 11.78	¥ 18.55
Exercise Price Per Share, Begining	10.2	12.2	13.3
Exercise Price Per Share, Options granted	0	0	4.9
Exercise Price Per Share, Options expired	0	0	0
Exercise Price Per Share, Options exercised	0	12.7	13.2
Exercise Price Per Share, Options forfeited	12.2	12.1
Exercise Price Per Share, Ending	10.7	10.2	12.2
Exercise Price Per Share, Options exercisable, end of year	¥ 12.4

Share-based Payment Arrangem_11

Share-based Payment Arrangements - Summary of Outstanding Restricted Shares At Balance Sheet (Detail) - USISH option plans [member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2019 restricted stocks [Member]
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items]
Range of Exercise Price Per Share	12.4	12.7
Remaining Contractual Life (Years)	1 year 3 months 18 days	2 years 3 months 18 days
2020 restricted stocks [Member]
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items]
Remaining Contractual Life (Years)		8 months 12 days
2021 restricted stocks [Member]
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items]
Remaining Contractual Life (Years)	8 months 12 days	1 year 8 months 12 days

Share-based Payment Arrangem_12

Share-based Payment Arrangements - Summary of Fair Value using Trinomial Tree Model and Inputs (Detail)	12 Months Ended
	Dec. 31, 2022 yr $ / shares	Dec. 31, 2022 yr ¥ / shares	Dec. 31, 2021 yr ¥ / shares	Dec. 31, 2020 yr ¥ / shares
Trinomial Tree Model [member] | USISH two thousand and twenty share options plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at the grant date | ¥ / shares		¥ 21.55
Exercise price | ¥ / shares		¥ 21.65
Trinomial Tree Model [member] | USISH employee stock ownership restricted stock ownership plan amendment 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at the grant date | $ / shares	$ 30.2
Exercise price | $ / shares	30
Trinomial Tree Model [member] | AMPI Two Thousand And Twenty Two Share Options Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at the grant date | $ / shares	7.5
Exercise price | $ / shares	$ 7.5
Binomial Method [Member] | USISH employee stock ownership restricted stock ownership plan amendment 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at the grant date | ¥ / shares				¥ 24.3
Expected volatility				56.97%
Lock-up periods				1.3
Risk free interest rate				2.63%
Binomial Method [Member] | USISH employee stock ownership restricted stock ownership plan amendment 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share price at the grant date | ¥ / shares			¥ 14.65
Expected volatility			47.15%
Lock-up periods			1.3
Risk free interest rate			2.34%
Bottom of range [member] | Trinomial Tree Model [member] | USISH two thousand and twenty share options plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	48.14%	48.14%
Expected lives	2.2	2.2
Risk free interest rate	2.80%	2.80%
Bottom of range [member] | Trinomial Tree Model [member] | USISH employee stock ownership restricted stock ownership plan amendment 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	65.85%	65.85%
Expected lives	5.8	5.8
Risk free interest rate	1.11%	1.11%
Bottom of range [member] | Trinomial Tree Model [member] | AMPI Two Thousand And Twenty Two Share Options Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	65.35%	65.35%
Expected lives	6	6
Risk free interest rate	1.15%	1.15%
Top of range [member] | Trinomial Tree Model [member] | USISH two thousand and twenty share options plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	53.57%	53.57%
Expected lives	4.2	4.2
Risk free interest rate	2.99%	2.99%
Top of range [member] | Trinomial Tree Model [member] | USISH employee stock ownership restricted stock ownership plan amendment 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	67.29%	67.29%
Expected lives	6.8	6.8
Risk free interest rate	1.15%	1.15%
Top of range [member] | Trinomial Tree Model [member] | AMPI Two Thousand And Twenty Two Share Options Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Expected volatility	67.78%	67.78%
Expected lives	7	7
Risk free interest rate	1.19%	1.19%

Business Combinations - Summary

Business Combinations - Summary of Subsidiary Acquired (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)
FAFG [member]
Disclosure of detailed information about business combination [Line Items]
Principal Activity	Holding company and the group engaged in the design and manufacturing of electronic components
Date of Acquisition	Dec. 01, 2020
Proportion of Voting Equity Interests Acquired	100%
Cash Consideration	$ 12,443,637
ITGEU [member]
Disclosure of detailed information about business combination [Line Items]
Principal Activity	Trading company
Date of Acquisition	Oct. 21, 2021
Proportion of Voting Equity Interests Acquired	100%
Cash Consideration	$ 50,368
SER [Member]
Disclosure of detailed information about business combination [Line Items]
Principal Activity	Engaged in the design and manufacturing of electronic components
Date of Acquisition	Nov. 02, 2021
Proportion of Voting Equity Interests Acquired	100%
Cash Consideration	$ 217,919

Business Combinations - Additio

Business Combinations - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2020 USD ($) shares	Dec. 31, 2022	Nov. 01, 2021
Disclosure of subsidiaries [Line Items]
Revenue from continuing operations	$ 570,363,380	$ 497,146,285
Profit from continuing operations	$ 62,277,713	28,833,916
USIFR [Member]
Disclosure of subsidiaries [Line Items]
Percentage of voting equity interests acquired					100%
Proceeds From Sale Of Restricted Investments		385,735
Proceeds from Decommissioning Trust Fund Assets		294,244
Proceed From the issue of Other investment		91,491
Top of range [member]
Disclosure of subsidiaries [Line Items]
Contingent consideration recognised as of acquisition date			$ 42,805
USIFR [Member]
Disclosure of subsidiaries [Line Items]
Consideration paid in cash for shares		10,800,558	368,753
Arrangement for contingent consideration by making deposit to trust fund		$ 294,244	$ 10,122
UGPL [Member]
Disclosure of subsidiaries [Line Items]
Number of shares issued | shares			25,940
FAFG [Member]
Disclosure of subsidiaries [Line Items]
Percentage of Ownership (%)		100%	100%
Percentage of voting equity interests acquired				100%

Business Combinations - Summa_2

Business Combinations - Summary of Consideration Transferred in business combination (Detail) $ in Thousands	Dec. 31, 2022 TWD ($)
FAFG [member]
Disclosure of detailed information about business combination [line items]
Cash	$ 11,094,802
Fair value of identifiable net assets acquired	9,876,084
FAFG [member] | Consideration transferred [member]
Disclosure of detailed information about business combination [line items]
Cash	11,094,802
Equity instrument issued	1,734,570
Contingent consideration arrangement	(385,735)
Fair value of identifiable net assets acquired	12,443,637
ITGEU [member]
Disclosure of detailed information about business combination [line items]
Fair value of identifiable net assets acquired	83,482
ITGEU [member] | Consideration transferred [member]
Disclosure of detailed information about business combination [line items]
Cash	50,368
Fair value of identifiable net assets acquired	50,368
SER [Member]
Disclosure of detailed information about business combination [line items]
Fair value of identifiable net assets acquired	217,919
SER [Member] | Consideration transferred [member]
Disclosure of detailed information about business combination [line items]
Cash	217,919
Fair value of identifiable net assets acquired	$ 217,919

Business Combinations - Summa_3

Business Combinations - Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition (Detail) $ in Thousands	Dec. 31, 2022 TWD ($)
FAFG [member]
Disclosure of detailed information about business combination [Line Items]
Cash and cash equivalents	$ 2,349,164
Trade and other receivables	4,434,296
Inventories	4,836,819
Property, plant and equipment	2,882,720
Intangible assets	1,541,155
Others	1,919,118
Trade and other payables	(4,575,720)
Borrowings and bonds payables	(356,417)
Others	(3,155,051)
Fair value of identifiable net assets acquired	9,876,084
ITGEU
Disclosure of detailed information about business combination [Line Items]
Cash and cash equivalents	68,719
Trade and other receivables	41,832
Property, plant and equipment	94
Intangible assets	32
Others	2,828
Trade and other payables	(29,165)
Others	(858)
Fair value of identifiable net assets acquired	83,482
SER [Member]
Disclosure of detailed information about business combination [Line Items]
Cash and cash equivalents	18,850
Trade and other receivables	40,671
Inventories	375,912
Property, plant and equipment	37,672
Intangible assets	368
Others	186,377
Trade and other payables	(214,883)
Others	(227,048)
Fair value of identifiable net assets acquired	$ 217,919

Business Combinations - Summa_4

Business Combinations - Summary of Goodwill Recognized on Acquisitions (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Disclosure of detailed information about business combination [Line Items]
Goodwill	$ 52,313,399	$ 1,702,356	$ 52,072,413	$ 1,694,514	$ 52,709,053	$ 50,198,436
FAFG [member]
Disclosure of detailed information about business combination [Line Items]
Total consideration	12,443,637
Add: Non-controlling interests	289
Less: Fair value of identifiable net assets acquired	(9,876,084)
Goodwill	2,567,842
ITGEU
Disclosure of detailed information about business combination [Line Items]
Total consideration	50,368
Less: Fair value of identifiable net assets acquired	(83,482)
Goodwill	(33,114)
SER [Member]
Disclosure of detailed information about business combination [Line Items]
Total consideration	217,919
Less: Fair value of identifiable net assets acquired	$ (217,919)

Business Combinations - Summa_5

Business Combinations - Summary of Net Cash Outflow (Inflow) on Acquisition of Subsidiary (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2020 CNY (¥)	Dec. 31, 2022 TWD ($)
Disclosure of detailed information about business combination [Line Items]
Net cash outflow (inflow) on acquisition of subsidiaries | ¥	¥ 966,000
FAFG [member]
Disclosure of detailed information about business combination [Line Items]
Total consideration		$ 12,443,637
Total consideration		11,094,802
Less: Cash and cash equivalent acquired		(2,349,164)
Net cash outflow (inflow) on acquisition of subsidiaries		8,745,638
ITGEU
Disclosure of detailed information about business combination [Line Items]
Total consideration		50,368
Less: Cash and cash equivalent acquired		(68,719)
Net cash outflow (inflow) on acquisition of subsidiaries		(18,351)
SER [Member]
Disclosure of detailed information about business combination [Line Items]
Total consideration		217,919
Less: Cash and cash equivalent acquired		(18,850)
Net cash outflow (inflow) on acquisition of subsidiaries		$ 199,069

Business Combinations - Summa_6

Business Combinations - Summary of Impact of Acquisitions by Comprehensive Income (Detail) - TWD ($) $ in Thousands	1 Months Ended	2 Months Ended
	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2021
FAFG [member]
Disclosure of detailed information about business combination [Line Items]
Operating revenue	$ 2,043,440
Net Profit (loss)	$ 91,179
ITGEU
Disclosure of detailed information about business combination [Line Items]
Operating revenue		$ 75,221
Net Profit (loss)		$ (4,593)
SER [Member]
Disclosure of detailed information about business combination [Line Items]
Operating revenue			$ 225,017
Net Profit (loss)			$ (508)

Business Combinations - Summa_7

Business Combinations - Summary of Identification of the Difference Between the Cost of the Investment and the Group's Share of FAFG's Net Fair Value Of Identifiable Assets And Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Inventories	$ 87,337,475	$ 2,842,092	$ 67,832,981
Financial assets at fair value through profit or loss – non-current	2,108,994	68,630	2,502,834
Property, plant and equipment	268,234,618	8,728,754	239,867,550
Right-of-use assets	11,060,783	359,934	10,680,262
Goodwill	52,313,399	1,702,356	52,072,413	$ 1,694,514	$ 52,709,053	$ 50,198,436
Deferred tax liabilities	8,585,132	279,373	7,590,197
Non-controlling interests	$ 18,608,124	$ 605,536	$ 14,544,415
After Retrospectively Adjusted [Member]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Inventories					48,590,434
Financial assets at fair value through profit or loss – non-current					2,180,978
Property, plant and equipment					234,365,397
Right-of-use assets					8,741,807
Goodwill					52,709,053
Other intangible assets					27,711,771
Deferred tax liabilities					7,121,027
Non-controlling interests					15,622,009
Before Retrospectively Adjusted [Member]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Inventories					48,516,459
Financial assets at fair value through profit or loss – non-current					1,793,188
Property, plant and equipment					233,207,324
Right-of-use assets					8,620,612
Goodwill					54,777,439
Other intangible assets					26,808,668
Deferred tax liabilities					6,551,233
Non-controlling interests					$ 15,616,053

Disposal of Subsidiaries - Summ

Disposal of Subsidiaries - Summary of Analysis of Assets and Liabilities on Date Control was Lost (Detail) - SPIL Cayman Holdings Limited [member] - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 2,625,715	$ 200,347
Inventories	2,284,880	239,865
Other current assets	1,215,992	111,913
Trade and other receivables	4,505,531	318,425
Non-Current Assets
Property, plant and equipment	16,693,129	7,546,413
Right-of-use assets	181,855	812,861
Investment property	787,250
Goodwill	310,711
Deferred tax assets	659,972	298,217
Other non-current assets	308,500	43,482
Current Liabilities
Short-term borrowings	(2,443,005)
Trade and other payables	(5,949,592)	(1,739,330)
Current portion of long-term borrowings		(1,746,000)
Other current liabilities	(647,027)	(24,564)
Non-Current Liabilities
Long-term borrowings		(2,947,682)
Deferred tax liabilities	(200,899)	(796)
Lease liabilities – non-current	(8,150)
Other non-current liabilities	(156,863)
Net assets disposed of	$ 20,167,999	$ 3,113,151

Disposal of Subsidiaries - Su_2

Disposal of Subsidiaries - Summary of Gain on Disposal of Subsidiaries (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2020 CNY (¥)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of gain from disposals of subsidiaries [line items]
Total consideration | ¥	¥ 966,000
SPIL Cayman Holdings Limited [member]
Disclosure of gain from disposals of subsidiaries [line items]
Total consideration		$ 36,939,133	$ 4,078,844
Net assets disposed of		(20,167,999)	(3,113,151)
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control		569,284	(162,940)
Gain on disposal of		$ 17,340,418	$ 802,753

Disposal of Subsidiaries - Su_3

Disposal of Subsidiaries - Summary of Net Cash Inflow on Disposal of Susbsidiaries (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2020 CNY (¥)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure Of Net Cash Inflow On Disposal Of Subsidiaries [Line Items]
Consideration received in cash and cash equivalents | ¥	¥ 966,000
SPIL Cayman Holdings Limited [member]
Disclosure Of Net Cash Inflow On Disposal Of Subsidiaries [Line Items]
Consideration received in cash and cash equivalents		$ 36,939,133	$ 4,078,844
Less: Cash and cash equivalent balances disposed of		(2,625,715)	(200,347)
Other receivables (the outstanding receivables of consideration, net of relevant expenditure)		(10,533,600)	(161,458)
Net cash inflow on disposals of subsidiaries		$ 23,779,818	$ 3,717,039

Disposal of Subsidiaries - Addi

Disposal of Subsidiaries - Additional Information (Detail) - CNY (¥) ¥ in Thousands			1 Months Ended	12 Months Ended
	Mar. 17, 2023	Mar. 15, 2023	Sep. 30, 2020	Dec. 31, 2021
Disposal of Subsidiaries [Line Items]
Total consideration			¥ 966,000
Alternative Consideration Shares [Member] | Major ordinary share transactions [member]
Disposal of Subsidiaries [Line Items]
Description of alternative consideration shares settlement		If the counterparty’s affiliate fail to offer us the Alternative Consideration Shares within 12 months following the signing date of the Agreement, the counterparty and its affiliates should pay us the Receivables within 5 months after the expiry of the 12-month period.
Top of range [member] | Changes In Expiration Period Of Other Receivables [Member]
Disposal of Subsidiaries [Line Items]
Expiration Period Of Other Receivables	15 months
Bottom of range [member] | Changes In Expiration Period Of Other Receivables [Member]
Disposal of Subsidiaries [Line Items]
Expiration Period Of Other Receivables	6 months
Shenzhen Hiwin System Limited [Member]
Disposal of Subsidiaries [Line Items]
Percentage of Ownership (%)			100%
GAPT Holdings limited [Member]
Disposal of Subsidiaries [Line Items]
Percentage of Ownership (%)				100%

Equity Transaction with Non-c_2

Equity Transaction with Non-controlling Interests - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, shares in Thousands, $ in Thousands, $ in Thousands		1 Months Ended		12 Months Ended
	May 31, 2020 CNY (¥)	Dec. 31, 2021 TWD ($) shares	Sep. 30, 2020 $ / shares	Dec. 31, 2021 TWD ($) $ / shares shares	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 TWD ($) shares	Sep. 30, 2022 USD ($) shares	Dec. 01, 2021 TWD ($)	Sep. 30, 2021 TWD ($) shares	Dec. 31, 2020 TWD ($)	Sep. 01, 2020 TWD ($) shares
USI Enterprise Limited ("USIE") [member]
Increase (decrease) in capital surplus | $		$ 2,093,787		$ 2,093,787					$ 47,171		$ 2,760,175	$ 780,533
Number of shares approved for repurchase | shares		9,137		9,137								10,308
Shares repurchase price per share | $ / shares			$ 19.47	$ 17.2
USI Enterprise Limited ("USIE") [member] | Bottom of range [member]
Percentage of increase in shareholdings		95.85%	95%
USI Enterprise Limited ("USIE") [member] | Top of range [member]
Percentage of increase in shareholdings		100%	99.62%
USISH [Member]
Increase (decrease) in capital surplus		$ 436,927		$ 436,927	$ 211,184	$ 6,872	$ 8,963	$ 292		$ 11,277
Number of shares approved for repurchase | shares							9,356	9,356		16,042
USIPL [Member]
Increase (decrease) in capital surplus | $											$ 13,502
Amount of shareholdings | ¥	¥ 24,500
Percentage of shareholdings	40%
USIPL [Member] | Bottom of range [member]
Percentage of increase in ownership	60%
USIPL [Member] | Top of range [member]
Percentage of increase in ownership	100%

Cash Flow Information - Summary

Cash Flow Information - Summary of Non-cash Investing Activities (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Payments for property, plant and equipment
Purchase of property, plant and equipment	$ 75,800,574	$ 2,466,664	$ 74,417,541	$ 59,024,201
Increase (decrease) in other non-current assets	(5,480)	(178)	1,184,927	78,291
Decrease (increase) in other payables	(3,096,926)	(100,779)	(4,671,228)	3,029,162
Capitalized borrowing costs	(58,263)	(1,896)	(25,581)	(54,208)
Payments for property, plant and equipment	72,639,905	2,363,811	70,905,659	62,077,446
Proceeds from disposal of property, plant and equipment
Consideration from disposal of property, plant and equipment	612,213	19,922	1,128,850	5,184,925
Decrease (increase) in other non-current assets	134,760	4,385	(134,760)
Decrease (increase) in other receivables	2,784	91	610,912	(735,812)
Proceeds from disposal of property, plant and equipment	$ 749,757	$ 24,398	$ 1,605,002	$ 4,449,113

Cash Flow Information - Change

Cash Flow Information - Change in Liabilities Arising From Financing Activities (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of non-cash investing activities [line items]
Beginning balance	$ 227,176,140	$ 7,392,650	$ 209,117,966	$ 223,982,006
Net financing cash flows	(32,224,610)	(1,048,637)	21,435,763	(9,129,670)
Interest under operating activities	1,394	45	800	111
Rent expense under operating activities	(1,904)	(62)	(184)	(7,729)
Equity components of convertible bonds and embedded derivative liability	(1,092,004)	(35,535)	(399,955)
Non-cash changes
Additions to lease liabilities	1,379,342	44,886	2,037,665	584,642
Amortization of issuance cost	297,446	9,679	351,262	171,232
Convertible bonds issued by subsidiaries and converted to ordinary shares	(171)	(6)	(102)
Lease modifications	(117,549)	(3,825)	(58,799)	(289,687)
Adjustments for government subsidy	(46,672)	(1,519)		41,650
Acquisition of subsidiaries (Note 29)			180,745	990,023
Disposal of subsidiaries (Note 30)			(2,475,660)	(4,694,352)
Reclassification			380,292
Effects of foreign currency exchange	6,907,980	224,798	(3,393,653)	(2,530,260)
Ending balance	202,279,392	6,582,474	227,176,140	209,117,966
Income tax paid
Operating activities	14,250,527	463,733	7,423,947	5,536,077
Investing activities	842,440	27,414	570,700
Total taxes paid	15,092,967	491,147	7,994,647	5,536,077
Short-term borrowings [member]
Disclosure of non-cash investing activities [line items]
Beginning balance	41,036,429	1,335,387	34,597,858	40,572,329
Net financing cash flows	1,866,253	60,731	10,043,398	(1,502,323)
Non-cash changes
Short-term borrowings transferred to long-term borrowings				(3,850,000)
Acquisition of subsidiaries (Note 29)				356,417
Disposal of subsidiaries (Note 30)			(2,443,005)
Long-term borrowings transferred to short-term borrowings	1,522,294	49,538
Effects of foreign currency exchange	2,306,154	75,045	(1,161,822)	(978,565)
Ending balance	46,731,130	1,520,701	41,036,429	34,597,858
Bonds payable [member]
Disclosure of non-cash investing activities [line items]
Beginning balance	52,267,337	1,700,857	56,253,554	36,522,155
Net financing cash flows	(3,539,423)	(115,178)	(3,719,057)	19,717,149
Equity components of convertible bonds and embedded derivative liability	(1,092,004)	(35,535)	(399,955)
Non-cash changes
Amortization of issuance cost	182,759	5,947	126,283	14,250
Convertible bonds issued by subsidiaries and converted to ordinary shares	(171)	(6)	(102)
Effects of foreign currency exchange	31,826	1,036	6,614
Ending balance	47,850,324	1,557,121	52,267,337	56,253,554
Long-term borrowings [member]
Disclosure of non-cash investing activities [line items]
Beginning balance	126,472,490	4,115,603	112,390,724	141,078,598
Net financing cash flows	(29,516,421)	(960,509)	16,018,825	(26,500,139)
Non-cash changes
Amortization of issuance cost	114,687	3,732	224,979	156,982
Short-term borrowings transferred to long-term borrowings				3,850,000
Adjustments for government subsidy	(46,672)	(1,519)		41,650
Disposal of subsidiaries (Note 30)				(4,693,682)
Long-term borrowings transferred to short-term borrowings	(1,522,294)	(49,538)
Effects of foreign currency exchange	4,487,661	146,037	(2,162,038)	(1,542,685)
Ending balance	99,989,451	3,253,806	126,472,490	112,390,724
Lease liabilities [member]
Disclosure of non-cash investing activities [line items]
Beginning balance	7,399,884	240,803	5,875,830	5,808,924
Net financing cash flows	(1,035,019)	(33,681)	(907,403)	(844,357)
Interest under operating activities	1,394	45	800	111
Rent expense under operating activities	(1,904)	(62)	(184)	(7,729)
Non-cash changes
Additions to lease liabilities	1,379,342	44,886	2,037,665	584,642
Lease modifications	(117,549)	(3,825)	(58,799)	(289,687)
Acquisition of subsidiaries (Note 29)			180,745	633,606
Disposal of subsidiaries (Note 30)			(32,655)	(670)
Reclassification			380,292
Effects of foreign currency exchange	82,339	2,680	(76,407)	(9,010)
Ending balance	$ 7,708,487	$ 250,846	$ 7,399,884	$ 5,875,830

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Bonds payable	$ 47,850,324	$ 1,557,121	$ 52,267,337
Fair value [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	$ 47,027,018	$ 1,530,329	$ 52,429,758

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	$ 8,934,151	$ 290,731	$ 5,436,280
Unsecured subordinate corporate bonds	1,059,712	34,485	1,076,458
Trade receivables, net	5,402,714	175,812	6,092,462
Financial assets at FVTOCI	6,944,985	226,000	8,112,274
Financial liabilities at FVTPL	626,760	20,396	417,660
Swap contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	3,205,828	104,323	85,629
Financial liabilities at FVTPL	543,547	17,688	360,797
Forward exchange contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	246,710	8,028	23,373
Financial liabilities at FVTPL	83,213	2,708	56,863
Quoted ordinary shares [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	45,683	1,486	102,124
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	2,521,964	82,069	2,683,193
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	293,385	9,547	334,223
Unquoted preferred shares [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	13,883	452	11,245
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	628,156	20,441	583,270
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	1,599,932	52,064	1,322,686
Unquoted ordinary shares [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	419,491	13,651	820,779
Contingent considerations [member] | Non derivative financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	438,176	14,259	394,943
Limited partnership [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	3,502	114	9,206
Target redemption forward contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			500
Call option and put option of convertible bonds [Member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			8,463
Level 1 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	2,815,349	91,616	3,017,416
Financial assets at FVTOCI	45,683	1,486	102,124
Level 1 of fair value hierarchy [member] | Quoted ordinary shares [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	45,683	1,486	102,124
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	2,521,964	82,069	2,683,193
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	293,385	9,547	334,223
Level 2 of fair value hierarchy [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	3,452,538	112,351	117,965
Financial liabilities at FVTPL	626,760	20,396	417,660
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	3,205,828	104,323	85,629
Financial liabilities at FVTPL	543,547	17,688	360,797
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 assets mandatorily classified as at FVTPL	246,710	8,028	23,373
Financial liabilities at FVTPL	83,213	2,708	56,863
Level 2 of fair value hierarchy [Member] | Target redemption forward contracts [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			500
Level 2 of fair value hierarchy [Member] | Call option and put option of convertible bonds [Member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL			8,463
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	2,666,264	86,764	2,300,899
Unsecured subordinate corporate bonds	1,059,712	34,485	1,076,458
Trade receivables, net	5,402,714	175,812	6,092,462
Financial assets at FVTOCI	6,899,302	224,514	8,010,150
Level 3 of fair value hierarchy [member] | Unquoted preferred shares [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	13,883	452	11,245
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	628,156	20,441	583,270
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	1,599,932	52,064	1,322,686
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	419,491	13,651	820,779
Level 3 of fair value hierarchy [member] | Contingent considerations [member] | Non derivative financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets mandatorily classified as at FVTPL	438,176	14,259	394,943
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	$ 3,502	$ 114	$ 9,206

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about financial instruments [line items]
Increase percentage of significant unobservable inputs discount rate	1%	1%	1%
Fair value of unquoted shares decreased	$ 6,600		$ 19,300		$ 215
Fair value of bonds decreased	$ 3,000	$ 98	$ 4,000
Percentage of trade receivables	30%		33%		30%
Bottom of range [member] | Actuarial assumption of discount rates [member]
Disclosure of detailed information about financial instruments [line items]
Significant unobservable inputs discount rate	10%	10%
Top of range [member] | Actuarial assumption of discount rates [member]
Disclosure of detailed information about financial instruments [line items]
Significant unobservable inputs discount rate	20%	20%
Floating interest rate [member]
Disclosure of detailed information about financial instruments [line items]
Increase decrease in profit before tax	$ 794,000	$ 25,838	$ 959,000	$ 862,000
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Value at risk	60,000		38,000	35,000	$ 1,952
Other price risk [member]
Disclosure of detailed information about financial instruments [line items]
Increase decrease in profit before tax	$ 50,000	$ 1,627	$ 49,000	$ 59,000
Equity debt ratio	1%	1%	1%	1%
Increase decrease in other comprehensive income	$ 5,000	$ 163	$ 9,000	$ 7,000

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of fair value measurement of assets [line items]
Beginning Balance	$ 673,265,899
Net increase (decrease) in trade receivables	754,156	$ 24,541	$ (27,957,812)	$ (9,396,304)
Exercise of call option	(1,069,255)	(34,795)	(2,727,915)	(1,934,530)
Ending Balance	707,589,842	23,026,029	673,265,899
Available-for-sale [member] | Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Beginning Balance	10,311,050	335,537	4,265,531	4,806,179
Recognized in profit or loss	100,739	3,278	131,276	(17,941)
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI)	(383,608)	(12,483)	193,448	(151,992)
Recognized in other comprehensive income (effects of foreign currency exchange)	200,973	6,540	(84,122)	(31,017)
Net increase (decrease) in trade receivables	3,655,963	118,971	18,210,321	6,005,816
Trade receivables factoring (purchases)	(4,345,711)	(141,416)	(12,744,272)	(7,409,093)
Purchases	372,341	12,117	491,292	1,152,402
Disposals	(346,181)	(11,266)	(122,666)	(450,625)
Exercise of call option				(25,988)
Reclassify			(29,758)
Acquisition through business combinations				387,790
Ending Balance	9,565,566	311,278	10,311,050	4,265,531
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	2,300,899	74,875	1,897,984	1,005,714
Recognized in profit or loss	100,134	3,258	131,276	(17,941)
Recognized in other comprehensive income (effects of foreign currency exchange)	195,415	6,359	(79,614)	(15,455)
Purchases	338,016	11,000	459,046	893,234
Disposals	(268,200)	(8,728)	(107,793)	(329,370)
Exercise of call option				(25,988)
Acquisition through business combinations				387,790
Ending Balance	2,666,264	86,764	2,300,899	1,897,984
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL debt instrument [member]
Disclosure of fair value measurement of assets [line items]
Recognized in profit or loss	605	20
Net increase (decrease) in trade receivables	4,330,075	140,907	3,269,782	370,110
Trade receivables factoring (purchases)	(4,330,075)	(140,907)	(3,269,782)	(370,110)
Purchases	14,325	466
Disposals	(14,930)	(486)
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	841,231	27,375	728,398	755,903
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI)	(366,862)	(11,938)	129,726	(149,856)
Recognized in other comprehensive income (effects of foreign currency exchange)	5,558	181	(4,508)	(15,562)
Purchases	20,000	651	32,246	259,168
Disposals	(63,051)	(2,052)	(14,873)	(121,255)
Reclassify			(29,758)
Ending Balance	436,876	14,217	841,231	728,398
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	7,168,920	233,287	1,639,149	3,044,562
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI)	(16,746)	(545)	63,722	(2,136)
Net increase (decrease) in trade receivables	(674,112)	(21,936)	14,940,539	5,635,706
Trade receivables factoring (purchases)	(15,636)	(509)	(9,474,490)	(7,038,983)
Ending Balance	$ 6,462,426	$ 210,297	$ 7,168,920	$ 1,639,149

Financial Instruments - Summa_4

Financial Instruments - Summary of Categories of Financial Instruments (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Mandatorily at FVTPL	$ 8,934,151	$ 290,731	$ 5,436,280
Measured at amortized cost (Note 1)	188,733,772	6,141,678	200,732,680
Trade receivables, net	114,646,999	3,730,784	115,462,210
Held for trading	626,760	20,396	417,660
Financial liabilities for hedging	12,204,620	397,157	11,497,896
Measured at amortized cost (Note 2)	318,478,685	10,363,771	339,445,544
Financial assets at fair value through other comprehensive income, category [member]
Disclosure of detailed information about financial instruments [line items]
Equity instruments	482,559	15,703	943,354
Debt instruments	1,059,712	34,485	1,076,458
Trade receivables, net	$ 5,402,714	$ 175,812	$ 6,092,462

Financial Instruments - Summa_5

Financial Instruments - Summary of Detailed Information About Hedges (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Disclosure of detailed information about hedges [line items]
Financial liabilities for hedging – current	$ 12,204,620	$ 397,157	$ 6,716,965
Fair value hedge of borrowings denominated in foreign currencies [member]
Disclosure of detailed information about hedges [line items]
Financial liabilities for hedging – current	3,278,805	106,697	2,954,921
Hedges of net investment in foreign operations [member]
Disclosure of detailed information about hedges [line items]
Financial liabilities for hedging – current	$ 8,925,815	$ 290,460	3,762,044
Financial liabilities for hedging – non-current			$ 4,780,931

Financial Instruments - Summa_6

Financial Instruments - Summary of Detailed Information About Hedges Items (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2022 USD ($)
Borrowings denominated in foreign currencies [member]
Disclosure of detailed information about hedged items [line items]
Hedged item, assets	$ 2,282,243		$ 2,318,517	$ 74,568
Fair value hedge of borrowings denominated in foreign currencies [member]
Disclosure of detailed information about hedged items [line items]
Change in Value Used for Calculating Hedge Ineffectiveness, Hedging Instrument	(323,884)	$ (10,540)	94,145
Hedged item, assets	323,884		(94,145)	10,540
Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item, Asset	87,522		(236,362)	2,848
Hedges of net investment in foreign operations [member]
Disclosure of detailed information about hedged items [line items]
Change in Value Used for Calculating Hedge Ineffectiveness, Hedging Instrument	(509,229)	$ (16,571)	(738,600)
Hedged item, assets	509,229		738,600	16,571
Accumulated Gains or Losses in Other Equity, Continuing Hedges	$ 673,005		$ 163,776	$ 21,901

Financial Instruments - Summa_7

Financial Instruments - Summary of Interest Rate Risk (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Fair value interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 16,434,562	$ 534,805	$ 5,474,105
Financial liabilities	91,152,265	2,966,231	76,206,394
Cash flow interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	41,964,775	1,365,596	69,654,969
Financial liabilities	$ 121,370,564	$ 3,949,579	$ 158,557,225

Financial Instruments - Summa_8

Financial Instruments - Summary of Maturity Analysis for Non-derivative Financial Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Less than 1 month [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	$ 87,258,757	$ 2,839,530	$ 75,266,483
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	120,733	3,929	84,978
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	65,356,106	2,126,785	52,353,176
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	9,251,237	301,049	12,565,548
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	12,530,681	407,767	10,262,781
1 to 3 months [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	54,280,316	1,766,362	56,572,557
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	201,686	6,563	157,710
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	33,887,460	1,102,748	48,140,652
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	10,982,036	357,372	5,180,527
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	9,209,134	299,679	3,093,668
3 months to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	30,644,761	997,227	37,298,883
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	790,427	25,722	687,144
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	11,145,612	362,695	10,216,253
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	9,652,804	314,117	13,416,893
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	9,055,918	294,693	12,978,593
1-5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	141,300,566	4,598,131	158,925,804
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	2,685,977	87,406	2,585,624
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	20,498	667	291,480
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	93,837,521	3,053,613	112,493,242
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	44,756,570	1,456,445	43,555,458
More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	10,899,888	354,699	18,018,340
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	5,147,266	167,500	4,929,602
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	74,643	2,429	114,201
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	5,648,699	183,817	7,494,670
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	$ 29,280	$ 953	$ 5,479,867

Financial Instruments - Summa_9

Financial Instruments - Summary of Detailed Information about Maturity Analysis of Obligation under Leases (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
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	$ 1,112,846	$ 36,214	$ 929,832
1-5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities undiscounted amounts	141,300,566	4,598,131	158,925,804
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	2,685,977	87,406	2,585,624
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	1,536,779	50,009	1,731,995
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	939,751	30,581	883,335
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	881,803	28,695	802,765
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	$ 1,788,933	$ 58,215	$ 1,511,507

Financial Instruments - Summ_10

Financial Instruments - Summary of Maturity Analysis for Derivative Financial Instruments (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Less than 1 month [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	$ 471,740	$ 15,351	$ (52,779)
Less than 1 month [member] | Forward exchange contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Net settled	(11,136)	(362)	(21,379)
Gross settled	88,488	2,880	1,956
Less than 1 month [member] | Forward exchange contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	13,398,921	436,021	2,382,315
Less than 1 month [member] | Forward exchange contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	(13,310,433)	(433,141)	(2,380,359)
Less than 1 month [member] | Swap contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	383,252	12,471	(55,266)
Less than 1 month [member] | Swap contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	32,274,691	1,050,266	23,759,435
Less than 1 month [member] | Swap contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	(31,891,439)	(1,037,795)	(23,814,701)
Less than 1 month [member] | Target redemption forward contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			531
Less than 1 month [member] | Target redemption forward contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			19,376
Less than 1 month [member] | Target redemption forward contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			(18,845)
1 to 3 months [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	1,413,903	46,011	(8,075)
1 to 3 months [member] | Forward exchange contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Net settled	11,994	390	(1,410)
Gross settled	828	27	32,722
1 to 3 months [member] | Forward exchange contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	4,688,786	152,580	6,817,411
1 to 3 months [member] | Forward exchange contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	(4,687,958)	(152,553)	(6,784,689)
1 to 3 months [member] | Swap contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	1,413,075	45,984	(41,992)
1 to 3 months [member] | Swap contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	16,429,850	534,652	21,272,450
1 to 3 months [member] | Swap contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	(15,016,775)	(488,668)	(21,314,442)
1 to 3 months [member] | Target redemption forward contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			1,195
1 to 3 months [member] | Target redemption forward contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			43,596
1 to 3 months [member] | Target redemption forward contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			(42,401)
3 months to 1 year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	2,415,161	78,592	(116,984)
3 months to 1 year [member] | Forward exchange contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	65,442	2,129	5,676
3 months to 1 year [member] | Forward exchange contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	599,796	19,518	531,596
3 months to 1 year [member] | Forward exchange contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	(534,354)	(17,389)	(525,920)
3 months to 1 year [member] | Swap contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	2,349,719	76,463	(123,633)
3 months to 1 year [member] | Swap contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	62,187,750	2,023,682	37,841,805
3 months to 1 year [member] | Swap contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled	$ (59,838,031)	$ (1,947,219)	(37,965,438)
3 months to 1 year [member] | Target redemption forward contracts [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			973
3 months to 1 year [member] | Target redemption forward contracts [member] | Inflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			33,216
3 months to 1 year [member] | Target redemption forward contracts [member] | Outflows [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Gross settled			$ (32,243)

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) $ in Thousands	Sep. 30, 2021 TWD ($)
HC associates [Member]
Disclosure of transactions between related parties [line items]
Real estate properties acquired	$ 2,362,000

Related Party Transactions - Su

Related Party Transactions - Summary of Transactions Between Related Parties (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of transactions between related parties [line items]
Amount contributed related party transactions	$ 120,000	$ 3,805	$ 110,000	$ 100,000
ASE Cultural and Educational Foundation [member]
Disclosure of transactions between related parties [line items]
Amount contributed related party transactions	20,000	651	10,000	0
ASE Environmental Protection And Sustainability Foundation [Member]
Disclosure of transactions between related parties [line items]
Amount contributed related party transactions	$ 100,000	$ 3,254	$ 100,000	$ 100,000

Related Party Transactions - _2

Related Party Transactions - Summary of Compensation to Key Management Personnel (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of transactions between related parties [abstract]
Short-term employee benefits	$ 1,962,298	$ 63,856	$ 1,744,903	$ 1,264,980
Post-employment benefits	4,344	141	3,505	2,007
Share-based payments	445,287	14,490	163,697	153,774
Total	$ 2,411,929	$ 78,487	$ 1,912,105	$ 1,420,761

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)
Assets Pledged As Collateral or For Security [abstract]
Inventories related to real estate business	$ 2,627,606	$ 85,506	$ 2,587,110
Property, plant and equipment	105,237	3,425	114,390
Investment properties	20,196,582	657,227	20,796,862
Other financial assets (including current and non-current)	454,122	14,778	444,358
Total	$ 23,383,547	$ 760,936	$ 23,942,720

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, 2013	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of contingent liabilities [line items]
Unused letters of credit		$ 579,000		$ 74,000		$ 18,842
Committed to purchase property, plant and equipment		59,675,567		52,678,554		1,941,932
Prepayment of property, plant and equipment		3,689,863	$ 120,074	3,761,120
Construction contract related to real estate business				59
Letter of credits		622,539		738,628		20,258
Approved contribution in consideration of corporate social responsibility for environmental protection		100,000				3,254
Amount contributed related party transactions		120,000	3,805	110,000	$ 100,000
ASE Cultural and Educational Foundation [member]
Disclosure of contingent liabilities [line items]
Amount contributed related party transactions		20,000	$ 651	$ 10,000	$ 0
Taiwan [member]
Disclosure of contingent liabilities [line items]
Contractual period for environmental protection	30 years
Contribution to be made for environmental protection		$ 3,000,000				$ 97,624

Others - Additional Information

Others - Additional Information (Detail) ¥ in Thousands, $ in Thousands				1 Months Ended
	Jun. 30, 2020 CNY (¥)	Feb. 10, 2020 TWD ($)	Dec. 27, 2019 TWD ($)	Dec. 31, 2013 TWD ($)
Disclosure Detailed Information About Others [Line Items]
Contribution received from Environmental Protection			$ 55,062
Procuratorate [Member]
Disclosure Detailed Information About Others [Line Items]
Administrative fine imposed | ¥	¥ 400
Income from fines and penalties | ¥	¥ 344
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

Significant Subsequent Events -

Significant Subsequent Events - Additional Information (Detail) - Major business combination [member] $ in Thousands	Mar. 17, 2023 USD ($)
Disclosure of non-adjusting events after reporting period [line items]
Establishment of special purpose vehicle through wholly owned subsidiary	$ 53,000
Ample Trading [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proportion of ownership interest in joint venture	24.90%
Universal Global Technology Co., Limited [member]
Disclosure of non-adjusting events after reporting period [line items]
Proportion of ownership interest in joint venture	75.10%
Target Business [Member]
Disclosure of non-adjusting events after reporting period [line items]
Cash	$ 48,000

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, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 JPY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 JPY (¥)
US Dollar [member] | US dollar equals to New Taiwan dollar [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 172,061,459	$ 135,221,324		$ 5,602,783				$ 4,885,163
Financial liabilities	$ 170,129,161	$ 135,621,853		$ 5,539,862				$ 4,899,633
Exchange Rate	US$1=NT$30.71	US$1=NT$27.68	US$1=NT$28.48
Exchange Rate	US$1=NT$30.71	US$1=NT$27.68	US$1=NT$28.48
US Dollar [member] | US dollar equals to Chinese yuan [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 46,597,573	$ 47,562,940			¥ 1,517,342				¥ 1,718,314
Financial liabilities	$ 41,798,164	$ 41,619,803			¥ 1,361,060				¥ 1,503,606
Exchange Rate	US$1=RMB6.9646	US$1=RMB6.3757
Exchange Rate	US$1=RMB6.9646	US$1=RMB6.3757
US Dollar [member] | Us Dollar Equals To Euro [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 739,064	$ 1,169,492				€ 24,066				€ 42,250
Financial liabilities	$ 1,725,989	$ 2,456,363				€ 56,203				€ 88,741
Exchange Rate	US$1=EUR0.9376	US$1=EUR0.8829
Exchange Rate	US$1=EUR0.9376	US$1=EUR0.8829
Japanese Yen [Member] | Japanese yen equals to New Taiwan dollar [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 1,998,417	$ 3,026,677					¥ 8,599,044				¥ 12,584,942
Financial liabilities	$ 2,345,666	$ 3,385,776					10,093,229				14,078,075
Exchange Rate	JPY1=NT$0.2324	JPY1=NT$0.2405
Exchange Rate	JPY1=NT$0.2324	JPY1=NT$0.2405
Japanese Yen [Member] | Japanese yen equals to US dollar [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 95,385	$ 132,635					410,433				551,496
Financial liabilities	$ 79,943	$ 238,255					¥ 343,989				¥ 990,667
Exchange Rate	JPY1=US$0.0076	JPY1=US$0.0087
Exchange Rate	JPY1=US$0.0076	JPY1=US$0.0087

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of detailed information about financial instruments [line items]
Net Foreign Exchange Gain (Loss)	$ (2,410,464)	$ (78,440)	$ 1,460,876	$ 1,056,639
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$30.71	US$1=NT$30.71	US$1=NT$27.68	US$1=NT$28.48
Net Foreign Exchange Gain (Loss)	$ (347,044)	$ (11,293)	$ 132,582	$ (143,804)
New Taiwan Dollar [member]
Disclosure of detailed information about financial instruments [line items]
Net Foreign Exchange Gain (Loss)	$ (2,985,318)	$ (97,147)	$ 1,413,969	$ 1,382,067
Chinese Yuan [member] | Chinese Yuan equals to New Taiwan dollar [member]
Disclosure of detailed information about financial instruments [line items]
Exchange Rate	RMB1=NT$4.4094	RMB1=NT$4.4094	RMB1=NT$4.3415	RMB1=NT$4.3648
Net Foreign Exchange Gain (Loss)	$ 921,898	$ 30,000	$ (85,675)	$ (181,624)

Operating Segments Informatio_2

Operating Segments Information - Summary of Segment Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of operating segments [line items]
Operating revenue	$ 670,872,643	$ 21,831,196	$ 569,997,133	$ 476,978,710
Interest income	654,747	21,306	542,329	520,783
Interest expense	(3,989,134)	(129,812)	(2,798,935)	(3,437,228)
Depreciation and amortization	(55,451,889)	(1,804,487)	(54,524,277)	(51,259,065)
Share of the profit or loss of associates and joint ventures	1,185,377	38,574	899,700	547,612
Impairment loss	(388,775)	(12,652)	(126,766)	(992,273)
Segment profit before income tax	81,763,628	2,660,711	80,193,769	35,768,798
Expenditures for segment assets	75,800,574	2,466,664	74,417,541	59,024,201
Investments accounted for using the equity method	14,679,346		16,996,600	12,806,673	$ 477,688
Contract assets	5,731,173		5,607,209	4,782,904	186,501
Packaging segment [member]
Disclosure of operating segments [line items]
Operating revenue	303,947,502	9,890,905	272,543,899	218,666,071
Interest income	109,148	3,551	61,141	133,160
Interest expense	(2,150,382)	(69,977)	(1,604,107)	(2,244,280)
Depreciation and amortization	(33,509,358)	(1,090,444)	(34,384,500)	(32,333,229)
Share of the profit or loss of associates and joint ventures	779,474	25,365	737,650	362,133
Impairment loss	(64,257)	(2,092)	(86,997)	(218,600)
Segment profit before income tax	51,824,438	1,686,445	41,581,126	17,476,440
Expenditures for segment assets	45,936,563	1,494,844	48,531,368	38,643,303
Investments accounted for using the equity method	10,341,203		12,744,756	9,146,344	336,518
Contract assets	4,869,541		4,735,181	3,641,244	158,462
Testing segment [member]
Disclosure of operating segments [line items]
Operating revenue	55,960,182	1,821,028	49,978,736	47,271,074
Interest income	84,562	2,752	88,874	79,821
Interest expense	(463,043)	(15,068)	(405,648)	(564,269)
Depreciation and amortization	(14,901,939)	(484,931)	(13,819,080)	(14,189,024)
Share of the profit or loss of associates and joint ventures	81,627	2,656	66,107	99,670
Impairment loss	(105,169)	(3,422)	(39,769)	(773,673)
Segment profit before income tax	14,626,156	475,957	11,998,938	10,277,760
Expenditures for segment assets	21,765,965	708,297	16,773,513	14,275,397
Investments accounted for using the equity method	1,643,940		1,896,372	1,340,307	53,496
Contract assets	861,632		872,028	1,141,660	28,039
EMS segment [member]
Disclosure of operating segments [line items]
Operating revenue	301,966,818	9,826,450	239,488,267	204,690,669
Interest income	418,507	13,619	301,072	275,766
Interest expense	(1,029,128)	(33,489)	(629,584)	(443,519)
Depreciation and amortization	(4,654,383)	(151,461)	(4,336,266)	(2,877,546)
Share of the profit or loss of associates and joint ventures	324,276	10,553	95,943	85,809
Impairment loss	(219,349)	(7,138)
Segment profit before income tax	14,368,179	467,562	8,528,675	8,438,766
Expenditures for segment assets	6,188,401	201,380	7,654,560	5,614,409
Investments accounted for using the equity method	2,694,203		2,355,472	2,320,022	$ 87,674
All other segments [member]
Disclosure of operating segments [line items]
Operating revenue	8,998,141	292,813	7,986,231	6,350,896
Interest income	42,530	1,384	91,242	32,036
Interest expense	(346,581)	(11,278)	(159,596)	(185,160)
Depreciation and amortization	(2,386,209)	(77,651)	(1,984,431)	(1,859,266)
Segment profit before income tax	944,855	30,747	18,085,030	(424,168)
Expenditures for segment assets	1,909,645	62,143	1,458,100	491,092
Inter-group revenues [member] | Packaging segment [member]
Disclosure of operating segments [line items]
Operating revenue	6,940,878	225,867	7,244,889	10,436,168
Inter-group revenues [member] | Testing segment [member]
Disclosure of operating segments [line items]
Operating revenue	524,387	17,064	339,619	435,587
Inter-group revenues [member] | EMS segment [member]
Disclosure of operating segments [line items]
Operating revenue	35,533,226	1,156,304	27,825,073	21,472,775
Inter-group revenues [member] | All other segments [member]
Disclosure of operating segments [line items]
Operating revenue	9,080,132	295,481	7,527,260	7,234,303
Inter-group revenues [member] | Adjustments and Eliminations [member]
Disclosure of operating segments [line items]
Operating revenue	(52,078,623)	(1,694,716)	(42,936,841)	(39,578,833)
Operating segment [member]
Disclosure of operating segments [line items]
Operating revenue	722,951,266	23,525,911	612,933,974	516,557,543
Operating segment [member] | Packaging segment [member]
Disclosure of operating segments [line items]
Operating revenue	310,888,380	10,116,771	279,788,788	229,102,239
Operating segment [member] | Testing segment [member]
Disclosure of operating segments [line items]
Operating revenue	56,484,569	1,838,092	50,318,355	47,706,661
Operating segment [member] | EMS segment [member]
Disclosure of operating segments [line items]
Operating revenue	337,500,044	10,982,754	267,313,340	226,163,444
Operating segment [member] | All other segments [member]
Disclosure of operating segments [line items]
Operating revenue	$ 18,078,273	$ 588,294	$ 15,513,491	$ 13,585,199

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, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of products and services [line items]
Operating revenue	$ 670,872,643	$ 21,831,196	$ 569,997,133	$ 476,978,710
Packaging service [member]
Disclosure of products and services [line items]
Operating revenue	303,947,502	9,890,905	272,543,899	218,666,071
Testing service [member]
Disclosure of products and services [line items]
Operating revenue	55,960,182	1,821,028	49,978,736	47,271,074
EMS
Disclosure of products and services [line items]
Operating revenue	301,966,818	9,826,450	239,488,267	204,690,669
Other products and services [member]
Disclosure of products and services [line items]
Operating revenue	$ 8,998,141	$ 292,813	$ 7,986,231	$ 6,350,896

Operating Segments Informatio_4

Operating Segments Information - Summary of Geographical Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Disclosure of geographical areas [line items]
Operating revenue	$ 670,872,643	$ 21,831,196	$ 569,997,133	$ 476,978,710
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets	377,857,333		352,603,791		$ 12,296,041
United States [Member]
Disclosure of geographical areas [line items]
Operating revenue	446,484,639	14,529,276	353,500,361	297,117,001
Taiwan [member]
Disclosure of geographical areas [line items]
Operating revenue	83,655,142	2,722,263	94,598,067	64,829,301
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets	268,036,245		252,525,376		8,722,299
Asia [Member]
Disclosure of geographical areas [line items]
Operating revenue	75,991,902	2,472,890	62,523,167	74,447,091
Europe [Member]
Disclosure of geographical areas [line items]
Operating revenue	63,542,468	2,067,767	57,910,641	39,477,306
Other geographical areas [member]
Disclosure of geographical areas [line items]
Operating revenue	1,198,492	$ 39,001	1,464,897	$ 1,108,011
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets	40,537,349		34,702,992		1,319,146
China [member]
Disclosure of geographical areas [line items]
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets	$ 69,283,739		$ 65,375,423		$ 2,254,596

Operating Segments Informatio_5

Operating Segments Information - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Disclosure of operating segments [line items]
Operating revenue	$ 670,872,643	$ 21,831,196	$ 569,997,133	$ 476,978,710
Customer One [member]
Disclosure of operating segments [line items]
Operating revenue	$ 0		$ 0	$ 0
Percentage of entity's revenue	10%	10%	10%	10%
Packaging and EMS segments [member] | Customer One [member]
Disclosure of operating segments [line items]
Operating revenue	$ 198,858,465	$ 6,471,151	$ 158,624,032	$ 145,952,908