Cover Page
Cover Page | 12 Months Ended |
Dec. 31, 2023 shares | |
Document Information [Line Items] | |
Document Type | 20-F |
Amendment Flag | false |
Document Period End Date | Dec. 31, 2023 |
Document Fiscal Year Focus | 2023 |
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 | 4,384,426,737 |
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 |
Document Financial Statement Error Correction [Flag] | false |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
CURRENT ASSETS | |||
Cash and cash equivalents | $ 67,284,518 | $ 2,197,404 | $ 58,040,394 |
Financial assets at fair value through profit or loss - current | 4,084,715 | 133,400 | 6,825,157 |
Contract assets - current | 5,100,076 | 166,560 | 5,731,173 |
Trade receivables, net | 99,529,100 | 3,250,461 | 114,646,999 |
Other receivables | 15,611,917 | 509,860 | 16,270,569 |
Current tax assets | 905,345 | 29,567 | 748,519 |
Inventories | 59,606,188 | 1,946,642 | 87,337,475 |
Inventories related to real estate business | 3,668,476 | 119,807 | 5,488,676 |
Other financial assets - current | 598,136 | 19,534 | 734,465 |
Other current assets | 4,959,034 | 161,954 | 4,543,797 |
Total current assets | 261,347,505 | 8,535,189 | 300,367,224 |
NON-CURRENT ASSETS | |||
Financial assets at fair value through profit or loss - non-current | 2,543,975 | 83,082 | 2,108,994 |
Financial assets at fair value through other comprehensive income - non-current | 1,663,737 | 54,335 | 1,542,271 |
Investments accounted for using the equity method | 19,610,611 | 640,451 | 14,679,346 |
Property, plant and equipment | 264,812,022 | 8,648,335 | 268,234,618 |
Right-of-use assets | 11,442,266 | 373,686 | 11,060,783 |
Investment properties | 20,169,116 | 658,691 | 21,729,092 |
Goodwill | 52,404,416 | 1,711,444 | 52,313,399 |
Other intangible assets | 17,820,133 | 581,977 | 21,177,708 |
Deferred tax assets | 6,395,595 | 208,870 | 6,341,772 |
Other financial assets - non-current | 5,564,331 | 181,722 | 4,444,059 |
Other non-current assets | 3,141,985 | 102,612 | 3,590,576 |
Total non-current assets | 405,568,187 | 13,245,205 | 407,222,618 |
Total assets | 666,915,692 | 21,780,394 | 707,589,842 |
CURRENT LIABILITIES | |||
Short-term borrowings | 37,737,217 | 1,232,437 | 34,526,510 |
Short-term bills payable | 2,787,340 | 91,030 | |
Financial liabilities at fair value through profit or loss - current | 1,302,342 | 42,532 | 626,760 |
Financial liabilities for hedging - current | 12,516,971 | 408,784 | 12,204,620 |
Trade payables | 70,329,069 | 2,296,834 | 78,997,300 |
Other payables | 44,242,885 | 1,444,902 | 57,115,100 |
Current tax liabilities | 9,667,755 | 315,733 | 18,360,792 |
Lease liabilities - current | 1,062,239 | 34,691 | 979,612 |
Current portion of bonds payable | 24,520,052 | 800,785 | 4,998,971 |
Current portion of long-term borrowings | 4,096,255 | 133,777 | 5,041,841 |
Other current liabilities | 17,411,904 | 568,645 | 16,473,962 |
Total current liabilities | 225,674,029 | 7,370,150 | 229,325,468 |
NON-CURRENT LIABILITIES | |||
Bonds payable | 20,489,434 | 669,152 | 42,851,353 |
Long-term borrowings | 81,364,448 | 2,657,232 | 94,947,610 |
Deferred tax liabilities | 7,598,008 | 248,139 | 8,585,132 |
Lease liabilities - non-current | 7,159,767 | 233,826 | 6,728,875 |
Net defined benefit liabilities | 4,122,158 | 134,623 | 4,325,492 |
Other non-current liabilities | 5,757,193 | 188,021 | 7,549,527 |
Total non-current liabilities | 126,491,008 | 4,130,993 | 164,987,989 |
Total liabilities | 352,165,037 | 11,501,143 | 394,313,457 |
Share capital | |||
Ordinary shares | 43,801,992 | 1,430,503 | 43,642,185 |
Shares subscribed in advance | 52,656 | 1,720 | 37,656 |
Share capital awaiting retirement | (150) | (5) | |
Total share capital | 43,854,498 | 1,432,218 | 43,679,841 |
Capital surplus | 144,272,626 | 4,711,712 | 142,607,490 |
Retained earnings | |||
Legal reserve | 18,584,524 | 606,941 | 12,582,960 |
Special reserve | 2,959,573 | 96,655 | 10,367,052 |
Unappropriated earnings | 89,980,210 | 2,938,609 | 91,556,474 |
Total retained earnings | 111,524,307 | 3,642,205 | 114,506,486 |
Other equity | (3,212,216) | (104,906) | (4,166,449) |
Treasury shares | (1,959,107) | (63,981) | (1,959,107) |
Equity attributable to owners of the Company | 294,480,108 | 9,617,248 | 294,668,261 |
NON-CONTROLLING INTERESTS | 20,270,547 | 662,003 | 18,608,124 |
Total equity | 314,750,655 | 10,279,251 | 313,276,385 |
TOTAL | $ 666,915,692 | $ 21,780,394 | $ 707,589,842 |
Consolidated Statements of Comp
Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) $ / shares | Dec. 31, 2023 USD ($) $ / shares | Dec. 31, 2022 TWD ($) $ / shares | Dec. 31, 2021 TWD ($) $ / shares | |
Statement [LineItems] | ||||
OPERATING REVENUES | $ 581,914,471 | $ 19,004,392 | $ 670,872,643 | $ 569,997,133 |
OPERATING COSTS | 490,157,339 | 16,007,751 | 535,942,631 | 459,628,356 |
GROSS PROFIT | 91,757,132 | 2,996,641 | 134,930,012 | 110,368,777 |
OPERATING EXPENSES | ||||
Selling and marketing expenses | 6,569,478 | 214,549 | 6,920,503 | 6,386,763 |
General and administrative expenses | 19,360,539 | 632,284 | 23,464,019 | 20,804,032 |
Research and development expenses | 25,499,408 | 832,770 | 24,369,907 | 21,053,633 |
Total operating expenses | 51,429,425 | 1,679,603 | 54,754,429 | 48,244,428 |
OTHER OPERATING INCOME AND EXPENSES, NET | 1,321,770 | 43,167 | 1,014,328 | 1,189,829 |
PROFIT FROM OPERATIONS | 41,649,477 | 1,360,205 | 81,189,911 | 63,314,178 |
NON-OPERATING INCOME AND EXPENSES | ||||
Other income | 2,709,694 | 88,494 | 1,730,740 | 1,600,099 |
Other gains and losses | 3,444,138 | 112,480 | 1,667,382 | 17,211,099 |
Finance costs | (6,272,086) | (204,836) | (4,009,782) | (2,831,307) |
Share of the profit or loss of associates and joint ventures | 1,080,600 | 35,291 | 1,185,377 | 899,700 |
Total non-operating income and expenses | 962,346 | 31,429 | 573,717 | 16,879,591 |
PROFIT BEFORE INCOME TAX | 42,611,823 | 1,391,634 | 81,763,628 | 80,193,769 |
INCOME TAX EXPENSE | 5,303,963 | 173,219 | 17,145,534 | 17,943,772 |
PROFIT FOR THE YEAR | 37,307,860 | 1,218,415 | 64,618,094 | 62,249,997 |
Items that will not be reclassified subsequently to profit or loss: | ||||
Remeasurement of defined benefit obligation | (66,384) | (2,168) | 1,157,261 | 51,167 |
Unrealized gain (loss) on equity instruments at fair value through other comprehensive income | 211,468 | 6,906 | (423,303) | 202,092 |
Share of other comprehensive income (loss) of associates and joint ventures | 2,468,244 | 80,609 | (2,929,474) | 3,595,194 |
Income tax relating to items that will not be reclassified subsequently to profit or loss | (264,618) | (8,642) | 161,609 | (179,403) |
Items that will not be reclassified subsequently to profit or loss | 2,348,710 | 76,705 | (2,033,907) | 3,669,050 |
Items that may be reclassified subsequently to profit or loss: | ||||
Exchange differences on translating foreign operations | (1,536,221) | (50,171) | 10,326,729 | (4,094,565) |
Unrealized gain (loss) on debt investments at fair value through other comprehensive income | (16,807) | (549) | (16,746) | 63,722 |
Gain (loss) on hedging instruments | (312,029) | (10,190) | 509,229 | 738,600 |
Share of other comprehensive income (loss) of associates and joint ventures | (28,511) | (931) | (152,833) | 29,209 |
Income tax related to items that may be reclassified subsequently to profit or loss | (5,792) | (189) | ||
Items that may be reclassified subsequently to profit or loss | (1,899,360) | (62,030) | 10,666,379 | (3,263,034) |
Other comprehensive income for the year, net of income tax | 449,350 | 14,675 | 8,632,472 | 406,016 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 37,757,210 | 1,233,090 | 73,250,566 | 62,656,013 |
NET PROFIT ATTRIBUTABLE TO: | ||||
Owners of the Company | 35,457,908 | 1,157,998 | 61,501,545 | 60,150,167 |
Non-controlling interests | 1,849,952 | 60,417 | 3,116,549 | 2,099,830 |
PROFIT FOR THE YEAR | 37,307,860 | 1,218,415 | 64,618,094 | 62,249,997 |
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO: | ||||
Owners of the Company | 36,020,578 | 1,176,374 | 69,706,868 | 60,630,154 |
Non-controlling interests | 1,736,632 | 56,716 | 3,543,698 | 2,025,859 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | $ 37,757,210 | $ 1,233,090 | $ 73,250,566 | $ 62,656,013 |
EARNINGS PER SHARE | ||||
Basic | (per share) | $ 8.25 | $ 0.27 | $ 14.39 | $ 13.97 |
Diluted | (per share) | 8.04 | 0.26 | 13.81 | 13.54 |
American depositary shares [member] | ||||
EARNINGS PER SHARE | ||||
Basic | (per share) | 16.51 | 0.54 | 28.77 | 27.94 |
Diluted | (per share) | $ 16.08 | $ 0.52 | $ 27.61 | $ 27.07 |
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 ($) | Equity Directly Associated with Disposal Groups Held for Sale [member] TWD ($) | Equity Directly Associated with Disposal Groups Held for Sale [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, 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 | |||||||||||||||||
Beginning 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) | ||||||||||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 305,737 | 305,737 | 305,737 | ||||||||||||||||||||||||||||
Disposal of subsidiary | 0 | ||||||||||||||||||||||||||||||
Differences between consideration and carrying amount arising from acquisition of subsidiaries | 0 | ||||||||||||||||||||||||||||||
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 | |||||||||||||||||||||||||||
Issue of convertible bonds by subsidiary | 393,199 | 393,199 | |||||||||||||||||||||||||||||
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) | 4,190,361 | 121,833 | (1,164,991) | (12,246,443) | (7,488,362) | 253,626,645 | 14,544,415 | ||||||||||||||||
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 | 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 | 895,896 | 895,896 | 9,864,258 | (2,953,279) | 398,448 | 7,309,427 | 8,205,323 | 427,149 | ||||||||||||||||||||||
Total comprehensive income (loss) | 73,250,566 | 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) | |||||||||||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 38,404 | 38,404 | 38,404 | ||||||||||||||||||||||||||||
Disposal of subsidiary | 0 | ||||||||||||||||||||||||||||||
Differences between consideration and carrying amount arising from acquisition of subsidiaries | 0 | ||||||||||||||||||||||||||||||
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 | |||||||||||||||||||||||||||
Issue of convertible bonds by subsidiary | 1,092,004 | 1,092,004 | |||||||||||||||||||||||||||||
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 | $ 43,679,841 | 142,607,490 | 12,582,960 | 10,367,052 | 91,556,474 | 114,506,486 | (5,529,388) | $ (180,581) | 1,275,505 | 520,281 | (432,847) | (4,166,449) | (1,959,107) | 294,668,261 | 18,608,124 | $ 607,711 | ||||||||||||||
Ending balance, shares at Dec. 31, 2022 | shares | 4,367,984 | 4,367,984 | |||||||||||||||||||||||||||||
Appropriation of earnings | |||||||||||||||||||||||||||||||
Legal reserve | 6,001,564 | (6,001,564) | |||||||||||||||||||||||||||||
Special reserve | (6,845,501) | 6,845,501 | |||||||||||||||||||||||||||||
Cash dividends distributed by the Company | (38,482,083) | (38,482,083) | (38,482,083) | (38,482,083) | |||||||||||||||||||||||||||
Total appropriation of earnings | (38,482,083) | 6,001,564 | (6,845,501) | (37,638,146) | (38,482,083) | (38,482,083) | |||||||||||||||||||||||||
Change from investments in associates accounted for using the equity method | 3,255 | 3,255 | 3,255 | ||||||||||||||||||||||||||||
Other changes in the capital surplus | 87 | 87 | 87 | ||||||||||||||||||||||||||||
Net profit for the year | 37,307,860 | $ 1,218,415 | 35,457,908 | 35,457,908 | 35,457,908 | 1,849,952 | |||||||||||||||||||||||||
Other comprehensive income (loss) for the year, net of income tax | 449,350 | 14,675 | (32,134) | (32,134) | (1,505,241) | 2,347,561 | $ 76,668 | (242,840) | $ (4,676) | 594,804 | 562,670 | (113,320) | |||||||||||||||||||
Total comprehensive income (loss) | 37,757,210 | 1,233,090 | 35,425,774 | 35,425,774 | (1,505,241) | 2,347,561 | (242,840) | (4,676) | 594,804 | 36,020,578 | 1,736,632 | ||||||||||||||||||||
Cash dividends received by subsidiaries from the Company | 641,387 | 641,387 | 641,387 | ||||||||||||||||||||||||||||
Disposal of subsidiary | (295,895) | (295,895) | (9,663) | ||||||||||||||||||||||||||||
Differences between consideration and carrying amount arising from acquisition of subsidiaries | 427,913 | 427,913 | 13,974 | ||||||||||||||||||||||||||||
Issue of ordinary shares under employee share options | 1,537,850 | $ 174,657 | 929,634 | 712 | 712 | $ 432,847 | 432,847 | 1,537,850 | |||||||||||||||||||||||
Issue of ordinary shares under employee share options (Shares) | shares | 17,466 | 17,466 | |||||||||||||||||||||||||||||
Cash dividends distributed by subsidiaries | (912,261) | (912,261) | |||||||||||||||||||||||||||||
Additional non-controlling interest arising on issue of employee share options by subsidiaries | 384,513 | 90,773 | 90,773 | 293,740 | |||||||||||||||||||||||||||
Issue of convertible bonds by subsidiary | 412,294 | 412,294 | |||||||||||||||||||||||||||||
Reversal of special reserve appropriated at the first-time adoption of IFRS Accounting Standards | (561,978) | 561,978 | |||||||||||||||||||||||||||||
Disposal of investments in equity instruments at fair value through other comprehensive income | 73,418 | 73,418 | (73,418) | (73,418) | |||||||||||||||||||||||||||
Ending balance at Dec. 31, 2023 | $ 314,750,655 | $ 10,279,251 | $ 43,854,498 | $ 1,432,218 | $ 144,272,626 | $ 4,711,712 | $ 18,584,524 | $ 606,941 | $ 2,959,573 | $ 96,655 | $ 89,980,210 | $ 2,938,609 | $ 111,524,307 | $ 3,642,205 | $ (7,034,629) | $ (229,740) | $ 3,549,648 | $ 115,926 | $ 277,441 | $ 9,061 | $ (4,676) | $ (153) | $ (3,212,216) | $ (104,906) | $ (1,959,107) | $ (63,981) | $ 294,480,108 | $ 9,617,248 | $ 20,270,547 | $ 662,003 | |
Ending balance, shares at Dec. 31, 2023 | shares | 4,385,450 | 4,385,450 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||||
Profit before income tax | $ 42,611,823 | $ 1,391,634 | $ 81,763,628 | $ 80,193,769 |
Adjustments for: | ||||
Depreciation expense | 54,195,380 | 1,769,934 | 51,520,810 | 50,470,157 |
Amortization expense | 3,906,483 | 127,579 | 3,931,079 | 4,054,120 |
Net loss (gain) on fair value change of financial assets and liabilities at fair value through profit or loss | (1,860,511) | (60,761) | (4,107,745) | 1,490,005 |
Finance costs | 6,272,086 | 204,836 | 4,009,782 | 2,831,307 |
Interest income | (1,513,407) | (49,425) | (654,747) | (542,329) |
Dividend income | (256,160) | (8,366) | (278,381) | (289,852) |
Share-based payment compensations | 742,890 | 24,262 | 989,843 | 699,211 |
Share of profit of associates and joint ventures | (1,080,600) | (35,291) | (1,185,377) | (899,700) |
Gain on disposal of property, plant and equipment | (161,761) | (5,283) | (113,356) | (71,770) |
Loss (gain) on disposal of investments accounted for using the equity method | (55,795) | (1,822) | (80,317) | 67,482 |
Impairment loss recognized on financial assets | 108,443 | 3,542 | 119,974 | 4,718 |
Impairment loss recognized on non-financial assets | 3,536,506 | 115,497 | 2,359,055 | 774,712 |
Gain on disposal of subsidiaries | (529,721) | (17,300) | 0 | (17,340,418) |
Gain from bargain purchase - acquisition of subsidiary | (33,114) | |||
Net loss (gain) on foreign currency exchange | 10,127 | 331 | 6,318,273 | (1,668,522) |
Others | 34,888 | 1,139 | 6,766 | (74,356) |
Changes in operating assets and liabilities | ||||
Financial assets mandatorily at fair value through profit or loss | 8,453,963 | 276,093 | 7,070,941 | 2,174,012 |
Contract assets | 631,097 | 20,611 | (123,964) | (1,345,069) |
Trade receivables | 15,868,810 | 518,250 | 754,156 | (27,957,812) |
Other receivables | 348,614 | 11,385 | (1,953,605) | (354,849) |
Inventories | 25,401,815 | 829,582 | (21,669,101) | (23,325,588) |
Other current assets | (292,294) | (9,546) | 20,864 | (819,252) |
Other financial assets | (718,946) | (23,480) | (3,476,090) | (811,510) |
Other operating activities assets | 92,135 | 3,009 | (606,418) | 26,306 |
Financial liabilities held for trading | (3,619,901) | (118,220) | (5,928,083) | (3,814,095) |
Trade payables | (9,037,355) | (295,145) | (5,456,906) | 13,654,819 |
Other payables | (8,281,769) | (270,469) | 7,047,162 | 5,938,081 |
Other current liabilities | (877,245) | (28,649) | 1,592,098 | 5,552,277 |
Other operating activities liabilities | (182,534) | (5,961) | 5,265,384 | 2,017,904 |
Cash generated from operations | 133,747,061 | 4,367,966 | 127,135,725 | 90,600,644 |
Interest received | 1,479,507 | 48,318 | 652,679 | 527,551 |
Dividend received | 668,883 | 21,845 | 957,611 | 655,537 |
Interest paid | (5,998,956) | (195,916) | (3,494,516) | (2,625,883) |
Income tax paid | (15,474,646) | (505,377) | (14,250,527) | (7,423,947) |
Net cash generated from operating activities | 114,421,849 | 3,736,836 | 111,000,972 | 81,733,902 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Purchase of financial assets at fair value through other comprehensive income | (184,355) | (6,021) | (20,000) | (32,246) |
Proceeds from sale of financial assets at fair value through other comprehensive income | 672 | |||
Return of capital from financial assets at fair value through other comprehensive income | 188,347 | 6,151 | 63,051 | 14,201 |
Proceeds from sale of financial assets at amortized cost | 26,531 | |||
Acquisition of associates and joint ventures | (2,259,757) | (73,800) | (117,589) | (226,560) |
Proceeds from disposal of investments accounted for using the equity method | 489,329 | 15,981 | ||
Net proceeds outflow on acquisition of subsidiaries | (1,224,183) | (39,980) | (180,718) | |
Net proceeds from disposal of subsidiaries | 2,093,700 | 68,377 | 23,941,276 | |
Payments for property, plant and equipment | (54,158,229) | (1,768,721) | (72,639,905) | (70,905,659) |
Proceeds from disposal of property, plant and equipment | 475,326 | 15,523 | 749,757 | 1,605,002 |
Payments for intangible assets | (395,651) | (12,921) | (382,767) | (1,069,866) |
Proceeds from disposal of intangible assets | 9,901 | 323 | 4,932 | 1,421 |
Payments for right-of-use assets | (35,851) | (1,171) | (682,602) | (956,218) |
Payments for investment properties | (35,304) | (1,153) | (114,786) | |
Increase in other financial assets | (485,132) | (15,844) | (268,205) | (372,091) |
Decrease in other financial assets | 226,397 | 7,394 | 252,845 | 447,665 |
Increase in other non-current assets | (294,680) | (9,624) | (267,003) | (1,416,675) |
Decrease in other non-current assets | 80,668 | 2,634 | 280,916 | 324,270 |
Income tax paid | 0 | 0 | (842,440) | (570,700) |
Proceeds from disposal of right-of-use assets | 278,126 | |||
Other investing activities items | 387,480 | 12,654 | 31,922 | |
Net cash used in investing activities | (55,121,994) | (1,800,198) | (73,951,874) | (49,091,569) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Proceeds from short-term borrowings | 3,231,840 | 105,547 | 1,866,253 | 10,043,398 |
Proceeds from short-term bills payable | 2,787,340 | 91,030 | ||
Proceeds from bonds offering | 2,426,634 | 79,250 | 6,365,377 | 3,280,943 |
Repayment of bonds payable | (5,000,000) | (163,292) | (9,904,800) | (7,000,000) |
Proceeds from long-term borrowings | 286,268,360 | 9,349,065 | 214,642,236 | 190,192,666 |
Repayment of long-term borrowings | (300,531,590) | (9,814,879) | (244,158,657) | (174,173,841) |
Repayment of the principle portion of lease liabilities | (1,136,666) | (37,122) | (1,035,019) | (907,403) |
Dividends paid | (37,840,609) | (1,235,813) | (29,990,842) | (18,082,500) |
Proceeds from exercise of employee share options | 1,175,260 | 38,382 | 1,069,255 | 2,727,915 |
Payments for buy-back of ordinary shares | (205,608) | (5,529,255) | ||
Decrease in non-controlling interests | (484,348) | (15,818) | (1,108,010) | (6,400,212) |
Other financing activities items | 2,740 | 89 | 1,009 | (22,557) |
Net cash used in financing activities | (49,101,039) | (1,603,561) | (62,458,806) | (5,870,846) |
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY | (954,692) | (31,179) | 7,376,757 | (2,236,213) |
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 9,244,124 | 301,898 | (18,032,951) | 24,535,274 |
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 58,040,394 | 1,895,506 | 76,073,345 | 51,538,071 |
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | $ 67,284,518 | $ 2,197,404 | $ 58,040,394 | $ 76,073,345 |
General Information
General Information | 12 Months Ended |
Dec. 31, 2023 | |
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, 2023 | |
Text block [abstract] | |
Approval of Financial Statements | 2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were authorized by the management on March 22, 2024. |
Application of New and Revised
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") (Collectively, "IFRS Accounting Standards") | 12 Months Ended |
Dec. 31, 2023 | |
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, “IFRS Accounting Standards”) a. Amendments to IFRS Accounting Standards that are mandatorily effective for the current year In the current year, the Group applied the amendments to IAS 1“Disclosure of Accounting Policies,” amendments to IAS 8 “Definition of Accounting Estimates,” amendments to IAS 12“Deferred Tax related to Assets and Liabilities arising from a Single Transaction” and amendments to IAS 12 “International Tax Reform - Pillar Two Model Rules.” Except for the following, the initial application of the aforementioned new, revised or amended standards and interpretations did not have material impact on the Group’s accounting policies: 1) Amendments to IAS 1 “Disclosure of Accounting Policies” When applying the amendments, the Group refers 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. Moreover: • 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 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 accounting policy information is likely to be considered 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 judgments or assumptions in applying an accounting policy, and the Group discloses those judgments 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. Refer to Note 4 for related accounting policy information. 2) Amendments to IAS 8 “Definition of Accounting Estimates” The Group has applied the amendments since January 1, 2023, which defines accounting estimates as 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 applied the amendments and recognized 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. 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 12 “International Tax Reform - Pillar Two Model Rules” The amendments introduce a temporary exception to the requirements in IAS 12 by stipulating that the Group should neither recognize nor disclose information about deferred tax assets and liabilities related to Pillar Two income taxes. The amendments also require the Group to disclose that it has applied the exception and separately disclose its current tax expense (income) related to Pillar Two income taxes. In addition, for periods in which Pillar Two legislation is enacted or substantively enacted but not yet in effect, the Group should disclose qualitative and quantitative information that helps users of financial statements understand the Group’s exposure to Pillar Two income taxes. The requirement that the Group apply the exception and the requirement to disclose that fact are applied immediately and retrospectively upon issuance of the amendments. The remaining disclosure requirements apply for annual reporting periods beginning on or after January 1, 2023, but not for any interim period ending on or before December 31, 2023. b. New, revised or amended IFRS Accounting Standards in issue but not yet effective The Group has not applied the following new, revised or amended IFRS Accounting Standards 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 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 2) Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” January 1, 2024 Amendments to IAS 1 “Non-current January 1, 2024 Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangements” January 1, 2024 (Note 3) Amendments to IAS 21 “Lack of Exchangeability” January 1, 2025 (Note 4) Note 1: Unless stated otherwise, the above IFRS Accounting Standards are effective for annual reporting periods beginning on or after their respective effective dates. Note 2: 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. Note 3: The amendments provide some transition relief regarding disclosure requirements. Note 4: A Group shall apply those amendments for annual reporting periods beginning on or after January 1, 2025. Upon initial application of the amendments, the Group recognizes any effect as an adjustment to the opening balance of retained earnings. When the Group uses a presentation currency other than its functional currency, it shall, at the date of initial application, recognize any effect as an adjustment to the cumulative amount of translation differences in equity. c. Material 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. 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, at the option of the counterparty, result in its settlement by a transfer of the Group’s own equity instruments, and if such an 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 Material Accounting
Summary of Material Accounting Policy Information | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary Of Material Accounting Policy Information | 4. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION a. Statement of compliance The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards 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 combinations, 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 real estate development business which has an operating cycle of over one year. The normal operating cycle applies when considering the classification of the Group’s real estate development-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 intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Group are eliminated on 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) The detail information of the subsidiaries was as follows: Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. 100.0 100.0 ASE Global Integrated Solutions Co., Ltd. Engaged in integration-relevant services, and was established in September 2023 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“ASET”) Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation (“LUCHU”) Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 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 Singapore 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASET 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 Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 19.0 — TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 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 Limited (“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 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. (“ASEMTL”) Engaged in the production of substrates Shanghai, China 8.5 8.5 ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”) Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 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. 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 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 turnkey services of semiconductors U.S.A. 100.0 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited (“ASESH”) Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 ASESH 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 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 Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASEMTL Engaged in the production of substrates Shanghai, China 91.5 91.5 ASEEMSH Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 91.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASEMTL Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 DH Engaged in the development, construction and sale of real estate properties (spun off to ASEEMSH in November 2023) Shanghai, China 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 ASEEMSH DH Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023) Shanghai, China — 40.0 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 77.0 USISH Universal Global Technology Co., Limited 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“USISZ”) 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 Universal Global Technology Co., Limited 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 USISZ Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Universal Global Electronics Co., Ltd. (“UGHK”) 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) 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 Ample Technology Co., Limited Holding company, and was established in May 2023 Hong Kong — 75.1 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 UGHK Universal Scientific Industrial Poland Sp. z o.o. 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 Universal Ample Technology Co., Limited setus 80. GmbH Holding company, and was established in May 2023 Germany — 100.0 setus 80. GmbH Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”) Holding company Luxembourg — 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Hirschmann Hirschmann Car Communication GmbH Engaged in the research and development, manufacturing and sales of PCBAs and tuners Germany — 100.0 Hirschmann Car Communication Kft. Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps Hungary — 100.0 Hirschmann Car Communication, Inc. Engaged in the research and development, and sales marketing U.S.A. — 100.0 Hirschmann Car Communication GmbH Hirschmann Car Communication S.A.S. Engaged in the research and development, and sales marketing France — 100.0 Hirschmann Car Communication (Shanghai) Co., Ltd. Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners Shanghai, China — 100.0 Universal Scientific Industrial (France) FAFG Holding company France 89.6 89.6 FAFG MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components Mexico 100.0 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components United Kingdom 100.0 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France 99.9 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH HONG KONG LIMITED Holding company Hong Kong 100.0 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH US HOLDING CORP. Holding company U.S.A. 100.0 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources Tunisia 0.5 0.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 0.1 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components Czech Republic 100.0 100.0 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 (Note 1 ) (Note 1 ) 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 Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEELFLASH BONN GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH SCHWANDORF GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 EN ELECTRONIC NETWORK 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 Precision Malaysia Sdn. Bhd. Engaged in the assembly and testing, and was established in September 2023 Malaysia — 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%. 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 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 oth |
Material Accounting Judgments A
Material Accounting Judgments And Key Sources Of Estimation Uncertainty | 12 Months Ended |
Dec. 31, 2023 | |
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Material Accounting Judgments And Key Sources Of Estimation Uncertainty | 5. MATERIAL 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 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the year in which the estimates are revised if the revisions affect only that year or in the year of the revisions and future years if the revisions affect both current and future years. 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 change in facts and circumstances results in downward revision of actual future cash flows or upward revision of discount rates, a material impairment loss may arise. |
Cash and Cash Equivalents
Cash and Cash Equivalents | 12 Months Ended |
Dec. 31, 2023 | |
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Cash and Cash Equivalents | 6. CASH AND CASH EQUIVALENTS December 31 2022 2023 NT$ NT$ US$ (Note 4) Cash on hand $ 5,989 $ 4,623 $ 151 Checking accounts and demand deposits 47,632,415 55,972,581 1,827,974 Cash equivalents (time deposits with original maturity of less than three months) 10,401,990 11,307,314 369,279 $ 58,040,394 $ 67,284,518 $ 2,197,404 |
Financial Instruments at Fair V
Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended |
Dec. 31, 2023 | |
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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 2022 2023 NT$ NT$ US$ (Note 4) Financial assets mandatorily classified as at FVTPL Derivative instruments (non-designated Swap contracts $ 3,205,828 $ 1,453,868 $ 47,481 Forward exchange contracts 246,710 161,924 5,288 Non-derivative Quoted ordinary shares 2,521,964 2,099,844 68,577 Private-placement funds 1,599,932 1,796,015 58,655 Unquoted preferred shares 628,156 747,960 24,427 Open-end mutual funds 293,385 307,669 10,048 Contingent considerations 438,176 — — Hybrid financial assets Convertible notes — 61,410 2,006 8,934,151 6,628,690 216,482 Current 6,825,157 4,084,715 133,400 Non-current $ 2,108,994 $ 2,543,975 $ 83,082 Financial liabilities held for trading - current Derivative instruments (non-designated Swap contracts $ 543,547 $ 1,183,469 $ 38,650 Forward exchange contracts 83,213 118,873 3,882 $ 626,760 $ 1,302,342 $ 42,532 a. At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows: Currency Maturity Notional Amount 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$16,220,105 December 31, 2023 Sell RMB/Buy US$ 2024.01 RMB869,750/US$122,000 Sell HKD/Buy US$ 2024.03 HKD11,340/US$1,455 Sell JPY/Buy US$ 2024.03 JPY385,320/US$2,746 Sell NT$/Buy US$ 2024.01 2024.12 NT$89,691,195/US$2,988,500 Sell US$/Buy KRW 2024.01 US$31,000/KRW40,420,300 Sell US$/Buy NT$ 2024.01 US$353,290/NT$10,965,140 b. At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: Currency Maturity Notional Amount December 31, 2022 Sell RMB/Buy JPY 2023.01 RMB42,181/JPY810,000 Sell RMB/Buy NT$ 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$16,600/SGD22,783 December 31, 2023 Sell RMB/Buy JPY 2024.01 RMB8,292/JPY165,000 Sell RMB/Buy NT$ 2024.02 2024.03 RMB2,628/NT$11,468 Sell RMB/Buy US$ 2024.01 RMB132,074/US$18,539 Sell EUR/Buy CZK 2024.01 2024.06 EUR 2,435 60,000 Sell NT$/Buy US$ 2024.01 2024.03 NT$4,647,815/US$150,000 Sell US$/Buy RMB 2024.01 2024.02 US$297,286/RMB2,118,620 Sell US$/Buy JPY 2024.01 US$33,315/JPY4,770,080 Sell US$/Buy KRW 2024.01 US$95,710/KRW123,622,879 Sell US$/Buy MYR 2024.01 US$16,000/MYR74,547 Sell US$/Buy NT$ 2024.01 2024.03 US$67,170/NT$2,079,110 Sell US$/Buy PLN 2024.01 2024.06 US$6,000/PLN26,130 Sell US$/Buy SGD 2024.01 2024.02 US$12,500/SGD16,770 |
Financial Assets at Fair Value
Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 12 Months Ended |
Dec. 31, 2023 | |
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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (FVTOCI) December 31 2022 2023 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 482,559 $ 620,831 $ 20,275 Investments in debt instruments at FVTOCI 1,059,712 1,042,906 34,060 $ 1,542,271 $ 1,663,737 $ 54,335 a. Investments in equity instruments at FVTOCI December 31 2022 2023 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 419,491 $ 607,528 $ 19,841 Unquoted preferred shares 13,883 13,303 434 Quoted ordinary shares 45,683 — — Limited partnership 3,502 — — $ 482,559 $ 620,831 $ 20,275 b. Investments in debt instruments at FVTOCI December 31 2022 2023 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,059,712 $ 1,042,906 $ 34,060 The Group purchased 1,000 units of the abovementioned perpetual unsecured subordinate corporate bonds with par value of NT$1,000 thousand with annual interest rate and effective interest rate at 3.5% and 3.2%, respectively. |
Credit Risk Management for Inve
Credit Risk Management for Investments in Debt Instruments | 12 Months Ended |
Dec. 31, 2023 | |
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Credit Risk Management for Investments in Debt Instruments | 9. CREDIT RISK MANAGEMENT FOR INVESTMENTS IN DEBT INSTRUMENTS The Group’s investment in unsecured subordinate corporate bonds is rated the equivalent of investment grade or higher and has low credit risk for impairment assessment. There was no no no |
Trade Receivables, Net
Trade Receivables, Net | 12 Months Ended |
Dec. 31, 2023 | |
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Trade Receivables, Net | 10. TRADE RECEIVABLES, NET December 31 2022 2023 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 109,408,693 $ 94,232,032 $ 3,077,467 Less: Allowance for impairment loss 164,408 340,417 11,117 109,244,285 93,891,615 3,066,350 At FVTOCI 5,402,714 5,637,485 184,111 $ 114,646,999 $ 99,529,100 $ 3,250,461 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, as well as competitive advantage and future development of the industry in which the customer operates. The Group then reviews the recoverable amount of each individual trade receivable at each balance sheet date to ensure that adequate allowance is made for possible irrecoverable amounts. In this regard, management believes the Group’s credit risk was significantly reduced. 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 groups, 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, 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 December 31, 2023 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 $ 87,272,289 $ 4,915,827 $ 1,334,335 $ 251,769 $ 457,812 $ 94,232,032 Loss allowance (Lifetime ECLs) (11,118 ) (1,521 ) (17,272 ) (139,299 ) (171,207 ) (340,417 ) $ 87,261,171 $ 4,914,306 $ 1,317,063 $ 112,470 $ 286,605 $ 93,891,615 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 $ 2,850,173 $ 160,543 $ 43,578 $ 8,222 $ 14,951 $ 3,077,467 Loss allowance (Lifetime ECLs) (363 ) (50 ) (564 ) (4,549 ) (5,591 ) (11,117 ) $ 2,849,810 $ 160,493 $ 43,014 $ 3,673 $ 9,360 $ 3,066,350 The movements of the loss allowance of trade receivables were as follows: December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 97,358 $ 103,353 $ 164,408 $ 5,369 Remeasurement of loss allowance 17,078 59,490 108,672 3,549 Acquisition through business combinations — — 73,689 2,407 Amounts written off (399 ) — (8,376 ) (274 ) Disposal of subsidiaries (4,637 ) — — — Effects of foreign currency exchange differences (6,047 ) 1,565 2,024 66 Balance at December 31 $ 103,353 $ 164,408 $ 340,417 $ 11,117 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, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total 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 December 31, 2023 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0% 0% 0% — Gross carrying amount $ 5,548,363 $ 5 $ 76,717 $ 12,400 $ 5,637,485 Loss allowance (Lifetime ECLs) — — — — — $ 5,548,363 $ 5 $ 76,717 $ 12,400 $ 5,637,485 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total 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 $ 181,201 $ — $ 2,505 $ 405 $ 184,111 Loss allowance (Lifetime ECLs) — — — — — $ 181,201 $ — $ 2,505 $ 405 $ 184,111 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 the selling of financial assets. As of December 31, 2022 and 2023, 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 Annual December 31, 2022 BNP Paribas EUR 23,600 EUR 18,283 EUR 17,103 EUR 5,317 0.80 December 31, 2023 BNP Paribas EUR 28,545 EUR 28,545 EUR 27,206 EUR — — 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 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, 2023 | |
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Inventories | 11. INVENTORIES December 31 2022 2023 NT$ NT$ US$ (Note 4) Finished goods $ 12,628,314 $ 9,885,674 $ 322,850 Work in process 8,821,890 5,974,884 195,130 Raw materials 61,672,903 39,583,038 1,292,718 Supplies 3,344,968 3,128,957 102,187 Raw materials and supplies in transit 869,400 1,033,635 33,757 $ 87,337,475 $ 59,606,188 $ 1,946,642 The cost of inventories recognized as operating costs for the years ended December 31, 2021, 2022 and 2023 were NT$458,345,579 thousand, NT$534,314,001 thousand and NT$488,429,585 thousand (US$15,951,325 thousand), respectively, which included write-downs of inventories at NT$647,946 thousand, NT$2,031,485 thousand and NT$3,389,936 thousand (US$110,710 thousand), respectively. |
Inventories Related to Real Est
Inventories Related to Real Estate Business | 12 Months Ended |
Dec. 31, 2023 | |
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Inventories Related to Real Estate Business | 12. INVENTORIES RELATED TO REAL ESTATE BUSINESS December 31 2022 2023 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 678,080 $ 666,665 $ 21,772 Construction in progress 3,023,070 3,001,811 98,035 Land held for construction 1,787,526 — — $ 5,488,676 $ 3,668,476 $ 119,807 Construction in progress is mainly located on Lidu Road in Kun Shan, China. The capitalized borrowing costs for the years ended December 31, 2021, 2022 and 2023 are disclosed in Note 25. As of December 31, 2022 and 2023, inventories related to real estate business of NT$5,488,676 thousand and NT$3,668,476 thousand (US$119,807 thousand), respectively, are expected to be re alized Refer to Note 36 for the carrying amount of inventories related to real estate business that had been pledged by the Group to secure bank borrowings. |
Other Financial Assets
Other Financial Assets | 12 Months Ended |
Dec. 31, 2023 | |
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Other Financial Assets | 13. OTHER FINANCIAL ASSETS December 31 2022 2023 NT$ NT$ US$ (Note 4) Guarantee deposits $ 4,606,790 $ 5,481,446 $ 179,015 Pledged time deposits (Note 36) 447,459 470,373 15,362 Time deposits with original maturity over three months 63,853 61,067 1,995 Others (Note 36) 60,422 149,581 4,884 5,178,524 6,162,467 201,256 Current 734,465 598,136 19,534 Non-current $ 4,444,059 $ 5,564,331 $ 181,722 |
Investments Accounted for Using
Investments Accounted for Using the Equity Method | 12 Months Ended |
Dec. 31, 2023 | |
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Investments Accounted for Using the Equity Method | 14. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD December 31 2022 2023 NT$ NT$ US$ (Note 4) Investments in associates $ 14,163,995 $ 19,595,234 $ 639,949 Investments in joint ventures 515,351 15,377 502 $ 14,679,346 $ 19,610,611 $ 640,451 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 2022 2023 NT$ NT$ US$ (Note 4) Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. $ 7,494,541 $ 10,250,888 $ 334,778 ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. 2,748,810 2,786,339 90,997 MACHVISION,INC. (“MACHVISION”) Engaged in the manufacturing and trading of non-contact R.O.C. — 2,123,368 69,346 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,597,745 2,035,230 66,467 M-Universe Investments Pte. Ltd. (“MU”) Investment company Singapore 2,090,663 2,072,314 67,678 Chipletz, Inc. (“CHIPLETZ”) Fabless substrate design house U.S.A. 145,640 248,209 8,106 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 244,516 232,446 7,591 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 72,421 2,365 Operating Carrying Amount as of December 31 Name of Associate Main Business Location 2022 2023 NT$ NT$ US$ (Note 4) Deca Technologies Inc. (“DECA”) Holding company with group engaged in the development of wafer level packaging U.S.A. $ 54,040 $ 53,357 $ 1,743 Goodcare Holdings Inc. (“GOODCARE”) Holding company, engaged in operation investment, long-term care and home services business R.O.C. — 20,811 680 14,464,144 19,895,383 649,751 Less: Deferred gain on transfer of land 300,149 300,149 9,802 $ 14,163,995 $ 19,595,234 $ 639,949 2) At each balance sheet date, the total percentages of ownership held by the Group were as follows: December 31 2022 2023 Yann Yuan 27.94 % 27.94 % ChipMOS 10.85 % 10.85 % MACHVISION — 23.08 % HC 26.22 % 26.22 % MU 42.23 % 42.23 % CHIPLETZ 20.82 % 19.43 % HCK 27.31 % 27.31 % QUESTYLE 6.67 % 6.67 % DECA 17.85 % 17.84 % GOODCARE — 49.00 % 3) 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$61,206 in cash newly issued preferred still 4) In November 2022, the Group’s subsidiary, USISH, invested RMB20,000 thousand to obtain 6.67% ownership of QUESTYLE. The Group considered it has significant influence over QUESTYLE since it involves in making significant decisions by participating in QUESTYLE’s board meeting. 5) In March 2023, the Group’s subsidiary, ASE Social Enterprise Co., Ltd, acquired 49.00% ownership of GOODCARE and obtained significant influence over GOODCARE. 6) In June 2023, the Group’s subsidiary, ASE, subscribed for 13,418 2,167,007 70,771 3 7) In the second quarter of 2023, the exercise of employee share options issued by DECA led the Group’s percentage of ownership in DECA decreased to 17.84%. 8) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) ChipMOS $ 2,643,498 $ 3,333,964 $ 108,882 HC $ 1,420,636 $ 1,904,476 $ 62,197 9) Aggregate information of associates that are not individually material For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net income $ 872,697 $ 1,083,538 $ 1,091,814 $ 35,657 Other comprehensive income (loss) 3,624,403 (3,082,307 ) 2,439,733 79,678 Total comprehensive income (loss) $ 4,497,100 $ (1,998,769 ) $ 3,531,547 $ 115,335 b. Investments in joint ventures 1) Investments in joint ventures that was not individually material and accounted for using the equity method consisted of the following: Operating Location Carrying Amount as of December 31 Name of Joint Venture Main Business 2022 2023 NT$ NT$ US$ (Note 4) MUtek Electronics Co., Ltd. Engaged in the production and wholesale of electronic products R.O.C. $ 26,591 $ 15,377 $ 502 SUMA-USI Electronics Co., Ltd. Engaged in the design and production of electronic products China 488,760 — — $ 515,351 $ 15,377 $ 502 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiaries December 31 2022 2023 MUtek 49.00% 49.00% SUMA-USI 49.00% — In January 2023, UGKS entered into a shares transfer agreement with Suma SUMA-USI thousand. After the completion of shares transfer, the Group no longer held ownership of SUMA-USI. 3) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Total net income (loss) and comprehensive income (loss) $ 27,003 $ 101,839 $ (11,214 ) $ (366 ) |
Property, Plant and Equipment
Property, Plant and Equipment | 12 Months Ended |
Dec. 31, 2023 | |
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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 2022 2023 NT$ NT$ US$ (Note 4) Land and land improvements $ 13,006,893 $ 13,523,045 $ 441,641 Buildings and improvements 91,623,291 100,697,091 3,288,605 Machinery and equipment 142,129,485 126,807,662 4,141,334 Other equipment 3,401,543 3,019,031 98,597 Construction in progress and machinery under installation 18,073,406 20,765,193 678,158 $ 268,234,618 $ 264,812,022 $ 8,648,335 For the year ended December 31, 2021 Land Buildings and Machinery Other Equipment Construction in under 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 — 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 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 — 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 Machinery Other Equipment Construction in 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 For the year ended December 31, 2023 Land and Land Buildings and Machinery Other Equipment Construction in under Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 13,006,893 $ 172,798,699 $ 473,494,702 $ 14,354,608 $ 18,073,406 $ 691,728,308 Additions 424,130 1,866,786 2,308,779 141,158 44,017,796 48,758,649 Disposals (3,436 ) (8,786,519 ) (7,912,516 ) (1,441,685 ) (9,457 ) (18,153,613 ) Reclassification 142,562 16,398,574 24,044,088 992,109 (41,394,745 ) 182,588 Acquisitions through business combinations 17,921 113,416 1,133,555 133,867 167,477 1,566,236 Effect of foreign currency exchange differences (6,584 ) (594,193 ) (2,394,857 ) (88,199 ) (89,284 ) (3,173,117 ) Balance at December 31, 2023 $ 13,581,486 $ 181,796,763 $ 490,673,751 $ 14,091,858 $ 20,765,193 $ 720,909,051 Accumulated depreciation and impairment Balance at January 1, 2023 $ — $ 81,175,408 $ 331,365,217 $ 10,953,065 $ — $ 423,493,690 Depreciation expense 17,860 8,896,551 41,403,363 1,481,707 — 51,799,481 Impairment losses recognized — 134,999 10,802 769 — 146,570 Disposals (3,436 ) (8,771,076 ) (7,774,818 ) (1,431,696 ) — (17,981,026 ) Reclassification 43,725 (35,568 ) 7,674 35,200 — 51,031 Acquisitions through business combinations — 24,770 728,504 126,713 — 879,987 Effect of foreign currency exchange differences 292 (325,412 ) (1,874,653 ) (92,931 ) — (2,292,704 ) Balance at December 31, 2023 $ 58,441 $ 81,099,672 $ 363,866,089 $ 11,072,827 $ — $ 456,097,029 Land and Land Buildings and Machinery and Other Equipment Construction in 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, 2023 $ 424,784 $ 5,643,328 $ 15,463,576 $ 468,798 $ 590,248 $ 22,590,734 Additions 13,851 60,966 75,401 4,610 1,437,551 1,592,379 Disposals (112 ) (286,954 ) (258,410 ) (47,083 ) (309 ) (592,868 ) Reclassification 4,656 535,551 785,241 32,401 (1,351,886 ) 5,963 Acquisitions through business combinations 585 3,704 37,020 4,372 5,470 51,151 Effect of foreign currency exchange differences (215 ) (19,405 ) (78,212 ) (2,880 ) (2,916 ) (103,628 ) Balance at December 31, 2023 $ 443,549 $ 5,937,190 $ 16,024,616 $ 460,218 $ 678,158 $ 23,543,731 Accumulated depreciation and impairment Balance at January 1, 2023 $ — $ 2,651,058 $ 10,821,855 $ 357,710 $ — $ 13,830,623 Depreciation expense 583 290,547 1,352,168 48,390 — 1,691,688 Impairment losses recognized — 4,409 353 25 — 4,787 Disposals (112 ) (286,449 ) (253,913 ) (46,757 ) — (587,231 ) Reclassification 1,428 (1,162 ) 250 1,150 — 1,666 Acquisitions through business combinations — 809 23,792 4,138 — 28,739 Effect of foreign currency exchange differences 9 (10,627 ) (61,223 ) (3,035 ) — (74,876 ) Balance at December 31, 2023 $ 1,908 $ 2,648,585 $ 11,883,282 $ 361,621 $ — $ 14,895,396 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 thousand) under the line item of other operating income and expenses (Note 25) for the years ended December 31, 2021, 2022 and 2023, 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, which represented Level 3 inputs because the secondary market was not active. The recoverable amount of the other impaired plant and equipment was determined using value in use and the Group expected to derive nearly no cash flows from these assets. Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives: Land improvements 7-30 years 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, 2021, 2022 and 2023 are disclosed in Note 25. |
Lease Arrangements
Lease Arrangements | 12 Months Ended |
Dec. 31, 2023 | |
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Lease Arrangements | 16. LEASE ARRANGEMENTS a. Right-of-use December 31 2022 2023 NT$ NT$ US$ (Note 4) Carrying amounts Land $ 7,342,703 $ 7,111,397 $ 232,247 Buildings and improvements 3,411,750 4,081,525 133,296 Machinery and equipment 237,260 179,270 5,855 Other equipment 69,070 70,074 2,288 $ 11,060,783 $ 11,442,266 $ 373,686 For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Additions to right-of-use $ 3,239,770 $ 2,140,942 $ 1,680,516 $ 54,883 Depreciation charge for right-of-use Land $ 217,674 $ 236,673 $ 246,617 $ 8,054 Buildings and improvements 509,746 660,276 726,510 23,727 Machinery and equipment 356,052 538,639 292,936 9,567 Other equipment 31,478 32,452 37,957 1,239 $ 1,114,950 $ 1,468,040 $ 1,304,020 $ 42,587 The amounts disclosed above with respect to the right-of-use right-of-use b. Lease liabilities December 31 2022 2023 NT$ NT$ US$ (Note 4) Carrying amounts Current $ 979,612 $ 1,062,239 $ 34,691 Non-current $ 6,728,875 $ 7,159,767 $ 233,826 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 2022 2023 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 1- 51 1-27 years, 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 2022 2023 NT$ NT$ US$ (Note 4) Expenses relating to short-term leases $ 431,613 $ 316,799 $ 10,346 Expenses relating to low-value $ 3,242 $ 3,913 $ 128 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 126,584 $ 124,883 $ 4,078 Total cash outflow for leases $ 2,494,384 $ 1,856,816 $ 60,641 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, 2023 | |
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Investment Properties | 17. INVESTMENT PROPERTIES 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 exchange differences — 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 exchange differences — 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 For the year ended December 31, 2023 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 35,572 $ 16,757,443 $ 10,175,880 $ 26,968,895 Additions — 35,304 — 35,304 Reclassification — (182,588 ) (12,233 ) (194,821 ) Effects of foreign currency exchange differences — (298,273 ) (171,087 ) (469,360 ) Balance at December 31, 2023 $ 35,572 $ 16,311,886 $ 9,992,560 $ 26,340,018 Accumulated depreciation Balance at January 1, 2023 $ — $ 3,868,107 $ 1,371,696 $ 5,239,803 Depreciation expenses — 766,322 325,557 1,091,879 Reclassification — (51,031 ) (4,309 ) (55,340 ) Effects of foreign currency exchange differences — (80,078 ) (25,362 ) (105,440 ) Balance at December 31, 2023 $ — $ 4,503,320 $ 1,667,582 $ 6,170,902 Carrying amount at December 31, 2023 $ 35,572 $ 11,808,566 $ 8,324,978 $ 20,169,116 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, 2023 $ 1,162 $ 547,271 $ 332,328 $ 880,761 Additions — 1,153 — 1,153 Reclassification — (5,963 ) (400 ) (6,363 ) Effects of foreign currency exchange differences — (9,741 ) (5,587 ) (15,328 ) Balance at December 31, 2023 $ 1,162 $ 532,720 $ 326,341 $ 860,223 Accumulated depreciation Balance at January 1, 2023 $ — $ 126,326 $ 44,798 $ 171,124 Depreciation expenses — 25,027 10,632 35,659 Reclassification — (1,667 ) (141 ) (1,808 ) Effects of foreign currency exchange differences — (2,615 ) (828 ) (3,443 ) Balance at December 31, 2023 $ — $ 147,071 $ 54,461 $ 201,532 Carrying amount at December 31, 2023 $ 1,162 $ 385,649 $ 271,880 $ 658,691 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$9,722,579 thousand. Right-of-use The abovementioned investment properties were leased out for 1 to 20 years, with an option to extend for an additional lease term. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease term. In addition to fixed lease payments, some of the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) Year 1 $ 1,683,010 $ 1,596,827 $ 52,150 Year 2 1,380,058 1,333,442 43,548 Year 3 1,119,779 1,154,877 37,716 Year 4 990,867 893,353 29,176 Year 5 808,851 687,266 22,445 Year 6 onwards 2,492,305 1,777,808 58,060 $ 8,474,870 $ 7,443,573 $ 243,095 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 2022 2023 NT$ NT$ US$ (Note 4) Fair value $ 36,869,289 $ 34,789,532 $ 1,136,170 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, 2023 | |
Text block [abstract] | |
Goodwill | 18. GOODWILL 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, 2021 $ 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 For the year ended December 31, 2023 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2023 $ 54,727,512 $ 2,414,113 $ 52,313,399 Acquisitions through business combinations (Note 29) 5,147 — 5,147 Effect of foreign currency exchange differences 85,870 — 85,870 Balance at December 31, 2023 $ 54,818,529 $ 2,414,113 $ 52,404,416 Cost Accumulated Impairment Carrying Amount US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 1,787,313 $ 78,841 $ 1,708,472 Acquisitions through business combinations (Note 29) 168 — 168 Effect of foreign currency exchange differences 2,804 — 2,804 Balance at December 31, 2023 $ 1,790,285 $ 78,841 $ 1,711,444 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 2022 2023 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,427,102 $ 35,426,817 $ 1,156,983 Testing segment 13,414,275 13,414,094 438,083 EMS segment 3,323,920 3,415,404 111,541 Others 148,101 148,101 4,837 $ 52,313,399 $ 52,404,416 $ 1,711,444 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 8.65%-14.64% 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, 2023 | |
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Other Intangible Assets | 19. OTHER INTANGIBLE ASSETS The carrying amounts of each class of other intangible assets were as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) Customer relationships $ 6,974,365 $ 5,949,623 $ 194,305 Computer software 2,310,815 1,878,509 61,349 Patents and acquired specific technology 11,829,167 9,948,539 324,903 Others 63,361 43,462 1,420 $ 21,177,708 $ 17,820,133 $ 581,977 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 For the year ended December 31, 2023 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 11,736,181 $ 7,616,109 $ 21,317,352 $ 156,326 $ 40,825,968 Additions — 537,261 1,350 (10,825 ) 527,786 Disposals or derecognition — (905,947 ) — (30,973 ) (936,920 ) Effect of foreign currency exchange differences 26,380 12,970 (807 ) 2,169 40,712 Balance at December 31, 2023 $ 11,762,561 $ 7,260,393 $ 21,317,895 $ 116,697 $ 40,457,546 Accumulated amortization and impairment Balance at January 1, 2023 $ 4,761,816 $ 5,305,294 $ 9,488,185 $ 92,965 $ 19,648,260 Amortization expense 1,047,282 970,413 1,881,980 6,808 3,906,483 Disposals or derecognition — (894,767 ) — (28,800 ) (923,567 ) Effect of foreign currency exchange differences 3,840 944 (809 ) 2,262 6,237 Balance at December 31, 2023 $ 5,812,938 $ 5,381,884 $ 11,369,356 $ 73,235 $ 22,637,413 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, 2023 $ 383,285 $ 248,730 $ 696,191 $ 5,106 $ 1,333,312 Additions — 17,546 44 (354 ) 17,236 Disposals or derecognition — (29,587 ) — (1,012 ) (30,599 ) Effect of foreign currency exchange differences 861 424 (27 ) 71 1,329 Balance at December 31, 2023 $ 384,146 $ 237,113 $ 696,208 $ 3,811 $ 1,321,278 Accumulated amortization and impairment Balance at January 1, 2023 $ 155,513 $ 173,263 $ 309,869 $ 3,036 $ 641,681 Amortization expense 34,203 31,692 61,462 222 127,579 Disposals or derecognition — (29,222 ) — (941 ) (30,163 ) Effect of foreign currency exchange differences 125 31 (26 ) 74 204 Balance at December 31, 2023 $ 189,841 $ 175,764 $ 371,305 $ 2,391 $ 739,301 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 Patents and acquired specific technology 5-17 years Others 5-10 years |
Borrowings
Borrowings | 12 Months Ended |
Dec. 31, 2023 | |
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Borrowings | 20. BORROWINGS a. Short-term borrowings 1) Bank loans Mainly represented unsecured revolving loans, letters of credit and bank overdrafts. December 31 2022 2023 NT$ NT$ US$ (Note 4) Secured bank loans, annual interest rates were 2.73%-3.63% and 4.80%-5.40% as of December 31, 2022 and 2023, respectively $ 772,896 $ 354,064 $ 11,563 Unsecured bank loans, annual interest rates were 1.42%-6.50% and 1.55%-7.57% as of December 31, 2022 and 2023, respectively 45,958,234 49,900,124 1,629,658 46,731,130 50,254,188 1,641,221 Less: financial liabilities for hedging - current (Note 34) 12,204,620 12,516,971 408,784 $ 34,526,510 $ 37,737,217 $ 1,232,437 2) Short-term bills payable – only as of December 31, 2023 NT$ US$ (Note 4) Commercial papers $ 2,790,000 $ 91,117 Less: Unamortized discounts 2,660 87 $ 2,787,340 $ 91,030 Annual interest rate (%) 1.53-1.54 b. Long-term borrowings 1) Bank loans December 31 2022 2023 NT$ NT$ US$ (Note 4) Revolving bank loans Others - repayable through January 2024 to July 2029, annual interest rates were 1.43%-5.26% and 1.43%-5.91% as of December 31, 2022 and 2023, respectively $ 79,657,893 $ 77,318,195 $ 2,525,088 Mortgage loans (Note 36) Repayable through January 2024 to November 2039, annual interest rates were 2.85%-4.40% and 2.95%-3.65% as of December 31, 2022 and 2023, respectively 8,333,805 8,142,508 265,921 87,991,698 85,460,703 2,791,009 Less: current portion 5,041,841 4,096,255 133,777 $ 82,949,857 $ 81,364,448 $ 2,657,232 . 2) Long-term bills payable – only as of December 31, 2022 Ta Ching Bills Finance Corporation, redeemed in $ 3,000,000 Cathay United Bank, redeemed 1.49%-1.56% 9,000,000 12,000,000 Less: unamortized discounts 2,247 $ 11,997,753 |
Bonds Payable
Bonds Payable | 12 Months Ended |
Dec. 31, 2023 | |
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Bonds Payable | 21. BONDS PAYABLE December 31 2022 2023 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Redeemed $ 2,000,000 $ — $ — Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 140,431 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% 6,500,000 6,500,000 212,280 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% 3,500,000 3,500,000 114,304 Repayable at maturity in April 2025 and interest due annually with annual interest rate at 0.90% 10,000,000 10,000,000 326,584 Redeemed 3,000,000 — — Repayable at maturity in August 2025 and interest due annually with annual interest rate at 0.85% 5,000,000 5,000,000 163,292 Repayable at maturity in August 2027 and interest due annually with annual interest rate at 0.95% 2,000,000 2,000,000 65,317 Unsecured overseas bonds US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% 3,102,400 3,102,400 101,319 Unsecured overseas convertible bonds RMB2,005,324 thousand and RMB2,466,050 thousand as of December 31, 2022 and 2023, respectively, at maturity in March 2027 and interest due annually with annual interest rate at 0.10%, 0.20%, 0.60%, 1.30%, 1.80% and 2.00% for the first, second, third, fourth, fifth and sixth year, respectively. 8,842,360 10,690,847 349,146 48,244,760 45,093,247 1,472,673 December 31 2022 2023 NT$ NT$ US$ (Note 4) Less: discounts on bonds payable $ 394,436 $ 83,761 $ 2,736 47,850,324 45,009,486 1,469,937 Less: current portion of bonds payable 4,998,971 24,520,052 800,785 $ 42,851,353 $ 20,489,434 $ 669,152 (Concluded) In March 2021, the subsidiary, USISH, offered an unsecured overseas convertible bonds (the “USISH Bonds”) in RMB3,450,000 thousand with a par value of RMB100. Within 5 trading days after maturity, USISH will redeem all the unconverted bonds at a price of 108% of the par value (including the interests of the last installation). When the USISH Bonds were offered, the subsidiaries, USIE and ASEMTL, subscribed for the USISH Bonds at a total of thousand. Since then, USIE and ASEMTL disposed separately the USISH Bonds totaled to in the public market, respectively. As of December 31, 2023, the par value of the USISH Bonds held by USIE amounted thousand. As the aforementioned contractual obligations assumed by USISH and the contractual rights entitled to USIE and ASEMTL were extinguished in economic substance, the assets and liabilities related to the USISH Bonds subscribed for by USIE and ASEMTL 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, 2023, the conversion price was RMB19.06 per share. As of December 31, 2023, the USISH Bonds with a par value totaled to RMB122 thousand were converted into 6,000 ordinary shares of USISH. Within the outstanding period of the USISH Bonds, if the closing price of USISH’s ordinary shares in Shanghai Stock Exchange is lower than 80% of the current conversion price for at least 15 trading days out of any 30 consecutive trading days, the board of directors of USISH has the right to propose a downward revision on conversion price and submit it to USISH’s shareholders’ meeting for approval. 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 130% (including 130%) of the current conversion price for at least 20 trading days out of any 30 consecutive trading days, or (2) the unconverted USISH Bonds falls below RMB30,000 thousand. 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, on the date of 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, 2023 | |
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Other Payables | 22. OTHER PAYABLES December 31 2022 2023 NT$ NT$ US$ (Note 4) Accrued salary and bonus $ 14,759,907 $ 13,726,474 $ 448,285 Payables for property, plant and equipment 16,704,590 10,810,065 353,039 Accrued employees’ compensation and remuneration to directors and supervisors 10,012,636 5,680,710 185,523 Accrued employee insurance 1,325,330 1,260,237 41,157 Accrued utilities 847,905 855,475 27,939 Others 13,464,732 11,909,924 388,959 $ 57,115,100 $ 44,242,885 $ 1,444,902 |
Retirement Benefit Plans
Retirement Benefit Plans | 12 Months Ended |
Dec. 31, 2023 | |
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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$32,836 thousand, NT$7,735 thousand and NT$11,898 thousand (US$389 thousand), and the remeasurement losses were NT$17,292 thousand, NT$3,778 thousand, and NT$954 thousand (US$31 thousand) (recognized under the line item of net defined benefit liabilities) for the years ended December 31, 2021, 2022 and 2023, respectively. As of December 31, 2022 and 2023, accrued pension liabilities for executive managers were NT$381,512 thousand and NT$383,805 thousand (US$12,534 thousand), respectively. 4) The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 10,261,997 $ 10,193,848 $ 332,915 Fair value of the plan assets (6,477,877 ) (6,617,058 ) (216,103 ) Present value of unfunded defined benefit obligation 3,784,120 3,576,790 116,812 Recorded under other payables (88,983 ) (20,281 ) (662 ) Recorded under other non-current 248,843 181,844 5,939 Net defined benefit liabilities $ 3,943,980 $ 3,738,353 $ 122,089 Movements in net defined benefit liabilities were as follows: Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ Balance at January 1, 2021 $ 12,159,145 $ (5,962,305 ) $ 6,196,840 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 ) Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ 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 Service cost Current service cost 126,956 — 126,956 Past service cost and loss on settlements 1,194 — 1,194 Net interest expense (income) 236,102 (173,994 ) 62,108 Other termination benefit cost 7,822 — 7,822 Recognized in profit or loss 372,074 (173,994 ) 198,080 Remeasurement Return on plan assets (excluding amounts included in net interest) — (9,327 ) (9,327 ) Actuarial (gain) loss Changes in financial assumptions 391,077 — 391,077 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ Experience adjustments $ (309,843 ) $ — $ (309,843 ) Changes in demographic assumptions (6,476 ) — (6,476 ) Recognized in other comprehensive income 74,758 (9,327 ) 65,431 Contributions from the employer — (597,870 ) (597,870 ) Benefits paid from the pension fund (609,975 ) 609,975 — the Group (79,659 ) — (79,659 ) Liabilities extinguished on settlement (2,830 ) — (2,830 ) Liabilities assumed in a business combination 188,364 — 188,364 Exchange differences on foreign plans (10,881 ) 32,035 21,154 Balance at December 31, 2023 $ 10,193,848 $ (6,617,058 ) $ 3,576,790 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 335,140 $ (211,557 ) $ 123,583 Service cost Current service cost 4,146 — 4,146 Past service cost and loss on settlements 39 — 39 Net interest expense (income) 7,711 (5,682 ) 2,029 Other benefit cost 255 — 255 Recognized in profit or loss 12,151 (5,682 ) 6,469 Remeasurement Return on plan assets (excluding amounts included in net interest) — (305 ) (305 ) Actuarial (gain) loss Changes in financial assumptions 12,772 — 12,772 Experience adjustments (10,119 ) — (10,119 ) Changes in demographic assumptions (211 ) — (211 ) Recognized in other comprehensive income 2,442 (305 ) 2,137 Contributions from the employer — (19,526 ) (19,526 ) Benefits paid from the pension fund (19,921 ) 19,921 — the Group (2,602 ) — (2,602 ) Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) US$ (Note 4) US$ (Note 4) US$ (Note 4) Liabilities extinguished on settlement $ (92 ) $ — $ (92 ) Liabilities assumed in a business combination 6,152 — 6,152 Exchange differences on foreign plans (355 ) 1,046 691 Balance at December 31, 2023 $ 332,915 $ (216,103 ) $ 116,812 5) The fair value of the plan assets by major categories at each balance sheet date was as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) Cash $ 2,351,189 $ 2,373,133 $ 77,503 Equity instruments 2,839,966 2,872,293 93,805 Debt instruments 1,079,917 1,117,087 36,482 Others 206,805 254,545 8,313 Total $ 6,477,877 $ 6,617,058 $ 216,103 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) Inc. is responsible for the administration of the fund and determination of the investment strategies according to related local regulations. ASE (Korea) Inc. 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 2022 2023 Discount rates (%) 0.05-5.63 0.16-4.91 Expected rates of salary increase (%) 1.00-3.96 1.00-4.06 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 2022 2023 NT$ NT$ US$ (Note 4) Discount rate 0.5% higher $ (437,529 ) $ (421,758 ) $ (13,774 ) 0.5% lower $ 472,595 $ 455,520 $ 14,877 Expected rates of salary increase 0.5% higher $ 444,815 $ 425,080 $ 13,882 0.5% lower $ (416,488 ) $ (397,988 ) $ (12,998 ) The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. 9) Maturity analysis of undiscounted pension benefit December 31 2022 2023 NT$ NT$ US$ (Note 4) No later than 1 year $ 646,243 $ 675,526 $ 22,062 Later than 1 year but not later than 5 years 2,760,990 2,719,262 88,807 Later than 5 years 9,930,085 10,022,055 327,304 $ 13,337,318 $ 13,416,843 $ 438,173 The Group expected to make contributions of NT$547,179 thousand and NT$600,399 thousand (US$19,608 thousand) to the defined benefit plans in the next year starting from January 1, 2023 and 2024, respectively. As of December 31, 2022 and 2023, the average duration of the defined benefit obligation of the Group was 6 to 13 years and 7 to 13 years, respectively. |
Equity
Equity | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Equity | 24. EQUITY a. Share capital Ordinary shares December 31 2022 2023 Numbers of shares authorized (in thousands) 5,500,000 5,500,000 Numbers of shares reserved (in thousands) Employee share options 400,000 400,000 Number of shares issued and fully paid (in thousands) 4,367,984 4,385,465 December 31 2022 2023 NT$ NT$ US$ (Note 4) Share capital authorized $ 55,000,000 $ 55,000,000 $ 1,796,212 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 130,634 American Depositary Receipts The Company’s ADS represents 2 ordinary shares of the Company. As of both December 31, 2022 and 2023, 157,164 thousand ADSs were outstanding and represented approximately 314,328 thousand ordinary shares of the Company. b. Capital surplus December 31 2022 2023 NT$ NT$ US$ (Note 4) May be used to offset a deficit, cash dividends, Issuance of ordinary shares $ 15,072,129 $ 15,737,752 $ 513,970 Merger by share exchange 117,693,658 117,693,658 3,843,686 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 3,240,987 3,240,987 105,845 Exercised employee share options 2,943,447 3,503,786 114,428 Treasury share transactions 38,404 679,791 22,201 Donations from shareholders 471,894 471,894 15,411 Expired share options 646,447 646,773 21,122 140,106,966 141,974,641 4,636,663 December 31 2022 2023 NT$ NT$ US$ (Note 4) May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) $ 117,537 $ 208,310 $ 6,803 Share of changes in capital surplus of associates accounted for using the equity method 18,329 21,584 705 Dividends that the claim period has elapsed and unclaimed by shareholders 6,043 6,130 200 Exercised disgorgement 326 326 11 142,235 236,350 7,719 May not be used for any purpose Employee share options 1,425,171 1,904,176 62,187 Employee restricted stock awards 778,387 (49,650 ) (1,621 ) Others (3) 154,731 207,109 6,764 2,358,289 2,061,635 67,330 $ 142,607,490 $ 144,272,626 $ 4,711,712 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 IFRS Accounting Standards” should be appropriated to or reversed from a special reserve by the Company. The appropriation of earnings for 2021 and 2022 were as follows: Appropriation of Earnings Dividends Per Share For Year 2021 For Year 2022 For Year 2021 For Year 2022 NT$ NT$ NT$ NT$ (in dollars) (in dollars) Legal reserve $ 6,282,762 $ 6,001,564 Special reserve (reversed) $ 798,025 $ (6,845,501 ) Cash dividends $ 30,501,981 $ 38,482,083 $ 7.0 $ 8.8 The above 2021 and 2022 appropriations for cash dividends were resolved by the Company’s board of directors in March 2022 and March 2023, respectively; the other proposed appropriations were resolved by the shareholders’ meeting in June 2022 and June 2023, respectively. d. Others equity items 1) Exchange differences on translating foreign operations For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (11,641,939 ) $ (15,393,646 ) $ (5,529,388 ) $ (180,581 ) Recognized for the year Exchange differences arising on translating foreign operations (3,203,730 ) 9,981,949 (1,488,920 ) (48,626 ) For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Share from associates and joint ventures accounted for using the equity method $ 21,307 $ (117,691 ) $ (16,321 ) $ (533 ) Reclassification Disposal of foreign operations (569,284 ) — — — Balance at December 31 $ (15,393,646 ) $ (5,529,388 ) $ (7,034,629 ) $ (229,740 ) 2) Unrealized gain (loss) on financial assets at FVTOCI For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 2,027,902 $ 4,190,361 $ 1,275,505 $ 41,656 Unrealized gain (loss) recognized for the year Debt instruments 63,722 (16,746 ) (22,599 ) (738 ) Equity instruments (8,671 ) (8,360 ) (77,496 ) (2,531 ) Share from associates and joint ventures accounted for using the equity method 3,599,703 (2,928,173 ) 2,447,656 79,937 Other comprehensive income for the year 3,654,754 (2,953,279 ) 2,347,561 76,668 Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal 33,258 190,500 230,940 7,542 For the Year Ended December 31 2021 2022 2023 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 $ (1,525,553 ) $ (152,077 ) $ (304,358 ) $ (9,940 ) Balance at December 31 $ 4,190,361 $ 1,275,505 $ 3,549,648 $ 115,926 3) Gain (loss) on hedging instruments – hedges of net investments of foreign operations For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (429,265 ) $ 121,833 $ 520,281 $ 16,992 Recognized for the year Foreign currency risk – loans denominated in foreign currency 551,098 398,448 (242,840 ) (7,931 ) Balance at December 31 $ 121,833 $ 520,281 $ 277,441 $ 9,061 4) Unearned employee compensation In August 2021, the shareholders’ meeting resolved to issue restricted stock awards to employees. Refer to Note 2 8 For the Year Ended December 31 2022 2023 NT$ NT$ US$ (Note 4) Balance at January 1 $ (1,164,991 ) $ (432,847 ) $ (14,136 ) Share-based payment expenses 728,748 11,840 387 Valuation adjustments 3,396 421,007 13,749 Balance at December 31 $ (432,847 ) $ — $ — e. Treasury shares Purpose of Repurchase Shares Repurchased for Cancellation Shares Held by Subsidiaries Total (in thousand shares) (in thousand shares) (in thousand shares) Balance at January 31, 2022 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 Balance at December 31, 2023 — 72,941 72,941 In order to maintain the Company’s credit and shareholders’ rights and interests, the Company’s board of directors resolved in November 2021 to repurchase up to 55,000 thousand of the Company’s ordinary shares for cancellation at prices between NT$90 to NT$150 per share during November 8, 2021 to January 7, 2022. The Company has repurchased 55,000 thousand shares at an average price of NT$104.3. In February 2022, the Company’s board of directors resolved that February 25, 2022 was the record date for capital reduction and completed the cancellation of those repurchased ordinary shares. In order to align with the Group’s financial strategy to simplify its investment management, ASE Test and J&R Holding reduced capital in the fourth quarter of 2022 by remitting 44,100 thousand and 23,352 thousand ordinary The Company’s shares held by its subsidiaries at each balance sheet date were as follows: Shares Held by Subsidiaries Carrying Amount Carrying Amount Fair Value Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2022 ASE 67,452 $ 1,762,430 $ 6,333,754 ASE Test, Inc. 5,489 196,677 515,454 72,941 $ 1,959,107 $ 6,849,208 December 31, 2023 ASE 67,452 $ 1,762,430 $ 57,558 $ 9,106,036 $ 297,389 ASE Test, Inc. 5,489 196,677 6,423 741,067 24,202 72,941 $ 1,959,107 $ 63,981 $ 9,847,103 $ 321,591 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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 15,622,009 $ 14,544,415 $ 18,608,124 $ 607,711 Share of profit for the year 2,099,830 3,116,549 1,849,952 60,417 Other comprehensive income (loss) for the year Exchange difference on translating foreign operations (321,551 ) 344,780 (47,301 ) (1,545 ) Unrealized gain (loss) on equity instruments at FVTOCI 50,679 (44,852 ) 26,560 867 Gain (loss) from hedging 187,502 110,781 (69,189 ) (2,260 ) Remeasurement on defined benefit plans 1,497 51,582 (15,876 ) (518 ) Share in other comprehensive income (loss) from associates accounted for using the equity method 7,902 (35,142 ) (7,514 ) (245 ) Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31) (2,748,521 ) (312,775 ) — — Disposal of subsidiary — — (295,895 ) (9,663 ) Non-controlling interest arising from capital increase of subsidiaries — — 427,913 13,974 Cash dividends distributed to non-controlling interests (1,062,529 ) (575,089 ) (912,261 ) (29,793 ) Non-controlling 314,398 315,871 293,740 9,593 Equity component of convertible bonds issued by subsidiaries 393,199 1,092,004 412,294 13,465 Balance at December 31 $ 14,544,415 $ 18,608,124 $ 20,270,547 $ 662,003 |
Profit Before Income Tax
Profit Before Income Tax | 12 Months Ended |
Dec. 31, 2023 | |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Rental income $ 175,373 $ 656,745 $ 692,010 $ 22,600 Gain on disposal of property, plant and equipment 71,770 113,356 161,761 5,283 Royalty income 135,400 638,867 674,859 22,040 Impairment loss on non-financial (126,766 ) (327,569 ) (146,570 ) (4,787 ) Others 934,052 (67,071 ) (60,290 ) (1,969 ) $ 1,189,829 $ 1,014,328 $ 1,321,770 $ 43,167 b. Other income For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Interest income Bank deposits $ 529,132 $ 646,407 $ 1,510,422 $ 49,328 Contracts with customers 13,197 8,340 2,985 97 Government subsidies 767,918 797,612 940,127 30,703 Dividends income 289,852 278,381 256,160 8,366 $ 1,600,099 $ 1,730,740 $ 2,709,694 $ 88,494 c. Other gains and losses For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Net gain on financial assets mandatorily at FVTPL $ 1,199,065 $ 10,244,928 $ 6,155,995 $ 201,045 Net loss arising on financial instruments held for trading (2,689,070 ) (6,137,183 ) (4,295,484 ) (140,284 ) Gain on disposal of subsidiaries (Note 30) 17,340,418 — 529,721 17,300 Foreign exchange gains (losses), net 1,395,054 (2,459,474 ) 998,111 32,597 Gain recognized in bargain purchase transaction (Note 29) 33,114 — — — Impairment loss on investments accounted for using the equity method (Note 14) — (61,206 ) — — Gain (loss) on disposal of investments accounted for using the equity method (67,482 ) 80,317 55,795 1,822 $ 17,211,099 $ 1,667,382 $ 3,444,138 $ 112,480 d. Finance costs For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ 105,159 $ 134,871 $ 148,916 $ 4,864 Interest on borrowings and bonds payable 2,790,368 3,912,526 6,197,706 202,407 Total interest expense for financial liabilities measured at amortized cost 2,895,527 4,047,397 6,346,622 207,271 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (71,011 ) — — — Property, plant and equipment (25,581 ) (58,263 ) (107,712 ) (3,518 ) 2,798,935 3,989,134 6,238,910 203,753 Other finance costs 32,372 20,648 33,176 1,083 $ 2,831,307 $ 4,009,782 $ 6,272,086 $ 204,836 Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2021 2022 2023 Annual interest capitalization rates Inventories related to real estate business (%) 4.20-4.35 — — Property, plant and equipment (%) 0.48-1.08 0.59-4.22 1.46-6.82 e. Depreciation and amortization For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 48,604,160 $ 48,945,756 $ 51,799,481 $ 1,691,688 Right-of-use 1,114,950 1,468,040 1,304,020 42,587 Investment properties 751,047 1,107,014 1,091,879 35,659 Other intangible assets 4,054,120 3,931,079 3,906,483 127,579 Total $ 54,524,277 $ 55,451,889 $ 58,101,863 $ 1,897,513 Summary of depreciation by function Operating costs $ 46,880,267 $ 47,894,701 $ 49,701,740 $ 1,623,179 Operating expenses 3,589,890 3,626,109 4,493,640 146,755 $ 50,470,157 $ 51,520,810 $ 54,195,380 $ 1,769,934 Summary of amortization by function Operating costs $ 2,443,870 $ 2,465,837 $ 2,433,492 $ 79,474 Operating expenses 1,610,250 1,465,242 1,472,991 48,105 $ 4,054,120 $ 3,931,079 $ 3,906,483 $ 127,579 Refer to Note 19 for information relating to the line items in which any amortization of intangible assets is included. f. Operating expenses directly related to investment properties For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 1,422,463 $ 1,616,197 $ 1,593,819 $ 52,052 g. Employee benefits expense For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 3,489,642 $ 3,590,439 $ 3,671,057 $ 119,891 Defined benefit plans 214,599 188,141 209,978 6,857 3,704,241 3,778,580 3,881,035 126,748 Equity-settled share-based payments 699,211 989,843 742,890 24,262 Other employee benefits 90,412,118 98,404,937 86,893,030 2,837,787 $ 94,815,570 $ 103,173,360 $ 91,516,955 $ 2,988,797 Summary of employee benefits expense by function Operating costs $ 61,555,563 $ 65,063,705 $ 58,390,785 $ 1,906,949 Operating expenses 33,260,007 38,109,655 33,126,170 1,081,848 $ 94,815,570 $ 103,173,360 $ 91,516,955 $ 2,988,797 h. 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 2022 2023 Accrual Accrual Accrual Rate (%) Accrual Amount NT$ NT$ US$ (Note 4) Employees’ compensation 0.25 $ 155,398 0.25 $ 79,385 $ 2,593 Remuneration to directors 0.40 248,637 0.40 127,016 4,148 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 2022 and March 2023, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2021 and 2022, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2021 and 2022 were deemed changes in estimates. The differences were NT$1,030 thousand and NT$1,572 thousand (US$51 thousand) For Year 2021 For Year 2022 Employees’ Remuneration Employees’ Remuneration NT$ NT$ NT$ NT$ Resolved by the board of directors $ 122,000 $ 194,000 $ 155,463 $ 247,000 Recognized in the consolidated financial statements $ 121,935 $ 195,095 $ 155,398 $ 248,637 Information for 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 Taiwan Stock Exchange (the “TWSE”). |
Income Tax
Income Tax | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Income Tax | 26. INCOME TAX The Company and its subsidiaries, ASE, SPIL and USIINC, have filed a consolidated tax return for corporate income tax and for unappropriated earnings. a. Income tax recognized in profit or loss The major components of income tax were as follows: For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 14,533,570 $ 16,251,844 $ 10,117,252 $ 330,413 Income tax on unappropriated earnings 3,684,138 844,855 (3,449,958 ) (112,670 ) Changes in estimate for prior years (129,152 ) (211,631 ) (67,074 ) (2,190 ) 18,088,556 16,885,068 6,600,220 215,553 Deferred income tax In respect of the current year (95,906 ) 185,726 (1,352,999 ) (44,187 ) Changes in tax rates 18,337 (4,425 ) 2,763 90 Changes in estimate for prior years 16,625 2,481 35,465 1,158 Effect of foreign currency exchange differences (83,840 ) 76,684 18,514 605 (144,784 ) 260,466 (1,296,257 ) (42,334 ) Income tax expense recognized in profit or loss $ 17,943,772 $ 17,145,534 $ 5,303,963 $ 173,219 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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 80,193,769 $ 81,763,628 $ 42,611,823 $ 1,391,634 Income tax expense calculated at the statutory rates $ 33,697,736 $ 35,906,719 $ 18,763,311 $ 612,780 Nontaxable expense (income) in determining taxable income 357,936 (177,734 ) 1,132,092 36,972 Tax-exempt (14,578,355 ) (14,789,999 ) (7,369,986 ) (240,692 ) Additional income tax on unappropriated earnings 3,684,138 844,855 (3,449,958 ) (112,670 ) Income tax credits (1,654,821 ) (2,514,002 ) (1,921,721 ) (62,760 ) The origination and reversal of temporary differences 78,544 1,304,931 69,767 2,278 Income tax adjustments on prior years (112,527 ) (209,150 ) (31,609 ) (1,032 ) Unrecognized deferred tax liability for temporary differences associated with investments (6,135,120 ) (3,523,716 ) (2,557,436 ) (83,522 ) Unrecognized loss carryforwards 288,025 271,730 455,437 14,874 Withholding tax 87,175 31,900 12,433 406 House and land transactions income tax — — 201,633 6,585 Land value increment tax 117,341 — — — Capital gains tax 2,113,700 — — — Income tax expense recognized in profit or loss $ 17,943,772 $ 17,145,534 $ 5,303,963 $ 173,219 b. Income tax recognized directly in equity For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ (9 ) $ — $ — $ — c. Income tax recognized in other comprehensive income For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ (19,319 ) $ (208,482 ) $ (2,214 ) $ (72 ) Unrealized gain (loss) on equity instruments at fair value through other comprehensive income (160,084 ) 370,091 (262,404 ) (8,570 ) Unrealized loss on debt instruments at fair value through other comprehensive income — — (5,792 ) (189 ) Income tax recognized in other comprehensive income $ (179,403 ) $ 161,609 $ (270,410 ) $ (8,831 ) d. Current tax assets and liabilities December 31 2022 2023 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 623,470 $ 363,226 $ 11,862 Prepaid income tax 125,049 542,119 17,705 $ 748,519 $ 905,345 $ 29,567 Current tax liabilities Income tax payable $ 18,360,792 $ 9,667,755 $ 315,733 e. Deferred tax assets and liabilities The Group offset certain deferred tax assets and deferred tax liabilities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 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 ended December 31, 2022 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 For the year ended December 31, 2023 Balance at Acquisitions Recognized Recognized in Other Exchange Balance at NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 148,428 $ — $ 110,253 $ — $ 7,483 $ 266,164 Defined benefit obligation 862,434 — (68,968 ) (4,844 ) 30,685 819,307 FVTPL financial instruments 207,794 — 43,792 — 304 251,890 Others 3,769,504 893 316,527 — 95,392 4,182,316 4,988,160 893 401,604 (4,844 ) 133,864 5,519,677 Loss carry-forward 495,485 — 56,005 — 3,807 555,297 Investment credits 858,127 — (522,852 ) — (14,654 ) 320,621 $ 6,341,772 $ 893 $ (65,243 ) $ (4,844 ) $ 123,017 $ 6,395,595 Deferred tax liabilities Temporary differences Property, plant and equipment $ 6,038,258 $ — $ (902,114 ) $ — $ (11,093 ) $ 5,125,051 Defined benefit obligation — — 27,031 (2,630 ) 30,233 54,634 FVTPL financial instruments 531,811 — (487,098 ) — 368 45,081 Others 2,015,063 4,307 681 268,196 84,995 2,373,242 $ 8,585,132 $ 4,307 $ (1,361,500 ) $ 265,566 $ 104,503 $ 7,598,008 Balance at Acquisitions Recognized Recognized in Other Exchange Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets Temporary differences Property, plant and equipment $ 4,847 $ — $ 3,601 $ — $ 245 $ 8,693 Defined benefit obligation 28,166 — (2,252 ) (158 ) 1,002 26,758 FVTPL financial instruments 6,786 — 1,430 — 10 8,226 Others 123,106 29 10,337 — 3,115 136,587 162,905 29 13,116 (158 ) 4,372 180,264 Loss carry-forward 16,182 — 1,829 — 124 18,135 Investment credits 28,025 — (17,075 ) — (479 ) 10,471 $ 207,112 $ 29 $ (2,130 ) $ (158 ) $ 4,017 $ 208,870 Deferred tax liabilities Temporary differences Property, plant and equipment $ 197,200 $ — $ (29,461 ) $ — $ (362 ) $ 167,377 Defined benefit obligation — — 883 (86 ) 987 1,784 FVTPL financial instruments 17,368 — (15,908 ) — 12 1,472 Others 65,808 141 22 8,759 2,776 77,506 $ 280,376 $ 141 $ (44,464 ) $ 8,673 $ 3,413 $ 248,139 f. Deductible temporary differences, unused loss carryforwards and unused investment credits for which no deferred tax assets have been recognized in the consolidated balance sheets December 31 2022 2023 NT$ NT$ US$ (Note 4) Loss carry-forward $ 1,549,286 $ 1,759,044 $ 57,447 Investment credits 94,932 77,436 2,529 Deductible temporary differences 273,290 210,897 6,888 $ 1,917,508 $ 2,047,377 $ 66,864 The unrecognized loss carry-forward will expire through 2033. g. Information about unused loss carry-forward, investment credits, tax-exemption As of December 31, 2023, the unused loss carry-forward comprised: Expiry Year NT$ US$ (Note 4) 2024 $ 206,247 $ 6,736 2025 175,863 5,743 2026 292,946 9,567 2027 329,623 10,765 2028 and thereafter 1,309,662 42,772 $ 2,314,341 $ 75,583 As of December 31, 2023, unused investment credits comprised: Tax Credit Source Remaining Creditable Amount Expiry Year NT$ US$ (Note 4) Purchase of machinery and equipment $ 306,005 $ 9,994 2028 and thereafter Others 92,052 3,006 2026 and thereafter $ 398,057 $ 13,000 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, 2022 and 2023, the taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities have been recognized were NT$48,035,856 thousand and NT$51,581,597 thousand (US$1,684,572 thousand), respectively. i. Income tax assessments The tax authorities have examined income tax returns of the Company and its R.O.C. subsidiaries through 2019 and 2021. |
Earnings Per Share
Earnings Per Share | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Earnings Per Share | 27. EARNINGS PER SHARE The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows: Net profit for the year For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 60,150,167 $ 61,501,545 $ 35,457,908 $ 1,157,998 Effect of potentially dilutive ordinary shares: Potential ordinary shares of the subsidiary (1,056,778 ) (1,811,449 ) (494,272 ) (16,142 ) Earnings used in the computation of diluted earnings per share $ 59,093,389 $ 59,690,096 $ 34,963,636 $ 1,141,856 Weighted average number of ordinary shares outstanding (in thousand shares) For the Year Ended December 31 2021 2022 2023 Weighted average number of ordinary shares in the computation of basic earnings per share 4,305,348 4,274,687 4,295,871 Effect of potentially dilutive ordinary shares Employee share options 58,113 40,351 42,045 Employees’ compensation 1,264 1,940 924 Employee restricted stock awards 943 6,445 8,830 Weighted average number of ordinary shares in the computation of diluted earnings per share 4,365,668 4,323,423 4,347,670 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, 2023 | |
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, including the 2015 employee share option plan, and each share option represents the right to purchase 0.5 ordinary share of the Company when exercised. In addition, the Company has the first and the second employee share option plans in November 2018 and August 2023, respectively, for full-time employees of the Group, with each unit representing the right to purchase one ordinary share issued by the company. The right of those share options granted under the plan is valid for 10 years , non-transferable and exercisable at certain percentages subsequent to the second anniversary of the grant date. For the employee share option plans the Company assumed and issued, the exercise price is subject to adjustment according to the prescribed criteria stipulated in employee share option plans. Information about the share option plans that the Company granted and assumed were as follows: For the Year Ended December 31 2021 2022 2023 Weighted Weighted Weighted Average Average Average Number of Exercise Number of Exercise Number of Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Thousands) (NT$) Balance at January 1 144,767 $ 56.9 96,802 $ 53.3 81,262 $ 50.2 Options granted — — — — 150,000 107.0 Options forfeited (5,907 ) 52.3 (1,206 ) 51.1 (1,471 ) 66.9 Options exercised (42,058 ) 61.4 (14,334 ) 51.5 (17,551 ) 50.9 Balance at December 31 96,802 53.3 81,262 50.2 212,240 89.1 Options exercisable, end of year 49,696 55.5 58,216 51.3 62,505 46.5 Fair value of options granted (NT$) — — 29.7-35.1 The weighted average share prices at exercise dates of share options for the years ended December 31, 2021, 2022 and 2023 were NT$108.8, NT$92.4 Information about the outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (NT$) Weighted Average Remaining Contractual December 31, 2022 ASE 5 th $ 73.0 2.7 The Company 1 st 47.5 5.9 December 31, 2023 ASE 5 th 73.0 1.7 The Company 1 st 44.1 4.9 The Company 2 nd 107.0 9.6 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 15,000 thousand ordinary shares on the record date of October 1, 2021. The par value and the exercise price was NT$10 and NT$0 per share, respectively. The fair value at the grant day was NT$92.4 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 2023 (in thousand (in thousand (in thousand Balance at January 1 — 15,000 10,000 Stocks granted 15,000 — — Stocks unrestricted — (5,000 ) (4,950 ) Stocks retired — — (70 ) Stocks awaiting retired — — (15 ) Balance at December 31 15,000 10,000 4,965 c. Employee share option plans of subsidiaries 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 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 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 years, respectively, and with each respective vesting period of 1.2 years, 2.2 years and 3.2 years. In September 2023, USISH’s extraordinary general shareholders’ meetings resolved to adopt the share option plan (“2023 share options”). In October 2023, the board of directors resolved to grant 14,506 thousand share options to its employees. The conditions of issued 2023 share options are the same as 2019 share options plan, except that the options are valid for 2 years and 3 years, respectively, and with each respective vesting period of 1 year and 2 years. Information about share options was as follows: For the Year Ended December 31 2021 2022 2023 Number of Weighted Average Exercise Number of Weighted Average Exercise Number of Weighted Average Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (RMB) Thousands) (RMB) Thousands) (RMB) Balance at January 1 31,266 $ 14.6 29,486 $ 14.2 20,246 $ 14.5 Options granted — — — — 14,506 14.5 Options expired — — (2,312 ) 13.9 (1,204 ) 14.1 Options forfeited (952 ) 14.5 (942 ) 13.0 (695 ) 13.6 Options exercised (828 ) 13.8 (5,986 ) 12.8 (3,125 ) 12.1 Balance at December 31 29,486 14.2 20,246 14.5 29,728 14.7 Options exercisable, end of year 19,249 14.8 15,518 15.0 15,310 14.9 Fair value of options granted (RMB) — — 3.8-4.7 The weighted average share prices at exercise dates of share options for the years ended December 31, 2021, 2022 and 2023 were RMB16.1, RMB15.4 and RMB14.9, respectively. 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, 2022 2015 share options $ 15.5 2.9 2019 share options 12.4 1.9 2020 share options 20.9 1.9 December 31, 2023 2015 share options $ 15.5 1.9 2019 share options 12.0 0.9 2020 share options 20.5 0.9 2023 share options 14.5 2.8 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 2023 Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance at January 1 — $ — 3,100 $ 30.0 Options granted 3,100 30.0 — — Balance at December 31 3,100 30.0 3,100 30.0 Options exercisable, end of year — — — — Fair value of options granted (NT$) 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 December 31, 2023 2022 share options 30.0 8.3 d. Employee restricted stock plans of subsidiaries In November 2019, USISH adopted the 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 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 1.3 year In September 2021, USISH adopted the 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. In September 2023, USISH’s extraordinary general shareholders’ meetings resolved to adopt restricted stock at a certain percentage Information about restricted stocks was as follows: For the Year Ended December 31 2021 2022 2023 Number of Weighted Exercise Number of Weighted Exercise Number of Weighted Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (RMB) Thousands) (RMB) Thousands) (RMB) Balance at January 1 5,547 $ 12.2 3,565 $ 10.2 1,984 $ 10.7 Options granted 281 — — — 372 14.5 Options expired — — (4 ) — — — Options exercised (1,780 ) 12.7 (395 ) — (1,966 ) 10.8 Options forfeited (483 ) 12.1 (1,182 ) 12.2 (18 ) — Balance at December 31 3,565 10.2 1,984 10.7 372 14.5 Options exercisable, end of year — — 1,715 12.4 — — Fair value of options granted (RMB) 11.78 — 12.2-13.0 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, 2022 2019 restricted stocks $ 12.4 1.3 2021 restricted stocks — 0.7 December 31, 2023 2023 restricted shares 14.5 2.9 The Group’s shareholdings in USISH decreased because the abovementioned share option plans and restricted stock plans were exercised in 2021, 2022 and 2023. The e. Fair value information The fair values at the grant dates and the record dates of capital reduction of the Company’s, AMPI’s and USISH’s share options plans issued in 2022 and 2023 were measured by using the trinomial tree model, while USISH’s restricted stocks plans issued in 2021 and 2023 were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up Share options plan AMPI 2022 share options plan AMPI 2022 share options plan after capital reduction The Company 2023 share options plan Share price at the grant date NT$7.5 per share NT$30.2 per share NT$108.0 per share Exercise price NT$7.5 per share NT$30.0 per share NT$107.0 per share Expected volatility (%) 65.35-67.78 65.85-67.29 31.02-33.03 Expected lives (years) 6.0-7.0 5.8-6.8 3.9-6.1 Expected dividend yield — — — Risk free interest rate (%) 1.15-1.19 1.11-1.15 1.06-1.12 USISH 2023 share options plan Share price at the grant date RMB15.16 per share Exercise price RMB14.54 per share Expected volatility (%) 38.51-39.09 Expected lives (years) 2.0-3.0 Expected dividend yield — Risk free interest rate (%) 2.35-2.45 Restricted stock plan USISH 2021 restricted stock plan USISH 2023 restricted stock plan Share price at the grant date RMB14.65 per share RMB15.02 per share Exercise price (Note) RMB14.54 per share Expected volatility (%) 47.15 36.56-38.77 Lock-up 1.3 1.0-2.0 Expected dividend yield — — Risk free interest rate (%) 2.34 2.33-2.44 Note: The restricted stocks plan is to transfer ordinary shares for free upon satisfaction of certain performance conditions prior to the expiration. Expected volatilities were based on the annualized volatilities of historical share prices of the Company, AMPI and USISH, respectively. For the years ended December 31, 2021, 2022 and 2023, employee benefits expense recognized on the aforementioned employee share options plans and the restricted shares/stocks plans were NT$699,211 thousand, NT$989,843 thousand and NT$742,890 thousand (US$24,262 thousand), respectively. |
Business Combinations
Business Combinations | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Business Combinations | 29. BUSINESS COMBINATIONS a. Subsidiaries acquired Principal Activity Date of Acquisition Proportion of Voting Equity Interests Acquired (%) Consideration NT$ US$ (Note 4) 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 Hirschmann Holding company and the group engaged in the design and manufacturing of automotive components October 27, 2023 100.00 $ 2,016,595 $ 65,859 b. Consideration transferred ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Cash $ 50,368 $ 217,919 $ 2,016,595 $ 65,859 In March 2023, the board of director of USISH resolved to establish a special purpose vehicle (“SPV”) with a registered capital of US$53,000 thousand, jointly owned by its wholly-owned subsidiary, Universal Global Technology Co., Limited, (“UGT”), and an unrelated party, Ample Trading, Co., Ltd. (“Ample Trading”), through a joint venture agreement. UGT obtained 75.1 % ownership of the SPV and Ample Trading obtained the remaining 24.9 % ownership of the SPV. The SPV then acquired the automotive wireless business (hereunder, the “Target Business”) carved out from an unrelated party, TE Connectivity Ltd. The consideration for the acquisition would be adjusted for the net debt and net working capital of the Target Business as of the settlement date and made by cash. As of December 31, 2023, the SPV has paid US$ 41,400 thousand (approximating to NT $ 1,342,602 thousand) while the remaining consideration was recognized as other payables. c. Assets acquired and liabilities assumed at the date of acquisition ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Assets Cash and cash equivalents 68,719 $ 18,850 $ 118,419 $ 3,867 Trade and other receivables 41,832 40,671 1,037,227 33,874 Inventories — 375,912 1,040,663 33,987 Property, plant and equipment 94 37,672 686,249 22,412 ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Intangible assets 32 368 — — Right-of-use assets — — 143,629 4,691 Others 2,828 186,377 182,769 5,969 Liabilities Trade and other payables (29,165 ) (214,883 ) (706,060 ) (23,059 ) Lease liabilities — — (143,629 ) (4,691 ) Net defined benefit liabilities — — (191,526 ) (6,255 ) Others (858 ) (227,048 ) (156,293 ) (5,104 ) Fair value of identifiable net assets acquired $ 83,482 $ 217,919 $ 2,011,448 $ 65,691 The initial accounting for the acquisition of Hirschmann has been tentative as of December 31, 2023. d. Goodwill recognized on acquisitions or gain recognized in bargain purchase transaction ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Consideration transferred $ 50,368 $ 217,919 $ 2,016,595 $ 65,859 Less: Fair value of identifiable net assets acquired (83,482 ) (217,919 ) (2,011,448 ) (65,691 ) Goodwill recognized on acquisition (gain recognized in bargain purchase transaction) $ (33,114 ) $ — $ 5,147 $ 168 As the Group has not completed the identification of the difference between the cost of the investment and the Group’s share of the net fair value of Hirschmann’s identifiable assets and liabilities, the difference was provisionally recognized as goodwill as of December 31, 2023. The group will continuously review the abovementioned items during the measuring period. If additional information, which related to the facts and circumstances existed at the acquisition date and will lead to an adjustment to the provisional goodwill or the recognition of any liability provision, is obtained in the one year measurement period starting from the acquisition date, the accounting for the business combination will be retrospectively adjusted. e. Net cash outflow (inflow) on acquisition of subsidiaries ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Consideration transferred $ 50,368 $ 217,919 $ 1,342,602 $ 43,847 Less: Cash and cash equivalent acquired (68,719 ) (18,850 ) (118,419 ) (3,867 ) Net cash outflow (inflow) on acquisition of subsidiaries $ (18,351 ) $ 199,069 $ 1,224,183 $ 39,980 f. Impact of acquisitions on the results of the Group The results of operations since the acquisition date included in the consolidated statements of comprehensive income and were as follows: ITGEU (for the period from October 21, December 31, 2021) SER (for the period from November 2, 2021 through December 31, 2021) Hirschmann (for the period from October 27, NT$ NT$ NT$ US$ (Note 4) Operating revenue $ 75,221 $ 225,017 $ 1,071,423 $ 34,991 Net profit (loss) $ (4,593 ) $ (508 ) $ 46,075 $ 1,505 Had the abovementioned business combinations been in effect at the beginning of each annual reporting period, the Group’s operating revenues and profit would have been NT$570,363,380 thousand and NT$ 62,277,713 thousand for the year ended December 31, 2021, respectively, and NT$586,489,731 thousand (US$ 19,153,812 thousand) and NT$ 37,084,732 thousand (US$ 1,211,128 thousand) for the year ended December 31, 2023, respectively. This pro-forma In determining the pro-forma pre-acquisition |
Disposal of Subsidiaries
Disposal of Subsidiaries | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Disposal of Subsidiaries | 30. DISPOSAL OF SUBSIDIARIES 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. In May 2023, the board of directors of ASE and ASET resolved to dispose their shareholdings of the Group’s subsidiary, LUCHU, consisting of 145,178 thousand ordinary shares and 40,981 thousand ordinary shares, respectively, to HC. The disposal was completed in December 2023 and the control over LUCHU was transferred to HC. a. Analysis of assets and liabilities on the date control was lost 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Current Assets Cash and cash equivalent $ 2,625,715 $ 261,238 $ 8,532 Trade and other receivables 4,505,531 — — Inventories 2,284,880 — — Inventories related to real estate business — 1,787,526 58,378 Other current assets 1,215,992 1,761 57 Non-Current Financial assets at fair value through other comprehensive income — 70,809 2,312 Property, plant and equipment 16,693,129 — — Right-of-use 181,855 — — Investment property 787,250 — — Goodwill 310,711 — — Deferred tax assets 659,972 — — Other non-current 308,500 — — Current Liabilities Short-term borrowings (2,443,005 ) — — Trade and other payables (5,949,592 ) (222 ) (7 ) Current portion of long-term borrowings — — — Other current liabilities (647,027 ) — — Non-Current — — Deferred tax liabilities (200,899 ) — — Lease liabilities – non-current (8,150 ) — — Other non-current (156,863 ) — — Net assets disposed of $ 20,167,999 $ 2,121,112 $ 69,272 (Continued) b. Gain on disposal of subsidiaries 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Total consideration (paid in cash) $ 36,939,133 $ 2,354,938 $ 76,909 Net assets disposed of (20,167,999 ) (2,121,112 ) (69,272 ) Non-controlling interest — 295,895 9,663 Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control 569,284 — — Gain on disposals $ 17,340,418 $ 529,721 $ 17,300 c. Net cash inflow on disposals of subsidiaries 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Consideration received in cash and cash equivalents $ 36,939,133 $ 2,354,938 $ 76,909 Less: Cash and cash equivalent balances disposed of (2,625,715 ) (261,238 ) (8,532 ) Other receivables (the outstanding receivables of consideration, net of relevant expenditure) (10,533,600 ) — — $ 23,779,818 $ 2,093,700 $ 68,377 |
Equity Transaction with Non-con
Equity Transaction with Non-controlling Interests | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Equity Transaction with Non-controlling Interests | 31. EQUITY TRANSACTION WITH NON-CONTROLLING a. USISH In 2021 and 2022, USISH repurchased its b. USIE In December 2021, the shareholders’ meeting of USIE resolved to repurchase its own 9,137 thousand outstanding ordinary shares at US$17.20 per share, and made the Group’s shareholdings of USIE increased from 95.85% to 100.00%. 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 NT$47,171 thousand and NT$2,093,787 thousand, respectively, in the fourth quarter of 2021. In December 2021, the board of directors of USIE resolved that December 22, 2021 was the record date for capital reduction and the repurchased ordinary shares were subsequently cancelled. |
Cash Flow Information
Cash Flow Information | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Cash Flow Information | 32. CASH FLOW INFORMATION a. Non-cash In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 74,417,541 $ 75,800,574 $ 48,758,649 $ 1,592,379 Increase (decrease) in other non-current 1,184,927 (5,480 ) (387,233 ) (12,646 ) Decrease (increase) in other payables (4,671,228 ) (3,096,926 ) 5,894,525 192,506 Capitalized borrowing costs (25,581 ) (58,263 ) (107,712 ) (3,518 ) $ 70,905,659 $ 72,639,905 $ 54,158,229 $ 1,768,721 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 1,128,850 $ 612,213 $ 334,348 $ 10,920 Decrease in other receivables 610,912 2,784 132,790 4,336 Decrease in other current assets — — 8,188 267 Decrease (increase) in other non-current (134,760 ) 134,760 — — $ 1,605,002 $ 749,757 $ 475,326 $ 15,523 b. Changes in liabilities arising from financing activities For the year ended December 31, 2021 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings (including financial liabilities for hedging) 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 Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings (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 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 For the year ended December 31, 2023 Short-term Borrowings (including financial liabilities for hedging) Short-term Bills Bonds Payable Long-term Borrowings Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2023 $ 46,731,130 $ — $ 47,850,324 $ 99,989,451 $ 7,708,487 $ 202,279,392 Net financing cash flows 3,231,840 2,787,340 (2,573,366 ) (14,263,230 ) (1,136,666 ) (11,954,082 ) Interest under operating activities — — — — 22 22 Equity components of convertible bonds and embedded derivative liability — — (412,264 ) — — (412,264 ) Non-cash Additions to lease liabilities — — — — 1,644,665 1,644,665 Convertible bonds issued by subsidiaries and converted to ordinary shares — — (228 ) — — (228 ) Amortization of issuance cost — — 319,578 91,538 — 411,116 Lease modifications — — — — (113,514 ) (113,514 ) Adjustments for government subsidy — — — (1,002 ) — (1,002 ) Acquisition through business combinations (Note 29) — — — — 143,629 143,629 Reclassification — — — — (8,226 ) (8,226 ) Effects of foreign currency exchange 291,218 — (174,558 ) (356,054 ) (16,391 ) (255,785 ) Balance at December 31, 2023 $ 50,254,188 $ 2,787,340 $ 45,009,486 $ 85,460,703 $ 8,222,006 $ 191,733,723 Short-term Borrowings (including financial liabilities for hedging) Short-term Bills Bonds Payable Long-term Borrowings Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 1,526,163 $ — $ 1,562,715 $ 3,265,495 $ 251,747 $ 6,606,120 Net financing cash flows 105,547 91,030 (84,042 ) (465,814 ) (37,122 ) (390,401 ) Interest under operating activities — — — — 1 1 Equity components of convertible bonds and embedded derivative liability — — (13,464 ) — — (13,464 ) Non-cash changes Additions to lease liabilities — — — — 53,712 53,712 Convertible bonds issued by subsidiaries and converted to ordinary shares — — (8 ) — — (8 ) Amortization of issuance cost — 10,437 2,989 — 13,426 Lease modifications — — — — (3,707 ) (3,707 ) Adjustments for government subsidy — — — (33 ) — (33 ) Acquisition through business combinations (Note 29) — — — — 4,691 4,691 Reclassification — — — — (269 ) (269 ) Effects of foreign currency exchange 9,511 — (5,701 ) (11,628 ) (536 ) (8,354 ) Balance at December 31, 2023 $ 1,641,221 $ 91,030 $ 1,469,937 $ 2,791,009 $ 268,517 $ 6,261,714 c. Total taxes paid For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Operating activities $ 7,423,947 $ 14,250,527 $ 15,474,646 $ 505,377 Investing activities 570,700 842,440 — — $ 7,994,647 $ 15,092,967 $ 15,474,646 $ 505,377 |
Capital Management
Capital Management | 12 Months Ended |
Dec. 31, 2023 | |
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 |
Financial Instruments
Financial Instruments | 12 Months Ended |
Dec. 31, 2023 | |
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, 2022 and 2023 were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2022 $ 47,850,324 $ 47,027,018 December 31, 2023 45,009,486 $ 1,469,937 44,907,012 $ 1,466,591 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, 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 NT$ NT$ NT$ NT$ December 31, 2023 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 1,453,868 $ — $ 1,453,868 Forward exchange contracts — 161,924 — 161,924 Non-derivative Quoted ordinary shares 2,099,844 — — 2,099,844 Private-placement funds — — 1,796,015 1,796,015 Unquoted preferred shares — — 747,960 747,960 Open-end 307,669 — — 307,669 Hybrid financial assets Convertible notes — — 61,410 61,410 $ 2,407,513 $ 1,615,792 $ 2,605,385 $ 6,628,690 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 607,528 $ 607,528 Unquoted preferred shares — — 13,303 13,303 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,042,906 1,042,906 Trade receivables, net — — 5,637,485 5,637,485 $ — $ — $ 7,301,222 $ 7,301,222 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 1,183,469 $ — $ 1,183,469 Forward exchange contracts — 118,873 — 118,873 $ — $ 1,302,342 $ — $ 1,302,342 Level 1 Level 2 Level 3 Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2023 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 47,481 $ — $ 47,481 Forward exchange contracts — 5,288 — 5,288 Non-derivative Quoted ordinary shares 68,577 — — 68,577 Private-placement funds — — 58,655 58,655 Unquoted preferred shares — — 24,427 24,427 Open-end 10,048 — — 10,048 Hybrid financial assets Convertible notes — — 2,006 2,006 $ 78,625 $ 52,769 $ 85,088 $ 216,482 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 19,841 $ 19,841 Unquoted preferred shares — — 434 434 Investments in debt instruments Unsecured subordinate corporate bonds — — 34,060 34,060 Trade receivables, net — — 184,111 184,111 $ — $ — $ 238,446 $ 238,446 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 38,650 $ — $ 38,650 Forward exchange contracts — 3,882 — 3,882 $ — $ 42,532 $ — $ 42,532 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, 2022 and 2023. 2) Reconciliation of Level 3 fair value measurements of financial assets 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 For the year ended December 31, 2023 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Instruments Debt Instruments Hybrid Equity Instruments Debt Instruments Total NT$ NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 2,666,264 $ — $ — $ 436,876 $ 6,462,426 $ 9,565,566 Recognized in profit or loss (83,239 ) — (113 ) — — (83,352 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — — 215,914 (16,807 ) 199,107 Effects of foreign currency exchange 5,053 — — 1,605 — 6,658 Net increase in trade receivables — 5,778,078 — — 234,772 6,012,850 Trade receivables factoring — (5,778,078 ) — — — (5,778,078 ) Purchases 637,767 — 61,523 184,484 — 883,774 Disposal of subsidiaries (Note 30) — — — (29,572 ) — (29,572 ) Disposals (681,870 ) — — (188,476 ) — (870,346 ) Balance at December 31 $ 2,543,975 $ — $ 61,410 $ 620,831 $ 6,680,391 $ 9,906,607 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Hybrid Equity Debt Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1 $ 87,076 $ — $ — $ 14,268 $ 211,052 $ 312,396 Recognized in profit or loss (2,719 ) — (3 ) — — (2,722 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — — 7,051 (548 ) 6,503 Effects of foreign currency exchange 165 — — 52 — 217 Net increase in trade receivables — 188,703 — — 7,667 196,370 Trade receivables factoring — (188,703 ) — — — (188,703 ) Purchases 20,829 — 2,009 6,025 — 28,863 Disposal of subsidiaries (Note 30) — — — (966 ) — (966 ) Disposals (22,269 ) — — (6,155 ) — (28,424 ) Balance at December 31 $ 83,082 $ — $ 2,006 $ 20,275 $ 218,171 $ 323,534 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. b) Valuation techniques and inputs applied for the purpose of measuring Level 3 fair value measurement The fair value of unquoted ordinary shares, unquoted preferred shares, limited partnership and private-placement funds were determined by using market approach and asset-based approach. The significant unobservable inputs were the discount rates for lack of marketability of 20% to 30%. If the discount rates for lack of marketability to the valuation model increased by 1% to reflect reasonably possible alternative assumptions while all other variables held constant, the fair value of the abovementioned investments would have decreased approximately by NT$6,600 thousand and NT$7,200 thousand (US$235 thousand) as of December 31, 2022 and 2023, respectively. The fair values of the unsecured subordinate corporate bonds, convertible notes and unquoted preferred shares were determined using income approach based on a discounted cash flow analysis. The significant unobservable input was the discount rate that reflects the credit risk of the counterparties The fair value of accounts receivables measured at FVTOCI are determined based on the present value of future cash flows that reflect the credit risk of counterparties. Since the discount effect was not significant, the Group measured its fair value by using the nominal values. The fair value of the contingent considerations were determined by using the Monte Carlo Simulation method. If the estimated net profit margin fails to reach the performance specified in the agreement, the Group could receive the contingent considerations according to the agreement. c. Categories of financial instruments December 31 2022 2023 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 8,934,151 $ 6,628,690 $ 216,482 Measured at amortized cost (Note 1) 188,733,772 182,950,517 5,974,870 FVTOCI Equity instruments 482,559 620,831 20,275 Debt instruments 1,059,712 1,042,906 34,060 Trade receivables, net 5,402,714 5,637,485 184,111 Financial liabilities FVTPL Held for trading 626,760 1,302,342 42,532 Financial liabilities for hedging 12,204,620 12,516,971 408,784 Measured at amortized cost (Note 2) 337,771,707 295,102,540 9,637,574 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, long-term borrowings and deposits received (under the line items of other current liabilities and other non-current liabilities). 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 investing and 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$38,000 thousand, NT$60,000 thousand and NT$148,000 thousand (US$4,833 thousand) for the years ended December 31, 2021, 2022 and 2023, respectively. Hedging contracts and hedged items have been taken into account while measuring the changes in profit before income tax. The abovementioned sensitivity analysis mainly focused on the foreign currency monetary items at each balance sheet date. As the year Hedge accounting The Group’s hedging strategy was to lift borrowings denominated in foreign currencies to avoid exchange rate exposure from its investments in equity instruments denominated in foreign currencies (recognized under the line item of financial assets at FVTPL) and net investment in foreign subsidiary, Universal Scientific Industrial (France), which has EUR as its functional currency. Those transactions were designated as fair value hedges and a hedge of net investment in foreign operation, respectively. Hedge adjustments were made to totally offset the foreign exchange gains or losses from those equity instruments denominated in foreign currencies and foreign operations when they were evaluated based on the exchange rates on each balance sheet date. The source of hedge ineffectiveness in these hedging relationships arose from the material difference between the notional amounts of borrowings denominated in foreign currencies and the fair value of investments in equity instruments denominated in foreign currencies and net investment in foreign operations. No other sources of ineffectiveness is expected to emerge from these hedging relationships. December 31, 2022 Line item in Carrying Amount Hedging Instrument/Hedged Items Balance sheet Asset Liability NT$ NT$ Fair value hedge Borrowings denominated in foreign currencies/ Financial assets at FVTPL Financial liabilities for hedging - current $ — $ 3,278,805 Hedge of net investment in foreign operation Financial liabilities for hedging - current — 8,925,815 Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated 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 $ (323,884 ) $ 323,884 $ — $ — $ 2,282,243 $ 87,522 Hedge of net investment in foreign operation (509,229 ) 509,229 673,005 — — — December 31, 2023 Line item in Carrying Amount Hedging Instrument/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 $ — $ — $ 3,271,312 $ 106,836 Hedge of net investment in foreign operation Financial liabilities for hedging - current — — 9,245,659 301,948 Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated 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 $ 7,493 $ (7,493 ) $ — $ — $ 2,011,050 $ 80,029 Hedge of net investment in foreign operation 312,029 (312,029 ) 360,976 — — — Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge 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 $ 245 $ (245 ) $ — $ — $ 65,678 $ 2,614 Hedge of net investment in foreign operation 10,190 (10,190 ) 11,789 — — — 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 2022 2023 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial assets $ 16,434,562 $ 17,007,765 $ 555,446 Financial liabilities 91,152,265 84,315,866 2,753,621 Cash flow interest rate risk Financial assets 41,964,775 51,158,406 1,670,751 Financial liabilities 121,370,564 117,160,631 3,826,278 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, 2021, 2022 and 2023 would have decreased or increased approximately by NT$959,000 thousand, NT$794,000 thousand and NT$660,000 thousand (US$21,555 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, 2021, 2022 and 2023 would have increased or decreased approximately by NT$49,000 thousand, NT$50,000 thousand and NT$46,500 thousand (US$1,519 thousand), respectively, and other comprehensive income before income tax for the years ended December 31, 2021, 2022 and 2023 would have increased or decreased approximately by NT$9,000 thousand, NT$5,000 thousand and NT$6,000 thousand (US$196 thousand), respectively. 2) Credit risk Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial loss to the Group. The Group’s credit risk arises from cash and cash equivalents, contract assets, trade and other receivables and other financial assets. The Group’s maximum exposure to credit risk was the carrying amounts of financial assets in the consolidated balance sheets. As of December 31, 2022 and 2023, the Group’s five largest customers accounted for 30% and 31% of trade receivables, respectively. The Group transacts with a large number of unrelated customers and, thus, no concentration of credit risk was observed. 3) Liquidity risk The Group manages liquidity risk by maintaining adequate working capital and banking facilities to fulfill the demand for cash flow used in the Group’s operation and capital expenditure. The Group also monitors its compliance with all the loan covenants. Liquidity risk is not considered to be significant. In the table below, financial liabilities with a repayment on demand clause were included in the earliest time band regardless of the probability of counter-parties choosing to exercise their rights. The maturity dates for other non-derivative To the extent that interest flows are floating rate, the undiscounted amounts were derived from the interest rates at each balance sheet date. December 31, 2022 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years NT$ 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 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 December 31, 2023 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years NT$ NT$ NT$ NT$ NT$ Non-derivative financial liabilities Non-interest $ 52,472,703 $ 33,530,541 $ 13,358,363 $ 4,478,467 $ 83,594 Obligation under leases 123,436 219,960 884,309 2,867,502 5,505,095 Floating interest rate liabilities 19,534,908 9,967,914 9,505,587 78,388,027 8,785,084 Fixed interest rate liabilities 12,370,288 22,921,637 11,235,729 21,095,740 — $ 84,501,335 $ 66,640,052 $ 34,983,988 $ 106,829,736 $ 14,373,773 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Non-derivative financial liabilities Non-interest $ 1,713,674 $ 1,095,053 $ 436,263 $ 146,260 $ 2,730 Obligation under leases 4,031 7,184 28,880 93,648 179,787 Floating interest rate liabilities 637,979 325,536 310,437 2,560,027 286,907 Fixed interest rate liabilities 403,994 748,584 366,941 688,953 — $ 2,759,678 $ 2,176,357 $ 1,142,521 $ 3,488,888 $ 469,424 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 $ 1,227,705 $ 2,867,502 $ 2,157,503 $ 891,614 $ 864,881 $ 1,591,097 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 $ 40,095 $ 93,648 $ 70,460 $ 29,119 $ 28,245 $ 51,963 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, 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 1 Month 1 to 3 Months 3 Months to 1 Year NT$ NT$ NT$ December 31, 2023 Net settled Forward exchange contracts $ (44,550 ) $ 5,585 $ — Gross settled Forward exchange contracts Inflows $ 13,971,393 $ 347,468 $ 143,726 Outflows (13,854,585 ) (338,670 ) (133,330 ) 116,808 8,798 10,396 Swap contracts Inflows 22,388,255 19,166,073 66,015,750 Outflows (22,021,077 ) (18,547,076 ) (64,821,453 ) 367,178 618,997 1,194,297 $ 483,986 $ 627,795 $ 1,204,693 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2023 Net settled Forward exchange contracts $ (1,455 ) $ 182 $ — Gross settled Forward exchange contracts Inflows $ 456,283 $ 11,348 $ 4,694 Outflows (452,468 ) (11,061 ) (4,355 ) 3,815 287 339 Swap contracts Inflows 731,164 625,933 2,155,968 Outflows (719,173 ) (605,717 ) (2,116,964 ) 11,991 20,216 39,004 $ 15,806 $ 20,503 $ 39,343 |
Related Party Transactions
Related Party Transactions | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Related Party Transactions | 35. RELATED PARTY TRANSACTIONS Balances and transactions within the Group had been eliminated upon consolidation. In addition to those disclosed in Notes 14 and 30, details of transactions between the Group and other related parties were disclosed as follows: a. Related parties Related Parties Relationship with the Group ASE Environmental Protection and Sustainability Foundation Substantial related party ASE Cultural and Educational Foundation Substantial related party b. Contribution of related party For the Year Ended December 31 Relationship and Name 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Substantial related party ASE Environmental Protection and Sustainability Foundation $ 100,000 $ 100,000 $ 100,000 $ 3,266 ASE Cultural and Educational Foundation 10,000 20,000 25,000 816 $ 110,000 $ 120,000 $ 125,000 $ 4,082 c. ASE entered into a joint construction and allocation of housing units agreement with HC in August 2021. The agreement stipulated that ASE and HC should provide a part of land located in Kaohsiung and funds, respectively, for the joint construction of plant and consulted with professional appraisal firms to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE and its affiliates would have the priority to purchase the property which obtained by HC based on the agreed proportion of joint construction. In August 2023, the board of directors resolved to purchase 74.46% building ownership and the corresponding land holdings by NT$1,666,600 thousand (US$54,428 thousand) based on the agreed proportion of joint construction. d. ASE and ASEE entered into a joint construction and allocation of housing units agreement with HC, respectively, in August 2021. The agreement stipulated that ASE and ASEE provided land and leasehold land and HC provided fund for joint construction of plant and consulted 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 had 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 had 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$2,362,000 thousand (tax excluded) which was primarily based on the independent professional appraisal reports and had been fully paid. f. ASE entered into a joint construction and allocation of housing units agreement with HC in April 2022. The agreement stipulated that ASE and HC provided a part of land located in Chung-Li and funds, respectively, for joint construction of plant and consulted with professional appraisal firm to evaluate the allocation ratio of the value under joint construction. After the completion of the plant construction, ASE would have the priority to purchase the property which obtained by HC based on the agreed proportion of joint construction. g. Compensation to key management personnel For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 1,744,903 $ 1,962,298 $ 1,390,127 $ 45,399 Post-employment benefits 3,505 4,344 3,841 126 Share-based payments 163,697 445,287 21,033 687 $ 1,912,105 $ 2,411,929 $ 1,415,001 $ 46,212 The compensation to the Group’s key management personnel |
Assets Pledged as Collateral or
Assets Pledged as Collateral or for Security | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
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 2022 2023 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 2,627,606 $ 2,583,372 $ 84,369 Property, plant and equipment 105,237 67,958 2,219 Investment properties 20,196,582 18,915,931 617,764 Other financial assets (including current and non-current) 454,122 470,420 15,363 $ 23,383,547 $ 22,037,681 $ 719,715 |
Significant Contingent Liabilit
Significant Contingent Liabilities and Unrecognized Commitments | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
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, 2022 and 2023, unused letters of credit of the Group were approximately NT$579,000 thousand and NT$134,000 thousand (US$4,376 thousand), respectively. b. As of December 31, 2022 and 2023, letters of bank guarantee provided to customs for the import and export of goods with bank facilities granted to the Group were approximately NT$622,539 thousand and NT$645,255 thousand (US$21,073 thousand), respectively. c. As of December 31, 2022 and 2023, the Group’s outstanding 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 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$3,266 thousand) annually to be made in the next 30 years, with a total amount of at least NT$ 3,000,000 |
Significant Events After Report
Significant Events After Reporting Period | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of non-adjusting events after reporting period [abstract] | |
Significant Events After Reporting Period | 38. SIGNIFICANT EVENTS AFTER REPORTING PERIOD a. In February 2024, the board of directors of ASE resolved to revoke the public offering of its ordinary shares and to acquire subsidiaries of Infineon Group, which are located in the Philippines and Korea, by ASE and ASE (Korea) Inc., respectively. b. In March 2024, the board of directors resolved to issue an employee restricted stock awards plan and grant up to 16,500 thousand ordinary shares to the Group’s full-time employees for retention and reward. |
Significant Assets and Liabilit
Significant Assets and Liabilities Denominated in Foreign Currencies | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Significant Assets and Liabilities Denominated in Foreign Currencies | 40. SIGNIFICANT ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES The following information was aggregated by the foreign currencies other than functional currencies of the group entities and the exchange rates between foreign currencies and respective functional currencies were disclosed. The significant financial assets and liabilities denominated in foreign currencies were as follows: Foreign (In Thousand) Exchange Rate Carrying Amount (In Thousand) 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$0.0076 95,385 Foreign (In Thousand) Exchange Rate Carrying Amount (In Thousand) Monetary financial liabilities US$ $ 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$0.0076 79,943 December 31, 2023 Monetary financial assets US$ 5,446,388 US$1=NT$30.705 167,231,335 US$ 1,280,256 US$1=RMB7.0827 39,310,262 US$ 69,208 US$1=EUR0.9050 2,125,037 JPY 4,926,139 JPY1=NT$0.2172 1,069,957 JPY 181,939 JPY1=US$0.0071 39,517 Monetary financial liabilities US$ 5,226,872 US$1=NT$30.705 160,491,098 US$ 1,029,004 US$1=RMB7.0827 31,595,564 US$ 37,370 US$1=EUR0.9050 1,147,458 JPY 6,882,104 JPY1=NT$0.2172 1,494,793 JPY 965,608 JPY1=US$0.0071 209,730 The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2021 2022 2023 Functional Currencies Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$27.68 $ 132,582 US$1=NT$30.71 $ (347,044 ) US$1=NT$30.705 $ 162,827 $ 5,318 NT$ 1,413,969 (2,985,318 ) 822,098 26,848 RMB RMB1=NT$4.3415 (85,675 ) RMB1=NT$4.4094 921,898 RMB1=NT$4.3352 (4,612 ) (151 ) $ 1,460,876 $ (2,410,464 ) $ 980,313 $ 32,015 |
Operating Segments Information
Operating Segments Information | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Operating Segments Information | 41. OPERATING SEGMENTS INFORMATION The Group has the following reportable segments: Packaging, Testing and EMS. The Group packages bare semiconductors into finished semiconductors with enhanced electrical and thermal characteristics; provides testing services, including front-end The accounting policies for segments are the same as those described in Note 4. The measurement basis for resources allocation and performance evaluation is based on profit before income tax. a. Segment revenues and operation results Adjustments Packaging Testing EMS Others and Eliminations Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 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 51,824,439 14,626,156 14,368,179 944,854 — 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 For the year ended December 31, 2023 Revenue from external customers 256,805,887 49,879,923 268,218,002 7,010,659 — 581,914,471 Inter-group revenues (Note 1) 4,550,622 447,279 26,639,833 6,776,002 (38,413,736 ) — Segment revenues 261,356,509 50,327,202 294,857,835 13,786,661 — 620,328,207 Interest income 188,704 124,443 1,087,121 113,139 — 1,513,407 Interest expense (2,907,679 ) (720,145 ) (1,816,814 ) (794,272 ) — (6,238,910 ) Depreciation and amortization (34,110,372 ) (16,173,653 ) (5,335,496 ) (2,482,342 ) — (58,101,863 ) Share of the profit or loss of associates and joint 916,310 134,667 38,211 (8,588 ) — 1,080,600 Impairment loss (81,133 ) (65,437 ) — — — (146,570 ) Segment profit before income tax 25,405,636 9,369,875 9,216,053 (1,379,741 ) — 42,611,823 Expenditures for segment assets 27,881,152 13,664,416 6,207,532 1,005,549 — 48,758,649 December 31, 2023 Investments accounted for using the equity method 15,091,563 2,338,125 2,160,112 20,811 — 19,610,611 Contract assets 4,066,174 1,033,902 — — — 5,100,076 Adjustments Packaging Testing EMS Others and Eliminations Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) For the year ended December 31, 2023 Revenue from external customers $ 8,386,868 $ 1,628,998 $ 8,759,569 $ 228,957 $ — $ 19,004,392 Inter-group revenues (Note 1) 148,616 14,607 870,014 221,294 (1,254,531 ) — Segment revenues 8,535,484 1,643,606 9,629,583 450,250 — 20,258,923 Interest income 6,163 4,064 35,504 3,694 — 49,425 Interest expense (94,960 ) (23,519 ) (59,334 ) (25,940 ) — (203,753 ) Depreciation and amortization (1,113,990 ) (528,206 ) (174,249 ) (81,068 ) — (1,897,513 ) Share of the profit or loss of associates and joint ventures 29,925 4,398 1,248 (280 ) — 35,291 Impairment loss (2,650 ) (2,137 ) — — — (4,787 ) Segment profit before income tax 829,707 306,005 300,982 (45,060 ) — 1,391,634 Expenditures for segment assets 910,554 446,258 202,728 32,839 — 1,592,379 December 31, 2023 Investments accounted for using the equity method 492,866 76,360 70,546 679 — 640,451 Contract assets 132,795 33,765 — — — 166,560 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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 272,543,899 $ 303,947,502 $ 256,805,887 $ 8,386,868 Testing service 49,978,736 55,960,182 49,879,923 1,628,998 EMS 239,488,267 301,966,818 268,218,002 8,759,569 Others 7,986,231 8,998,141 7,010,659 228,957 $ 569,997,133 $ 670,872,643 $ 581,914,471 $ 19,004,392 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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) United States $ 353,500,361 $ 446,484,639 $ 370,306,818 $ 12,093,627 Taiwan 94,598,067 83,655,142 70,492,517 2,302,172 Asia 62,523,167 75,991,902 75,316,422 2,459,713 Europe 57,910,641 63,542,468 65,026,966 2,123,676 Others 1,464,897 1,198,492 771,748 25,204 $ 569,997,133 $ 670,872,643 $ 581,914,471 $ 19,004,392 2) Non-current assets December 31 2022 2023 NT$ NT$ US$ (Note 4) Taiwan $ 268,036,245 $ 258,813,497 $ 8,452,433 China 69,283,739 66,660,391 2,177,021 Others 40,537,349 44,134,206 1,441,352 $ 377,857,333 $ 369,608,094 $ 12,070,806 Non-current d. Major customers Except one customer from which the operating revenues generated from packaging and EMS segments were NT$158,624,032 thousand, NT$198,858,465 thousand and NT$170,970,446 thousand (US$5,583,620 thousand) for the years ended December 31, 2021, 2022 and 2023, 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, 2021, 2022 and 2023. |
Summary Of Material Accountin_2
Summary Of Material Accounting Policy Information (Policies) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Statement of Compliance | a. Statement of compliance The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards 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 combinations, 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 real estate development business which has an operating cycle of over one year. The normal operating cycle applies when considering the classification of the Group’s real estate development-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 intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Group are eliminated on 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) The detail information of the subsidiaries was as follows: Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. 100.0 100.0 ASE Global Integrated Solutions Co., Ltd. Engaged in integration-relevant services, and was established in September 2023 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“ASET”) Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation (“LUCHU”) Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 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 Singapore 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASET 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 Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 19.0 — TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 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 Limited (“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 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. (“ASEMTL”) Engaged in the production of substrates Shanghai, China 8.5 8.5 ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”) Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 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. 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 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 turnkey services of semiconductors U.S.A. 100.0 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited (“ASESH”) Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 ASESH 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 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 Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASEMTL Engaged in the production of substrates Shanghai, China 91.5 91.5 ASEEMSH Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 91.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASEMTL Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 DH Engaged in the development, construction and sale of real estate properties (spun off to ASEEMSH in November 2023) Shanghai, China 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 ASEEMSH DH Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023) Shanghai, China — 40.0 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 77.0 USISH Universal Global Technology Co., Limited 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“USISZ”) 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 Universal Global Technology Co., Limited 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 USISZ Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Universal Global Electronics Co., Ltd. (“UGHK”) 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) 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 Ample Technology Co., Limited Holding company, and was established in May 2023 Hong Kong — 75.1 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 UGHK Universal Scientific Industrial Poland Sp. z o.o. 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 Universal Ample Technology Co., Limited setus 80. GmbH Holding company, and was established in May 2023 Germany — 100.0 setus 80. GmbH Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”) Holding company Luxembourg — 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Hirschmann Hirschmann Car Communication GmbH Engaged in the research and development, manufacturing and sales of PCBAs and tuners Germany — 100.0 Hirschmann Car Communication Kft. Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps Hungary — 100.0 Hirschmann Car Communication, Inc. Engaged in the research and development, and sales marketing U.S.A. — 100.0 Hirschmann Car Communication GmbH Hirschmann Car Communication S.A.S. Engaged in the research and development, and sales marketing France — 100.0 Hirschmann Car Communication (Shanghai) Co., Ltd. Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners Shanghai, China — 100.0 Universal Scientific Industrial (France) FAFG Holding company France 89.6 89.6 FAFG MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components Mexico 100.0 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components United Kingdom 100.0 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France 99.9 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH HONG KONG LIMITED Holding company Hong Kong 100.0 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH US HOLDING CORP. Holding company U.S.A. 100.0 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources Tunisia 0.5 0.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 0.1 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components Czech Republic 100.0 100.0 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 (Note 1 ) (Note 1 ) 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 Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEELFLASH BONN GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH SCHWANDORF GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 EN ELECTRONIC NETWORK 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 Precision Malaysia Sdn. Bhd. Engaged in the assembly and testing, and was established in September 2023 Malaysia — 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%. |
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. 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 except for: 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 and swap contracts. Derivatives are initially recognized at fair value at the date on which the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a hedging instrument; in which event, the timing of the recognition in profit or loss depends on the nature of the hedging relationship. When the fair value of a derivative financial instrument is positive, the derivative is recognized as a financial asset; when the fair value of a derivative financial instrument is negative, the derivative is recognized as a financial liability. 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 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) 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, and at the time of the transaction, does not give rise to equal taxable and deductible temporary differences, 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. The Group has applied the exception from the recognition and disclosure of deferred tax assets and liabilities relating to Pillar Two income taxes. Accordingly, the Group neither recognizes nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes. 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 Federal Reserve Board of the United States, which was NT$30.62 to US$ 1.00 29 |
Summary Of Material Accountin_3
Summary Of Material Accounting Policy Information (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Subsidiaries | 2) The detail information of the subsidiaries was as follows: Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. 100.0 100.0 ASE Global Integrated Solutions Co., Ltd. Engaged in integration-relevant services, and was established in September 2023 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“ASET”) Engaged in the testing of semiconductors R.O.C. 100.0 100.0 Luchu Development Corporation (“LUCHU”) Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 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 Singapore 100.0 100.0 ASE Electronics (M) Sdn. Bhd. Engaged in the packaging and testing of semiconductors Malaysia 100.0 100.0 ASET 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 Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) R.O.C. 19.0 — TLJ Intertech Inc. Engaged in information software services R.O.C. 60.0 60.0 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 Limited (“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 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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 Innosource Limited Omniquest Industrial Limited Holding company British Virgin Islands 20.6 20.6 ASE (Shanghai) Inc. (“ASEMTL”) Engaged in the production of substrates Shanghai, China 8.5 8.5 ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”) Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 8.5 Omniquest Industrial Limited ASE Corporation Holding company British Cayman Islands 100.0 100.0 Alto Enterprises Limited ASE Investment (Kun Shan) Limited Holding company Kun Shan, China 100.0 100.0 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. 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 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 turnkey services of semiconductors U.S.A. 100.0 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Global Advanced Packaging Technology Limited ASE Assembly & Test (Shanghai) Limited (“ASESH”) Engaged in the packaging and testing of semiconductors and leasing of properties Shanghai, China 100.0 100.0 ASESH 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 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 Corporation ASE Mauritius Inc. Holding company Mauritius 100.0 100.0 ASE Labuan Inc. Holding company Malaysia 100.0 100.0 ASE Mauritius Inc. ASEMTL Engaged in the production of substrates Shanghai, China 91.5 91.5 ASEEMSH Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 Shanghai, China — 91.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASE Labuan Inc. ASE Electronics Inc. Engaged in the production of substrates R.O.C. 100.0 100.0 ASEMTL Advanced Semiconductor Engineering (HK) Limited Engaged in the trading of substrates Hong Kong 100.0 100.0 DH Engaged in the development, construction and sale of real estate properties (spun off to ASEEMSH in November 2023) Shanghai, China 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 ASEEMSH DH Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023) Shanghai, China — 40.0 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 77.0 USISH Universal Global Technology Co., Limited 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 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 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. (“USISZ”) 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 Universal Global Technology Co., Limited 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 USISZ Engaged in the design, manufacturing and sales of motherboards and computer peripherals Shenzhen, China 50.0 50.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Universal Global Electronics Co., Ltd. (“UGHK”) 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) 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 Ample Technology Co., Limited Holding company, and was established in May 2023 Hong Kong — 75.1 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 UGHK Universal Scientific Industrial Poland Sp. z o.o. 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 Universal Ample Technology Co., Limited setus 80. GmbH Holding company, and was established in May 2023 Germany — 100.0 setus 80. GmbH Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”) Holding company Luxembourg — 100.0 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 Hirschmann Hirschmann Car Communication GmbH Engaged in the research and development, manufacturing and sales of PCBAs and tuners Germany — 100.0 Hirschmann Car Communication Kft. Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps Hungary — 100.0 Hirschmann Car Communication, Inc. Engaged in the research and development, and sales marketing U.S.A. — 100.0 Hirschmann Car Communication GmbH Hirschmann Car Communication S.A.S. Engaged in the research and development, and sales marketing France — 100.0 Hirschmann Car Communication (Shanghai) Co., Ltd. Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners Shanghai, China — 100.0 Universal Scientific Industrial (France) FAFG Holding company France 89.6 89.6 FAFG MANUFACTURING POWER TUNISIA Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH MEXICO S.A. de C.V. Engaged in the design and manufacturing of electronic components Mexico 100.0 100.0 ASTEELFLASH (BEDFORD) LIMITED Engaged in the design and manufacturing of electronic components United Kingdom 100.0 100.0 ASTEELFLASH FRANCE Engaged in the design and manufacturing of electronic components France 99.9 99.9 ASTEELFLASH TUNISIE S.A. Engaged in the design and manufacturing of electronic components Tunisia 100.0 100.0 ASTEELFLASH HONG KONG LIMITED Holding company Hong Kong 100.0 100.0 ASTEELFLASH GERMANY GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 ASTEELFLASH US HOLDING CORP. Holding company U.S.A. 100.0 100.0 AFERH TUNISIE Engaged in the management, training and consulting of human resources Tunisia 0.5 0.5 Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEEL ELECTRONICS MANUFACTURING SERVICES Engaged in the design and manufacturing of electronic components Tunisia 0.1 0.1 ASTEELFLASH PLZEN S.R.O. Engaged in the design and manufacturing of electronic components Czech Republic 100.0 100.0 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 (Note 1 ) (Note 1 ) 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 Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — Establishment Percentage of Ownership (%) and Operating December 31 Name of Investor Name of Investee Main Businesses Location 2022 2023 ASTEELFLASH BONN GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH SCHWANDORF GmbH Merged by ASTEELFLASH HERSFELD GmbH in November 2023 Germany 100.0 — ASTEELFLASH DESIGN SOLUTIONS HAMBOURG GmbH Engaged in the design and manufacturing of electronic components Germany 100.0 100.0 EN ELECTRONIC NETWORK 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 Precision Malaysia Sdn. Bhd. Engaged in the assembly and testing, and was established in September 2023 Malaysia — 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%. |
Cash and Cash Equivalents (Tabl
Cash and Cash Equivalents (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Cash and Cash Equivalents | December 31 2022 2023 NT$ NT$ US$ (Note 4) Cash on hand $ 5,989 $ 4,623 $ 151 Checking accounts and demand deposits 47,632,415 55,972,581 1,827,974 Cash equivalents (time deposits with original maturity of less than three months) 10,401,990 11,307,314 369,279 $ 58,040,394 $ 67,284,518 $ 2,197,404 |
Financial Instruments at Fair_2
Financial Instruments at Fair Value Through Profit or Loss (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Financial Instruments at Fair Value Through Profit or Loss | December 31 2022 2023 NT$ NT$ US$ (Note 4) Financial assets mandatorily classified as at FVTPL Derivative instruments (non-designated Swap contracts $ 3,205,828 $ 1,453,868 $ 47,481 Forward exchange contracts 246,710 161,924 5,288 Non-derivative Quoted ordinary shares 2,521,964 2,099,844 68,577 Private-placement funds 1,599,932 1,796,015 58,655 Unquoted preferred shares 628,156 747,960 24,427 Open-end mutual funds 293,385 307,669 10,048 Contingent considerations 438,176 — — Hybrid financial assets Convertible notes — 61,410 2,006 8,934,151 6,628,690 216,482 Current 6,825,157 4,084,715 133,400 Non-current $ 2,108,994 $ 2,543,975 $ 83,082 Financial liabilities held for trading - current Derivative instruments (non-designated Swap contracts $ 543,547 $ 1,183,469 $ 38,650 Forward exchange contracts 83,213 118,873 3,882 $ 626,760 $ 1,302,342 $ 42,532 |
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 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$16,220,105 December 31, 2023 Sell RMB/Buy US$ 2024.01 RMB869,750/US$122,000 Sell HKD/Buy US$ 2024.03 HKD11,340/US$1,455 Sell JPY/Buy US$ 2024.03 JPY385,320/US$2,746 Sell NT$/Buy US$ 2024.01 2024.12 NT$89,691,195/US$2,988,500 Sell US$/Buy KRW 2024.01 US$31,000/KRW40,420,300 Sell US$/Buy NT$ 2024.01 US$353,290/NT$10,965,140 b. At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: Currency Maturity Notional Amount December 31, 2022 Sell RMB/Buy JPY 2023.01 RMB42,181/JPY810,000 Sell RMB/Buy NT$ 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$16,600/SGD22,783 December 31, 2023 Sell RMB/Buy JPY 2024.01 RMB8,292/JPY165,000 Sell RMB/Buy NT$ 2024.02 2024.03 RMB2,628/NT$11,468 Sell RMB/Buy US$ 2024.01 RMB132,074/US$18,539 Sell EUR/Buy CZK 2024.01 2024.06 EUR 2,435 60,000 Sell NT$/Buy US$ 2024.01 2024.03 NT$4,647,815/US$150,000 Sell US$/Buy RMB 2024.01 2024.02 US$297,286/RMB2,118,620 Sell US$/Buy JPY 2024.01 US$33,315/JPY4,770,080 Sell US$/Buy KRW 2024.01 US$95,710/KRW123,622,879 Sell US$/Buy MYR 2024.01 US$16,000/MYR74,547 Sell US$/Buy NT$ 2024.01 2024.03 US$67,170/NT$2,079,110 Sell US$/Buy PLN 2024.01 2024.06 US$6,000/PLN26,130 Sell US$/Buy SGD 2024.01 2024.02 US$12,500/SGD16,770 |
Financial Assets at Fair Valu_2
Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Financial Assets at Fair Value Through Other Comprehensive Income | December 31 2022 2023 NT$ NT$ US$ (Note 4) Investments in equity instruments at FVTOCI $ 482,559 $ 620,831 $ 20,275 Investments in debt instruments at FVTOCI 1,059,712 1,042,906 34,060 $ 1,542,271 $ 1,663,737 $ 54,335 |
Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income | a. Investments in equity instruments at FVTOCI December 31 2022 2023 NT$ NT$ US$ (Note 4) Unquoted ordinary shares $ 419,491 $ 607,528 $ 19,841 Unquoted preferred shares 13,883 13,303 434 Quoted ordinary shares 45,683 — — Limited partnership 3,502 — — $ 482,559 $ 620,831 $ 20,275 |
Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income | b. Investments in debt instruments at FVTOCI December 31 2022 2023 NT$ NT$ US$ (Note 4) Unsecured subordinate corporate bonds $ 1,059,712 $ 1,042,906 $ 34,060 |
Trade Receivables, Net (Tables)
Trade Receivables, Net (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Statement [LineItems] | |
Summary of Trade Receivables, Net | December 31 2022 2023 NT$ NT$ US$ (Note 4) At amortized cost Gross carrying amount $ 109,408,693 $ 94,232,032 $ 3,077,467 Less: Allowance for impairment loss 164,408 340,417 11,117 109,244,285 93,891,615 3,066,350 At FVTOCI 5,402,714 5,637,485 184,111 $ 114,646,999 $ 99,529,100 $ 3,250,461 |
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, 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 December 31, 2023 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 $ 87,272,289 $ 4,915,827 $ 1,334,335 $ 251,769 $ 457,812 $ 94,232,032 Loss allowance (Lifetime ECLs) (11,118 ) (1,521 ) (17,272 ) (139,299 ) (171,207 ) (340,417 ) $ 87,261,171 $ 4,914,306 $ 1,317,063 $ 112,470 $ 286,605 $ 93,891,615 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 $ 2,850,173 $ 160,543 $ 43,578 $ 8,222 $ 14,951 $ 3,077,467 Loss allowance (Lifetime ECLs) (363 ) (50 ) (564 ) (4,549 ) (5,591 ) (11,117 ) $ 2,849,810 $ 160,493 $ 43,014 $ 3,673 $ 9,360 $ 3,066,350 |
Summary of Movements of Loss Allowance of Trade Receivables | The movements of the loss allowance of trade receivables were as follows: December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 97,358 $ 103,353 $ 164,408 $ 5,369 Remeasurement of loss allowance 17,078 59,490 108,672 3,549 Acquisition through business combinations — — 73,689 2,407 Amounts written off (399 ) — (8,376 ) (274 ) Disposal of subsidiaries (4,637 ) — — — Effects of foreign currency exchange differences (6,047 ) 1,565 2,024 66 Balance at December 31 $ 103,353 $ 164,408 $ 340,417 $ 11,117 |
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, 2022 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total 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 December 31, 2023 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total NT$ NT$ NT$ NT$ NT$ Expected credit loss rate 0% 0% 0% 0% — Gross carrying amount $ 5,548,363 $ 5 $ 76,717 $ 12,400 $ 5,637,485 Loss allowance (Lifetime ECLs) — — — — — $ 5,548,363 $ 5 $ 76,717 $ 12,400 $ 5,637,485 Not Past Due Overdue 1 to 30 days Overdue 31 to 90 Days Overdue Over 91 Days Total 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 $ 181,201 $ — $ 2,505 $ 405 $ 184,111 Loss allowance (Lifetime ECLs) — — — — — $ 181,201 $ — $ 2,505 $ 405 $ 184,111 |
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 Annual December 31, 2022 BNP Paribas EUR 23,600 EUR 18,283 EUR 17,103 EUR 5,317 0.80 December 31, 2023 BNP Paribas EUR 28,545 EUR 28,545 EUR 27,206 EUR — — |
Inventories (Tables)
Inventories (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Inventories | December 31 2022 2023 NT$ NT$ US$ (Note 4) Finished goods $ 12,628,314 $ 9,885,674 $ 322,850 Work in process 8,821,890 5,974,884 195,130 Raw materials 61,672,903 39,583,038 1,292,718 Supplies 3,344,968 3,128,957 102,187 Raw materials and supplies in transit 869,400 1,033,635 33,757 $ 87,337,475 $ 59,606,188 $ 1,946,642 |
Inventories Related to Real E_2
Inventories Related to Real Estate Business (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Inventories Related to Real Estate Business | December 31 2022 2023 NT$ NT$ US$ (Note 4) Land and buildings held for sale $ 678,080 $ 666,665 $ 21,772 Construction in progress 3,023,070 3,001,811 98,035 Land held for construction 1,787,526 — — $ 5,488,676 $ 3,668,476 $ 119,807 |
Other Financial Assets (Tables)
Other Financial Assets (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Other Financial Assets | December 31 2022 2023 NT$ NT$ US$ (Note 4) Guarantee deposits $ 4,606,790 $ 5,481,446 $ 179,015 Pledged time deposits (Note 36) 447,459 470,373 15,362 Time deposits with original maturity over three months 63,853 61,067 1,995 Others (Note 36) 60,422 149,581 4,884 5,178,524 6,162,467 201,256 Current 734,465 598,136 19,534 Non-current $ 4,444,059 $ 5,564,331 $ 181,722 |
Investments Accounted for Usi_2
Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Investments Accounted for Using the Equity Method | December 31 2022 2023 NT$ NT$ US$ (Note 4) Investments in associates $ 14,163,995 $ 19,595,234 $ 639,949 Investments in joint ventures 515,351 15,377 502 $ 14,679,346 $ 19,610,611 $ 640,451 |
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 2022 2023 NT$ NT$ US$ (Note 4) Yann Yuan Investment Co., Ltd. (“Yann Yuan”) Engaged in investing activities R.O.C. $ 7,494,541 $ 10,250,888 $ 334,778 ChipMOS Technologies Inc. (“ChipMOS”) Engaged in the packaging and testing of semiconductors R.O.C. 2,748,810 2,786,339 90,997 MACHVISION,INC. (“MACHVISION”) Engaged in the manufacturing and trading of non-contact R.O.C. — 2,123,368 69,346 Hung Ching Development & Construction Co. (“HC”) Engaged in the development, construction and leasing of real estate properties R.O.C. 1,597,745 2,035,230 66,467 M-Universe Investments Pte. Ltd. (“MU”) Investment company Singapore 2,090,663 2,072,314 67,678 Chipletz, Inc. (“CHIPLETZ”) Fabless substrate design house U.S.A. 145,640 248,209 8,106 Hung Ching Kwan Co. (“HCK”) Engaged in the leasing of real estate properties R.O.C. 244,516 232,446 7,591 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 72,421 2,365 Operating Carrying Amount as of December 31 Name of Associate Main Business Location 2022 2023 NT$ NT$ US$ (Note 4) Deca Technologies Inc. (“DECA”) Holding company with group engaged in the development of wafer level packaging U.S.A. $ 54,040 $ 53,357 $ 1,743 Goodcare Holdings Inc. (“GOODCARE”) Holding company, engaged in operation investment, long-term care and home services business R.O.C. — 20,811 680 14,464,144 19,895,383 649,751 Less: Deferred gain on transfer of land 300,149 300,149 9,802 $ 14,163,995 $ 19,595,234 $ 639,949 2) At each balance sheet date, the total percentages of ownership held by the Group were as follows: December 31 2022 2023 Yann Yuan 27.94 % 27.94 % ChipMOS 10.85 % 10.85 % MACHVISION — 23.08 % HC 26.22 % 26.22 % MU 42.23 % 42.23 % CHIPLETZ 20.82 % 19.43 % HCK 27.31 % 27.31 % QUESTYLE 6.67 % 6.67 % DECA 17.85 % 17.84 % GOODCARE — 49.00 % |
Summary of Fair Values of Investments in Associates with Available Published Price Quotation | 8) Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) ChipMOS $ 2,643,498 $ 3,333,964 $ 108,882 HC $ 1,420,636 $ 1,904,476 $ 62,197 |
Summary of Aggregate Information of Associates that are Not Individually Material | 9) Aggregate information of associates that are not individually material For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Net income $ 872,697 $ 1,083,538 $ 1,091,814 $ 35,657 Other comprehensive income (loss) 3,624,403 (3,082,307 ) 2,439,733 79,678 Total comprehensive income (loss) $ 4,497,100 $ (1,998,769 ) $ 3,531,547 $ 115,335 |
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 | b. Investments in joint ventures 1) Investments in joint ventures that was not individually material and accounted for using the equity method consisted of the following: Operating Location Carrying Amount as of December 31 Name of Joint Venture Main Business 2022 2023 NT$ NT$ US$ (Note 4) MUtek Electronics Co., Ltd. Engaged in the production and wholesale of electronic products R.O.C. $ 26,591 $ 15,377 $ 502 SUMA-USI Electronics Co., Ltd. Engaged in the design and production of electronic products China 488,760 — — $ 515,351 $ 15,377 $ 502 2) At each balance sheet date, the percentages of ownership held by the Group’s subsidiaries December 31 2022 2023 MUtek 49.00% 49.00% SUMA-USI 49.00% — In January 2023, UGKS entered into a shares transfer agreement with Suma SUMA-USI thousand. After the completion of shares transfer, the Group no longer held ownership of SUMA-USI. 3) Aggregate information of joint ventures that were not individually material For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) The Group’s share of: Total net income (loss) and comprehensive income (loss) $ 27,003 $ 101,839 $ (11,214 ) $ (366 ) |
Property, Plant and Equipment (
Property, Plant and Equipment (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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 2022 2023 NT$ NT$ US$ (Note 4) Land and land improvements $ 13,006,893 $ 13,523,045 $ 441,641 Buildings and improvements 91,623,291 100,697,091 3,288,605 Machinery and equipment 142,129,485 126,807,662 4,141,334 Other equipment 3,401,543 3,019,031 98,597 Construction in progress and machinery under installation 18,073,406 20,765,193 678,158 $ 268,234,618 $ 264,812,022 $ 8,648,335 For the year ended December 31, 2021 Land Buildings and Machinery Other Equipment Construction in under 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 — 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 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 — 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 Machinery Other Equipment Construction in 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 For the year ended December 31, 2023 Land and Land Buildings and Machinery Other Equipment Construction in under Total NT$ NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 13,006,893 $ 172,798,699 $ 473,494,702 $ 14,354,608 $ 18,073,406 $ 691,728,308 Additions 424,130 1,866,786 2,308,779 141,158 44,017,796 48,758,649 Disposals (3,436 ) (8,786,519 ) (7,912,516 ) (1,441,685 ) (9,457 ) (18,153,613 ) Reclassification 142,562 16,398,574 24,044,088 992,109 (41,394,745 ) 182,588 Acquisitions through business combinations 17,921 113,416 1,133,555 133,867 167,477 1,566,236 Effect of foreign currency exchange differences (6,584 ) (594,193 ) (2,394,857 ) (88,199 ) (89,284 ) (3,173,117 ) Balance at December 31, 2023 $ 13,581,486 $ 181,796,763 $ 490,673,751 $ 14,091,858 $ 20,765,193 $ 720,909,051 Accumulated depreciation and impairment Balance at January 1, 2023 $ — $ 81,175,408 $ 331,365,217 $ 10,953,065 $ — $ 423,493,690 Depreciation expense 17,860 8,896,551 41,403,363 1,481,707 — 51,799,481 Impairment losses recognized — 134,999 10,802 769 — 146,570 Disposals (3,436 ) (8,771,076 ) (7,774,818 ) (1,431,696 ) — (17,981,026 ) Reclassification 43,725 (35,568 ) 7,674 35,200 — 51,031 Acquisitions through business combinations — 24,770 728,504 126,713 — 879,987 Effect of foreign currency exchange differences 292 (325,412 ) (1,874,653 ) (92,931 ) — (2,292,704 ) Balance at December 31, 2023 $ 58,441 $ 81,099,672 $ 363,866,089 $ 11,072,827 $ — $ 456,097,029 Land and Land Buildings and Machinery and Other Equipment Construction in 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, 2023 $ 424,784 $ 5,643,328 $ 15,463,576 $ 468,798 $ 590,248 $ 22,590,734 Additions 13,851 60,966 75,401 4,610 1,437,551 1,592,379 Disposals (112 ) (286,954 ) (258,410 ) (47,083 ) (309 ) (592,868 ) Reclassification 4,656 535,551 785,241 32,401 (1,351,886 ) 5,963 Acquisitions through business combinations 585 3,704 37,020 4,372 5,470 51,151 Effect of foreign currency exchange differences (215 ) (19,405 ) (78,212 ) (2,880 ) (2,916 ) (103,628 ) Balance at December 31, 2023 $ 443,549 $ 5,937,190 $ 16,024,616 $ 460,218 $ 678,158 $ 23,543,731 Accumulated depreciation and impairment Balance at January 1, 2023 $ — $ 2,651,058 $ 10,821,855 $ 357,710 $ — $ 13,830,623 Depreciation expense 583 290,547 1,352,168 48,390 — 1,691,688 Impairment losses recognized — 4,409 353 25 — 4,787 Disposals (112 ) (286,449 ) (253,913 ) (46,757 ) — (587,231 ) Reclassification 1,428 (1,162 ) 250 1,150 — 1,666 Acquisitions through business combinations — 809 23,792 4,138 — 28,739 Effect of foreign currency exchange differences 9 (10,627 ) (61,223 ) (3,035 ) — (74,876 ) Balance at December 31, 2023 $ 1,908 $ 2,648,585 $ 11,883,282 $ 361,621 $ — $ 14,895,396 |
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: Land improvements 7-30 years 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, 2023 | |
Text block [abstract] | |
Summary of Right-of-Use Assets | a. Right-of-use December 31 2022 2023 NT$ NT$ US$ (Note 4) Carrying amounts Land $ 7,342,703 $ 7,111,397 $ 232,247 Buildings and improvements 3,411,750 4,081,525 133,296 Machinery and equipment 237,260 179,270 5,855 Other equipment 69,070 70,074 2,288 $ 11,060,783 $ 11,442,266 $ 373,686 For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Additions to right-of-use $ 3,239,770 $ 2,140,942 $ 1,680,516 $ 54,883 Depreciation charge for right-of-use Land $ 217,674 $ 236,673 $ 246,617 $ 8,054 Buildings and improvements 509,746 660,276 726,510 23,727 Machinery and equipment 356,052 538,639 292,936 9,567 Other equipment 31,478 32,452 37,957 1,239 $ 1,114,950 $ 1,468,040 $ 1,304,020 $ 42,587 |
Summary of Lease Liabilities | b. Lease liabilities December 31 2022 2023 NT$ NT$ US$ (Note 4) Carrying amounts Current $ 979,612 $ 1,062,239 $ 34,691 Non-current $ 6,728,875 $ 7,159,767 $ 233,826 |
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 2022 2023 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 2022 2023 NT$ NT$ US$ (Note 4) Expenses relating to short-term leases $ 431,613 $ 316,799 $ 10,346 Expenses relating to low-value $ 3,242 $ 3,913 $ 128 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 126,584 $ 124,883 $ 4,078 Total cash outflow for leases $ 2,494,384 $ 1,856,816 $ 60,641 |
Investment Properties (Tables)
Investment Properties (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Investment Properties | 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 exchange differences — 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 exchange differences — 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 For the year ended December 31, 2023 Land Buildings and Improvements Right-of-use Assets Total NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 35,572 $ 16,757,443 $ 10,175,880 $ 26,968,895 Additions — 35,304 — 35,304 Reclassification — (182,588 ) (12,233 ) (194,821 ) Effects of foreign currency exchange differences — (298,273 ) (171,087 ) (469,360 ) Balance at December 31, 2023 $ 35,572 $ 16,311,886 $ 9,992,560 $ 26,340,018 Accumulated depreciation Balance at January 1, 2023 $ — $ 3,868,107 $ 1,371,696 $ 5,239,803 Depreciation expenses — 766,322 325,557 1,091,879 Reclassification — (51,031 ) (4,309 ) (55,340 ) Effects of foreign currency exchange differences — (80,078 ) (25,362 ) (105,440 ) Balance at December 31, 2023 $ — $ 4,503,320 $ 1,667,582 $ 6,170,902 Carrying amount at December 31, 2023 $ 35,572 $ 11,808,566 $ 8,324,978 $ 20,169,116 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, 2023 $ 1,162 $ 547,271 $ 332,328 $ 880,761 Additions — 1,153 — 1,153 Reclassification — (5,963 ) (400 ) (6,363 ) Effects of foreign currency exchange differences — (9,741 ) (5,587 ) (15,328 ) Balance at December 31, 2023 $ 1,162 $ 532,720 $ 326,341 $ 860,223 Accumulated depreciation Balance at January 1, 2023 $ — $ 126,326 $ 44,798 $ 171,124 Depreciation expenses — 25,027 10,632 35,659 Reclassification — (1,667 ) (141 ) (1,808 ) Effects of foreign currency exchange differences — (2,615 ) (828 ) (3,443 ) Balance at December 31, 2023 $ — $ 147,071 $ 54,461 $ 201,532 Carrying amount at December 31, 2023 $ 1,162 $ 385,649 $ 271,880 $ 658,691 |
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 2022 2023 NT$ NT$ US$ (Note 4) Year 1 $ 1,683,010 $ 1,596,827 $ 52,150 Year 2 1,380,058 1,333,442 43,548 Year 3 1,119,779 1,154,877 37,716 Year 4 990,867 893,353 29,176 Year 5 808,851 687,266 22,445 Year 6 onwards 2,492,305 1,777,808 58,060 $ 8,474,870 $ 7,443,573 $ 243,095 |
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 2022 2023 NT$ NT$ US$ (Note 4) Fair value $ 36,869,289 $ 34,789,532 $ 1,136,170 |
Goodwill (Tables)
Goodwill (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Goodwill | 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, 2021 $ 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 For the year ended December 31, 2023 Cost Accumulated impairment Carrying amount NT$ NT$ NT$ Balance at January 1, 2023 $ 54,727,512 $ 2,414,113 $ 52,313,399 Acquisitions through business combinations (Note 29) 5,147 — 5,147 Effect of foreign currency exchange differences 85,870 — 85,870 Balance at December 31, 2023 $ 54,818,529 $ 2,414,113 $ 52,404,416 Cost Accumulated Impairment Carrying Amount US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 1,787,313 $ 78,841 $ 1,708,472 Acquisitions through business combinations (Note 29) 168 — 168 Effect of foreign currency exchange differences 2,804 — 2,804 Balance at December 31, 2023 $ 1,790,285 $ 78,841 $ 1,711,444 |
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units | December 31 2022 2023 Cash-generating units NT$ NT$ US$ (Note 4) Packaging segment $ 35,427,102 $ 35,426,817 $ 1,156,983 Testing segment 13,414,275 13,414,094 438,083 EMS segment 3,323,920 3,415,404 111,541 Others 148,101 148,101 4,837 $ 52,313,399 $ 52,404,416 $ 1,711,444 |
Other Intangible Assets (Tables
Other Intangible Assets (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Carrying Amounts of Each Class of Other Intangible Assets | The carrying amounts of each class of other intangible assets were as follows: December 31 2022 2023 NT$ NT$ US$ (Note 4) Customer relationships $ 6,974,365 $ 5,949,623 $ 194,305 Computer software 2,310,815 1,878,509 61,349 Patents and acquired specific technology 11,829,167 9,948,539 324,903 Others 63,361 43,462 1,420 $ 21,177,708 $ 17,820,133 $ 581,977 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 For the year ended December 31, 2023 Customer Relationships Computer Software Patents and Acquired Specific Technology Others Total NT$ NT$ NT$ NT$ NT$ Cost Balance at January 1, 2023 $ 11,736,181 $ 7,616,109 $ 21,317,352 $ 156,326 $ 40,825,968 Additions — 537,261 1,350 (10,825 ) 527,786 Disposals or derecognition — (905,947 ) — (30,973 ) (936,920 ) Effect of foreign currency exchange differences 26,380 12,970 (807 ) 2,169 40,712 Balance at December 31, 2023 $ 11,762,561 $ 7,260,393 $ 21,317,895 $ 116,697 $ 40,457,546 Accumulated amortization and impairment Balance at January 1, 2023 $ 4,761,816 $ 5,305,294 $ 9,488,185 $ 92,965 $ 19,648,260 Amortization expense 1,047,282 970,413 1,881,980 6,808 3,906,483 Disposals or derecognition — (894,767 ) — (28,800 ) (923,567 ) Effect of foreign currency exchange differences 3,840 944 (809 ) 2,262 6,237 Balance at December 31, 2023 $ 5,812,938 $ 5,381,884 $ 11,369,356 $ 73,235 $ 22,637,413 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, 2023 $ 383,285 $ 248,730 $ 696,191 $ 5,106 $ 1,333,312 Additions — 17,546 44 (354 ) 17,236 Disposals or derecognition — (29,587 ) — (1,012 ) (30,599 ) Effect of foreign currency exchange differences 861 424 (27 ) 71 1,329 Balance at December 31, 2023 $ 384,146 $ 237,113 $ 696,208 $ 3,811 $ 1,321,278 Accumulated amortization and impairment Balance at January 1, 2023 $ 155,513 $ 173,263 $ 309,869 $ 3,036 $ 641,681 Amortization expense 34,203 31,692 61,462 222 127,579 Disposals or derecognition — (29,222 ) — (941 ) (30,163 ) Effect of foreign currency exchange differences 125 31 (26 ) 74 204 Balance at December 31, 2023 $ 189,841 $ 175,764 $ 371,305 $ 2,391 $ 739,301 |
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 Patents and acquired specific technology 5-17 years Others 5-10 years |
Borrowings (Tables)
Borrowings (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Short Term Bank Loans [member] | |
Statement [LineItems] | |
Summary of Borrowings | a. Short-term borrowings 1) Bank loans Mainly represented unsecured revolving loans, letters of credit and bank overdrafts. December 31 2022 2023 NT$ NT$ US$ (Note 4) Secured bank loans, annual interest rates were 2.73%-3.63% and 4.80%-5.40% as of December 31, 2022 and 2023, respectively $ 772,896 $ 354,064 $ 11,563 Unsecured bank loans, annual interest rates were 1.42%-6.50% and 1.55%-7.57% as of December 31, 2022 and 2023, respectively 45,958,234 49,900,124 1,629,658 46,731,130 50,254,188 1,641,221 Less: financial liabilities for hedging - current (Note 34) 12,204,620 12,516,971 408,784 $ 34,526,510 $ 37,737,217 $ 1,232,437 |
Short Term Bills Payable [Member] | |
Statement [LineItems] | |
Summary of Borrowings | 2) Short-term bills payable – only as of December 31, 2023 NT$ US$ (Note 4) Commercial papers $ 2,790,000 $ 91,117 Less: Unamortized discounts 2,660 87 $ 2,787,340 $ 91,030 Annual interest rate (%) 1.53-1.54 |
Long Term Bank Loans [member] | |
Statement [LineItems] | |
Summary of Borrowings | b. Long-term borrowings 1) Bank loans December 31 2022 2023 NT$ NT$ US$ (Note 4) Revolving bank loans Others - repayable through January 2024 to July 2029, annual interest rates were 1.43%-5.26% and 1.43%-5.91% as of December 31, 2022 and 2023, respectively $ 79,657,893 $ 77,318,195 $ 2,525,088 Mortgage loans (Note 36) Repayable through January 2024 to November 2039, annual interest rates were 2.85%-4.40% and 2.95%-3.65% as of December 31, 2022 and 2023, respectively 8,333,805 8,142,508 265,921 87,991,698 85,460,703 2,791,009 Less: current portion 5,041,841 4,096,255 133,777 $ 82,949,857 $ 81,364,448 $ 2,657,232 |
Long Term Bills Payable [member] | |
Statement [LineItems] | |
Summary of Borrowings | 2) Long-term bills payable – only as of December 31, 2022 Ta Ching Bills Finance Corporation, redeemed in $ 3,000,000 Cathay United Bank, redeemed 1.49%-1.56% 9,000,000 12,000,000 Less: unamortized discounts 2,247 $ 11,997,753 |
Bonds Payable (Tables)
Bonds Payable (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Bonds Payable | December 31 2022 2023 NT$ NT$ US$ (Note 4) Unsecured domestic bonds Redeemed $ 2,000,000 $ — $ — Repayable at maturity in January 2024 and interest due annually with annual interest rate at 1.45% 4,300,000 4,300,000 140,431 Repayable at maturity in April 2024 and interest due annually with annual interest rate at 0.90% 6,500,000 6,500,000 212,280 Repayable at maturity in April 2026 and interest due annually with annual interest rate at 1.03% 3,500,000 3,500,000 114,304 Repayable at maturity in April 2025 and interest due annually with annual interest rate at 0.90% 10,000,000 10,000,000 326,584 Redeemed 3,000,000 — — Repayable at maturity in August 2025 and interest due annually with annual interest rate at 0.85% 5,000,000 5,000,000 163,292 Repayable at maturity in August 2027 and interest due annually with annual interest rate at 0.95% 2,000,000 2,000,000 65,317 Unsecured overseas bonds US$100,000 thousand (linked to New Taiwan dollar), repayable at maturity in October 2024 and interest due quarterly with annual interest rate at 2.50% 3,102,400 3,102,400 101,319 Unsecured overseas convertible bonds RMB2,005,324 thousand and RMB2,466,050 thousand as of December 31, 2022 and 2023, respectively, at maturity in March 2027 and interest due annually with annual interest rate at 0.10%, 0.20%, 0.60%, 1.30%, 1.80% and 2.00% for the first, second, third, fourth, fifth and sixth year, respectively. 8,842,360 10,690,847 349,146 48,244,760 45,093,247 1,472,673 December 31 2022 2023 NT$ NT$ US$ (Note 4) Less: discounts on bonds payable $ 394,436 $ 83,761 $ 2,736 47,850,324 45,009,486 1,469,937 Less: current portion of bonds payable 4,998,971 24,520,052 800,785 $ 42,851,353 $ 20,489,434 $ 669,152 |
Other Payables (Tables)
Other Payables (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Other Payables | December 31 2022 2023 NT$ NT$ US$ (Note 4) Accrued salary and bonus $ 14,759,907 $ 13,726,474 $ 448,285 Payables for property, plant and equipment 16,704,590 10,810,065 353,039 Accrued employees’ compensation and remuneration to directors and supervisors 10,012,636 5,680,710 185,523 Accrued employee insurance 1,325,330 1,260,237 41,157 Accrued utilities 847,905 855,475 27,939 Others 13,464,732 11,909,924 388,959 $ 57,115,100 $ 44,242,885 $ 1,444,902 |
Retirement Benefit Plans (Table
Retirement Benefit Plans (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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 2022 2023 NT$ NT$ US$ (Note 4) Present value of the defined benefit obligation $ 10,261,997 $ 10,193,848 $ 332,915 Fair value of the plan assets (6,477,877 ) (6,617,058 ) (216,103 ) Present value of unfunded defined benefit obligation 3,784,120 3,576,790 116,812 Recorded under other payables (88,983 ) (20,281 ) (662 ) Recorded under other non-current 248,843 181,844 5,939 Net defined benefit liabilities $ 3,943,980 $ 3,738,353 $ 122,089 |
Summary of Movements in Net Defined Benefit Liability (Asset) | Movements in net defined benefit liabilities were as follows: Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ Balance at January 1, 2021 $ 12,159,145 $ (5,962,305 ) $ 6,196,840 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 ) Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ 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 Service cost Current service cost 126,956 — 126,956 Past service cost and loss on settlements 1,194 — 1,194 Net interest expense (income) 236,102 (173,994 ) 62,108 Other termination benefit cost 7,822 — 7,822 Recognized in profit or loss 372,074 (173,994 ) 198,080 Remeasurement Return on plan assets (excluding amounts included in net interest) — (9,327 ) (9,327 ) Actuarial (gain) loss Changes in financial assumptions 391,077 — 391,077 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) NT$ NT$ NT$ Experience adjustments $ (309,843 ) $ — $ (309,843 ) Changes in demographic assumptions (6,476 ) — (6,476 ) Recognized in other comprehensive income 74,758 (9,327 ) 65,431 Contributions from the employer — (597,870 ) (597,870 ) Benefits paid from the pension fund (609,975 ) 609,975 — the Group (79,659 ) — (79,659 ) Liabilities extinguished on settlement (2,830 ) — (2,830 ) Liabilities assumed in a business combination 188,364 — 188,364 Exchange differences on foreign plans (10,881 ) 32,035 21,154 Balance at December 31, 2023 $ 10,193,848 $ (6,617,058 ) $ 3,576,790 Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 335,140 $ (211,557 ) $ 123,583 Service cost Current service cost 4,146 — 4,146 Past service cost and loss on settlements 39 — 39 Net interest expense (income) 7,711 (5,682 ) 2,029 Other benefit cost 255 — 255 Recognized in profit or loss 12,151 (5,682 ) 6,469 Remeasurement Return on plan assets (excluding amounts included in net interest) — (305 ) (305 ) Actuarial (gain) loss Changes in financial assumptions 12,772 — 12,772 Experience adjustments (10,119 ) — (10,119 ) Changes in demographic assumptions (211 ) — (211 ) Recognized in other comprehensive income 2,442 (305 ) 2,137 Contributions from the employer — (19,526 ) (19,526 ) Benefits paid from the pension fund (19,921 ) 19,921 — the Group (2,602 ) — (2,602 ) Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) US$ (Note 4) US$ (Note 4) US$ (Note 4) Liabilities extinguished on settlement $ (92 ) $ — $ (92 ) Liabilities assumed in a business combination 6,152 — 6,152 Exchange differences on foreign plans (355 ) 1,046 691 Balance at December 31, 2023 $ 332,915 $ (216,103 ) $ 116,812 |
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 2022 2023 NT$ NT$ US$ (Note 4) Cash $ 2,351,189 $ 2,373,133 $ 77,503 Equity instruments 2,839,966 2,872,293 93,805 Debt instruments 1,079,917 1,117,087 36,482 Others 206,805 254,545 8,313 Total $ 6,477,877 $ 6,617,058 $ 216,103 |
Summary of Key Assumptions Used for the Actuarial Valuations | 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 2022 2023 Discount rates (%) 0.05-5.63 0.16-4.91 Expected rates of salary increase (%) 1.00-3.96 1.00-4.06 |
Summary of Sensitivity Analysis on Defined Obligations | December 31 2022 2023 NT$ NT$ US$ (Note 4) Discount rate 0.5% higher $ (437,529 ) $ (421,758 ) $ (13,774 ) 0.5% lower $ 472,595 $ 455,520 $ 14,877 Expected rates of salary increase 0.5% higher $ 444,815 $ 425,080 $ 13,882 0.5% lower $ (416,488 ) $ (397,988 ) $ (12,998 ) |
Summary of Maturity Analysis of Undiscounted Pension Benefit | Maturity analysis of undiscounted pension benefit December 31 2022 2023 NT$ NT$ US$ (Note 4) No later than 1 year $ 646,243 $ 675,526 $ 22,062 Later than 1 year but not later than 5 years 2,760,990 2,719,262 88,807 Later than 5 years 9,930,085 10,022,055 327,304 $ 13,337,318 $ 13,416,843 $ 438,173 |
Equity (Tables)
Equity (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Statement [LineItems] | |
Summary of Share Capital | a. Share capital Ordinary shares December 31 2022 2023 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) 4,367,984 4,385,465 December 31 2022 2023 NT$ NT$ US$ (Note 4) Share capital authorized $ 55,000,000 $ 55,000,000 $ 1,796,212 Share capital reserved Employee share options $ 4,000,000 $ 4,000,000 $ 130,634 |
Summary of Capital Surplus | b. Capital surplus December 31 2022 2023 NT$ NT$ US$ (Note 4) May be used to offset a deficit, cash dividends, Issuance of ordinary shares $ 15,072,129 $ 15,737,752 $ 513,970 Merger by share exchange 117,693,658 117,693,658 3,843,686 Difference between consideration and the carrying amount of the subsidiaries’ net assets during actual disposal or acquisition 3,240,987 3,240,987 105,845 Exercised employee share options 2,943,447 3,503,786 114,428 Treasury share transactions 38,404 679,791 22,201 Donations from shareholders 471,894 471,894 15,411 Expired share options 646,447 646,773 21,122 140,106,966 141,974,641 4,636,663 December 31 2022 2023 NT$ NT$ US$ (Note 4) May be used to offset a deficit only Changes in percentage of ownership interest in subsidiaries (2) $ 117,537 $ 208,310 $ 6,803 Share of changes in capital surplus of associates accounted for using the equity method 18,329 21,584 705 Dividends that the claim period has elapsed and unclaimed by shareholders 6,043 6,130 200 Exercised disgorgement 326 326 11 142,235 236,350 7,719 May not be used for any purpose Employee share options 1,425,171 1,904,176 62,187 Employee restricted stock awards 778,387 (49,650 ) (1,621 ) Others (3) 154,731 207,109 6,764 2,358,289 2,061,635 67,330 $ 142,607,490 $ 144,272,626 $ 4,711,712 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 2021 and 2022 were as follows: Appropriation of Earnings Dividends Per Share For Year 2021 For Year 2022 For Year 2021 For Year 2022 NT$ NT$ NT$ NT$ (in dollars) (in dollars) Legal reserve $ 6,282,762 $ 6,001,564 Special reserve (reversed) $ 798,025 $ (6,845,501 ) Cash dividends $ 30,501,981 $ 38,482,083 $ 7.0 $ 8.8 |
Summary of Unrealized Gain (Loss) on Financial Assets at FVTOCI | 2) Unrealized gain (loss) on financial assets at FVTOCI For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 2,027,902 $ 4,190,361 $ 1,275,505 $ 41,656 Unrealized gain (loss) recognized for the year Debt instruments 63,722 (16,746 ) (22,599 ) (738 ) Equity instruments (8,671 ) (8,360 ) (77,496 ) (2,531 ) Share from associates and joint ventures accounted for using the equity method 3,599,703 (2,928,173 ) 2,447,656 79,937 Other comprehensive income for the year 3,654,754 (2,953,279 ) 2,347,561 76,668 Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal 33,258 190,500 230,940 7,542 For the Year Ended December 31 2021 2022 2023 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 $ (1,525,553 ) $ (152,077 ) $ (304,358 ) $ (9,940 ) Balance at December 31 $ 4,190,361 $ 1,275,505 $ 3,549,648 $ 115,926 |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (429,265 ) $ 121,833 $ 520,281 $ 16,992 Recognized for the year Foreign currency risk – loans denominated in foreign currency 551,098 398,448 (242,840 ) (7,931 ) Balance at December 31 $ 121,833 $ 520,281 $ 277,441 $ 9,061 |
Summary of Unearned Employee Compensation | 4) Unearned employee compensation In August 2021, the shareholders’ meeting resolved to issue restricted stock awards to employees. Refer to Note 2 8 For the Year Ended December 31 2022 2023 NT$ NT$ US$ (Note 4) Balance at January 1 $ (1,164,991 ) $ (432,847 ) $ (14,136 ) Share-based payment expenses 728,748 11,840 387 Valuation adjustments 3,396 421,007 13,749 Balance at December 31 $ (432,847 ) $ — $ — |
Summary of Treasury Shares | e. Treasury shares Purpose of Repurchase Shares Repurchased for Cancellation Shares Held by Subsidiaries Total (in thousand shares) (in thousand shares) (in thousand shares) Balance at January 31, 2022 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 Balance at December 31, 2023 — 72,941 72,941 |
Summary of Shares Held By Subsidiaries | The Company’s shares held by its subsidiaries at each balance sheet date were as follows: Shares Held by Subsidiaries Carrying Amount Carrying Amount Fair Value Fair Value (in thousand shares) NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2022 ASE 67,452 $ 1,762,430 $ 6,333,754 ASE Test, Inc. 5,489 196,677 515,454 72,941 $ 1,959,107 $ 6,849,208 December 31, 2023 ASE 67,452 $ 1,762,430 $ 57,558 $ 9,106,036 $ 297,389 ASE Test, Inc. 5,489 196,677 6,423 741,067 24,202 72,941 $ 1,959,107 $ 63,981 $ 9,847,103 $ 321,591 |
Summary of Non-controlling Interests | f. Non-controlling For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ 15,622,009 $ 14,544,415 $ 18,608,124 $ 607,711 Share of profit for the year 2,099,830 3,116,549 1,849,952 60,417 Other comprehensive income (loss) for the year Exchange difference on translating foreign operations (321,551 ) 344,780 (47,301 ) (1,545 ) Unrealized gain (loss) on equity instruments at FVTOCI 50,679 (44,852 ) 26,560 867 Gain (loss) from hedging 187,502 110,781 (69,189 ) (2,260 ) Remeasurement on defined benefit plans 1,497 51,582 (15,876 ) (518 ) Share in other comprehensive income (loss) from associates accounted for using the equity method 7,902 (35,142 ) (7,514 ) (245 ) Subsidiaries’ buy back of their own outstanding ordinary shares (Note 31) (2,748,521 ) (312,775 ) — — Disposal of subsidiary — — (295,895 ) (9,663 ) Non-controlling interest arising from capital increase of subsidiaries — — 427,913 13,974 Cash dividends distributed to non-controlling interests (1,062,529 ) (575,089 ) (912,261 ) (29,793 ) Non-controlling 314,398 315,871 293,740 9,593 Equity component of convertible bonds issued by subsidiaries 393,199 1,092,004 412,294 13,465 Balance at December 31 $ 14,544,415 $ 18,608,124 $ 20,270,547 $ 662,003 |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Balance at January 1 $ (11,641,939 ) $ (15,393,646 ) $ (5,529,388 ) $ (180,581 ) Recognized for the year Exchange differences arising on translating foreign operations (3,203,730 ) 9,981,949 (1,488,920 ) (48,626 ) For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Share from associates and joint ventures accounted for using the equity method $ 21,307 $ (117,691 ) $ (16,321 ) $ (533 ) Reclassification Disposal of foreign operations (569,284 ) — — — Balance at December 31 $ (15,393,646 ) $ (5,529,388 ) $ (7,034,629 ) $ (229,740 ) |
Profit Before Income Tax (Table
Profit Before Income Tax (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Other Operating Income and Expenses, Net | a. Other operating income and expenses, net For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Rental income $ 175,373 $ 656,745 $ 692,010 $ 22,600 Gain on disposal of property, plant and equipment 71,770 113,356 161,761 5,283 Royalty income 135,400 638,867 674,859 22,040 Impairment loss on non-financial (126,766 ) (327,569 ) (146,570 ) (4,787 ) Others 934,052 (67,071 ) (60,290 ) (1,969 ) $ 1,189,829 $ 1,014,328 $ 1,321,770 $ 43,167 |
Summary of Other Income | b. Other income For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Interest income Bank deposits $ 529,132 $ 646,407 $ 1,510,422 $ 49,328 Contracts with customers 13,197 8,340 2,985 97 Government subsidies 767,918 797,612 940,127 30,703 Dividends income 289,852 278,381 256,160 8,366 $ 1,600,099 $ 1,730,740 $ 2,709,694 $ 88,494 |
Summary of Other Gains, net | c. Other gains and losses For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Net gain on financial assets mandatorily at FVTPL $ 1,199,065 $ 10,244,928 $ 6,155,995 $ 201,045 Net loss arising on financial instruments held for trading (2,689,070 ) (6,137,183 ) (4,295,484 ) (140,284 ) Gain on disposal of subsidiaries (Note 30) 17,340,418 — 529,721 17,300 Foreign exchange gains (losses), net 1,395,054 (2,459,474 ) 998,111 32,597 Gain recognized in bargain purchase transaction (Note 29) 33,114 — — — Impairment loss on investments accounted for using the equity method (Note 14) — (61,206 ) — — Gain (loss) on disposal of investments accounted for using the equity method (67,482 ) 80,317 55,795 1,822 $ 17,211,099 $ 1,667,382 $ 3,444,138 $ 112,480 |
Summary of Finance Costs | d. Finance costs For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Interest on lease liabilities $ 105,159 $ 134,871 $ 148,916 $ 4,864 Interest on borrowings and bonds payable 2,790,368 3,912,526 6,197,706 202,407 Total interest expense for financial liabilities measured at amortized cost 2,895,527 4,047,397 6,346,622 207,271 Less: Amounts included in the cost of qualifying assets Inventories related to real estate business (71,011 ) — — — Property, plant and equipment (25,581 ) (58,263 ) (107,712 ) (3,518 ) 2,798,935 3,989,134 6,238,910 203,753 Other finance costs 32,372 20,648 33,176 1,083 $ 2,831,307 $ 4,009,782 $ 6,272,086 $ 204,836 |
Summary of Capitalized Borrowing Costs | Information relating to the capitalized borrowing costs was as follows: For the Year Ended December 31 2021 2022 2023 Annual interest capitalization rates Inventories related to real estate business (%) 4.20-4.35 — — Property, plant and equipment (%) 0.48-1.08 0.59-4.22 1.46-6.82 |
Summary of Depreciation and Amortization | e. Depreciation and amortization For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Property, plant and equipment $ 48,604,160 $ 48,945,756 $ 51,799,481 $ 1,691,688 Right-of-use 1,114,950 1,468,040 1,304,020 42,587 Investment properties 751,047 1,107,014 1,091,879 35,659 Other intangible assets 4,054,120 3,931,079 3,906,483 127,579 Total $ 54,524,277 $ 55,451,889 $ 58,101,863 $ 1,897,513 Summary of depreciation by function Operating costs $ 46,880,267 $ 47,894,701 $ 49,701,740 $ 1,623,179 Operating expenses 3,589,890 3,626,109 4,493,640 146,755 $ 50,470,157 $ 51,520,810 $ 54,195,380 $ 1,769,934 Summary of amortization by function Operating costs $ 2,443,870 $ 2,465,837 $ 2,433,492 $ 79,474 Operating expenses 1,610,250 1,465,242 1,472,991 48,105 $ 4,054,120 $ 3,931,079 $ 3,906,483 $ 127,579 |
Summary of Operating Expenses Directly Related to Investment Properties | f. Operating expenses directly related to investment properties For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Direct operating expenses of investment properties that generated rental income $ 1,422,463 $ 1,616,197 $ 1,593,819 $ 52,052 |
Summary of Employee Benefits Expense | g. Employee benefits expense For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Post-employment benefits Defined contribution plans $ 3,489,642 $ 3,590,439 $ 3,671,057 $ 119,891 Defined benefit plans 214,599 188,141 209,978 6,857 3,704,241 3,778,580 3,881,035 126,748 Equity-settled share-based payments 699,211 989,843 742,890 24,262 Other employee benefits 90,412,118 98,404,937 86,893,030 2,837,787 $ 94,815,570 $ 103,173,360 $ 91,516,955 $ 2,988,797 Summary of employee benefits expense by function Operating costs $ 61,555,563 $ 65,063,705 $ 58,390,785 $ 1,906,949 Operating expenses 33,260,007 38,109,655 33,126,170 1,081,848 $ 94,815,570 $ 103,173,360 $ 91,516,955 $ 2,988,797 |
Summary of Employees' Compensation and Remuneration to Directors | h. 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 2022 2023 Accrual Accrual Accrual Rate (%) Accrual Amount NT$ NT$ US$ (Note 4) Employees’ compensation 0.25 $ 155,398 0.25 $ 79,385 $ 2,593 Remuneration to directors 0.40 248,637 0.40 127,016 4,148 |
Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors | In March 2022 and March 2023, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2021 and 2022, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2021 and 2022 were deemed changes in estimates. The differences were NT$1,030 thousand and NT$1,572 thousand (US$51 thousand) For Year 2021 For Year 2022 Employees’ Remuneration Employees’ Remuneration NT$ NT$ NT$ NT$ Resolved by the board of directors $ 122,000 $ 194,000 $ 155,463 $ 247,000 Recognized in the consolidated financial statements $ 121,935 $ 195,095 $ 155,398 $ 248,637 |
Income Tax (Tables)
Income Tax (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Major Components of Income Tax Expense | The major components of income tax were as follows: For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Current income tax In respect of the current year $ 14,533,570 $ 16,251,844 $ 10,117,252 $ 330,413 Income tax on unappropriated earnings 3,684,138 844,855 (3,449,958 ) (112,670 ) Changes in estimate for prior years (129,152 ) (211,631 ) (67,074 ) (2,190 ) 18,088,556 16,885,068 6,600,220 215,553 Deferred income tax In respect of the current year (95,906 ) 185,726 (1,352,999 ) (44,187 ) Changes in tax rates 18,337 (4,425 ) 2,763 90 Changes in estimate for prior years 16,625 2,481 35,465 1,158 Effect of foreign currency exchange differences (83,840 ) 76,684 18,514 605 (144,784 ) 260,466 (1,296,257 ) (42,334 ) Income tax expense recognized in profit or loss $ 17,943,772 $ 17,145,534 $ 5,303,963 $ 173,219 |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Profit before income tax $ 80,193,769 $ 81,763,628 $ 42,611,823 $ 1,391,634 Income tax expense calculated at the statutory rates $ 33,697,736 $ 35,906,719 $ 18,763,311 $ 612,780 Nontaxable expense (income) in determining taxable income 357,936 (177,734 ) 1,132,092 36,972 Tax-exempt (14,578,355 ) (14,789,999 ) (7,369,986 ) (240,692 ) Additional income tax on unappropriated earnings 3,684,138 844,855 (3,449,958 ) (112,670 ) Income tax credits (1,654,821 ) (2,514,002 ) (1,921,721 ) (62,760 ) The origination and reversal of temporary differences 78,544 1,304,931 69,767 2,278 Income tax adjustments on prior years (112,527 ) (209,150 ) (31,609 ) (1,032 ) Unrecognized deferred tax liability for temporary differences associated with investments (6,135,120 ) (3,523,716 ) (2,557,436 ) (83,522 ) Unrecognized loss carryforwards 288,025 271,730 455,437 14,874 Withholding tax 87,175 31,900 12,433 406 House and land transactions income tax — — 201,633 6,585 Land value increment tax 117,341 — — — Capital gains tax 2,113,700 — — — Income tax expense recognized in profit or loss $ 17,943,772 $ 17,145,534 $ 5,303,963 $ 173,219 |
Summary of Income Tax Recognized Directly in Equity | b. Income tax recognized directly in equity For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to employee share options $ (9 ) $ — $ — $ — |
Summary of Income Tax Recognized in Other Comprehensive Income | c. Income tax recognized in other comprehensive income For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Deferred income tax Related to remeasurement of defined benefit plans $ (19,319 ) $ (208,482 ) $ (2,214 ) $ (72 ) Unrealized gain (loss) on equity instruments at fair value through other comprehensive income (160,084 ) 370,091 (262,404 ) (8,570 ) Unrealized loss on debt instruments at fair value through other comprehensive income — — (5,792 ) (189 ) Income tax recognized in other comprehensive income $ (179,403 ) $ 161,609 $ (270,410 ) $ (8,831 ) |
Summary of Current Tax Assets and Liabilities | d. Current tax assets and liabilities December 31 2022 2023 NT$ NT$ US$ (Note 4) Current tax assets Tax refund receivable $ 623,470 $ 363,226 $ 11,862 Prepaid income tax 125,049 542,119 17,705 $ 748,519 $ 905,345 $ 29,567 Current tax liabilities Income tax payable $ 18,360,792 $ 9,667,755 $ 315,733 |
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 liabilities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 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 ended December 31, 2022 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 For the year ended December 31, 2023 Balance at Acquisitions Recognized Recognized in Other Exchange Balance at NT$ NT$ NT$ NT$ NT$ NT$ Deferred tax assets Temporary differences Property, plant and equipment $ 148,428 $ — $ 110,253 $ — $ 7,483 $ 266,164 Defined benefit obligation 862,434 — (68,968 ) (4,844 ) 30,685 819,307 FVTPL financial instruments 207,794 — 43,792 — 304 251,890 Others 3,769,504 893 316,527 — 95,392 4,182,316 4,988,160 893 401,604 (4,844 ) 133,864 5,519,677 Loss carry-forward 495,485 — 56,005 — 3,807 555,297 Investment credits 858,127 — (522,852 ) — (14,654 ) 320,621 $ 6,341,772 $ 893 $ (65,243 ) $ (4,844 ) $ 123,017 $ 6,395,595 Deferred tax liabilities Temporary differences Property, plant and equipment $ 6,038,258 $ — $ (902,114 ) $ — $ (11,093 ) $ 5,125,051 Defined benefit obligation — — 27,031 (2,630 ) 30,233 54,634 FVTPL financial instruments 531,811 — (487,098 ) — 368 45,081 Others 2,015,063 4,307 681 268,196 84,995 2,373,242 $ 8,585,132 $ 4,307 $ (1,361,500 ) $ 265,566 $ 104,503 $ 7,598,008 Balance at Acquisitions Recognized Recognized in Other Exchange Balance at US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Deferred tax assets Temporary differences Property, plant and equipment $ 4,847 $ — $ 3,601 $ — $ 245 $ 8,693 Defined benefit obligation 28,166 — (2,252 ) (158 ) 1,002 26,758 FVTPL financial instruments 6,786 — 1,430 — 10 8,226 Others 123,106 29 10,337 — 3,115 136,587 162,905 29 13,116 (158 ) 4,372 180,264 Loss carry-forward 16,182 — 1,829 — 124 18,135 Investment credits 28,025 — (17,075 ) — (479 ) 10,471 $ 207,112 $ 29 $ (2,130 ) $ (158 ) $ 4,017 $ 208,870 Deferred tax liabilities Temporary differences Property, plant and equipment $ 197,200 $ — $ (29,461 ) $ — $ (362 ) $ 167,377 Defined benefit obligation — — 883 (86 ) 987 1,784 FVTPL financial instruments 17,368 — (15,908 ) — 12 1,472 Others 65,808 141 22 8,759 2,776 77,506 $ 280,376 $ 141 $ (44,464 ) $ 8,673 $ 3,413 $ 248,139 |
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences | f. Deductible temporary differences, unused loss carryforwards and unused investment credits for which no deferred tax assets have been recognized in the consolidated balance sheets December 31 2022 2023 NT$ NT$ US$ (Note 4) Loss carry-forward $ 1,549,286 $ 1,759,044 $ 57,447 Investment credits 94,932 77,436 2,529 Deductible temporary differences 273,290 210,897 6,888 $ 1,917,508 $ 2,047,377 $ 66,864 |
Summary of Unused Loss Carry-forward | g. Information about unused loss carry-forward, investment credits, tax-exemption As of December 31, 2023, the unused loss carry-forward comprised: Expiry Year NT$ US$ (Note 4) 2024 $ 206,247 $ 6,736 2025 175,863 5,743 2026 292,946 9,567 2027 329,623 10,765 2028 and thereafter 1,309,662 42,772 $ 2,314,341 $ 75,583 |
Summary of Unused Investment Credits | As of December 31, 2023, unused investment credits comprised: Tax Credit Source Remaining Creditable Amount Expiry Year NT$ US$ (Note 4) Purchase of machinery and equipment $ 306,005 $ 9,994 2028 and thereafter Others 92,052 3,006 2026 and thereafter $ 398,057 $ 13,000 |
Earnings Per Share (Tables)
Earnings Per Share (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Profit for the year attributable to owners of the Company $ 60,150,167 $ 61,501,545 $ 35,457,908 $ 1,157,998 Effect of potentially dilutive ordinary shares: Potential ordinary shares of the subsidiary (1,056,778 ) (1,811,449 ) (494,272 ) (16,142 ) Earnings used in the computation of diluted earnings per share $ 59,093,389 $ 59,690,096 $ 34,963,636 $ 1,141,856 Weighted average number of ordinary shares outstanding (in thousand shares) For the Year Ended December 31 2021 2022 2023 Weighted average number of ordinary shares in the computation of basic earnings per share 4,305,348 4,274,687 4,295,871 Effect of potentially dilutive ordinary shares Employee share options 58,113 40,351 42,045 Employees’ compensation 1,264 1,940 924 Employee restricted stock awards 943 6,445 8,830 Weighted average number of ordinary shares in the computation of diluted earnings per share 4,365,668 4,323,423 4,347,670 |
Share-based Payment Arrangeme_2
Share-based Payment Arrangements (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Statement [LineItems] | |
Summary of Information About Restricted Shares | Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows: Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2022 2019 restricted stocks $ 12.4 1.3 2021 restricted stocks — 0.7 December 31, 2023 2023 restricted shares 14.5 2.9 |
ASE Inc. option plans [member] | |
Statement [LineItems] | |
Summary of Information About Share Options | Information about the share option plans that the Company granted and assumed were as follows: For the Year Ended December 31 2021 2022 2023 Weighted Weighted Weighted Average Average Average Number of Exercise Number of Exercise Number of Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Thousands) (NT$) Balance at January 1 144,767 $ 56.9 96,802 $ 53.3 81,262 $ 50.2 Options granted — — — — 150,000 107.0 Options forfeited (5,907 ) 52.3 (1,206 ) 51.1 (1,471 ) 66.9 Options exercised (42,058 ) 61.4 (14,334 ) 51.5 (17,551 ) 50.9 Balance at December 31 96,802 53.3 81,262 50.2 212,240 89.1 Options exercisable, end of year 49,696 55.5 58,216 51.3 62,505 46.5 Fair value of options granted (NT$) — — 29.7-35.1 |
Summary of Outstanding Share Options | Information about the outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (NT$) Weighted Average Remaining Contractual December 31, 2022 ASE 5 th $ 73.0 2.7 The Company 1 st 47.5 5.9 December 31, 2023 ASE 5 th 73.0 1.7 The Company 1 st 44.1 4.9 The Company 2 nd 107.0 9.6 |
Trinomial tree model [member] | |
Statement [LineItems] | |
Summary of Inputs Related to Fair Value of Share Options | The fair values at the grant dates and the record dates of capital reduction of the Company’s, AMPI’s and USISH’s share options plans issued in 2022 and 2023 were measured by using the trinomial tree model, while USISH’s restricted stocks plans issued in 2021 and 2023 were measured by using the Black-Scholes Option Pricing Model incorporating the effect of the lock-up Share options plan AMPI 2022 share options plan AMPI 2022 share options plan after capital reduction The Company 2023 share options plan Share price at the grant date NT$7.5 per share NT$30.2 per share NT$108.0 per share Exercise price NT$7.5 per share NT$30.0 per share NT$107.0 per share Expected volatility (%) 65.35-67.78 65.85-67.29 31.02-33.03 Expected lives (years) 6.0-7.0 5.8-6.8 3.9-6.1 Expected dividend yield — — — Risk free interest rate (%) 1.15-1.19 1.11-1.15 1.06-1.12 USISH 2023 share options plan Share price at the grant date RMB15.16 per share Exercise price RMB14.54 per share Expected volatility (%) 38.51-39.09 Expected lives (years) 2.0-3.0 Expected dividend yield — Risk free interest rate (%) 2.35-2.45 Restricted stock plan USISH 2021 restricted stock plan USISH 2023 restricted stock plan Share price at the grant date RMB14.65 per share RMB15.02 per share Exercise price (Note) RMB14.54 per share Expected volatility (%) 47.15 36.56-38.77 Lock-up 1.3 1.0-2.0 Expected dividend yield — — Risk free interest rate (%) 2.34 2.33-2.44 |
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 2021 2022 2023 Number of Weighted Average Exercise Number of Weighted Average Exercise Number of Weighted Average Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (RMB) Thousands) (RMB) Thousands) (RMB) Balance at January 1 31,266 $ 14.6 29,486 $ 14.2 20,246 $ 14.5 Options granted — — — — 14,506 14.5 Options expired — — (2,312 ) 13.9 (1,204 ) 14.1 Options forfeited (952 ) 14.5 (942 ) 13.0 (695 ) 13.6 Options exercised (828 ) 13.8 (5,986 ) 12.8 (3,125 ) 12.1 Balance at December 31 29,486 14.2 20,246 14.5 29,728 14.7 Options exercisable, end of year 19,249 14.8 15,518 15.0 15,310 14.9 Fair value of options granted (RMB) — — 3.8-4.7 |
Summary of Outstanding Share Options | Information about USISH’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share (RMB) Remaining Contractual Life (Years) December 31, 2022 2015 share options $ 15.5 2.9 2019 share options 12.4 1.9 2020 share options 20.9 1.9 December 31, 2023 2015 share options $ 15.5 1.9 2019 share options 12.0 0.9 2020 share options 20.5 0.9 2023 share options 14.5 2.8 |
Summary of Information About Restricted Shares | Information about restricted stocks was as follows: For the Year Ended December 31 2021 2022 2023 Number of Weighted Exercise Number of Weighted Exercise Number of Weighted Exercise Options Price Options Price Options Price (In Per Share (In Per Share (In Per Share Thousands) (RMB) Thousands) (RMB) Thousands) (RMB) Balance at January 1 5,547 $ 12.2 3,565 $ 10.2 1,984 $ 10.7 Options granted 281 — — — 372 14.5 Options expired — — (4 ) — — — Options exercised (1,780 ) 12.7 (395 ) — (1,966 ) 10.8 Options forfeited (483 ) 12.1 (1,182 ) 12.2 (18 ) — Balance at December 31 3,565 10.2 1,984 10.7 372 14.5 Options exercisable, end of year — — 1,715 12.4 — — Fair value of options granted (RMB) 11.78 — 12.2-13.0 |
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 2023 (in thousand (in thousand (in thousand Balance at January 1 — 15,000 10,000 Stocks granted 15,000 — — Stocks unrestricted — (5,000 ) (4,950 ) Stocks retired — — (70 ) Stocks awaiting retired — — (15 ) Balance at December 31 15,000 10,000 4,965 |
AMPI Option Plans [Member] | |
Statement [LineItems] | |
Summary of Information About Share Options | Information about share options was as follows: For the Year Ended December 31 2022 2023 Number of Exercise Number of Exercise Options Price Options Price (In Per Share (In Per Share Thousands) (NT$) Thousands) (NT$) Balance at January 1 — $ — 3,100 $ 30.0 Options granted 3,100 30.0 — — Balance at December 31 3,100 30.0 3,100 30.0 Options exercisable, end of year — — — — Fair value of options granted (NT$) 18.0-18.8 — |
Summary of Outstanding Share Options | Information about AMPI’s outstanding share options at each balance sheet date was as follows: Range of Exercise Price Per Share Remaining Contractual Life (Years) December 31, 2022 2022 share options $ 30.0 9.3 December 31, 2023 2022 share options 30.0 8.3 |
Business Combinations (Tables)
Business Combinations (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Statement [LineItems] | |
Summary of Subsidiary Acquired | a. Subsidiaries acquired Principal Activity Date of Acquisition Proportion of Voting Equity Interests Acquired (%) Consideration NT$ US$ (Note 4) 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 Hirschmann Holding company and the group engaged in the design and manufacturing of automotive components October 27, 2023 100.00 $ 2,016,595 $ 65,859 |
Summary of Consideration Transferred in business combination | b. Consideration transferred ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Cash $ 50,368 $ 217,919 $ 2,016,595 $ 65,859 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition | c. Assets acquired and liabilities assumed at the date of acquisition ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Assets Cash and cash equivalents 68,719 $ 18,850 $ 118,419 $ 3,867 Trade and other receivables 41,832 40,671 1,037,227 33,874 Inventories — 375,912 1,040,663 33,987 Property, plant and equipment 94 37,672 686,249 22,412 ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Intangible assets 32 368 — — Right-of-use assets — — 143,629 4,691 Others 2,828 186,377 182,769 5,969 Liabilities Trade and other payables (29,165 ) (214,883 ) (706,060 ) (23,059 ) Lease liabilities — — (143,629 ) (4,691 ) Net defined benefit liabilities — — (191,526 ) (6,255 ) Others (858 ) (227,048 ) (156,293 ) (5,104 ) Fair value of identifiable net assets acquired $ 83,482 $ 217,919 $ 2,011,448 $ 65,691 |
Summary of Goodwill Recognized on Acquisition | d. Goodwill recognized on acquisitions or gain recognized in bargain purchase transaction ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Consideration transferred $ 50,368 $ 217,919 $ 2,016,595 $ 65,859 Less: Fair value of identifiable net assets acquired (83,482 ) (217,919 ) (2,011,448 ) (65,691 ) Goodwill recognized on acquisition (gain recognized in bargain purchase transaction) $ (33,114 ) $ — $ 5,147 $ 168 |
Summary of Net Cash Outflow on Acquisition of Subsidiaries | e. Net cash outflow (inflow) on acquisition of subsidiaries ITGEU SER Hirschmann NT$ NT$ NT$ US$ (Note 4) Consideration transferred $ 50,368 $ 217,919 $ 1,342,602 $ 43,847 Less: Cash and cash equivalent acquired (68,719 ) (18,850 ) (118,419 ) (3,867 ) Net cash outflow (inflow) on acquisition of subsidiaries $ (18,351 ) $ 199,069 $ 1,224,183 $ 39,980 |
Summary of Impact of Acquisitions by Comprehensive Income | f. Impact of acquisitions on the results of the Group The results of operations since the acquisition date included in the consolidated statements of comprehensive income and were as follows: ITGEU (for the period from October 21, December 31, 2021) SER (for the period from November 2, 2021 through December 31, 2021) Hirschmann (for the period from October 27, NT$ NT$ NT$ US$ (Note 4) Operating revenue $ 75,221 $ 225,017 $ 1,071,423 $ 34,991 Net profit (loss) $ (4,593 ) $ (508 ) $ 46,075 $ 1,505 |
Disposal of Subsidiaries (Table
Disposal of Subsidiaries (Tables) - GAPT Holdings limited [Member] | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of subsidiaries [line items] | |
Summary of Analysis of Assets and Liabilities on Date Control was Lost | a. Analysis of assets and liabilities on the date control was lost 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Current Assets Cash and cash equivalent $ 2,625,715 $ 261,238 $ 8,532 Trade and other receivables 4,505,531 — — Inventories 2,284,880 — — Inventories related to real estate business — 1,787,526 58,378 Other current assets 1,215,992 1,761 57 Non-Current Financial assets at fair value through other comprehensive income — 70,809 2,312 Property, plant and equipment 16,693,129 — — Right-of-use 181,855 — — Investment property 787,250 — — Goodwill 310,711 — — Deferred tax assets 659,972 — — Other non-current 308,500 — — Current Liabilities Short-term borrowings (2,443,005 ) — — Trade and other payables (5,949,592 ) (222 ) (7 ) Current portion of long-term borrowings — — — Other current liabilities (647,027 ) — — Non-Current — — Deferred tax liabilities (200,899 ) — — Lease liabilities – non-current (8,150 ) — — Other non-current (156,863 ) — — Net assets disposed of $ 20,167,999 $ 2,121,112 $ 69,272 (Continued) |
Summary of Gain on Disposal of Subsidiaries | b. Gain on disposal of subsidiaries 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Total consideration (paid in cash) $ 36,939,133 $ 2,354,938 $ 76,909 Net assets disposed of (20,167,999 ) (2,121,112 ) (69,272 ) Non-controlling interest — 295,895 9,663 Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control 569,284 — — Gain on disposals $ 17,340,418 $ 529,721 $ 17,300 |
Summary of Net Cash Inflow on Disposal of Susbsidiaries | c. Net cash inflow on disposals of subsidiaries 2021 2023 GAPT Holding and ASEKS LUCHU NT$ NT$ US$ (Note 4) Consideration received in cash and cash equivalents $ 36,939,133 $ 2,354,938 $ 76,909 Less: Cash and cash equivalent balances disposed of (2,625,715 ) (261,238 ) (8,532 ) Other receivables (the outstanding receivables of consideration, net of relevant expenditure) (10,533,600 ) — — $ 23,779,818 $ 2,093,700 $ 68,377 |
Cash Flow Information (Tables)
Cash Flow Information (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Payments for property, plant and equipment Purchase of property, plant and equipment $ 74,417,541 $ 75,800,574 $ 48,758,649 $ 1,592,379 Increase (decrease) in other non-current 1,184,927 (5,480 ) (387,233 ) (12,646 ) Decrease (increase) in other payables (4,671,228 ) (3,096,926 ) 5,894,525 192,506 Capitalized borrowing costs (25,581 ) (58,263 ) (107,712 ) (3,518 ) $ 70,905,659 $ 72,639,905 $ 54,158,229 $ 1,768,721 Proceeds from disposal of property, plant and equipment Consideration from disposal of property, plant and equipment $ 1,128,850 $ 612,213 $ 334,348 $ 10,920 Decrease in other receivables 610,912 2,784 132,790 4,336 Decrease in other current assets — — 8,188 267 Decrease (increase) in other non-current (134,760 ) 134,760 — — $ 1,605,002 $ 749,757 $ 475,326 $ 15,523 |
Change in Liabilities Arising From Financing Activities | b. Changes in liabilities arising from financing activities For the year ended December 31, 2021 Short-term Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings (including financial liabilities for hedging) 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 Borrowings (including financial liabilities for hedging) Bonds Payable Long-term Borrowings (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 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 For the year ended December 31, 2023 Short-term Borrowings (including financial liabilities for hedging) Short-term Bills Bonds Payable Long-term Borrowings Lease Liabilities Total NT$ NT$ NT$ NT$ NT$ Balance at January 1, 2023 $ 46,731,130 $ — $ 47,850,324 $ 99,989,451 $ 7,708,487 $ 202,279,392 Net financing cash flows 3,231,840 2,787,340 (2,573,366 ) (14,263,230 ) (1,136,666 ) (11,954,082 ) Interest under operating activities — — — — 22 22 Equity components of convertible bonds and embedded derivative liability — — (412,264 ) — — (412,264 ) Non-cash Additions to lease liabilities — — — — 1,644,665 1,644,665 Convertible bonds issued by subsidiaries and converted to ordinary shares — — (228 ) — — (228 ) Amortization of issuance cost — — 319,578 91,538 — 411,116 Lease modifications — — — — (113,514 ) (113,514 ) Adjustments for government subsidy — — — (1,002 ) — (1,002 ) Acquisition through business combinations (Note 29) — — — — 143,629 143,629 Reclassification — — — — (8,226 ) (8,226 ) Effects of foreign currency exchange 291,218 — (174,558 ) (356,054 ) (16,391 ) (255,785 ) Balance at December 31, 2023 $ 50,254,188 $ 2,787,340 $ 45,009,486 $ 85,460,703 $ 8,222,006 $ 191,733,723 Short-term Borrowings (including financial liabilities for hedging) Short-term Bills Bonds Payable Long-term Borrowings Lease Liabilities Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1, 2023 $ 1,526,163 $ — $ 1,562,715 $ 3,265,495 $ 251,747 $ 6,606,120 Net financing cash flows 105,547 91,030 (84,042 ) (465,814 ) (37,122 ) (390,401 ) Interest under operating activities — — — — 1 1 Equity components of convertible bonds and embedded derivative liability — — (13,464 ) — — (13,464 ) Non-cash changes Additions to lease liabilities — — — — 53,712 53,712 Convertible bonds issued by subsidiaries and converted to ordinary shares — — (8 ) — — (8 ) Amortization of issuance cost — 10,437 2,989 — 13,426 Lease modifications — — — — (3,707 ) (3,707 ) Adjustments for government subsidy — — — (33 ) — (33 ) Acquisition through business combinations (Note 29) — — — — 4,691 4,691 Reclassification — — — — (269 ) (269 ) Effects of foreign currency exchange 9,511 — (5,701 ) (11,628 ) (536 ) (8,354 ) Balance at December 31, 2023 $ 1,641,221 $ 91,030 $ 1,469,937 $ 2,791,009 $ 268,517 $ 6,261,714 c. Total taxes paid For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Operating activities $ 7,423,947 $ 14,250,527 $ 15,474,646 $ 505,377 Investing activities 570,700 842,440 — — $ 7,994,647 $ 15,092,967 $ 15,474,646 $ 505,377 |
Financial Instruments (Tables)
Financial Instruments (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Statement [LineItems] | |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2022 and 2023 were as follows: Carrying Amount Fair Value NT$ US$ (Note 4) NT$ US$ (Note 4) December 31, 2022 $ 47,850,324 $ 47,027,018 December 31, 2023 45,009,486 $ 1,469,937 44,907,012 $ 1,466,591 |
Summary of Financial Assets Measured at Level 3 Fair Value | 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 For the year ended December 31, 2023 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Instruments Debt Instruments Hybrid Equity Instruments Debt Instruments Total NT$ NT$ NT$ NT$ NT$ NT$ Balance at January 1 $ 2,666,264 $ — $ — $ 436,876 $ 6,462,426 $ 9,565,566 Recognized in profit or loss (83,239 ) — (113 ) — — (83,352 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — — 215,914 (16,807 ) 199,107 Effects of foreign currency exchange 5,053 — — 1,605 — 6,658 Net increase in trade receivables — 5,778,078 — — 234,772 6,012,850 Trade receivables factoring — (5,778,078 ) — — — (5,778,078 ) Purchases 637,767 — 61,523 184,484 — 883,774 Disposal of subsidiaries (Note 30) — — — (29,572 ) — (29,572 ) Disposals (681,870 ) — — (188,476 ) — (870,346 ) Balance at December 31 $ 2,543,975 $ — $ 61,410 $ 620,831 $ 6,680,391 $ 9,906,607 Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets Equity Debt Hybrid Equity Debt Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Balance at January 1 $ 87,076 $ — $ — $ 14,268 $ 211,052 $ 312,396 Recognized in profit or loss (2,719 ) — (3 ) — — (2,722 ) Recognized in other comprehensive income Included in unrealized losses on financial assets at FVTOCI — — — 7,051 (548 ) 6,503 Effects of foreign currency exchange 165 — — 52 — 217 Net increase in trade receivables — 188,703 — — 7,667 196,370 Trade receivables factoring — (188,703 ) — — — (188,703 ) Purchases 20,829 — 2,009 6,025 — 28,863 Disposal of subsidiaries (Note 30) — — — (966 ) — (966 ) Disposals (22,269 ) — — (6,155 ) — (28,424 ) Balance at December 31 $ 83,082 $ — $ 2,006 $ 20,275 $ 218,171 $ 323,534 |
Summary of Categories of Financial Instruments | c. Categories of financial instruments December 31 2022 2023 NT$ NT$ US$ (Note 4) Financial assets FVTPL Mandatorily at FVTPL $ 8,934,151 $ 6,628,690 $ 216,482 Measured at amortized cost (Note 1) 188,733,772 182,950,517 5,974,870 FVTOCI Equity instruments 482,559 620,831 20,275 Debt instruments 1,059,712 1,042,906 34,060 Trade receivables, net 5,402,714 5,637,485 184,111 Financial liabilities FVTPL Held for trading 626,760 1,302,342 42,532 Financial liabilities for hedging 12,204,620 12,516,971 408,784 Measured at amortized cost (Note 2) 337,771,707 295,102,540 9,637,574 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, long-term borrowings and deposits received (under the line items of other current liabilities and other non-current liabilities). |
Summary of Detailed Information About Hedged | December 31, 2022 Line item in Carrying Amount Hedging Instrument/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 $ — $ 3,278,805 Hedge of net investment in foreign operation Financial liabilities for hedging - current — 8,925,815 December 31, 2023 Line item in Carrying Amount Hedging Instrument/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 $ — $ — $ 3,271,312 $ 106,836 Hedge of net investment in foreign operation Financial liabilities for hedging - current — — 9,245,659 301,948 |
Summary of Detailed Information About Hedged Items | Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated 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 $ (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 Accumulated 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 $ 7,493 $ (7,493 ) $ — $ — $ 2,011,050 $ 80,029 Hedge of net investment in foreign operation 312,029 (312,029 ) 360,976 — — — Change in Value Used for Calculating Hedge Ineffectiveness Accumulated Gains or Losses in Other Equity Carrying Accumulated Hedging Instrument/ Hedged Item Hedging Hedged Item Continuing Hedge 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 $ 245 $ (245 ) $ — $ — $ 65,678 $ 2,614 Hedge of net investment in foreign operation 10,190 (10,190 ) 11,789 — — — |
Summary of Maturity Analysis for Non-derivative Financial Liabilities | December 31, 2022 On Demand or 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 December 31, 2023 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years NT$ NT$ NT$ NT$ NT$ Non-derivative financial liabilities Non-interest $ 52,472,703 $ 33,530,541 $ 13,358,363 $ 4,478,467 $ 83,594 Obligation under leases 123,436 219,960 884,309 2,867,502 5,505,095 Floating interest rate liabilities 19,534,908 9,967,914 9,505,587 78,388,027 8,785,084 Fixed interest rate liabilities 12,370,288 22,921,637 11,235,729 21,095,740 — $ 84,501,335 $ 66,640,052 $ 34,983,988 $ 106,829,736 $ 14,373,773 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year 1 to 5 Years More than 5 Years US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) Non-derivative financial liabilities Non-interest $ 1,713,674 $ 1,095,053 $ 436,263 $ 146,260 $ 2,730 Obligation under leases 4,031 7,184 28,880 93,648 179,787 Floating interest rate liabilities 637,979 325,536 310,437 2,560,027 286,907 Fixed interest rate liabilities 403,994 748,584 366,941 688,953 — $ 2,759,678 $ 2,176,357 $ 1,142,521 $ 3,488,888 $ 469,424 |
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, 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 1 Month 1 to 3 Months 3 Months to 1 Year NT$ NT$ NT$ December 31, 2023 Net settled Forward exchange contracts $ (44,550 ) $ 5,585 $ — Gross settled Forward exchange contracts Inflows $ 13,971,393 $ 347,468 $ 143,726 Outflows (13,854,585 ) (338,670 ) (133,330 ) 116,808 8,798 10,396 Swap contracts Inflows 22,388,255 19,166,073 66,015,750 Outflows (22,021,077 ) (18,547,076 ) (64,821,453 ) 367,178 618,997 1,194,297 $ 483,986 $ 627,795 $ 1,204,693 On Demand or 1 Month 1 to 3 Months 3 Months to 1 Year US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2023 Net settled Forward exchange contracts $ (1,455 ) $ 182 $ — Gross settled Forward exchange contracts Inflows $ 456,283 $ 11,348 $ 4,694 Outflows (452,468 ) (11,061 ) (4,355 ) 3,815 287 339 Swap contracts Inflows 731,164 625,933 2,155,968 Outflows (719,173 ) (605,717 ) (2,116,964 ) 11,991 20,216 39,004 $ 15,806 $ 20,503 $ 39,343 |
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 $ 1,112,846 $ 2,685,977 $ 1,536,779 $ 939,751 $ 881,803 $ 1,788,933 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 $ 1,227,705 $ 2,867,502 $ 2,157,503 $ 891,614 $ 864,881 $ 1,591,097 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 $ 40,095 $ 93,648 $ 70,460 $ 29,119 $ 28,245 $ 51,963 |
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 2022 2023 NT$ NT$ US$ (Note 4) Fair value interest rate risk Financial assets $ 16,434,562 $ 17,007,765 $ 555,446 Financial liabilities 91,152,265 84,315,866 2,753,621 Cash flow interest rate risk Financial assets 41,964,775 51,158,406 1,670,751 Financial liabilities 121,370,564 117,160,631 3,826,278 |
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, 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 NT$ NT$ NT$ NT$ December 31, 2023 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 1,453,868 $ — $ 1,453,868 Forward exchange contracts — 161,924 — 161,924 Non-derivative Quoted ordinary shares 2,099,844 — — 2,099,844 Private-placement funds — — 1,796,015 1,796,015 Unquoted preferred shares — — 747,960 747,960 Open-end 307,669 — — 307,669 Hybrid financial assets Convertible notes — — 61,410 61,410 $ 2,407,513 $ 1,615,792 $ 2,605,385 $ 6,628,690 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 607,528 $ 607,528 Unquoted preferred shares — — 13,303 13,303 Investments in debt instruments Unsecured subordinate corporate bonds — — 1,042,906 1,042,906 Trade receivables, net — — 5,637,485 5,637,485 $ — $ — $ 7,301,222 $ 7,301,222 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 1,183,469 $ — $ 1,183,469 Forward exchange contracts — 118,873 — 118,873 $ — $ 1,302,342 $ — $ 1,302,342 Level 1 Level 2 Level 3 Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) December 31, 2023 Financial assets at FVTPL Derivative financial assets Swap contracts $ — $ 47,481 $ — $ 47,481 Forward exchange contracts — 5,288 — 5,288 Non-derivative Quoted ordinary shares 68,577 — — 68,577 Private-placement funds — — 58,655 58,655 Unquoted preferred shares — — 24,427 24,427 Open-end 10,048 — — 10,048 Hybrid financial assets Convertible notes — — 2,006 2,006 $ 78,625 $ 52,769 $ 85,088 $ 216,482 Financial assets at FVTOCI Investments in equity instruments Unquoted ordinary shares $ — $ — $ 19,841 $ 19,841 Unquoted preferred shares — — 434 434 Investments in debt instruments Unsecured subordinate corporate bonds — — 34,060 34,060 Trade receivables, net — — 184,111 184,111 $ — $ — $ 238,446 $ 238,446 Financial liabilities at FVTPL Derivative financial liabilities Swap contracts $ — $ 38,650 $ — $ 38,650 Forward exchange contracts — 3,882 — 3,882 $ — $ 42,532 $ — $ 42,532 |
Related Party Transactions (Tab
Related Party Transactions (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Transactions Between Related Parties | For the Year Ended December 31 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Short-term employee benefits $ 1,744,903 $ 1,962,298 $ 1,390,127 $ 45,399 Post-employment benefits 3,505 4,344 3,841 126 Share-based payments 163,697 445,287 21,033 687 $ 1,912,105 $ 2,411,929 $ 1,415,001 $ 46,212 |
Summary of Compensation to Key Management Personnel | b. Contribution of related party For the Year Ended December 31 Relationship and Name 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Substantial related party ASE Environmental Protection and Sustainability Foundation $ 100,000 $ 100,000 $ 100,000 $ 3,266 ASE Cultural and Educational Foundation 10,000 20,000 25,000 816 $ 110,000 $ 120,000 $ 125,000 $ 4,082 |
Assets Pledged as Collateral _2
Assets Pledged as Collateral or for Security (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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 2022 2023 NT$ NT$ US$ (Note 4) Inventories related to real estate business $ 2,627,606 $ 2,583,372 $ 84,369 Property, plant and equipment 105,237 67,958 2,219 Investment properties 20,196,582 18,915,931 617,764 Other financial assets (including current and non-current) 454,122 470,420 15,363 $ 23,383,547 $ 22,037,681 $ 719,715 |
Significant Assets and Liabil_2
Significant Assets and Liabilities Denominated in Foreign Currencies (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
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, 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$0.0076 95,385 Foreign (In Thousand) Exchange Rate Carrying Amount (In Thousand) Monetary financial liabilities US$ $ 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$0.0076 79,943 December 31, 2023 Monetary financial assets US$ 5,446,388 US$1=NT$30.705 167,231,335 US$ 1,280,256 US$1=RMB7.0827 39,310,262 US$ 69,208 US$1=EUR0.9050 2,125,037 JPY 4,926,139 JPY1=NT$0.2172 1,069,957 JPY 181,939 JPY1=US$0.0071 39,517 Monetary financial liabilities US$ 5,226,872 US$1=NT$30.705 160,491,098 US$ 1,029,004 US$1=RMB7.0827 31,595,564 US$ 37,370 US$1=EUR0.9050 1,147,458 JPY 6,882,104 JPY1=NT$0.2172 1,494,793 JPY 965,608 JPY1=US$0.0071 209,730 |
Summary of Realized and Unrealized Foreign Exchange Gain (Loss) | The significant realized and unrealized foreign exchange gain (loss) were as follows: For the Year Ended December 31 2021 2022 2023 Functional Currencies Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Rate Net Foreign Exchange Gain (Loss) NT$ NT$ NT$ US$ (Note 4) US$ US$1=NT$27.68 $ 132,582 US$1=NT$30.71 $ (347,044 ) US$1=NT$30.705 $ 162,827 $ 5,318 NT$ 1,413,969 (2,985,318 ) 822,098 26,848 RMB RMB1=NT$4.3415 (85,675 ) RMB1=NT$4.4094 921,898 RMB1=NT$4.3352 (4,612 ) (151 ) $ 1,460,876 $ (2,410,464 ) $ 980,313 $ 32,015 |
Operating Segments Information
Operating Segments Information (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Text block [abstract] | |
Summary of Segment Information | a. Segment revenues and operation results Adjustments Packaging Testing EMS Others and Eliminations Total NT$ NT$ NT$ NT$ NT$ NT$ For the year ended December 31, 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 51,824,439 14,626,156 14,368,179 944,854 — 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 For the year ended December 31, 2023 Revenue from external customers 256,805,887 49,879,923 268,218,002 7,010,659 — 581,914,471 Inter-group revenues (Note 1) 4,550,622 447,279 26,639,833 6,776,002 (38,413,736 ) — Segment revenues 261,356,509 50,327,202 294,857,835 13,786,661 — 620,328,207 Interest income 188,704 124,443 1,087,121 113,139 — 1,513,407 Interest expense (2,907,679 ) (720,145 ) (1,816,814 ) (794,272 ) — (6,238,910 ) Depreciation and amortization (34,110,372 ) (16,173,653 ) (5,335,496 ) (2,482,342 ) — (58,101,863 ) Share of the profit or loss of associates and joint 916,310 134,667 38,211 (8,588 ) — 1,080,600 Impairment loss (81,133 ) (65,437 ) — — — (146,570 ) Segment profit before income tax 25,405,636 9,369,875 9,216,053 (1,379,741 ) — 42,611,823 Expenditures for segment assets 27,881,152 13,664,416 6,207,532 1,005,549 — 48,758,649 December 31, 2023 Investments accounted for using the equity method 15,091,563 2,338,125 2,160,112 20,811 — 19,610,611 Contract assets 4,066,174 1,033,902 — — — 5,100,076 Adjustments Packaging Testing EMS Others and Eliminations Total US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) US$ (Note 4) For the year ended December 31, 2023 Revenue from external customers $ 8,386,868 $ 1,628,998 $ 8,759,569 $ 228,957 $ — $ 19,004,392 Inter-group revenues (Note 1) 148,616 14,607 870,014 221,294 (1,254,531 ) — Segment revenues 8,535,484 1,643,606 9,629,583 450,250 — 20,258,923 Interest income 6,163 4,064 35,504 3,694 — 49,425 Interest expense (94,960 ) (23,519 ) (59,334 ) (25,940 ) — (203,753 ) Depreciation and amortization (1,113,990 ) (528,206 ) (174,249 ) (81,068 ) — (1,897,513 ) Share of the profit or loss of associates and joint ventures 29,925 4,398 1,248 (280 ) — 35,291 Impairment loss (2,650 ) (2,137 ) — — — (4,787 ) Segment profit before income tax 829,707 306,005 300,982 (45,060 ) — 1,391,634 Expenditures for segment assets 910,554 446,258 202,728 32,839 — 1,592,379 December 31, 2023 Investments accounted for using the equity method 492,866 76,360 70,546 679 — 640,451 Contract assets 132,795 33,765 — — — 166,560 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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) Packaging service $ 272,543,899 $ 303,947,502 $ 256,805,887 $ 8,386,868 Testing service 49,978,736 55,960,182 49,879,923 1,628,998 EMS 239,488,267 301,966,818 268,218,002 8,759,569 Others 7,986,231 8,998,141 7,010,659 228,957 $ 569,997,133 $ 670,872,643 $ 581,914,471 $ 19,004,392 |
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 2021 2022 2023 NT$ NT$ NT$ US$ (Note 4) United States $ 353,500,361 $ 446,484,639 $ 370,306,818 $ 12,093,627 Taiwan 94,598,067 83,655,142 70,492,517 2,302,172 Asia 62,523,167 75,991,902 75,316,422 2,459,713 Europe 57,910,641 63,542,468 65,026,966 2,123,676 Others 1,464,897 1,198,492 771,748 25,204 $ 569,997,133 $ 670,872,643 $ 581,914,471 $ 19,004,392 2) Non-current assets December 31 2022 2023 NT$ NT$ US$ (Note 4) Taiwan $ 268,036,245 $ 258,813,497 $ 8,452,433 China 69,283,739 66,660,391 2,177,021 Others 40,537,349 44,134,206 1,441,352 $ 377,857,333 $ 369,608,094 $ 12,070,806 |
Summary Of Material Accountin_4
Summary Of Material Accounting Policy Information - Additional Information (Detail) | Dec. 31, 2023 shares | Dec. 29, 2023 TWD-USD | Dec. 31, 2022 shares |
Disclosure of subsidiaries [line items] | |||
Convenience exchange rate | TWD-USD | 30.62 | ||
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 Material Accountin_5
Summary Of Material Accounting Policy Information - Summary of Subsidiaries (Detail) | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
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% | 100% |
The Company [Member] | ASE Global Integrated Solutions CoLtd [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in integration-relevant services, and was established in September 2023 | |
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, and was disposed in December 2023 (Note 30) | |
Establishment and Operating Location | R.O.C. | |
Percentage of Ownership (%) | 0% | 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 | |
Establishment and Operating Location | Singapore | |
Percentage of Ownership (%) | 100% | 100% |
ASE [Member] | ASE Electronics (M) Sdn. Bhd. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the packaging and testing of semiconductors | |
Establishment and Operating Location | Malaysia | |
Percentage of Ownership (%) | 100% | 100% |
ASET [Member] | Luchu Development Corporation [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the development of real estate properties, and was disposed in December 2023 (Note 30) | |
Establishment and Operating Location | R.O.C. | |
Percentage of Ownership (%) | 0% | 19% |
ASET [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% |
ASET [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% |
ASET [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% |
ASET [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 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 Limited [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") [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Trading company | |
Establishment and Operating Location | Belgium | |
Percentage of Ownership (%) | 100% | 100% |
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] | 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] | 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. ("ASEMTL") [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% |
Innosource Limited Investor [Member] | ASE Enterprise Management (Shanghai) Inc. ("ASEEMSH") [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 | |
Establishment and Operating Location | Shanghai, China | |
Percentage of Ownership (%) | 8.50% | 0% |
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 Investment (Kun Shan) Limited [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company | |
Establishment and Operating Location | Kun Shan, China | |
Percentage of Ownership (%) | 100% | 100% |
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. [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 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% |
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 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 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 turnkey services of semiconductors | |
Establishment and Operating Location | U.S.A. | |
Percentage of Ownership (%) | 100% | 100% |
Global Advanced Packaging Technology Limited [Member] | ASE Assembly & Test (Shanghai) Limited ("ASESH") [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% |
ASESH [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% |
ASESH [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% |
ASESH [Member] | Shanghai Ding Hui Real Estate Development Co., Ltd. ("DH") [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% |
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 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] | ASEEMSH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the leasing of properties and buildings, and was spun off from ASEMTL in November 2023 | |
Establishment and Operating Location | Shanghai, China | |
Percentage of Ownership (%) | 91.50% | 0% |
ASE Mauritius Inc [Member] | ASEMTL [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% |
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% | 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. ("UGKS") [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. ("USISZ") [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% |
Universal Global Technology Co., Limited [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% |
Universal Global Technology Co., Limited [Member] | Universal Global Industrial Co., Limited [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in manufacturing, trading and investing activity | |
Establishment and Operating Location | Hong Kong | |
Percentage of Ownership (%) | 100% | 100% |
Universal Global Technology Co., Limited [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% |
Universal Global Technology 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 | |
Percentage of Ownership (%) | 100% | 100% |
Universal Global Technology Co., Limited [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% |
Universal Global Technology Co., Limited [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% |
Universal Global Technology Co., Limited [Member] | Universal Scientific Industrial (France) [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in investing activities | |
Establishment and Operating Location | France | |
Percentage of Ownership (%) | 100% | 100% |
Universal Global Technology Co., Limited [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% |
Universal Global Technology Co., Limited [Member] | USISZ [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% |
Universal Global Technology Co., Limited [Member] | Universal Ample Technology Co Limited [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company, and was established in May 2023 | |
Establishment and Operating Location | Hong Kong | |
Percentage of Ownership (%) | 75.10% | 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 | |
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 (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% |
Universal Scientific Industrial (France) [member] | FAFG [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company | |
Establishment and Operating Location | France | |
Percentage of Ownership (%) | 89.60% | 89.60% |
Universal Ample Technology Co Limited Investor [Member] | Setus 80. GmbH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company, and was established in May 2023 | |
Establishment and Operating Location | Germany | |
Percentage of Ownership (%) | 100% | 0% |
Setus 80. GmbH [Member] | Hirschmann Car Communication Holding S.a.r.l. ("HIRSCHMANN") [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company | |
Establishment and Operating Location | Luxembourg | |
Percentage of Ownership (%) | 100% | 0% |
Hirschmann Car Communications GmbH [Member] | Hirschmann Car Communication S.A.S. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the research and development, and sales marketing | |
Establishment and Operating Location | France | |
Percentage of Ownership (%) | 100% | 0% |
FAFG [member] | MANUFACTURING POWER TUNISIA [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 (%) | 100% | 100% |
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 | |
Establishment and Operating Location | Mexico | |
Percentage of Ownership (%) | 100% | 100% |
FAFG [member] | ASTEELFLASH (BEDFORD) LIMITED [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the design and manufacturing of electronic components | |
Establishment and Operating Location | United Kingdom | |
Percentage of Ownership (%) | 100% | 100% |
FAFG [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 | |
Percentage of Ownership (%) | 99.90% | 99.90% |
FAFG [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 | |
Percentage of Ownership (%) | 100% | 100% |
FAFG [member] | ASTEELFLASH HONG KONG LIMITED [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company | |
Establishment and Operating Location | Hong Kong | |
Percentage of Ownership (%) | 100% | 100% |
FAFG [member] | ASTEELFLASH GERMANY 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% |
FAFG [member] | ASTEELFLASH US HOLDING CORP [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Holding company | |
Establishment and Operating Location | U.S.A. | |
Percentage of Ownership (%) | 100% | 100% |
FAFG [member] | AFERH TUNISIE [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the management, training and consulting of human resources | |
Establishment and Operating Location | Tunisia | |
Percentage of Ownership (%) | 0.50% | 0.50% |
FAFG [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 (%) | 0.10% | 0.10% |
FAFG [member] | ASTEELFLASH PLZEN S.R.O. [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the design and manufacturing of electronic components | |
Establishment and Operating Location | Czech Republic | |
Percentage of Ownership (%) | 100% | 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. [member] | ||
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 | Merged by ASTEELFLASH HERSFELD GmbH in November 2023 | |
Establishment and Operating Location | Germany | |
Percentage of Ownership (%) | 0% | 100% |
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH BONN GmbH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Merged by ASTEELFLASH HERSFELD GmbH in November 2023 | |
Establishment and Operating Location | Germany | |
Percentage of Ownership (%) | 0% | 100% |
ASTEELFLASH GERMANY GmbH [member] | ASTEELFLASH SCHWANDORF GmbH [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Merged by ASTEELFLASH HERSFELD GmbH in November 2023 | |
Establishment and Operating Location | Germany | |
Percentage of Ownership (%) | 0% | 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 ELECTRONIC NETWORK 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 | |
Hirschmann [member] | Hirschmann Car Communication Kft. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps | |
Establishment and Operating Location | Hungary | |
Percentage of Ownership (%) | 100% | 0% |
Hirschmann [member] | Hirschmann Car Communication, Inc. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the research and development, and sales marketing | |
Establishment and Operating Location | U.S.A. | |
Percentage of Ownership (%) | 100% | 0% |
Hirschmann [member] | Hirschmann Car Communication (Shanghai) Co., Ltd. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners | |
Establishment and Operating Location | Shanghai, China | |
Percentage of Ownership (%) | 100% | 0% |
Hirschmann [member] | Hirschmann Car Communications GmbH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the research and development, manufacturing and sales of PCBAs and tuners | |
Establishment and Operating Location | Germany | |
Percentage of Ownership (%) | 100% | 0% |
UGHK [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% |
ASEEMSH [member] | DH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the development, construction and sale of real estate properties (spun off from ASEMTL in November 2023) | |
Establishment and Operating Location | Shanghai, China | |
Percentage of Ownership (%) | 40% | 0% |
ASEMTL [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% |
ASEMTL [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% |
ASEMTL [member] | DH [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the development, construction and sale of real estate properties (spun off to ASEEMSH in November 2023) | |
Establishment and Operating Location | Shanghai, China | |
Percentage of Ownership (%) | 0% | 40% |
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 Precision Malaysia Sdn. Bhd. [Member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the assembly and testing, and was established in September 2023 | |
Establishment and Operating Location | Malaysia | |
Percentage of Ownership (%) | 100% | 0% |
SPIL (B.V.I.) Holding Limited [Member] | Siliconware USA, Inc. [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in marketing activities | |
Establishment and Operating Location | U.S.A. | |
Percentage of Ownership (%) | 100% | 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 (Cayman) Holding Limited [Member] | Siliconware Technology (Suzhou) Limited ("SZ") [member] | ||
Disclosure of subsidiaries [Line Items] | ||
Main Business | Engaged in the packaging and testing of semiconductors | |
Establishment and Operating Location | Suzhou, China | |
Percentage of Ownership (%) | 100% | 100% |
Cash and Cash Equivalents - Sum
Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($) |
Cash and cash equivalents [abstract] | ||||||
Cash on hand | $ 4,623 | $ 151 | $ 5,989 | |||
Checking accounts and demand deposits | 55,972,581 | 1,827,974 | 47,632,415 | |||
Cash equivalents (time deposits with original maturity of less than three months) | 11,307,314 | 369,279 | 10,401,990 | |||
Cash and cash equivalents,total | $ 67,284,518 | $ 2,197,404 | $ 58,040,394 | $ 1,895,506 | $ 76,073,345 | $ 51,538,071 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 6,628,690 | $ 216,482 | $ 8,934,151 |
Current | 4,084,715 | 133,400 | 6,825,157 |
Non-current | 2,543,975 | 83,082 | 2,108,994 |
Financial liabilities held for trading - current | 1,302,342 | 42,532 | 626,760 |
Swap contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 1,453,868 | 47,481 | 3,205,828 |
Financial liabilities held for trading - current | 1,183,469 | 38,650 | 543,547 |
Forward exchange contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 161,924 | 5,288 | 246,710 |
Financial liabilities held for trading - current | 118,873 | 3,882 | 83,213 |
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 | 2,099,844 | 68,577 | 2,521,964 |
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 | 1,796,015 | 58,655 | 1,599,932 |
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 | 747,960 | 24,427 | 628,156 |
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 | 307,669 | 10,048 | 293,385 |
Contingent considerations [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 0 | 0 | $ 438,176 |
Convertible Notes [Member] | Hybrid financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 61,410 | $ 2,006 |
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, Kč in Thousands, $ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands | 12 Months Ended | |||||||||||||||||||
Dec. 31, 2023 CNY (¥) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2023 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 KRW (₩) | Dec. 31, 2023 HKD ($) | Dec. 31, 2023 JPY (¥) | Dec. 31, 2023 EUR (€) | Dec. 31, 2023 MYR (RM) | Dec. 31, 2023 PLN (zł) | Dec. 31, 2023 SGD ($) | Dec. 31, 2023 CZK (Kč) | Dec. 31, 2022 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 KRW (₩) | Dec. 31, 2022 JPY (¥) | Dec. 31, 2022 EUR (€) | Dec. 31, 2022 MYR (RM) | Dec. 31, 2022 PLN (zł) | Dec. 31, 2022 SGD ($) | |
Swap contracts [member] | Sell RMB/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | ¥ 869,750 | ¥ 2,436,980 | $ 122,000 | $ 350,000 | ||||||||||||||||
Swap contracts [member] | Sell NT$/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | 2,988,500 | $ 89,691,195 | 2,690,000 | $ 78,424,577 | ||||||||||||||||
Swap contracts [member] | Sell NT$/Buy US$ [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Swap contracts [member] | Sell NT$/Buy US$ [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-12 | 2023-12 | ||||||||||||||||||
Swap contracts [member] | Sell US$/Buy KRW [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | 31,000 | ₩ 40,420,300 | 42,000 | ₩ 54,152,400 | ||||||||||||||||
Swap contracts [member] | Sell US$/Buy NT$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | 353,290 | 10,965,140 | 530,320 | 16,220,105 | ||||||||||||||||
Swap contracts [member] | Sell HKD/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-03 | |||||||||||||||||||
Notional Amount | 1,455 | $ 11,340 | ||||||||||||||||||
Swap contracts [member] | Sell JPY/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-03 | |||||||||||||||||||
Notional Amount | 2,746 | ¥ 385,320 | ||||||||||||||||||
Forward exchange contracts [member] | Sell RMB/Buy JPY [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | ¥ 8,292 | ¥ 42,181 | 165,000 | ¥ 810,000 | ||||||||||||||||
Forward exchange contracts [member] | Sell RMB/Buy NT$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | ¥ 2,628 | ¥ 7,000 | 11,468 | 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 | 2024-02 | 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 | 2024-03 | 2023-02 | ||||||||||||||||||
Forward exchange contracts [member] | Sell RMB/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | |||||||||||||||||||
Notional Amount | ¥ 132,074 | ¥ 1,081,934 | 18,539 | 155,418 | ||||||||||||||||
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 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 NT$/Buy US$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | 150,000 | 4,647,815 | 130,000 | 4,010,015 | ||||||||||||||||
Forward exchange contracts [member] | Sell NT$/Buy US$ [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Forward exchange contracts [member] | Sell NT$/Buy US$ [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-03 | 2023-03 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy RMB [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | ¥ 2,118,620 | ¥ 2,579,155 | 297,286 | 368,500 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy RMB [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy RMB [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-02 | 2023-03 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy EUR [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | 14,668 | € 14,640 | ||||||||||||||||||
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$/Buy JPY [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | 33,315 | ¥ 4,770,080 | 63,743 | ¥ 8,485,493 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy KRW [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Notional Amount | 95,710 | ₩ 123,622,879 | 2,000 | ₩ 2,534,800 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | |||||||||||||||||||
Notional Amount | 16,000 | RM 74,547 | 25,000 | RM 112,639 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2023-01 | |||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy MYR [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2023-03 | |||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy NT$ [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | 67,170 | $ 2,079,110 | 125,410 | $ 3,830,145 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy NT$ [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 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 | 2024-03 | 2023-03 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy PLN [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | 6,000 | zł 26,130 | 12,000 | zł 61,129 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy PLN [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy PLN [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-06 | 2023-12 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | $ 12,500 | $ 16,770 | $ 16,600 | $ 22,783 | ||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | 2023-01 | ||||||||||||||||||
Forward exchange contracts [member] | Sell US$/Buy SGD [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-02 | 2023-02 | ||||||||||||||||||
Forward exchange contracts [member] | Sell EUR/Buy CZK [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Notional Amount | € 2,435 | Kč 60,000 | ||||||||||||||||||
Forward exchange contracts [member] | Sell EUR/Buy CZK [member] | Bottom of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-01 | |||||||||||||||||||
Forward exchange contracts [member] | Sell EUR/Buy CZK [member] | Top of range [member] | ||||||||||||||||||||
Disclosure of detailed information about financial instruments [line items] | ||||||||||||||||||||
Maturity Period | 2024-06 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Financial assets at fair value through other comprehensive income [abstract] | |||
Investments in equity instruments at FVTOCI | $ 620,831 | $ 20,275 | $ 482,559 |
Investments in debt instruments at FVTOCI | 1,042,906 | 34,060 | 1,059,712 |
Total | $ 1,663,737 | $ 54,335 | $ 1,542,271 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 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 | $ 620,831 | $ 20,275 | $ 482,559 |
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 | 607,528 | 19,841 | 419,491 |
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 | 13,303 | 434 | 13,883 |
Quoted 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 | 0 | 0 | 45,683 |
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 | $ 0 | $ 0 | $ 3,502 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Financial assets at fair value through other comprehensive income [line items] | |||
Investments in debt instruments at FVTOCI | $ 1,042,906 | $ 34,060 | $ 1,059,712 |
Unsecured subordinate corporate bonds [member] | |||
Financial assets at fair value through other comprehensive income [line items] | |||
Investments in debt instruments at FVTOCI | $ 1,042,906 | $ 34,060 | $ 1,059,712 |
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, 2023 TWD ($) Bonds | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | |
Financial assets at fair value through other comprehensive income [line items] | |||
Unsecured subordinate corporate bonds amount | $ 6,162,467 | $ 201,256 | $ 5,178,524 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of financial assets [Line Items] | |||
Trade receivables | $ 93,891,615 | $ 3,066,350 | $ 109,244,285 |
At FVTOCI | 5,637,485 | 184,111 | 5,402,714 |
Total trade receivables | 99,529,100 | 3,250,461 | 114,646,999 |
Cost [member] | |||
Disclosure of financial assets [Line Items] | |||
Trade receivables | 94,232,032 | 3,077,467 | 109,408,693 |
Allowance for doubtful debts [member] | |||
Disclosure of financial assets [Line Items] | |||
Trade receivables | $ 340,417 | $ 11,117 | $ 164,408 |
Trade Receivables, Net - Additi
Trade Receivables, Net - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2023 | |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of provision matrix [line items] | |||
Gross carrying amount | $ 94,232,032 | $ 3,077,467 | $ 109,408,693 |
Loss allowance (Lifetime ECLs) | (340,417) | (11,117) | (164,408) |
Net Amount | $ 93,891,615 | $ 3,066,350 | $ 109,244,285 |
Not past due [member] | |||
Disclosure of provision matrix [line items] | |||
Expected credit loss rate | 0% | 0% | 0% |
Gross carrying amount | $ 87,272,289 | $ 2,850,173 | $ 102,857,157 |
Loss allowance (Lifetime ECLs) | (11,118) | (363) | (20,445) |
Net Amount | 87,261,171 | 2,849,810 | 102,836,712 |
Less than 1 month [member] | |||
Disclosure of provision matrix [line items] | |||
Gross carrying amount | 4,915,827 | 160,543 | 4,765,548 |
Loss allowance (Lifetime ECLs) | (1,521) | (50) | (1,778) |
Net Amount | $ 4,914,306 | $ 160,493 | $ 4,763,770 |
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 | $ 1,334,335 | $ 43,578 | $ 1,413,656 |
Loss allowance (Lifetime ECLs) | (17,272) | (564) | (47,752) |
Net Amount | $ 1,317,063 | $ 43,014 | $ 1,365,904 |
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 | $ 251,769 | $ 8,222 | $ 294,937 |
Loss allowance (Lifetime ECLs) | (139,299) | (4,549) | (70,133) |
Net Amount | $ 112,470 | $ 3,673 | $ 224,804 |
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 | $ 457,812 | $ 14,951 | $ 77,395 |
Loss allowance (Lifetime ECLs) | (171,207) | (5,591) | (24,300) |
Net Amount | $ 286,605 | $ 9,360 | $ 53,095 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of financial assets [Line Items] | ||||
Beginning balance | $ 164,408 | $ 5,369 | $ 103,353 | $ 97,358 |
Remeasurement of loss allowance | 108,672 | 3,549 | 59,490 | 17,078 |
Acquisition through business combinations | 73,689 | 2,407 | 0 | 0 |
Amounts written off | (8,376) | (274) | 0 | (399) |
Disposal of subsidiaries | 0 | 0 | 0 | (4,637) |
Effects of foreign currency exchange differences | 2,024 | 66 | 1,565 | (6,047) |
Ending balance | $ 340,417 | $ 11,117 | $ 164,408 | $ 103,353 |
Trade Receivables, Net - Summ_4
Trade Receivables, Net - Summary of Loss Allowance For Current Financial Assets At FVTOCI (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | |||
Net Amount | $ 5,637,485 | $ 184,111 | $ 5,402,714 |
Trade receivables [member] | |||
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] | |||
Expected credit loss rate | 0% | 0% | |
Gross carrying amount | $ 5,637,485 | $ 184,111 | 5,402,714 |
Loss allowance (Lifetime ECLs) | 0 | 0 | 0 |
Net Amount | $ 5,637,485 | $ 184,111 | 5,402,714 |
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% | |
Gross carrying amount | $ 5,548,363 | $ 181,201 | 5,291,410 |
Loss allowance (Lifetime ECLs) | 0 | 0 | 0 |
Net Amount | $ 5,548,363 | $ 181,201 | 5,291,410 |
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% | |
Gross carrying amount | $ 5 | $ 0 | 22,221 |
Loss allowance (Lifetime ECLs) | 0 | 0 | 0 |
Net Amount | $ 5 | $ 0 | 22,221 |
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% | |
Gross carrying amount | $ 76,717 | $ 2,505 | 83,767 |
Loss allowance (Lifetime ECLs) | 0 | 0 | 0 |
Net Amount | $ 76,717 | $ 2,505 | 83,767 |
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% | |
Gross carrying amount | $ 12,400 | $ 405 | 5,316 |
Loss allowance (Lifetime ECLs) | 0 | 0 | 0 |
Net Amount | $ 12,400 | $ 405 | $ 5,316 |
Trade Receivables, Net - Trans
Trade Receivables, Net - Transfer of Financial Asset (Detail) - BNP Paribas [Member] - EUR (€) € in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Receivables Factoring Proceeds [Member] | ||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | ||
Assets that entity continues to recognise | € 28,545 | € 23,600 |
Reclassified to Other Receivables [Member] | ||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | ||
Transferred to other receivables | 28,545 | 18,283 |
Advances Received But Unused [Member] | ||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | ||
Advances received | 27,206 | 17,103 |
Advances Received Used [Member] | ||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | ||
Advances received | € 0 | € 5,317 |
Interest Rate On Advances Received Against Trade Receivables Sold [Member] | ||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | ||
Interest rates on advances received | 0% | 0.80% |
Inventories - Summary of Invent
Inventories - Summary of Inventories (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Classes of current inventories [abstract] | |||
Finished goods | $ 9,885,674 | $ 322,850 | $ 12,628,314 |
Work in process | 5,974,884 | 195,130 | 8,821,890 |
Raw materials | 39,583,038 | 1,292,718 | 61,672,903 |
Supplies | 3,128,957 | 102,187 | 3,344,968 |
Raw materials and supplies in transit | 1,033,635 | 33,757 | 869,400 |
Inventories | $ 59,606,188 | $ 1,946,642 | $ 87,337,475 |
Inventories - Additional Inform
Inventories - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Classes of current inventories [abstract] | ||||
Cost of inventories recognized as operating costs | $ 488,429,585 | $ 15,951,325 | $ 534,314,001 | $ 458,345,579 |
Write-downs of inventories | $ 3,389,936 | $ 110,710 | $ 2,031,485 | $ 647,946 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | $ 3,668,476 | $ 119,807 | $ 5,488,676 |
Land and buildings held for sale [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | 666,665 | 21,772 | 678,080 |
Construction in progress [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | 3,001,811 | 98,035 | 3,023,070 |
Land held for construction [member] | |||
Disclosure of detailed information about property, plant and equipment [Line Items] | |||
Inventories related to real estate business | $ 0 | $ 0 | $ 1,787,526 |
Inventories Related to Real E_4
Inventories Related to Real Estate Business - Additional Information (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 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 | $ 3,668,476 | $ 119,807 | $ 5,488,676 |
Other Financial Assets - Summar
Other Financial Assets - Summary of Other Financial Assets (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of financial assets [Line Items] | |||
Other financial assets | $ 6,162,467 | $ 201,256 | $ 5,178,524 |
Current | 598,136 | 19,534 | 734,465 |
Non-current | 5,564,331 | 181,722 | 4,444,059 |
Guarantee deposits [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 5,481,446 | 179,015 | 4,606,790 |
Pledged time deposits [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 470,373 | 15,362 | 447,459 |
Time deposits with original maturity over three months [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | 61,067 | 1,995 | 63,853 |
Others [member] | |||
Disclosure of financial assets [Line Items] | |||
Other financial assets | $ 149,581 | $ 4,884 | $ 60,422 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) |
Investments in subsidiaries, joint ventures and associates [abstract] | ||||
Investments in associates | $ 19,595,234 | $ 639,949 | $ 14,163,995 | |
Investments in joint ventures | 15,377 | 502 | 515,351 | |
Investments accounted for using the equity method | $ 19,610,611 | $ 640,451 | $ 14,679,346 | $ 16,996,600 |
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 | 3 Months Ended | 12 Months Ended | |||
Mar. 31, 2023 | Jun. 30, 2023 | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates | $ 19,595,234 | $ 14,163,995 | $ 639,949 | ||
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% | 27.94% | |||
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% | |||
MACHVISION Inc [Member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Main Business | Engaged in the manufacturing and trading of non-contact optical inspection equipment | ||||
Operating Location | R.O.C. | ||||
Percentages of ownership held by the Group | 23.08% | 0% | |||
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% | |||
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% | |||
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 | 19.43% | 20.82% | |||
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% | |||
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% | |||
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 | ||||
Operating Location | U.S.A. | ||||
Percentages of ownership held by the Group | 17.84% | 17.84% | 17.85% | ||
Goodcare Holdings Inc [Member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Main Business | Holding company, engaged in operation investment, long-term care and home services business | ||||
Operating Location | R.O.C. | ||||
Percentages of ownership held by the Group | 49% | 49% | 0% | ||
Cost [member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | $ 19,895,383 | $ 14,464,144 | 649,751 | ||
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 | 10,250,888 | 7,494,541 | 334,778 | ||
Cost [member] | ChipMOS Technologies Inc. [member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 2,786,339 | 2,748,810 | 90,997 | ||
Cost [member] | MACHVISION Inc [Member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 2,123,368 | 0 | 69,346 | ||
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 | 2,035,230 | 1,597,745 | 66,467 | ||
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 | 2,072,314 | 2,090,663 | 67,678 | ||
Cost [member] | CHIPLETZ [Member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 248,209 | 145,640 | 8,106 | ||
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 | 232,446 | 244,516 | 7,591 | ||
Cost [member] | QUESTYLE [member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 72,421 | 88,189 | 2,365 | ||
Cost [member] | Deca Technologies Inc. [member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 53,357 | 54,040 | 1,743 | ||
Cost [member] | Goodcare Holdings Inc [Member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates before deferred gain on transfer of land | 20,811 | 680 | |||
Deferred gain on transfer of land [member] | |||||
Disclosure of associates and joint ventures [line items] | |||||
Investments in associates | $ 300,149 | $ 300,149 | $ 9,802 |
Investments Accounted for Usi_5
Investments Accounted for Using the Equity Method - Additional Information (Detail) shares in Thousands, $ in Thousands, $ in Thousands | 1 Months Ended | 3 Months Ended | 12 Months Ended | ||||||||||
Oct. 31, 2023 | Sep. 30, 2023 | Mar. 31, 2023 | Nov. 30, 2022 TWD ($) | Jun. 30, 2023 TWD ($) shares | Jun. 30, 2023 USD ($) shares | Jan. 31, 2023 TWD ($) | Jun. 30, 2023 | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Investments accounted for using the equity method | $ 19,610,611 | $ 14,679,346 | $ 640,451 | $ 16,996,600 | |||||||||
Impairment loss on investments accounted for using the equity method | $ 0 | $ 0 | $ 61,206 | ||||||||||
Deca Technologies Inc [member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Proportion of ownership interest in associate | 17.84% | 17.84% | 17.84% | 17.85% | |||||||||
CHIPLETZ [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Proportion of ownership interest in associate | 19.43% | 19.43% | 20.82% | ||||||||||
Percentage of Ownership (%) | 19.43% | 19.43% | |||||||||||
Discount rate used in current estimate of value in use | 22.20% | ||||||||||||
Impairment loss on investments accounted for using the equity method | $ 61,206 | ||||||||||||
MACHVISION Inc [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Proportion of ownership interest in associate | 23.08% | 23.08% | 0% | ||||||||||
Goodcare Holdings Inc [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Proportion of ownership interest in associate | 49% | 49% | 49% | 0% | |||||||||
QUESTYLE [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Proportion of ownership interest in associate | 6.67% | 6.67% | 6.67% | ||||||||||
Percentage of Ownership (%) | 6.67% | ||||||||||||
Private Placement [Member] | MACHVISION Inc [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Consideration paid in cash for shares | $ 2,167,007 | $ 70,771 | |||||||||||
Proportion of ownership interest in associate | 23.08% | 23.08% | |||||||||||
Shares subscribed | shares | 13,418 | 13,418 | |||||||||||
Lock in period | 3 years | 3 years | |||||||||||
USISH [Member] | QUESTYLE [Member] | |||||||||||||
Disclosure of Investments Accounted for Using Equity Method [line Items] | |||||||||||||
Investments accounted for using the equity method | $ 20,000 | ||||||||||||
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
ChipMos Technologies Inc [member] | |||
Disclosure of associates and joint ventures [line items] | |||
Fair value of investments in associates with available published price quotation | $ 3,333,964 | $ 108,882 | $ 2,643,498 |
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 | $ 1,904,476 | $ 62,197 | $ 1,420,636 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of associates and joint ventures [line items] | ||||
Net income | $ 37,307,860 | $ 1,218,415 | $ 64,618,094 | $ 62,249,997 |
Other comprehensive income (loss) | 449,350 | 14,675 | 8,632,472 | 406,016 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 37,757,210 | 1,233,090 | 73,250,566 | 62,656,013 |
Associates that are not individually material [member] | ||||
Disclosure of associates and joint ventures [line items] | ||||
Net income | 1,091,814 | 35,657 | 1,083,538 | 872,697 |
Other comprehensive income (loss) | 2,439,733 | 79,678 | (3,082,307) | 3,624,403 |
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | $ 3,531,547 | $ 115,335 | $ (1,998,769) | $ 4,497,100 |
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, 2023 TWD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of joint ventures [line items] | |||
Carrying Amount | $ 15,377 | $ 515,351 | $ 502 |
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 | $ 15,377 | $ 26,591 | 502 |
Percentages of ownership | 49% | 49% | |
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 | $ 0 | $ 488,760 | 0 |
Percentages of ownership | 49% | ||
Joint ventures [member] | |||
Disclosure of joint ventures [line items] | |||
Carrying Amount | $ 15,377 | $ 515,351 | $ 502 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of joint ventures [line items] | ||||
Total net income (loss) and comprehensive income (loss) | $ 37,757,210 | $ 1,233,090 | $ 73,250,566 | $ 62,656,013 |
Joint venture that is not individually material [member] | ||||
Disclosure of joint ventures [line items] | ||||
Total net income (loss) and comprehensive income (loss) | $ (11,214) | $ (366) | $ 101,839 | $ 27,003 |
Property, Plant and Equipment -
Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | $ 268,234,618 | |||
Additions | 48,758,649 | $ 1,592,379 | $ 75,800,574 | $ 74,417,541 |
Depreciation expense | 51,799,481 | 1,691,688 | 48,945,756 | 48,604,160 |
Ending balance | 264,812,022 | 8,648,335 | 268,234,618 | |
Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 691,728,308 | 22,590,734 | 619,194,154 | 616,363,382 |
Additions | 48,758,649 | 1,592,379 | 75,800,574 | 74,417,541 |
Disposals | (18,153,613) | (592,868) | (9,832,977) | (13,839,233) |
Disposal of subsidiaries | (48,138,060) | |||
Reclassification | 182,588 | 5,963 | (103,009) | (4,807,434) |
Acquisitions through business combinations | 1,566,236 | 51,151 | 41,526 | |
Effect of foreign currency exchange differences | (3,173,117) | (103,628) | 6,669,566 | (4,843,568) |
Ending balance | 720,909,051 | 23,543,731 | 691,728,308 | 619,194,154 |
Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 423,493,690 | 13,830,623 | 379,326,604 | 381,997,985 |
Depreciation expense | 51,799,481 | 1,691,688 | 48,945,756 | 48,604,160 |
Impairment losses recognized | 146,570 | 4,787 | 405,399 | 126,766 |
Disposals | (17,981,026) | (587,231) | (9,334,120) | (12,782,153) |
Disposal of subsidiaries | (31,444,931) | |||
Reclassification | 51,031 | 1,666 | 198,534 | (3,800,474) |
Acquisitions through business combinations | 879,987 | 28,739 | 3,760 | |
Effect of foreign currency exchange differences | (2,292,704) | (74,876) | 3,951,517 | (3,378,509) |
Ending balance | 456,097,029 | 14,895,396 | 423,493,690 | 379,326,604 |
Land [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 13,006,893 | 11,530,540 | 10,457,960 | |
Additions | 1,453,816 | 1,126,012 | ||
Disposals | (63,446) | (2,400) | ||
Reclassification | 0 | 393 | ||
Effect of foreign currency exchange differences | 85,983 | (51,425) | ||
Ending balance | 13,006,893 | 11,530,540 | ||
Land and Land Improvements [Member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 13,006,893 | |||
Ending balance | 13,523,045 | 441,641 | 13,006,893 | |
Land and Land Improvements [Member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 13,006,893 | 424,784 | ||
Additions | 424,130 | 13,851 | ||
Disposals | (3,436) | (112) | ||
Reclassification | 142,562 | 4,656 | ||
Acquisitions through business combinations | 17,921 | 585 | ||
Effect of foreign currency exchange differences | (6,584) | (215) | ||
Ending balance | 13,581,486 | 443,549 | 13,006,893 | |
Land and Land Improvements [Member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Depreciation expense | 17,860 | 583 | ||
Disposals | (3,436) | (112) | ||
Reclassification | 43,725 | 1,428 | ||
Effect of foreign currency exchange differences | 292 | 9 | ||
Ending balance | 58,441 | 1,908 | ||
Buildings and improvements [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 91,623,291 | |||
Ending balance | 100,697,091 | 3,288,605 | 91,623,291 | |
Buildings and improvements [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 172,798,699 | 5,643,328 | 152,641,699 | 158,812,500 |
Additions | 1,866,786 | 60,966 | 302,092 | 2,718,507 |
Disposals | (8,786,519) | (286,954) | (1,129,046) | (659,833) |
Disposal of subsidiaries | (12,344,067) | |||
Reclassification | 16,398,574 | 535,551 | 19,150,796 | 5,038,562 |
Acquisitions through business combinations | 113,416 | 3,704 | 5,284 | |
Effect of foreign currency exchange differences | (594,193) | (19,405) | 1,833,158 | (929,254) |
Ending balance | 181,796,763 | 5,937,190 | 172,798,699 | 152,641,699 |
Buildings and improvements [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 81,175,408 | 2,651,058 | 73,367,762 | 75,998,643 |
Depreciation expense | 8,896,551 | 290,547 | 7,516,917 | 7,620,561 |
Impairment losses recognized | 134,999 | 4,409 | 244,719 | 15,915 |
Disposals | (8,771,076) | (286,449) | (1,081,082) | (565,551) |
Disposal of subsidiaries | (5,369,867) | |||
Reclassification | (35,568) | (1,162) | 198,534 | (3,924,490) |
Acquisitions through business combinations | 24,770 | 809 | 241 | |
Effect of foreign currency exchange differences | (325,412) | (10,627) | 928,558 | (407,690) |
Ending balance | 81,099,672 | 2,648,585 | 81,175,408 | 73,367,762 |
Machinery and equipment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 142,129,485 | |||
Ending balance | 126,807,662 | 4,141,334 | 142,129,485 | |
Machinery and equipment [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 473,494,702 | 15,463,576 | 423,488,598 | 416,368,479 |
Additions | 2,308,779 | 75,401 | 1,514,563 | 1,332,497 |
Disposals | (7,912,516) | (258,410) | (7,457,317) | (10,999,274) |
Disposal of subsidiaries | (33,309,236) | |||
Reclassification | 24,044,088 | 785,241 | 51,716,057 | 53,856,444 |
Acquisitions through business combinations | 1,133,555 | 37,020 | 28,282 | |
Effect of foreign currency exchange differences | (2,394,857) | (78,212) | 4,232,801 | (3,788,594) |
Ending balance | 490,673,751 | 16,024,616 | 473,494,702 | 423,488,598 |
Machinery and equipment [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 331,365,217 | 10,821,855 | 295,286,082 | 293,828,682 |
Depreciation expense | 41,403,363 | 1,352,168 | 39,819,816 | 39,147,076 |
Impairment losses recognized | 10,802 | 353 | 155,334 | 105,815 |
Disposals | (7,774,818) | (253,913) | (7,114,817) | (10,151,428) |
Disposal of subsidiaries | (24,974,206) | |||
Reclassification | 7,674 | 250 | 365,180 | 142,234 |
Acquisitions through business combinations | 728,504 | 23,792 | 1,067 | |
Effect of foreign currency exchange differences | (1,874,653) | (61,223) | 2,853,622 | (2,813,158) |
Ending balance | 363,866,089 | 11,883,282 | 331,365,217 | 295,286,082 |
Other equipment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 3,401,543 | |||
Ending balance | 3,019,031 | 98,597 | 3,401,543 | |
Other equipment [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 14,354,608 | 468,798 | 14,601,044 | 16,870,978 |
Additions | 141,158 | 4,610 | 137,208 | 135,439 |
Disposals | (1,441,685) | (47,083) | (1,176,897) | (2,144,766) |
Disposal of subsidiaries | (1,247,326) | |||
Reclassification | 992,109 | 32,401 | 560,828 | 1,181,455 |
Acquisitions through business combinations | 133,867 | 4,372 | 3,108 | |
Effect of foreign currency exchange differences | (88,199) | (2,880) | 232,425 | (197,844) |
Ending balance | 14,091,858 | 460,218 | 14,354,608 | 14,601,044 |
Other equipment [member] | Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 10,953,065 | 357,710 | 10,672,760 | 12,170,660 |
Depreciation expense | 1,481,707 | 48,390 | 1,609,023 | 1,836,523 |
Impairment losses recognized | 769 | 25 | 5,346 | 5,036 |
Disposals | (1,431,696) | (46,757) | (1,138,221) | (2,065,174) |
Disposal of subsidiaries | (1,100,858) | |||
Reclassification | 35,200 | 1,150 | (365,180) | (18,218) |
Acquisitions through business combinations | 126,713 | 4,138 | 2,452 | |
Effect of foreign currency exchange differences | (92,931) | (3,035) | 169,337 | (157,661) |
Ending balance | 11,072,827 | 361,621 | 10,953,065 | 10,672,760 |
Construction in progress and machinery under installation [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 18,073,406 | |||
Ending balance | 20,765,193 | 678,158 | 18,073,406 | |
Construction in progress and machinery under installation [member] | Cost [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Beginning balance | 18,073,406 | 590,248 | 16,932,273 | 13,853,465 |
Additions | 44,017,796 | 1,437,551 | 72,392,895 | 69,105,086 |
Disposals | (9,457) | (309) | (6,271) | (32,960) |
Disposal of subsidiaries | (1,237,431) | |||
Reclassification | (41,394,745) | (1,351,886) | (71,530,690) | (64,884,288) |
Acquisitions through business combinations | 167,477 | 5,470 | 4,852 | |
Effect of foreign currency exchange differences | (89,284) | (2,916) | 285,199 | 123,549 |
Ending balance | $ 20,765,193 | $ 678,158 | $ 18,073,406 | $ 16,932,273 |
Property, Plant and Equipment_2
Property, Plant and Equipment - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Accumulated depreciation, amortisation and impairment [member] | ||||
Disclosure of detailed information about property, plant and equipment [Line Items] | ||||
Impairment losses recognized property plant and equipment | $ 146,570 | $ 4,787 | $ 405,399 | $ 126,766 |
Property, Plant and Equipment_3
Property, Plant and Equipment - Summary of Property, Plant and Equipment Depreciated Useful Lives (Detail) | 12 Months Ended |
Dec. 31, 2023 | |
Bottom of range [member] | Land Improvements [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 7 |
Bottom of range [member] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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] | Land Improvements [Member] | |
Disclosure of detailed information about property, plant and equipment [Line Items] | |
Property, plant and equipment useful lives | 30 |
Top of range [member] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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] | Buildings and improvements [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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | $ 11,442,266 | $ 11,060,783 | $ 373,686 | ||
Additions to right-of-use assets | 1,680,516 | $ 54,883 | 2,140,942 | $ 3,239,770 | |
Depreciation charge for right-of-use assets | 1,304,020 | 42,587 | 1,468,040 | 1,114,950 | |
Land [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 7,111,397 | 7,342,703 | 232,247 | ||
Depreciation charge for right-of-use assets | 246,617 | 8,054 | 236,673 | 217,674 | |
Buildings and improvements [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 4,081,525 | 3,411,750 | 133,296 | ||
Depreciation charge for right-of-use assets | 726,510 | 23,727 | 660,276 | 509,746 | |
Machinery and equipment [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 179,270 | 237,260 | 5,855 | ||
Depreciation charge for right-of-use assets | 292,936 | 9,567 | 538,639 | 356,052 | |
Other equipment [member] | |||||
Disclosure of quantitative information about right-of-use assets [line items] | |||||
Carrying amounts | 70,074 | 69,070 | $ 2,288 | ||
Depreciation charge for right-of-use assets | $ 37,957 | $ 1,239 | $ 32,452 | $ 31,478 |
Lease Arrangements - Summary _2
Lease Arrangements - Summary of Lease Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Lease liabilities [abstract] | |||
Current | $ 1,062,239 | $ 34,691 | $ 979,612 |
Non-current | $ 7,159,767 | $ 233,826 | $ 6,728,875 |
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, 2023 | Dec. 31, 2022 |
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, 2023 | |
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 | 51 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 | 27 years |
Lease Arrangements - Summary _4
Lease Arrangements - Summary of Other Related Lease Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | |
Disclosure of detailed information about property, plant and equipment [abstract] | |||
Expenses relating to short-term leases | $ 316,799 | $ 10,346 | $ 431,613 |
Expenses relating to low-value assets leases | 3,913 | 128 | 3,242 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities | 124,883 | 4,078 | 126,584 |
Total cash outflow for leases | $ 1,856,816 | $ 60,641 | $ 2,494,384 |
Investment Properties - Summary
Investment Properties - Summary of Investment Properties (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | $ 21,729,092 | $ 22,144,787 | ||
Depreciation expenses | 1,091,879 | $ 35,659 | 1,107,014 | $ 751,047 |
Ending balance | 20,169,116 | 658,691 | 21,729,092 | 22,144,787 |
Land [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 35,572 | 35,572 | ||
Ending balance | 35,572 | 1,162 | 35,572 | 35,572 |
Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 12,889,336 | 13,103,952 | ||
Ending balance | 11,808,566 | 385,649 | 12,889,336 | 13,103,952 |
Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 8,804,184 | 9,005,263 | ||
Ending balance | 8,324,978 | 271,880 | 8,804,184 | 9,005,263 |
Cost [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 26,968,895 | 880,761 | 26,454,348 | 14,597,683 |
Additions | 35,304 | 1,153 | 114,786 | |
Disposals | (9,770) | (5,350) | ||
Disposal of subsidiaries | (1,377,599) | |||
Reclassification | (194,821) | (6,363) | 28,844 | 13,215,879 |
Effects of foreign currency exchange differences | (469,360) | (15,328) | 380,687 | 23,735 |
Ending balance | 26,340,018 | 860,223 | 26,968,895 | 26,454,348 |
Cost [member] | Land [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 35,572 | 1,162 | 35,572 | 35,965 |
Reclassification | 0 | (393) | ||
Effects of foreign currency exchange differences | 0 | |||
Ending balance | 35,572 | 1,162 | 35,572 | 35,572 |
Cost [member] | Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 16,757,443 | 547,271 | 16,376,098 | 7,822,805 |
Additions | 35,304 | 1,153 | 114,786 | |
Disposals | (9,770) | (5,350) | ||
Disposal of subsidiaries | (1,290,187) | |||
Reclassification | (182,588) | (5,963) | 39,158 | 9,818,133 |
Effects of foreign currency exchange differences | (298,273) | (9,741) | 237,171 | 30,697 |
Ending balance | 16,311,886 | 532,720 | 16,757,443 | 16,376,098 |
Cost [member] | Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 10,175,880 | 332,328 | 10,042,678 | 6,738,913 |
Disposal of subsidiaries | (87,412) | |||
Reclassification | (12,233) | (400) | (10,314) | 3,398,139 |
Effects of foreign currency exchange differences | (171,087) | (5,587) | 143,516 | (6,962) |
Ending balance | 9,992,560 | 326,341 | 10,175,880 | 10,042,678 |
Accumulated depreciations [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 5,239,803 | 171,124 | 4,309,561 | 2,059,600 |
Depreciation expenses | 1,091,879 | 35,659 | 1,107,014 | 751,047 |
Disposals | (8,354) | (3,671) | ||
Disposal of subsidiaries | (590,349) | |||
Reclassification | (55,340) | (1,808) | (210,817) | 2,093,115 |
Effects of foreign currency exchange differences | (105,440) | (3,443) | 42,399 | (181) |
Ending balance | 6,170,902 | 201,532 | 5,239,803 | 4,309,561 |
Accumulated depreciations [member] | Buildings and improvements [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 3,868,107 | 126,326 | 3,272,146 | 1,342,467 |
Depreciation expenses | 766,322 | 25,027 | 779,431 | 482,625 |
Disposals | (8,354) | (3,671) | ||
Disposal of subsidiaries | (570,403) | |||
Reclassification | (51,031) | (1,667) | (198,631) | 2,014,201 |
Effects of foreign currency exchange differences | (80,078) | (2,615) | 23,515 | 6,927 |
Ending balance | 4,503,320 | 147,071 | 3,868,107 | 3,272,146 |
Accumulated depreciations [member] | Right-of-use assets [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Beginning balance | 1,371,696 | 44,798 | 1,037,415 | 717,133 |
Depreciation expenses | 325,557 | 10,632 | 327,583 | 268,422 |
Disposal of subsidiaries | (19,946) | |||
Reclassification | (4,309) | (141) | (12,186) | 78,914 |
Effects of foreign currency exchange differences | (25,362) | (828) | 18,884 | (7,108) |
Ending balance | $ 1,667,582 | $ 54,461 | $ 1,371,696 | $ 1,037,415 |
Investment Properties - Additio
Investment Properties - Additional Information (Detail) - TWD ($) $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of detailed information about investment property [line items] | |||
Adjustment to rent income | $ 114,538 | $ 3,865 | |
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 | ||
Top of range [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Operating lease Term | 20 years |
Investment Properties - Summa_2
Investment Properties - Summary of Maturity Analysis Of Operating Lease Payments (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | $ 7,443,573 | $ 243,095 | $ 8,474,870 |
Year 1 [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | 1,596,827 | 52,150 | 1,683,010 |
Year 2 [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | 1,333,442 | 43,548 | 1,380,058 |
Year 3 [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | 1,154,877 | 37,716 | 1,119,779 |
Year 4 [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | 893,353 | 29,176 | 990,867 |
Year 5 [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | 687,266 | 22,445 | 808,851 |
Year 6 onwards [member] | |||
Disclosure of detailed information about investment property [line items] | |||
Undiscounted operating lease payments to be received | $ 1,777,808 | $ 58,060 | $ 2,492,305 |
Investment Properties - Investm
Investment Properties - Investment Properties Depreciated on a Straight-Line Basis Over Useful Lives (Detail) | 12 Months Ended |
Dec. 31, 2023 | |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) |
Disclosure of detailed information about investment property [line items] | ||||
Fair value | $ 20,169,116 | $ 658,691 | $ 21,729,092 | $ 22,144,787 |
Fair value [member] | Level 3 of fair value hierarchy [member] | ||||
Disclosure of detailed information about investment property [line items] | ||||
Fair value | $ 34,789,532 | $ 1,136,170 | $ 36,869,289 |
Goodwill - Summary of Goodwill
Goodwill - Summary of Goodwill (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | $ 52,313,399 | $ 1,708,472 | $ 52,072,413 | $ 52,709,053 |
Acquisitions through business combinations | 5,147 | 168 | ||
Disposal of subsidiaries | (310,711) | |||
Effect of foreign currency exchange differences | 85,870 | 2,804 | 240,986 | (325,929) |
Ending balance | 52,404,416 | 1,711,444 | 52,313,399 | 52,072,413 |
Cost [member] | ||||
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | 54,727,512 | 1,787,313 | 54,486,526 | 55,123,166 |
Acquisitions through business combinations | 5,147 | 168 | ||
Disposal of subsidiaries | (310,711) | |||
Effect of foreign currency exchange differences | 85,870 | 2,804 | 240,986 | (325,929) |
Ending balance | 54,818,529 | 1,790,285 | 54,727,512 | 54,486,526 |
Accumulated impairment [Member] | ||||
Disclosure of reconciliation of changes in goodwill [line items] | ||||
Beginning balance | 2,414,113 | 78,841 | 2,414,113 | 2,414,113 |
Ending balance | $ 2,414,113 | $ 78,841 | $ 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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($) |
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | $ 52,404,416 | $ 1,711,444 | $ 52,313,399 | $ 1,708,472 | $ 52,072,413 | $ 52,709,053 |
Packaging segment [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | 35,426,817 | 1,156,983 | 35,427,102 | |||
Testing segment [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | 13,414,094 | 438,083 | 13,414,275 | |||
EMS Segment [Member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | 3,415,404 | 111,541 | 3,323,920 | |||
All other segments [member] | ||||||
Disclosure of information for cash-generating units [line items] | ||||||
Goodwill | $ 148,101 | $ 4,837 | $ 148,101 |
Goodwill - Additional Informati
Goodwill - Additional Information (Detail) - TWD ($) $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
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 | 13.83% | 8.65% | 10.27% |
Top of range [member] | |||
Disclosure of reconciliation of changes in goodwill [line items] | |||
Discount rate applied to cash flow projections | 14.08% | 14.64% | 15.76% |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | $ 21,177,708 | |||
Amortization expense | 3,906,483 | $ 127,579 | $ 3,931,079 | $ 4,054,120 |
Ending balance | 17,820,133 | 581,977 | 21,177,708 | |
Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 40,825,968 | 1,333,312 | 40,205,066 | 40,355,771 |
Additions | 527,786 | 17,236 | 491,868 | 1,233,019 |
Disposals or derecognition | (936,920) | (30,599) | (50,313) | (324,321) |
Disposal of subsidiaries | (801,642) | |||
Acquisition through business combinations | 622 | |||
Effect of foreign currency exchange differences | 40,712 | 1,329 | 179,347 | (258,383) |
Ending balance | 40,457,546 | 1,321,278 | 40,825,968 | 40,205,066 |
Accumulated depreciation and impairment [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 19,648,260 | 641,681 | 15,641,359 | 12,644,000 |
Amortization expense | 3,906,483 | 127,579 | 3,931,079 | 4,054,120 |
Impairment losses recognized | 715 | |||
Disposals or derecognition | (923,567) | (30,163) | (40,009) | (310,285) |
Disposal of subsidiaries | (634,693) | |||
Acquisition through business combinations | 222 | |||
Effect of foreign currency exchange differences | 6,237 | 204 | 115,116 | (112,005) |
Ending balance | 22,637,413 | 739,301 | 19,648,260 | 15,641,359 |
Customer relationships [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 6,974,365 | |||
Ending balance | 5,949,623 | 194,305 | 6,974,365 | |
Customer relationships [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 11,736,181 | 383,285 | 11,704,605 | 11,890,283 |
Disposals or derecognition | 0 | 0 | 0 | (102,637) |
Effect of foreign currency exchange differences | 26,380 | 861 | 31,576 | (83,041) |
Ending balance | 11,762,561 | 384,146 | 11,736,181 | 11,704,605 |
Customer relationships [Member] | Accumulated depreciation and impairment [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 4,761,816 | 155,513 | 3,713,649 | 2,769,983 |
Amortization expense | 1,047,282 | 34,203 | 1,043,852 | 1,049,759 |
Disposals or derecognition | 0 | 0 | 0 | (102,637) |
Effect of foreign currency exchange differences | 3,840 | 125 | 4,315 | (3,456) |
Ending balance | 5,812,938 | 189,841 | 4,761,816 | 3,713,649 |
Computer software [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 2,310,815 | |||
Ending balance | 1,878,509 | 61,349 | 2,310,815 | |
Computer software [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 7,616,109 | 248,730 | 7,051,694 | 6,966,449 |
Additions | 537,261 | 17,546 | 459,954 | 1,193,060 |
Disposals or derecognition | (905,947) | (29,587) | (37,442) | (150,670) |
Disposal of subsidiaries | (789,998) | |||
Acquisition through business combinations | 622 | |||
Effect of foreign currency exchange differences | 12,970 | 424 | 141,903 | (167,769) |
Ending balance | 7,260,393 | 237,113 | 7,616,109 | 7,051,694 |
Computer software [Member] | Accumulated depreciation and impairment [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 5,305,294 | 173,263 | 4,271,971 | 4,170,576 |
Amortization expense | 970,413 | 31,692 | 957,708 | 971,190 |
Impairment losses recognized | 715 | |||
Disposals or derecognition | (894,767) | (29,222) | (31,456) | (139,907) |
Disposal of subsidiaries | (626,338) | |||
Acquisition through business combinations | 222 | |||
Effect of foreign currency exchange differences | 944 | 31 | 106,356 | (103,772) |
Ending balance | 5,381,884 | 175,764 | 5,305,294 | 4,271,971 |
Patents and acquired specific technology [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 11,829,167 | |||
Ending balance | 9,948,539 | 324,903 | 11,829,167 | |
Patents and acquired specific technology [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 21,317,352 | 696,191 | 21,315,241 | 21,319,179 |
Additions | 1,350 | 44 | 500 | 2,000 |
Disposals or derecognition | 0 | 0 | 0 | |
Disposal of subsidiaries | (5,401) | |||
Effect of foreign currency exchange differences | (807) | (27) | 1,611 | (537) |
Ending balance | 21,317,895 | 696,208 | 21,317,352 | 21,315,241 |
Patents and acquired specific technology [Member] | Accumulated depreciation and impairment [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 9,488,185 | 309,869 | 7,584,837 | 5,598,966 |
Amortization expense | 1,881,980 | 61,462 | 1,901,835 | 1,991,641 |
Impairment losses recognized | 0 | |||
Disposals or derecognition | 0 | 0 | 0 | |
Disposal of subsidiaries | (5,288) | |||
Effect of foreign currency exchange differences | (809) | (26) | 1,513 | (482) |
Ending balance | 11,369,356 | 371,305 | 9,488,185 | 7,584,837 |
Others [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 63,361 | |||
Ending balance | 43,462 | 1,420 | 63,361 | |
Others [Member] | Cost [member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 156,326 | 5,106 | 133,526 | 179,860 |
Additions | (10,825) | (354) | 31,414 | 37,959 |
Disposals or derecognition | (30,973) | (1,012) | (12,871) | (71,014) |
Disposal of subsidiaries | (6,243) | |||
Effect of foreign currency exchange differences | 2,169 | 71 | 4,257 | (7,036) |
Ending balance | 116,697 | 3,811 | 156,326 | 133,526 |
Others [Member] | Accumulated depreciation and impairment [Member] | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Beginning balance | 92,965 | 3,036 | 70,902 | 104,475 |
Amortization expense | 6,808 | 222 | 27,684 | 41,530 |
Impairment losses recognized | 0 | |||
Disposals or derecognition | (28,800) | (941) | (8,553) | (67,741) |
Disposal of subsidiaries | (3,067) | |||
Effect of foreign currency exchange differences | 2,262 | 74 | 2,932 | (4,295) |
Ending balance | $ 73,235 | $ 2,391 | $ 92,965 | $ 70,902 |
Other Intangible Assets - Sum_2
Other Intangible Assets - Summary of Other Intangible Assets Useful Lives (Detail) | 12 Months Ended |
Dec. 31, 2023 | |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Less: financial liabilities for hedging - current | $ (12,516,971) | $ (408,784) | $ (12,204,620) |
Short-term borrowings | 37,737,217 | 1,232,437 | 34,526,510 |
Short Term Bank Loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Secured bank loans, annual interest rates were 2.73%-3.63% and 4.80%-5.40% as of December 31, 2022 and 2023, respectively | 354,064 | 11,563 | 772,896 |
Unsecured bank loans, annual interest rates were 1.42%-6.50% and 1.55%-7.57% as of December 31, 2022 and 2023, respectively | 49,900,124 | 1,629,658 | 45,958,234 |
Borrowings | 50,254,188 | 1,641,221 | 46,731,130 |
Less: financial liabilities for hedging - current | 12,516,971 | 408,784 | 12,204,620 |
Short-term borrowings | $ 37,737,217 | $ 1,232,437 | $ 34,526,510 |
Borrowings - Summary of Short_2
Borrowings - Summary of Short Term Borrowings (Parenthetical) (Detail) | Dec. 31, 2023 | Dec. 31, 2022 |
Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.53% | |
Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.54% | |
Secured Loan [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 4.80% | 2.73% |
Secured Loan [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 5.40% | 3.63% |
Unsecured Loan [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.55% | 1.42% |
Unsecured Loan [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 7.57% | 6.50% |
Borrowings - Summary of Bank Lo
Borrowings - Summary of Bank Loans (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Less: current portion | $ 4,096,255 | $ 133,777 | $ 5,041,841 |
Noncurrent portion | 81,364,448 | 2,657,232 | 94,947,610 |
Bank loans [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 85,460,703 | 2,791,009 | 87,991,698 |
Less: current portion | 4,096,255 | 133,777 | 5,041,841 |
Noncurrent portion | 81,364,448 | 2,657,232 | 82,949,857 |
Bank loans [member] | Cost [member] | Other loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | 77,318,195 | 2,525,088 | 79,657,893 |
Bank loans [member] | Cost [member] | Mortgage loans [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term borrowings | $ 8,142,508 | $ 265,921 | $ 8,333,805 |
Borrowings - Summary of Bank _2
Borrowings - Summary of Bank Loans (Parenthetical) (Detail) | Dec. 31, 2023 | Dec. 31, 2022 |
Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.53% | |
Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.54% | |
Other loans [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.43% | 1.43% |
Other loans [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 5.91% | 5.26% |
Mortgage loans [Member] | Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 2.95% | 2.85% |
Mortgage loans [Member] | Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 3.65% | 4.40% |
Borrowings - Summary of Bills P
Borrowings - Summary of Bills Payable (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | $ 11,997,753 | ||
Unamortized Discounts [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 2,247 | ||
Longterm Bills Payable [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 12,000,000 | ||
Short-term Bills Payable [member] | Commercial Papers [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Short Term Bills Payable | $ 2,787,340 | $ 91,030 | |
Short-term Bills Payable [member] | Gross carrying amount [member] | Commercial Papers [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Short Term Bills Payable | 2,790,000 | 91,117 | |
Short-term Bills Payable [member] | Unamortized Discounts [member] | Commercial Papers [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Short Term Bills Payable | $ 2,660 | $ 87 | |
Ta Ching Bills Finance Corporation [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | 3,000,000 | ||
Cathay United Bank [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Long-term bills payable | $ 9,000,000 |
Borrowings - Summary of Bills_2
Borrowings - Summary of Bills Payable (Parenthetical) (Detail) | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Bottom of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.53% | |
Top of range [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Annual interest rates | 1.54% | |
Ta Ching Bills Finance Corporation [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings maturity | January 2023 and March 2023 | |
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% | |
Cathay United Bank [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings maturity | March 2023 | |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | $ 45,009,486 | $ 1,469,937 | $ 47,850,324 |
Noncurrent portion | 20,489,434 | 669,152 | 42,851,353 |
Less: current portion of bonds payable | 24,520,052 | 800,785 | 4,998,971 |
Cost [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 45,093,247 | 1,472,673 | 48,244,760 |
Cost [member] | Repayable at maturity in January 2023 [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 0 | 0 | 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 | 140,431 | 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 | 212,280 | 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 | 114,304 | 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 | 326,584 | 10,000,000 |
Cost [member] | Repayable at maturity in August 2023 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 0 | 0 | 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 | 163,292 | 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 | 65,317 | 2,000,000 |
Cost [member] | Repayable at maturity in October 2024 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 3,102,400 | 101,319 | 3,102,400 |
Cost [member] | Repayable at Maturity in March 2027 [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | 10,690,847 | 349,146 | 8,842,360 |
Discounts on bonds payable [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Bonds payable | $ 83,761 | $ 2,736 | $ 394,436 |
Bonds Payable - Summary of Bo_2
Bonds Payable - Summary of Bonds Payable (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands | Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2022 TWD ($) |
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 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 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 March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Notional Amount | ¥ | ¥ 2,466,050 | ¥ 2,005,324 | ||
Interest Rate Period One [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.10% | 0.10% | ||
Interest Rate Period One [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.10% | 0.10% | ||
Interest Rate Period Two [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.20% | 0.20% | ||
Interest Rate Period Two [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.20% | 0.20% | ||
Interest Rate Period Three [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.60% | 0.60% | ||
Interest Rate Period Three [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 0.60% | 0.60% | ||
Interest Rate Period Four [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 1.30% | 1.30% | ||
Interest Rate Period Four [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 1.30% | 1.30% | ||
Interest Rate Period Five [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 1.80% | 1.80% | ||
Interest Rate Period Five [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 1.80% | 1.80% | ||
Interest Rate Period Six [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 2% | 2% | ||
Interest Rate Period Six [Member] | Repayable at Maturity in March 2027 [Member] | ||||
Disclosure of detailed information about borrowings [line items] | ||||
Interest rate | 2% | 2% |
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, 2023 | Dec. 31, 2022 | |
Bottom of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Borrowings, interest rate | 1.53% | ||
Top of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Borrowings, interest rate | 1.54% | ||
USISH Bonds [Member] | USIE Investor [Member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Borrowings | ¥ 983,828 | ||
Disposal of bonds | ¥ 1,657,974 | ||
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 | ¥ 19.06 | |
Percentage of current conversion price on Stock Exchange | 80% | ||
Percentage of par value on USISH Bonds | 102% | ||
Debt conversion, original debt, amount | ¥ 122 | ||
Debt conversion, converted Instrument, shares issued | 6,000 | ||
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Subclassifications of assets, liabilities and equities [abstract] | |||
Accrued salary and bonus | $ 13,726,474 | $ 448,285 | $ 14,759,907 |
Payables for property, plant and equipment | 10,810,065 | 353,039 | 16,704,590 |
Accrued employees' compensation and remuneration to directors and supervisors | 5,680,710 | 185,523 | 10,012,636 |
Accrued employee insurance | 1,260,237 | 41,157 | 1,325,330 |
Accrued utilities | 855,475 | 27,939 | 847,905 |
Others | 11,909,924 | 388,959 | 13,464,732 |
Other payables | $ 44,242,885 | $ 1,444,902 | $ 57,115,100 |
Retirement Benefit Plans - Addi
Retirement Benefit Plans - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of defined benefit plans [line items] | |||||
Percentage of monthly pension contributions | 6% | 6% | |||
Pension costs | $ 209,978 | $ 6,857 | $ 188,141 | $ 214,599 | |
Expected contribution to defined benefit plans | 547,179 | ||||
Expected contribution to defined benefit plans in 2023 | 600,399 | 19,608 | |||
Pension plans for executive managers [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Pension costs | 11,898 | 389 | 7,735 | 32,836 | |
Accrued pension liabilities | 383,805 | 381,512 | $ 12,534 | ||
Gains (losses) on remeasurements of defined benefit plans | $ 954 | $ 31 | $ 3,778 | $ 17,292 | |
Bottom of range [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Average duration of the defined benefit obligation | 7 years | 7 years | 6 years | ||
Top of range [member] | |||||
Disclosure of defined benefit plans [line items] | |||||
Average duration of the defined benefit obligation | 13 years | 13 years | 13 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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($) |
Disclosure of net defined benefit liability (asset) [abstract] | ||||||
Present value of the defined benefit obligation | $ 10,193,848 | $ 332,915 | $ 10,261,997 | |||
Fair value of the plan assets | (6,617,058) | (216,103) | (6,477,877) | |||
Present value of unfunded defined benefit obligation | 3,576,790 | 116,812 | 3,784,120 | $ 123,583 | $ 5,561,596 | $ 6,196,840 |
Recorded under other payables | (20,281) | (662) | (88,983) | |||
Recorded under other non-current assets | 181,844 | 5,939 | 248,843 | |||
Net defined benefit liability | $ 3,738,353 | $ 122,089 | $ 3,943,980 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | $ 3,784,120 | $ 123,583 | $ 5,561,596 | $ 6,196,840 |
Current service cost | 126,956 | 4,146 | 141,458 | 173,307 |
Past service cost and loss on settlements | 1,194 | 39 | (100) | (10,284) |
Net interest expense (income) | 62,108 | 2,029 | 39,048 | 18,740 |
Recognized in profit or loss | 198,080 | 6,469 | 180,406 | 181,763 |
Return on plan assets (excluding amounts included in net interest) | (9,327) | (305) | (324,510) | (42,636) |
Changes in financial assumptions | 391,077 | 12,772 | (1,053,680) | (418,542) |
Experience adjustments | (309,843) | (10,119) | 217,658 | 242,896 |
Changes in demographic assumptions | (6,476) | (211) | (507) | 160,156 |
Recognized in other comprehensive income | 65,431 | 2,137 | (1,161,039) | (58,126) |
Other termination benefit cost | 7,822 | 255 | ||
Contributions from the employer | (597,870) | (19,526) | (736,508) | (542,584) |
Benefits paid from the pension fund | 0 | 0 | 0 | 6,023 |
Benefits paid from the Group | (79,659) | (2,602) | (115,695) | (80,603) |
Liabilities extinguished on settlement | (2,830) | (92) | (2,920) | |
Business combinations | 46,291 | |||
Liabilities assumed in a business combination | 188,364 | 6,152 | ||
Exchange differences on foreign plans | 21,154 | 691 | 58,280 | (188,008) |
Ending balance | 3,576,790 | 116,812 | 3,784,120 | 5,561,596 |
Defined benefit obligation [member] | ||||
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | 10,261,997 | 335,140 | 11,424,860 | 12,159,145 |
Current service cost | 126,956 | 4,146 | 141,458 | 173,307 |
Past service cost and loss on settlements | 1,194 | 39 | (100) | (10,284) |
Net interest expense (income) | 236,102 | 7,711 | 118,489 | 78,501 |
Recognized in profit or loss | 372,074 | 12,151 | 259,847 | 241,524 |
Return on plan assets (excluding amounts included in net interest) | 0 | 0 | 0 | 0 |
Changes in financial assumptions | 391,077 | 12,772 | (1,053,680) | (418,542) |
Experience adjustments | (309,843) | (10,119) | 217,658 | 242,896 |
Changes in demographic assumptions | (6,476) | (211) | (507) | 160,156 |
Recognized in other comprehensive income | 74,758 | 2,442 | (836,529) | (15,490) |
Other termination benefit cost | 7,822 | 255 | ||
Contributions from the employer | 0 | 0 | 0 | 0 |
Benefits paid from the pension fund | (609,975) | (19,921) | (571,930) | (556,419) |
Benefits paid from the Group | (79,659) | (2,602) | (115,695) | (80,603) |
Liabilities extinguished on settlement | (2,830) | (92) | (2,920) | |
Business combinations | 46,291 | |||
Liabilities assumed in a business combination | 188,364 | 6,152 | ||
Exchange differences on foreign plans | (10,881) | (355) | 104,364 | (369,588) |
Ending balance | 10,193,848 | 332,915 | 10,261,997 | 11,424,860 |
Fair value of plan assets [member] | ||||
Disclosure of net defined benefit liability (asset) [line items] | ||||
Beginning balance | (6,477,877) | (211,557) | (5,863,264) | (5,962,305) |
Current service cost | 0 | 0 | 0 | 0 |
Past service cost and loss on settlements | 0 | 0 | 0 | |
Net interest expense (income) | (173,994) | (5,682) | (79,441) | (59,761) |
Recognized in profit or loss | (173,994) | (5,682) | (79,441) | (59,761) |
Return on plan assets (excluding amounts included in net interest) | (9,327) | (305) | (324,510) | (42,636) |
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 | (9,327) | (305) | (324,510) | (42,636) |
Other termination benefit cost | 0 | 0 | ||
Contributions from the employer | (597,870) | (19,526) | (736,508) | (542,584) |
Benefits paid from the pension fund | 609,975 | 19,921 | 571,930 | 562,442 |
Benefits paid from the Group | 0 | 0 | 0 | 0 |
Liabilities extinguished on settlement | 0 | 0 | 0 | |
Business combinations | 0 | |||
Exchange differences on foreign plans | 32,035 | 1,046 | (46,084) | 181,580 |
Ending balance | $ (6,617,058) | $ (216,103) | $ (6,477,877) | $ (5,863,264) |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of fair value of plan assets [abstract] | |||
Cash | $ 2,373,133 | $ 77,503 | $ 2,351,189 |
Equity instruments | 2,872,293 | 93,805 | 2,839,966 |
Debt instruments | 1,117,087 | 36,482 | 1,079,917 |
Others | 254,545 | 8,313 | 206,805 |
Total | $ 6,617,058 | $ 216,103 | $ 6,477,877 |
Retirement Benefit Plans - Su_4
Retirement Benefit Plans - Summary of Key Assumptions Used for the Actuarial Valuations (Detail) | Dec. 31, 2023 | Dec. 31, 2022 |
Bottom of range [member] | ||
Disclosure of defined benefit plans [line items] | ||
Discount rates | 0.16% | 0.05% |
Expected rates of salary increase | 1% | 1% |
Top of range [member] | ||
Disclosure of defined benefit plans [line items] | ||
Discount rates | 4.91% | 5.63% |
Expected rates of salary increase | 4.06% | 3.96% |
Retirement Benefit Plans - Su_5
Retirement Benefit Plans - Summary of Sensitivity Analysis on Defined Obligations (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 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 | $ (421,758) | $ (13,774) | $ (437,529) |
Change in defined obligation due to decrease in actuarial assumption | 455,520 | 14,877 | 472,595 |
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 | 425,080 | 13,882 | 444,815 |
Change in defined obligation due to decrease in actuarial assumption | $ (397,988) | $ (12,998) | $ (416,488) |
Retirement Benefit Plans - Su_6
Retirement Benefit Plans - Summary of Maturity Analysis of Undiscounted Pension Benefit (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | $ 13,416,843 | $ 438,173 | $ 13,337,318 |
Less than 1 year [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | 675,526 | 22,062 | 646,243 |
1-5 years [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | 2,719,262 | 88,807 | 2,760,990 |
More than 5 years [member] | |||
Disclosure of defined benefit plans [line items] | |||
Maturity analysis of undiscounted pension benefit | $ 10,022,055 | $ 327,304 | $ 9,930,085 |
Equity - Summary of Share Capit
Equity - Summary of Share Capital (Detail) shares in Thousands, $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) shares | Dec. 31, 2023 USD ($) shares | Dec. 31, 2022 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) | 4,385,465 | 4,385,465 | 4,367,984 |
Share capital authorized | $ 55,000,000 | $ 1,796,212 | $ 55,000,000 |
Share capital reserved Employee share options | $ 4,000,000 | $ 130,634 | $ 4,000,000 |
Equity - Additional Information
Equity - Additional Information (Detail) | 12 Months Ended | |||
Dec. 31, 2023 shares $ / shares | Dec. 31, 2022 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 | 314,328,000 | ||
Ordinary shares [member] | ||||
Disclosure of classes of share capital [line items] | ||||
Number of shares outstanding | 314,328,000 | 157,164,000 | ||
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of classes of share capital [abstract] | |||
Issuance of ordinary shares | $ 15,737,752 | $ 513,970 | $ 15,072,129 |
Merger by share exchange | 117,693,658 | 3,843,686 | 117,693,658 |
Difference between consideration and the carrying amount of the subsidiaries' net assets during actual disposal or acquisition | 3,240,987 | 105,845 | 3,240,987 |
Exercised employee share options | 3,503,786 | 114,428 | 2,943,447 |
Treasury share transactions | 679,791 | 22,201 | 38,404 |
Donations from shareholders | 471,894 | 15,411 | 471,894 |
Expired share options | 646,773 | 21,122 | 646,447 |
Capital surplus deficit distributed as cash dividends | 141,974,641 | 4,636,663 | 140,106,966 |
Changes in percentage of ownership interest in subsidiaries | 208,310 | 6,803 | 117,537 |
Share of changes in capital surplus of associates accounted for using the equity method | 21,584 | 705 | 18,329 |
Dividends that the claim period has elapsed and unclaimed by shareholders | 6,130 | 200 | 6,043 |
Exercised disgorgement | 326 | 11 | 326 |
Capital surplus offset deficit | 236,350 | 7,719 | 142,235 |
Employee share options | 1,904,176 | 62,187 | 1,425,171 |
Employee restricted stock awards | (49,650) | (1,621) | 778,387 |
Others | 207,109 | 6,764 | 154,731 |
Capital surplus for other purpose | 2,061,635 | 67,330 | 2,358,289 |
Capital surplus | $ 144,272,626 | $ 4,711,712 | $ 142,607,490 |
Equity - Schedule of appropriat
Equity - Schedule of appropriation of retained earnings (Detail) - TWD ($) $ / shares in Units, $ in Thousands | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Dividends per share | $ 8.8 | $ 7 |
Legal reserve [member] | ||
Appropriation of earnings | $ 6,001,564 | $ 6,282,762 |
Special reserve [member] | ||
Appropriation of earnings | (6,845,501) | 798,025 |
Cash dividends [member] | ||
Appropriation of earnings | $ 38,482,083 | $ 30,501,981 |
Equity - Summary of Exchange Di
Equity - Summary of Exchange Differences on Translating Foreign Operations (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Beginning balance | $ 313,276,385 | $ 268,171,060 | $ 231,737,116 | |
Exchange differences arising on translating foreign operations | (1,536,221) | $ (50,171) | 10,326,729 | (4,094,565) |
Share from associates and joint venture accounted for using the equity method | (28,511) | (931) | (152,833) | 29,209 |
Ending balance | 314,750,655 | 10,279,251 | 313,276,385 | 268,171,060 |
Exchange differences on translating foreign operations [member] | ||||
Beginning balance | (5,529,388) | (180,581) | (15,393,646) | (11,641,939) |
Exchange differences arising on translating foreign operations | (1,488,920) | (48,626) | 9,981,949 | (3,203,730) |
Share from associates and joint venture accounted for using the equity method | (16,321) | (533) | (117,691) | 21,307 |
Disposal of foreign operations | 0 | 0 | 0 | (569,284) |
Ending balance | $ (7,034,629) | $ (229,740) | $ (5,529,388) | $ (15,393,646) |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Financial assets at fair value through other comprehensive income [line items] | ||||
Balance at January 1 | $ 1,542,271 | |||
Other comprehensive income for the year, net of income tax | 449,350 | $ 14,675 | $ 8,632,472 | $ 406,016 |
Ending balance | 1,663,737 | 54,335 | 1,542,271 | |
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 | 1,275,505 | 41,656 | 4,190,361 | 2,027,902 |
Debt instruments | (22,599) | (738) | (16,746) | 63,722 |
Equity instruments | (77,496) | (2,531) | (8,360) | (8,671) |
Share from associates and joint ventures accounted for using the equity method | 2,447,656 | 79,937 | (2,928,173) | 3,599,703 |
Other comprehensive income for the year, net of income tax | 2,347,561 | 76,668 | (2,953,279) | 3,654,754 |
Cumulative unrealized loss of equity instruments transferred to retained earnings due to disposal | 230,940 | 7,542 | 190,500 | 33,258 |
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 | (304,358) | (9,940) | (152,077) | (1,525,553) |
Ending balance | $ 3,549,648 | $ 115,926 | $ 1,275,505 | $ 4,190,361 |
Equity - Schedule Of Detailed I
Equity - Schedule Of Detailed Information About Hedges Of Net Investments Of Foreign Operations (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of detailed information about hedges [line items] | ||||
Balance at January 1 | $ 520,281 | $ 16,992 | $ 121,833 | $ (429,265) |
Foreign currency risk – loans denominated in foreign currency | (242,840) | (7,931) | 398,448 | 551,098 |
Balance at December 31 | $ 277,441 | $ 9,061 | $ 520,281 | $ 121,833 |
Equity - Summary of Unearned Em
Equity - Summary of Unearned Employee Compensation (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | |
Disclosure of Restricted Stock Awards for Employees [Abstract] | |||
Balance at January 1 | $ (432,847) | $ (14,136) | $ (1,164,991) |
Share-based payment expenses | 11,840 | 387 | 728,748 |
Valuation adjustments | 421,007 | 13,749 | 3,396 |
Balance at December 31 | $ 0 | $ 0 | $ (432,847) |
Equity - Summary of Treasury Sh
Equity - Summary of Treasury Shares (Detail) - shares shares in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Beginning balance | 72,941 | 126,008 |
Increase during the year | 1,933 | |
Decrease during the year | (55,000) | |
Ending balance | 72,941 | 72,941 |
Shares Repurchased for Cancellation [member] | ||
Beginning balance | 0 | 53,067 |
Increase during the year | 1,933 | |
Decrease during the year | (55,000) | |
Ending balance | 0 | 0 |
Shares Held by Subsidiaries [member] | ||
Beginning balance | 72,941 | 72,941 |
Increase during the year | 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, 2023 TWD ($) shares | Dec. 31, 2023 USD ($) shares | Dec. 31, 2022 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 | $ 63,981 | $ 1,959,107 |
ASE [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries (in thousands) | 67,452 | 67,452 | 67,452 |
Shares Held By Subsidiaries, Value | $ 1,762,430 | $ 57,558 | $ 1,762,430 |
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 | $ 6,423 | $ 196,677 |
Fair value [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | 9,847,103 | 321,591 | 6,849,208 |
Fair value [member] | ASE [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | 9,106,036 | 297,389 | 6,333,754 |
Fair value [member] | ASE Test, Inc. [member] | |||
Disclosure of subsidiaries [Line Items] | |||
Shares Held By Subsidiaries, Value | $ 741,067 | $ 24,202 | $ 515,454 |
Equity - Summary of Non-control
Equity - Summary of Non-controlling Interests (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Beginning balance | $ 313,276,385 | $ 268,171,060 | $ 231,737,116 | |
Share of profit for the year | 1,849,952 | $ 60,417 | 3,116,549 | 2,099,830 |
Other comprehensive income (loss) for the year | ||||
Exchange difference on translating foreign operations | (1,536,221) | (50,171) | 10,326,729 | (4,094,565) |
Share in other comprehensive income (loss) from associates accounted for using the equity method | (28,511) | (931) | (152,833) | 29,209 |
Disposal of subsidiary | (295,895) | |||
Non-controlling interest arising from capital increase of subsidiaries | 427,913 | |||
Ending balance | 314,750,655 | 10,279,251 | 313,276,385 | 268,171,060 |
Non-controlling interests [member] | ||||
Beginning balance | 18,608,124 | 607,711 | 14,544,415 | 15,622,009 |
Share of profit for the year | 1,849,952 | 60,417 | 3,116,549 | 2,099,830 |
Other comprehensive income (loss) for the year | ||||
Exchange difference on translating foreign operations | (47,301) | (1,545) | 344,780 | (321,551) |
Unrealized gain (loss) on equity instruments at FVTOCI | 26,560 | 867 | (44,852) | 50,679 |
Gain (Loss) from hedging | (69,189) | (2,260) | 110,781 | 187,502 |
Remeasurement on defined benefit plans | (15,876) | (518) | 51,582 | 1,497 |
Share in other comprehensive income (loss) from associates accounted for using the equity method | (7,514) | (245) | (35,142) | 7,902 |
Subsidiaries' buy back of their own outstanding ordinary shares (Note 31) | 0 | 0 | (312,775) | (2,748,521) |
Disposal of subsidiary | (295,895) | (9,663) | 0 | 0 |
Non-controlling interest arising from capital increase of subsidiaries | 427,913 | 13,974 | 0 | 0 |
Cash dividends distributed to non-controlling interests | (912,261) | (29,793) | (575,089) | (1,062,529) |
Non-controlling interest relating to outstanding vested employee share options granted by subsidiaries | 293,740 | 9,593 | 315,871 | 314,398 |
Equity component of convertible bonds issued by subsidiaries | 412,294 | 13,465 | 1,092,004 | 393,199 |
Ending balance | $ 20,270,547 | $ 662,003 | $ 18,608,124 | $ 14,544,415 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis of income and expense [abstract] | ||||
Rental income | $ 692,010 | $ 22,600 | $ 656,745 | $ 175,373 |
Gain on disposal of property, plant and equipment | 161,761 | 5,283 | 113,356 | 71,770 |
Royalty income | 674,859 | 22,040 | 638,867 | 135,400 |
Impairment loss on non-financial assets (Notes 15 and 19) | (146,570) | (4,787) | (327,569) | (126,766) |
Others | (60,290) | (1,969) | (67,071) | 934,052 |
Other operating income and expenses, net | $ 1,321,770 | $ 43,167 | $ 1,014,328 | $ 1,189,829 |
Profit Before Income Tax - Su_2
Profit Before Income Tax - Summary of Other Income (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis of income and expense [abstract] | ||||
Bank deposits | $ 1,510,422 | $ 49,328 | $ 646,407 | $ 529,132 |
Contracts with customers | 2,985 | 97 | 8,340 | 13,197 |
Government subsidies | 940,127 | 30,703 | 797,612 | 767,918 |
Dividends income | 256,160 | 8,366 | 278,381 | 289,852 |
Other income | $ 2,709,694 | $ 88,494 | $ 1,730,740 | $ 1,600,099 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis of income and expense [abstract] | ||||
Net gain on financial assets mandatorily at FVTPL | $ 6,155,995 | $ 201,045 | $ 10,244,928 | $ 1,199,065 |
Net loss arising on financial instruments held for trading | (4,295,484) | (140,284) | (6,137,183) | (2,689,070) |
Gain on disposal of subsidiaries (Note 30) | 529,721 | 17,300 | 0 | 17,340,418 |
Foreign exchange gains (losses), net | 998,111 | 32,597 | (2,459,474) | 1,395,054 |
Gain recognized in bargain purchase transaction (Note 29) | 33,114 | |||
Impairment loss on investments accounted for using the equity method (Note 14) | 0 | 0 | (61,206) | |
Gain (loss) on disposal of investments accounted for using the equity method | 55,795 | 1,822 | 80,317 | (67,482) |
Other gains and losses | $ 3,444,138 | $ 112,480 | $ 1,667,382 | $ 17,211,099 |
Profit Before Income Tax - Su_4
Profit Before Income Tax - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis of income and expense [abstract] | ||||
Interest on lease liabilities | $ 148,916 | $ 4,864 | $ 134,871 | $ 105,159 |
Interest on borrowings and bonds payable | 6,197,706 | 202,407 | 3,912,526 | 2,790,368 |
Total interest expense for financial liabilities measured at amortized cost | 6,346,622 | 207,271 | 4,047,397 | 2,895,527 |
Less: Amounts included in the cost of qualifying assets | ||||
Inventories related to real estate business | 0 | 0 | 0 | (71,011) |
Property, plant and equipment | (107,712) | (3,518) | (58,263) | (25,581) |
Interest expense | 6,238,910 | 203,753 | 3,989,134 | 2,798,935 |
Other finance costs | 33,176 | 1,083 | 20,648 | 32,372 |
Finance costs | $ 6,272,086 | $ 204,836 | $ 4,009,782 | $ 2,831,307 |
Profit Before Income Tax - Su_5
Profit Before Income Tax - Summary of Capitalized Borrowing Costs (Detail) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
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% | ||
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% | ||
Property, plant and equipment [member] | Bottom of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 1.46% | 0.59% | 0.48% |
Property, plant and equipment [member] | Top of range [member] | |||
Disclosure of detailed information about borrowings [line items] | |||
Annual interest capitalization rates | 6.82% | 4.22% | 1.08% |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis of income and expense [Line Items] | ||||
Property, plant and equipment | $ 51,799,481 | $ 1,691,688 | $ 48,945,756 | $ 48,604,160 |
Right-of-use assets | 1,304,020 | 42,587 | 1,468,040 | 1,114,950 |
Investment properties | 1,091,879 | 35,659 | 1,107,014 | 751,047 |
Intangible assets amortization | 3,906,483 | 127,579 | 3,931,079 | 4,054,120 |
Depreciation and amortization | 58,101,863 | 1,897,513 | 55,451,889 | 54,524,277 |
Depreciation expense | 54,195,380 | 1,769,934 | 51,520,810 | 50,470,157 |
Operating costs [member] | ||||
Analysis of income and expense [Line Items] | ||||
Intangible assets amortization | 2,433,492 | 79,474 | 2,465,837 | 2,443,870 |
Depreciation expense | 49,701,740 | 1,623,179 | 47,894,701 | 46,880,267 |
Operating expenses [member] | ||||
Analysis of income and expense [Line Items] | ||||
Intangible assets amortization | 1,472,991 | 48,105 | 1,465,242 | 1,610,250 |
Depreciation expense | $ 4,493,640 | $ 146,755 | $ 3,626,109 | $ 3,589,890 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Direct operating expense from investment property [abstract] | ||||
Direct operating expenses of investment properties that generated rental income | $ 1,593,819 | $ 52,052 | $ 1,616,197 | $ 1,422,463 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Post-employment benefits | ||||
Defined contribution plans | $ 3,671,057 | $ 119,891 | $ 3,590,439 | $ 3,489,642 |
Defined benefit plans | 209,978 | 6,857 | 188,141 | 214,599 |
Post-employment benefits | 3,881,035 | 126,748 | 3,778,580 | 3,704,241 |
Equity-settled share-based payments | 742,890 | 24,262 | 989,843 | 699,211 |
Other employee benefits | 86,893,030 | 2,837,787 | 98,404,937 | 90,412,118 |
Employee benefits expense | 91,516,955 | 2,988,797 | 103,173,360 | 94,815,570 |
Operating costs [member] | ||||
Post-employment benefits | ||||
Employee benefits expense | 58,390,785 | 1,906,949 | 65,063,705 | 61,555,563 |
Operating expense [member] | ||||
Post-employment benefits | ||||
Employee benefits expense | $ 33,126,170 | $ 1,081,848 | $ 38,109,655 | $ 33,260,007 |
Profit Before Income Tax - Addi
Profit Before Income Tax - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | |
Analysis of income and expense [Line Items] | |||
Percentage of employees' compensation | 0.25% | 0.25% | 0.25% |
Percentage of remuneration to directors | 0.40% | 0.40% | 0.40% |
Difference Between Employee Compensation Benefits And Director Remuneration Adjusted In Net Profit | $ 1,572 | $ 51 | $ 1,030 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Analysis Of Income And Expense [line items] | ||||
Employees' compensation | $ 79,385 | $ 2,593 | $ 155,398 | |
Remuneration to directors | $ 127,016 | $ 4,148 | 248,637 | |
Resolved by the board of directors [member] | ||||
Analysis Of Income And Expense [line items] | ||||
Employees' compensation | 155,463 | $ 122,000 | ||
Remuneration to directors | 247,000 | 194,000 | ||
Recognized in the consolidated financial statements [member] | ||||
Analysis Of Income And Expense [line items] | ||||
Employees' compensation | 155,398 | 121,935 | ||
Remuneration to directors | $ 248,637 | $ 195,095 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Current income tax | ||||
In respect of the current year | $ 10,117,252 | $ 330,413 | $ 16,251,844 | $ 14,533,570 |
Income tax on unappropriated earnings | (3,449,958) | (112,670) | 844,855 | 3,684,138 |
Changes in estimate for prior years | (67,074) | (2,190) | (211,631) | (129,152) |
Current income tax | 6,600,220 | 215,553 | 16,885,068 | 18,088,556 |
Deferred income tax | ||||
In respect of the current year | (1,352,999) | (44,187) | 185,726 | (95,906) |
Changes in tax rates | 2,763 | 90 | (4,425) | 18,337 |
Changes in estimate for prior years | 35,465 | 1,158 | 2,481 | 16,625 |
Effect of foreign currency exchange differences | 18,514 | 605 | 76,684 | (83,840) |
Deferred income tax | (1,296,257) | (42,334) | 260,466 | (144,784) |
Income tax expense recognized in profit or loss | $ 5,303,963 | $ 173,219 | $ 17,145,534 | $ 17,943,772 |
Income Tax - Summary of Reconci
Income Tax - Summary of Reconciliation of Income Tax Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Major components of tax expense (income) [abstract] | ||||
Profit before income tax | $ 42,611,823 | $ 1,391,634 | $ 81,763,628 | $ 80,193,769 |
Income tax expense calculated at the statutory rates | 18,763,311 | 612,780 | 35,906,719 | 33,697,736 |
Nontaxable expense (income) in determining taxable income | 1,132,092 | 36,972 | (177,734) | 357,936 |
Tax-exempt income | (7,369,986) | (240,692) | (14,789,999) | (14,578,355) |
Additional income tax on unappropriated earnings | (3,449,958) | (112,670) | 844,855 | 3,684,138 |
Income tax credits | (1,921,721) | (62,760) | (2,514,002) | (1,654,821) |
The origination and reversal of temporary differences | 69,767 | 2,278 | 1,304,931 | 78,544 |
Income tax adjustments on prior years | (31,609) | (1,032) | (209,150) | (112,527) |
Unrecognized deferred tax liability for temporary differences associated with investments | (2,557,436) | (83,522) | (3,523,716) | (6,135,120) |
Unrecognized loss carryforwards | 455,437 | 14,874 | 271,730 | 288,025 |
Withholding tax | 12,433 | 406 | 31,900 | 87,175 |
House and land transactions income tax | 201,633 | 6,585 | 0 | 0 |
Land value increment tax | 0 | 0 | 0 | 117,341 |
Capital gains tax | 0 | 0 | 0 | 2,113,700 |
Income tax expense recognized in profit or loss | $ 5,303,963 | $ 173,219 | $ 17,145,534 | $ 17,943,772 |
Income Tax - Additional Informa
Income Tax - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | |
Disclosure of income taxes [line items] | |||
Taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities recognized | $ 51,581,597 | $ 1,684,572 | $ 48,035,856 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Current and deferred tax relating to items charged or credited directly to equity [abstract] | ||||
Deferred income tax related to employee share options | $ 0 | $ 0 | $ 0 | $ (9) |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Income tax relating to components of other comprehensive income [abstract] | ||||
Deferred income tax Related to remeasurement of defined benefit plans | $ (2,214) | $ (72) | $ (208,482) | $ (19,319) |
Unrealized gain (loss) on equity instruments at fair value through other comprehensive income | (262,404) | (8,570) | 370,091 | (160,084) |
Income tax relating to investments in Debt instruments included in other comprehensive income | (5,792) | (189) | 0 | 0 |
Income tax recognized in other comprehensive income | $ (270,410) | $ (8,831) | $ 161,609 | $ (179,403) |
Income Tax - Summary of Current
Income Tax - Summary of Current Tax Assets and Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Current tax assets | |||
Tax refund receivable | $ 363,226 | $ 11,862 | $ 623,470 |
Prepaid income tax | 542,119 | 17,705 | 125,049 |
Current tax assets | 905,345 | 29,567 | 748,519 |
Current tax liabilities | |||
Income tax payable | $ 9,667,755 | $ 315,733 | $ 18,360,792 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Recognized in Profit or Loss | $ 1,296,257 | $ 42,334 | $ (260,466) | $ 144,784 |
Recognized in Other Comprehensive Income | (270,410) | (8,831) | 161,609 | (179,403) |
Recognized in Equity | 0 | 0 | 0 | (9) |
Deferred tax assets [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 6,341,772 | 207,112 | 5,369,010 | 5,477,373 |
Recognized in Profit or Loss | (65,243) | (2,130) | 940,256 | 627,367 |
Recognized in Other Comprehensive Income | (4,844) | (158) | (208,482) | (19,319) |
Recognized in Equity | (7) | |||
Exchange Differences | 123,017 | 4,017 | 240,988 | (56,432) |
Acquisitions through Business Combinations | 893 | 29 | ||
Disposal of Subsidiary | (659,972) | |||
Balance at December 31 | 6,395,595 | 208,870 | 6,341,772 | 5,369,010 |
Deferred tax liabilities [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 8,585,132 | 280,376 | 7,590,197 | 7,121,027 |
Recognized in Profit or Loss | (1,361,500) | (44,464) | 1,200,722 | 482,583 |
Recognized in Other Comprehensive Income | 265,566 | 8,673 | (370,091) | 160,084 |
Recognized in Equity | 2 | |||
Exchange Differences | 104,503 | 3,413 | 164,304 | 27,400 |
Acquisitions through Business Combinations | 4,307 | 141 | ||
Disposal of Subsidiary | (200,899) | |||
Balance at December 31 | 7,598,008 | 248,139 | 8,585,132 | 7,590,197 |
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 | 148,428 | 4,847 | 90,977 | 629,702 |
Recognized in Profit or Loss | 110,253 | 3,601 | 40,498 | (186,443) |
Exchange Differences | 7,483 | 245 | 16,953 | (7,178) |
Disposal of Subsidiary | (345,104) | |||
Balance at December 31 | 266,164 | 8,693 | 148,428 | 90,977 |
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 | 6,038,258 | 197,200 | 5,916,744 | 5,980,387 |
Recognized in Profit or Loss | (902,114) | (29,461) | 63,813 | 165,628 |
Exchange Differences | (11,093) | (362) | 57,701 | (42,437) |
Disposal of Subsidiary | (186,834) | |||
Balance at December 31 | 5,125,051 | 167,377 | 6,038,258 | 5,916,744 |
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 | 862,434 | 28,166 | 1,188,153 | 1,370,455 |
Recognized in Profit or Loss | (68,968) | (2,252) | (123,878) | (115,707) |
Recognized in Other Comprehensive Income | (4,844) | (158) | (208,482) | (19,319) |
Exchange Differences | 30,685 | 1,002 | 6,641 | (47,276) |
Balance at December 31 | 819,307 | 26,758 | 862,434 | 1,188,153 |
Defined benefit obligation [member] | Deferred tax liabilities [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Recognized in Profit or Loss | 27,031 | 883 | ||
Recognized in Other Comprehensive Income | (2,630) | (86) | ||
Exchange Differences | 30,233 | 987 | ||
Balance at December 31 | 54,634 | 1,784 | ||
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 | 207,794 | 6,786 | 189,350 | 112,259 |
Recognized in Profit or Loss | 43,792 | 1,430 | 18,192 | 77,593 |
Exchange Differences | 304 | 10 | 252 | (502) |
Balance at December 31 | 251,890 | 8,226 | 207,794 | 189,350 |
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 | 531,811 | 17,368 | 12,580 | 6,317 |
Recognized in Profit or Loss | (487,098) | (15,908) | 519,142 | 6,274 |
Exchange Differences | 368 | 12 | 89 | (11) |
Balance at December 31 | 45,081 | 1,472 | 531,811 | 12,580 |
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 | 3,769,504 | 123,106 | 2,870,714 | 2,407,910 |
Recognized in Profit or Loss | 316,527 | 10,337 | 718,909 | 679,492 |
Recognized in Equity | (7) | |||
Exchange Differences | 95,392 | 3,115 | 179,881 | 52,399 |
Acquisitions through Business Combinations | 893 | 29 | ||
Disposal of Subsidiary | (269,080) | |||
Balance at December 31 | 4,182,316 | 136,587 | 3,769,504 | 2,870,714 |
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 | 2,015,063 | 65,808 | 1,660,873 | 1,134,323 |
Recognized in Profit or Loss | 681 | 22 | 617,767 | 310,681 |
Recognized in Other Comprehensive Income | 268,196 | 8,759 | (370,091) | 160,084 |
Recognized in Equity | 2 | |||
Exchange Differences | 84,995 | 2,776 | 106,514 | 69,848 |
Acquisitions through Business Combinations | 4,307 | 141 | ||
Disposal of Subsidiary | (14,065) | |||
Balance at December 31 | 2,373,242 | 77,506 | 2,015,063 | 1,660,873 |
Temporary differences [member] | Deferred tax assets [member] | ||||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||||
Balance at January 1 | 4,988,160 | 162,905 | 4,339,194 | 4,520,326 |
Recognized in Profit or Loss | 401,604 | 13,116 | 653,721 | 454,935 |
Recognized in Other Comprehensive Income | (4,844) | (158) | (208,482) | (19,319) |
Recognized in Equity | (7) | |||
Exchange Differences | 133,864 | 4,372 | 203,727 | (2,557) |
Acquisitions through Business Combinations | 893 | 29 | ||
Disposal of Subsidiary | (614,184) | |||
Balance at December 31 | 5,519,677 | 180,264 | 4,988,160 | 4,339,194 |
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 | 495,485 | 16,182 | 638,782 | 527,666 |
Recognized in Profit or Loss | 56,005 | 1,829 | (166,121) | 187,981 |
Exchange Differences | 3,807 | 124 | 22,824 | (31,077) |
Disposal of Subsidiary | (45,788) | |||
Balance at December 31 | 555,297 | 18,135 | 495,485 | 638,782 |
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 | 858,127 | 28,025 | 391,034 | 429,381 |
Recognized in Profit or Loss | (522,852) | (17,075) | 452,656 | (15,549) |
Exchange Differences | (14,654) | (479) | 14,437 | (22,798) |
Balance at December 31 | $ 320,621 | $ 10,471 | $ 858,127 | $ 391,034 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] | |||
Loss carry-forward | $ 1,759,044 | $ 57,447 | $ 1,549,286 |
Investment credits | 77,436 | 2,529 | 94,932 |
Deductible temporary differences | 210,897 | 6,888 | 273,290 |
Unrecognized deferred tax assets | $ 2,047,377 | $ 66,864 | $ 1,917,508 |
Income Tax - Summary of Unused
Income Tax - Summary of Unused Loss Carry-forward (Detail) - Dec. 31, 2023 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | $ 2,314,341 | $ 75,583 |
2024 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 206,247 | 6,736 |
2025 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 175,863 | 5,743 |
2026 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 292,946 | 9,567 |
2027 [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | 329,623 | 10,765 |
2028 and thereafter [Member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Unused loss carry-forward | $ 1,309,662 | $ 42,772 |
Income Tax - Summary of Unuse_2
Income Tax - Summary of Unused Investment Credits (Detail) - 12 months ended Dec. 31, 2023 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 2,314,341 | $ 75,583 |
Unused tax credits [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 398,057 | 13,000 |
Purchase of machinery and equipment [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Expiry Year | 2028 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 | $ 306,005 | 9,994 |
Others [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Expiry Year | 2026 and thereafter | |
Others [member] | Unused tax credits [member] | ||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | ||
Remaining Creditable Amount | $ 92,052 | $ 3,006 |
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, 2023 TWD ($) shares | Dec. 31, 2023 USD ($) shares | Dec. 31, 2022 TWD ($) shares | Dec. 31, 2021 TWD ($) shares | |
Earnings per share [line items] | ||||
Profit for the year attributable to owners of the Company | $ 35,457,908 | $ 1,157,998 | $ 61,501,545 | $ 60,150,167 |
Effect of potentially dilutive ordinary shares: | ||||
Potential ordinary shares of the subsidiary | (494,272) | (16,142) | (1,811,449) | (1,056,778) |
Earnings used in the computation of diluted earnings per share | $ 34,963,636 | $ 1,141,856 | $ 59,690,096 | $ 59,093,389 |
Weighted average number of ordinary shares in the computation of basic earnings per share | 4,295,871 | 4,295,871 | 4,274,687 | 4,305,348 |
Effect of potentially dilutive ordinary shares: | ||||
Employee share options | 42,045 | 42,045 | 40,351 | 58,113 |
Employees' compensation | 924 | 924 | 1,940 | 1,264 |
Employee restricted stock awards | 8,830 | 8,830 | 6,445 | 943 |
Weighted average number of ordinary shares in computation of diluted earnings per share | 4,347,670 | 4,347,670 | 4,323,423 | 4,365,668 |
Earnings Per Share - Additional
Earnings Per Share - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2023 | |
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 | ||||||||||||||
May 31, 2021 shares $ / shares | Dec. 27, 2019 | Jan. 31, 2024 shares | Nov. 30, 2023 shares | Oct. 31, 2023 shares | Sep. 30, 2023 | Sep. 30, 2021 shares | Sep. 30, 2020 shares | Nov. 30, 2019 USD ($) shares | Dec. 31, 2023 TWD ($) shares $ / shares | Dec. 31, 2023 USD ($) shares $ / shares | Dec. 31, 2022 TWD ($) $ / shares | Dec. 31, 2022 TWD ($) shares $ / shares | Dec. 31, 2021 TWD ($) $ / shares | Dec. 31, 2021 TWD ($) shares $ / shares | Dec. 31, 2023 USD ($) | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Number of shares granted | 1,140,000 | |||||||||||||||
Options granted | 17,167,000 | |||||||||||||||
Compensation cost of employee share options | $ 742,890,000 | $ 24,262 | $ 989,843,000 | $ 699,211,000 | ||||||||||||
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 | |||||||||||||||
USISH option plans [member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Capital surplus decreased | $ 90,773,000 | $ 125,049,000 | $ 125,049,000 | $ 58,448,000 | $ 58,448,000 | $ 2,965 | ||||||||||
Options granted | 14,506,000 | 14,506,000 | 0 | 0 | ||||||||||||
Number of equity instruments other than options granted | 372,000 | 372,000 | 0 | 281,000 | ||||||||||||
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | $ / shares | $ 14.9 | $ 15.4 | $ 16.1 | |||||||||||||
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) | $ 112.4 | $ 3.7 | $ 92.4 | $ 108.8 | ||||||||||||
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 | ||||||||||||||
Options granted | 150,000,000 | 150,000,000 | 0 | 0 | ||||||||||||
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 | |||||||||||||||
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 | 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 | 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 | 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 years | |||||||||||||||
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 years | |||||||||||||||
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 | 281,000 | 425,000 | ||||||||||||||
Period of lock in of ordinary shares to be issued upon satisfaction of performance conditions | 1 year 3 months 18 days | |||||||||||||||
USISH Core Employees Restricted Share Plan Two Thousand and Twenty Three [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Valid term of share option plans | 3 | |||||||||||||||
Number of equity instruments other than options granted | 5,722,000 | 372,000 | ||||||||||||||
USISH Core Employees Restricted Share Plan Two Thousand and Twenty Three [Member] | Phase One [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Period of lock in of ordinary shares to be issued upon satisfaction of performance conditions | 1 year | |||||||||||||||
USISH Core Employees Restricted Share Plan Two Thousand and Twenty Three [Member] | Phase Two [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Period of lock in of ordinary shares to be issued upon satisfaction of performance conditions | 2 years | |||||||||||||||
USISH Two Thousand and Twenty and Twenty Three Share Options Plan [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Number of shares granted | 14,506,000 | |||||||||||||||
USISH Two Thousand and Twenty and Twenty Three Share Options Plan [Member] | Phase One [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Valid term of share option plans | 1 | |||||||||||||||
USISH Two Thousand and Twenty and Twenty Three Share Options Plan [Member] | Phase Two [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Valid term of share option plans | 2 | |||||||||||||||
USISH Two Thousand and Twenty and Twenty Three Share Options 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 | |||||||||||||||
USISH Two Thousand and Twenty and Twenty Three Share Options Plan [Member] | Top of range [member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Valid term of share option plans | 3 | |||||||||||||||
AMPI Option Plans [Member] | ||||||||||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||||||||||||||
Options granted | 0 | 0 | 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) | 1 Months Ended | 12 Months Ended | ||
Nov. 30, 2019 shares | Dec. 31, 2023 TWD ($) shares $ / shares | Dec. 31, 2022 shares $ / shares | Dec. 31, 2021 shares $ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||
Options granted | 17,167,000 | |||
The Company Option Plans [member] | ||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||
Number of options, beginning balance | 81,262,000 | 96,802,000 | 144,767,000 | |
Options granted | 150,000,000 | 0 | 0 | |
Number of options, forfeited | (1,471,000) | (1,206,000) | (5,907,000) | |
Number of options, exercised | (17,551,000) | (14,334,000) | (42,058,000) | |
Number of options, Ending balance | 212,240,000 | 81,262,000 | 96,802,000 | |
Number of options, exercisable, end of year | 62,505,000 | 58,216,000 | 49,696,000 | |
Weighted-average fair value of options granted (NT$) | 0 | 0 | ||
Weighted average exercise price, Beginning balance | $ / shares | $ 50.2 | $ 53.3 | $ 56.9 | |
Options granted | $ / shares | 107 | 0 | 0 | |
Weighted average exercise price, Options forfeited | $ / shares | 66.9 | 51.1 | 52.3 | |
Weighted average exercise price, Options exercised | $ / shares | 50.9 | 51.5 | 61.4 | |
Weighted average exercise price, Ending balance | $ / shares | 89.1 | 50.2 | 53.3 | |
Weighted average exercise price, Options exercisable, end of year | $ / shares | $ 46.5 | $ 51.3 | $ 55.5 | |
The Company Option Plans [member] | Bottom of range [member] | ||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||
Fair value of options granted (NT$) | $ | $ 29.7 | |||
The Company Option Plans [member] | Top of range [member] | ||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||||
Fair value of options granted (NT$) | $ | $ 35.1 |
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, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments [Line Items] | |||
Balance at January 1 | 10,000,000 | 15,000,000 | 0 |
Stocks granted | 0 | 0 | 15,000,000 |
Stocks unrestricted | (4,950,000) | (5,000,000) | 0 |
Stocks retired | (70) | ||
Stocks awaiting retired | (15) | ||
Balance at December 31 | 4,965,000 | 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, 2023 | Dec. 31, 2022 | |
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) | 1 year 8 months 12 days | 2 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 | $ 44.1 | $ 47.5 |
Weighted Average Remaining Contractual Life (Years) | 4 years 10 months 24 days | 5 years 10 months 24 days |
The Company Option Plans [member] | Second share options exercise price [Member] | ||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | ||
Range of Exercise Price Per Share | $ 107 | |
Weighted Average Remaining Contractual Life (Years) | 9 years 7 months 6 days |
Share-based Payment Arrangeme_7
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, 2023 shares $ / shares | Dec. 31, 2023 CNY (¥) shares ¥ / 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, 2023 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 | 20,246 | 29,486 | 31,266 | ||||||
Number of options, granted | 14,506 | 0 | 0 | ||||||
Number of options, expired | (1,204) | (2,312) | 0 | ||||||
Number of options, forfeited | (695) | (942) | (952) | ||||||
Number of options, exercised | (3,125) | (5,986) | (828) | ||||||
Number of options, Ending balance | 29,728 | 20,246 | 29,486 | ||||||
Number of options, exercisable, end of year | 15,310 | 15,518 | 19,249 | 19,249 | 15,310 | 15,518 | |||
Weighted average exercise price, Beginning balance | ¥ / shares | ¥ 14.5 | ¥ 14.2 | ¥ 14.6 | ||||||
Weighted average exercise price options granted | ¥ / shares | 14.5 | 0 | 0 | ||||||
Weighted average exercise price, Options expired | ¥ / shares | 14.1 | 13.9 | 0 | ||||||
Weighted average exercise price, Options forfeited | ¥ / shares | 13.6 | 13 | 14.5 | ||||||
Weighted average exercise price options exercised | ¥ / shares | 12.1 | 12.8 | 13.8 | ||||||
Weighted average exercise price, Ending balance | ¥ / shares | ¥ 14.7 | ¥ 14.5 | 14.2 | ||||||
Weighted average exercise price, Options exercisable, end of year | ¥ / shares | ¥ 14.8 | ¥ 14.8 | ¥ 14.9 | ¥ 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 | ¥ | ¥ 3.8 | ||||||||
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 | ¥ | ¥ 4.7 | ||||||||
AMPI Option Plans [Member] | |||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||||||
Number of options, beginning balance | 3,100 | 0 | |||||||
Number of options, granted | 0 | 3,100 | |||||||
Number of options, Ending balance | 3,100 | 3,100 | 0 | ||||||
Number of options, exercisable, end of year | 0 | 0 | 0 | 0 | |||||
Weighted average exercise price, Beginning balance | $ / shares | $ 30 | $ 0 | |||||||
Weighted average exercise price options granted | $ / shares | 0 | 30 | |||||||
Weighted average exercise price, Ending balance | $ / shares | 30 | 30 | ¥ 0 | ||||||
Weighted average exercise price, Options exercisable, end of year | $ / shares | 0 | 0 | |||||||
Fair value of options granted (NT$) | $ / shares | $ 0 | ||||||||
AMPI Option Plans [Member] | Bottom of range [member] | |||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||||||
Fair value of options granted (NT$) | $ / shares | 18 | ||||||||
AMPI Option Plans [Member] | Top of range [member] | |||||||||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||||||||
Fair value of options granted (NT$) | $ / shares | $ 18.8 |
Share-based Payment Arrangeme_8
Share-based Payment Arrangements - Summary of USISH's outstanding share options balance sheet (Detail) | 12 Months Ended | |||
Dec. 31, 2023 ¥ / shares | Dec. 31, 2022 ¥ / shares | Dec. 31, 2023 $ / 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 | 1 year 10 months 24 days | 2 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 | ¥ 12.4 | ||
Weighted average remaining contractual life of outstanding share options | 10 months 24 days | 1 year 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 | ¥ 20.5 | ¥ 20.9 | ||
Weighted average remaining contractual life of outstanding share options | 10 months 24 days | 1 year 10 months 24 days | ||
USISH Option Plans [member] | 2023 share options [member] | ||||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||||
Range of Exercise Price Per Share | ¥ 14.5 | |||
Weighted average remaining contractual life of outstanding share options | 2 years 9 months 18 days | |||
AMPI Option Plans [Member] | 2022 share options [member] | ||||
Disclosure of range of exercise prices of outstanding share options [Line Items] | ||||
Range of Exercise Price Per Share | $ / shares | $ 30 | $ 30 | ||
Weighted average remaining contractual life of outstanding share options | 8 years 3 months 18 days | 9 years 3 months 18 days |
Share-based Payment Arrangeme_9
Share-based Payment Arrangements - Summary of Information About Restricted Shares (Detail) - USISH option plans [member] shares in Thousands | 12 Months Ended | ||
Dec. 31, 2023 shares ¥ / shares | Dec. 31, 2022 shares ¥ / shares | Dec. 31, 2021 shares ¥ / shares | |
Disclosure of terms and conditions of share-based payment arrangement [line items] | |||
Balance at January 1 | shares | 1,984 | 3,565 | 5,547 |
Options granted | shares | 372 | 0 | 281 |
Options, expired | shares | 0 | (4) | 0 |
Options exercised | shares | (1,966) | (395) | (1,780) |
Options forfeited | shares | (18) | (1,182) | (483) |
Balance at December 31 | shares | 372 | 1,984 | 3,565 |
Options exercisable, end of year | shares | 0 | 1,715 | 0 |
Fair value of options granted (RMB) | ¥ 0 | ¥ 11.78 | |
Exercise Price Per Share, Begining | ¥ 10.7 | 10.2 | 12.2 |
Exercise Price Per Share, Options granted | 14.5 | 0 | 0 |
Exercise Price Per Share, Options expired | 0 | 0 | 0 |
Exercise Price Per Share, Options exercised | 10.8 | 0 | 12.7 |
Exercise Price Per Share, Options forfeited | 0 | 12.2 | 12.1 |
Exercise Price Per Share, Ending | 14.5 | 10.7 | 10.2 |
Exercise Price Per Share, Options exercisable, end of year | 0 | ¥ 12.4 | ¥ 0 |
Top of range [member] | |||
Disclosure of terms and conditions of share-based payment arrangement [line items] | |||
Fair value of options granted (RMB) | 13 | ||
Bottom of range [member] | |||
Disclosure of terms and conditions of share-based payment arrangement [line items] | |||
Fair value of options granted (RMB) | ¥ 12.2 |
Share-based Payment Arrangem_10
Share-based Payment Arrangements - Summary of Outstanding Restricted Shares At Balance Sheet (Detail) - USISH option plans [member] | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
2019 restricted stocks [Member] | ||
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items] | ||
Range of Exercise Price Per Share | 12.4 | |
Remaining Contractual Life (Years) | 1 year 3 months 18 days | |
2021 restricted stocks [Member] | ||
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items] | ||
Remaining Contractual Life (Years) | 8 months 12 days | |
2023 restricted stocks [Member] | ||
Dislcosure of Range Exercise Prices of Outstanding Restricted Shares [Line Items] | ||
Range of Exercise Price Per Share | 14.5 | |
Remaining Contractual Life (Years) | 2 years 10 months 24 days |
Share-based Payment Arrangem_11
Share-based Payment Arrangements - Summary of Fair Value using Trinomial Tree Model and Inputs (Detail) | 12 Months Ended | ||
Dec. 31, 2023 yr $ / shares | Dec. 31, 2023 yr ¥ / shares | Dec. 31, 2020 yr | |
Usish Employee Stock Ownership Plan Restricted Shares Two Thousand And Twenty Three [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Share price at the grant date | ¥ / shares | ¥ 15.02 | ||
Exercise price | ¥ / shares | 14.54 | ||
USISH Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Share price at the grant date | ¥ / shares | 15.16 | ||
Exercise price | ¥ / shares | 14.54 | ||
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 | ||
Trinomial Tree Model [member] | AMPI Stock Ownership Plan Restricted Shares Amended In Two Thousand And Twenty Three [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] | The Company Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Share price at the grant date | $ / shares | 108 | ||
Exercise price | $ / shares | $ 107 | ||
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] | Usish Employee Stock Ownership Plan Restricted Shares Two Thousand And Twenty Three [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 36.56% | 36.56% | |
Lock-up periods | 1 | 1 | |
Risk free interest rate | 2.33% | 2.33% | |
Bottom of range [member] | USISH Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 38.51% | 38.51% | |
Expected lives | 2 | 2 | |
Risk free interest rate | 2.35% | 2.35% | |
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% | |
Bottom of range [member] | Trinomial Tree Model [member] | AMPI Stock Ownership Plan Restricted Shares Amended In Two Thousand And Twenty Three [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] | The Company Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 31.02% | 31.02% | |
Expected lives | 3.9 | 3.9 | |
Risk free interest rate | 1.06% | 1.06% | |
Top of range [member] | Usish Employee Stock Ownership Plan Restricted Shares Two Thousand And Twenty Three [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 38.77% | 38.77% | |
Lock-up periods | 2 | 2 | |
Risk free interest rate | 2.44% | 2.44% | |
Top of range [member] | USISH Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 39.09% | 39.09% | |
Expected lives | 3 | 3 | |
Risk free interest rate | 2.45% | 2.45% | |
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% | |
Top of range [member] | Trinomial Tree Model [member] | AMPI Stock Ownership Plan Restricted Shares Amended In Two Thousand And Twenty Three [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] | The Company Two Thousand And Twenty Three Share Options Plan [Member] | |||
Disclosure of terms and conditions of share-based payment arrangement [Line Items] | |||
Expected volatility | 33.03% | 33.03% | |
Expected lives | 6.1 | 6.1 | |
Risk free interest rate | 1.12% | 1.12% |
Business Combinations - Summary
Business Combinations - Summary of Subsidiary Acquired (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | |
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% | 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% | 100% |
Cash Consideration | $ 217,919 | |
HIRSCHMANN [member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Principal Activity | Holding company and the group engaged in the design and manufacturing of automotive components | |
Date of Acquisition | Oct. 27, 2023 | |
Proportion of Voting Equity Interests Acquired | 100% | 100% |
Cash Consideration | $ 2,016,595 | $ 65,859 |
Business Combinations - Additio
Business Combinations - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Mar. 17, 2023 TWD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of subsidiaries [Line Items] | ||||
Revenue from continuing operations | $ 586,489,731 | $ 19,153,812 | $ 570,363,380 | |
Profit from continuing operations | 37,084,732 | 1,211,128 | $ 62,277,713 | |
Universal Global Technology Co Limited [Member] | ||||
Disclosure of subsidiaries [Line Items] | ||||
Proportion of ownership interest in associate | 75.10% | |||
Universal Global Technology Co Limited [Member] | Ample Trading [member] | ||||
Disclosure of subsidiaries [Line Items] | ||||
Proportion of ownership interest in associate | 24.90% | |||
USISH [Member] | Universal Global Technology Co Limited [Member] | ||||
Disclosure of subsidiaries [Line Items] | ||||
Aggregate Consideration Transferred To Associates | $ 1,342,602 | $ 41,400 | ||
Special Purpose Vehicle Global Technology And Ample Trading [Member] | ||||
Disclosure of subsidiaries [Line Items] | ||||
Authorized share capital value | $ 53,000 |
Business Combinations - Summa_2
Business Combinations - Summary of Consideration Transferred in business combination (Detail) - Dec. 31, 2023 $ in Thousands, $ in Thousands | TWD ($) | USD ($) |
ITGEU [member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | $ 50,368 | |
Cash | 83,482 | |
ITGEU [member] | Consideration transferred [member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | 50,368 | |
SER [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | 217,919 | |
Cash | 217,919 | |
SER [Member] | Consideration transferred [member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | 217,919 | |
Hirschmann [member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | 1,342,602 | $ 43,847 |
Cash | 2,011,448 | 65,691 |
Hirschmann [member] | Consideration transferred [member] | ||
Disclosure of detailed information about business combination [line items] | ||
Cash | $ 2,016,595 | |
Cash | $ 65,859 |
Business Combinations - Summa_3
Business Combinations - Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition (Detail) - Dec. 31, 2023 $ in Thousands, $ in Thousands | USD ($) | TWD ($) |
ITGEU [member] | ||
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 | |
HIRSCHMANN [Member] | ||
Disclosure of detailed information about business combination [Line Items] | ||
Cash and cash equivalents | $ 3,867 | 118,419 |
Trade and other receivables | 33,874 | 1,037,227 |
Inventories | 33,987 | 1,040,663 |
Property, plant and equipment | 22,412 | 686,249 |
Right-of-use assets | 4,691 | 143,629 |
Others | 5,969 | 182,769 |
Trade and other payables | (23,059) | (706,060) |
Lease liabilities | (4,691) | (143,629) |
Net defined benefit liabilities | (6,255) | (191,526) |
Others | (5,104) | (156,293) |
Fair value of identifiable net assets acquired | $ 65,691 | $ 2,011,448 |
Business Combinations - Summa_4
Business Combinations - Summary of Goodwill Recognized on Acquisitions (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($) |
Disclosure of detailed information about business combination [Line Items] | ||||||
Goodwill | $ 52,404,416 | $ 1,711,444 | $ 52,313,399 | $ 1,708,472 | $ 52,072,413 | $ 52,709,053 |
ITGEU [member] | ||||||
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) | |||||
HIRSCHMANN [member] | ||||||
Disclosure of detailed information about business combination [Line Items] | ||||||
Total consideration | 2,016,595 | 65,859 | ||||
Less: Fair value of identifiable net assets acquired | (2,011,448) | (65,691) | ||||
Goodwill | $ 5,147 | $ 168 |
Business Combinations - Summa_5
Business Combinations - Summary of Net Cash Outflow (Inflow) on Acquisition of Subsidiary (Detail) - 12 months ended Dec. 31, 2023 $ in Thousands, $ in Thousands | TWD ($) | USD ($) | USD ($) |
ITGEU [member] | |||
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 | ||
HIRSCHMANN [member] | |||
Disclosure of detailed information about business combination [Line Items] | |||
Total consideration | 1,342,602 | $ 43,847 | |
Less: Cash and cash equivalent acquired | (118,419) | $ (3,867) | |
Net cash outflow (inflow) on acquisition of subsidiaries | $ 1,224,183 | $ 39,980 |
Business Combinations - Summa_6
Business Combinations - Summary of Impact of Acquisitions by Comprehensive Income (Detail) $ in Thousands, $ in Thousands | 2 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2021 TWD ($) | |
ITGEU [member] | ||||
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) | |||
HIRSCHMANN [member] | ||||
Disclosure of detailed information about business combination [Line Items] | ||||
Operating revenue | $ 1,071,423 | $ 34,991 | ||
Net Profit (loss) | $ 46,075 | $ 1,505 |
Disposal of Subsidiaries - Summ
Disposal of Subsidiaries - Summary of Analysis of Assets and Liabilities on Date Control was Lost (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | |
GAPT Holdings and ASEKS [member] | |||
Current assets | |||
Cash and cash equivalents | $ 2,625,715 | ||
Trade and other receivables | 4,505,531 | ||
Inventories | 2,284,880 | ||
Other current assets | 1,215,992 | ||
Non-Current Assets | |||
Property, plant and equipment | 16,693,129 | ||
Right-of-use assets | 181,855 | ||
Investment property | 787,250 | ||
Goodwill | 310,711 | ||
Deferred tax assets | 659,972 | ||
Other non-current assets | 308,500 | ||
Current Liabilities | |||
Short-term borrowings | (2,443,005) | ||
Trade and other payables | (5,949,592) | ||
Other current liabilities | (647,027) | ||
Non-Current Liabilities | |||
Deferred tax liabilities | (200,899) | ||
Lease liabilities – non-current | (8,150) | ||
Other non-current liabilities | (156,863) | ||
Net assets disposed of | $ 20,167,999 | ||
LUCHU [member] | |||
Current assets | |||
Cash and cash equivalents | $ 261,238 | $ 8,532 | |
Inventories related to real estate business | 1,787,526 | 58,378 | |
Other current assets | 1,761 | 57 | |
Non-Current Assets | |||
Financial assets at fair value through other comprehensive income – non-current | 70,809 | 2,312 | |
Current Liabilities | |||
Trade and other payables | (222) | (7) | |
Current portion of long-term borrowings | 0 | ||
Non-Current Liabilities | |||
Net assets disposed of | $ 2,121,112 | $ 69,272 |
Disposal of Subsidiaries - Su_2
Disposal of Subsidiaries - Summary of Gain on Disposal of Subsidiaries (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | |
GAPT Holdings and ASEKS [member] | |||
Disclosure of gain from disposals of subsidiaries [line items] | |||
Total consideration | $ 36,939,133 | ||
Net assets disposed of | (20,167,999) | ||
Non-controlling interest | 0 | ||
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control | 569,284 | ||
Gain on disposal of | $ 17,340,418 | ||
LUCHU [member] | |||
Disclosure of gain from disposals of subsidiaries [line items] | |||
Total consideration | $ 2,354,938 | $ 76,909 | |
Net assets disposed of | (2,121,112) | (69,272) | |
Non-controlling interest | 295,895 | 9,663 | |
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control | 0 | 0 | |
Gain on disposal of | $ 529,721 | $ 17,300 |
Disposal of Subsidiaries - Su_3
Disposal of Subsidiaries - Summary of Net Cash Inflow on Disposal of Susbsidiaries (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2021 TWD ($) | |
GAPT Holdings and ASEKS [member] | |||
Disclosure Of Net Cash Inflow On Disposal Of Subsidiaries [Line Items] | |||
Consideration received in cash and cash equivalents | $ 36,939,133 | ||
Less: Cash and cash equivalent balances disposed of | (2,625,715) | ||
Other receivables (the outstanding receivables of consideration, net of relevant expenditure) | (10,533,600) | ||
Net cash inflow on disposals of subsidiaries | $ 23,779,818 | ||
LUCHU [member] | |||
Disclosure Of Net Cash Inflow On Disposal Of Subsidiaries [Line Items] | |||
Consideration received in cash and cash equivalents | $ 2,354,938 | $ 76,909 | |
Less: Cash and cash equivalent balances disposed of | (261,238) | (8,532) | |
Other receivables (the outstanding receivables of consideration, net of relevant expenditure) | 0 | ||
Net cash inflow on disposals of subsidiaries | $ 2,093,700 | $ 68,377 |
Disposal of Subsidiaries - Addi
Disposal of Subsidiaries - Additional Information (Detail) - shares shares in Thousands | 1 Months Ended | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
GAPT Holdings and ASEKS [member] | ||||
Disposal of Subsidiaries [Line Items] | ||||
Percentage of Ownership (%) | 100% | |||
Luchu Development Corporation ("Luchu") [member] | A S E [Member] | ||||
Disposal of Subsidiaries [Line Items] | ||||
Percentage of Ownership (%) | 0% | 67.10% | ||
Luchu Development Corporation ("Luchu") [member] | Hung Ching Development & Construction Co [Member] | ASE Test Limited [member] | ||||
Disposal of Subsidiaries [Line Items] | ||||
Shares in the subsdiary company disposed off during the period | 40,981 | |||
Luchu Development Corporation ("Luchu") [member] | Hung Ching Development & Construction Co [Member] | A S E [Member] | ||||
Disposal of Subsidiaries [Line Items] | ||||
Shares in the subsdiary company disposed off during the period | 145,178 |
Equity Transaction with Non-c_2
Equity Transaction with Non-controlling Interests - Additional Information (Detail) shares in Thousands, $ in Thousands | 1 Months Ended | 12 Months Ended | ||||||
Dec. 31, 2021 TWD ($) shares | Dec. 31, 2022 TWD ($) ¥ / shares | Dec. 31, 2021 TWD ($) ¥ / shares shares | Dec. 31, 2021 TWD ($) $ / shares shares | Dec. 31, 2023 TWD ($) | Sep. 30, 2022 TWD ($) shares | Dec. 01, 2021 TWD ($) | Sep. 30, 2021 TWD ($) shares | |
USI Enterprise Limited ("USIE") [member] | ||||||||
Increase (decrease) in capital surplus | $ | $ 2,093,787 | $ 2,093,787 | $ 2,093,787 | $ 47,171 | ||||
Number of shares approved for repurchase | shares | 9,137 | 9,137 | 9,137 | |||||
Shares repurchase price per share | $ / shares | $ 17.2 | |||||||
USI Enterprise Limited ("USIE") [member] | Bottom of range [member] | ||||||||
Percentage of increase in shareholdings | 95.85% | |||||||
USI Enterprise Limited ("USIE") [member] | Top of range [member] | ||||||||
Percentage of increase in shareholdings | 100% | |||||||
USISH [Member] | ||||||||
Increase (decrease) in capital surplus | $ | $ 211,184 | $ 436,927 | $ 8,963 | $ 11,277 | ||||
Number of shares approved for repurchase | shares | 9,356 | 16,042 | ||||||
USISH [Member] | Bottom of range [member] | ||||||||
Shares repurchase price per share | ¥ / shares | $ 11.15 | $ 13.86 | ||||||
USISH [Member] | Top of range [member] | ||||||||
Shares repurchase price per share | ¥ / shares | $ 14.38 | $ 14.95 |
Cash Flow Information - Summary
Cash Flow Information - Summary of Non-cash Investing Activities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Payments for property, plant and equipment | ||||
Purchase of property, plant and equipment | $ 48,758,649 | $ 1,592,379 | $ 75,800,574 | $ 74,417,541 |
Increase (decrease) in other non-current assets | (387,233) | (12,646) | (5,480) | 1,184,927 |
Decrease (increase) in other payables | 5,894,525 | 192,506 | (3,096,926) | (4,671,228) |
Capitalized borrowing costs | (107,712) | (3,518) | (58,263) | (25,581) |
Payments for property, plant and equipment | 54,158,229 | 1,768,721 | 72,639,905 | 70,905,659 |
Proceeds from disposal of property, plant and equipment | ||||
Consideration from disposal of property, plant and equipment | 334,348 | 10,920 | 612,213 | 1,128,850 |
Decrease (increase) in other receivables | 132,790 | 4,336 | 2,784 | 610,912 |
Decrease in other current assets | 8,188 | 267 | ||
Decrease (increase) in other non-current assets | 134,760 | (134,760) | ||
Proceeds from disposal of property, plant and equipment | $ 475,326 | $ 15,523 | $ 749,757 | $ 1,605,002 |
Cash Flow Information - Change
Cash Flow Information - Change in Liabilities Arising From Financing Activities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of non-cash investing activities [line items] | ||||
Beginning balance | $ 202,279,392 | $ 6,606,120 | $ 227,176,140 | $ 209,117,966 |
Net financing cash flows | (11,954,082) | (390,401) | (32,224,610) | 21,435,763 |
Interest under operating activities | 22 | 1 | 1,394 | 800 |
Rent expense under operating activities | (1,904) | (184) | ||
Equity components of convertible bonds and embedded derivative liability | (412,264) | (13,464) | (1,092,004) | (399,955) |
Non-cash changes | ||||
Additions to lease liabilities | 1,644,665 | 53,712 | 1,379,342 | 2,037,665 |
Amortization of issuance cost | 411,116 | 13,426 | 297,446 | 351,262 |
Convertible bonds issued by subsidiaries and converted to ordinary shares | (228) | (8) | (171) | (102) |
Lease modifications | (113,514) | (3,707) | (117,549) | (58,799) |
Adjustments for government subsidy | (1,002) | (33) | (46,672) | |
Acquisition through business combinations and subsidiaries (Note 29) | 143,629 | 4,691 | 180,745 | |
Disposal of subsidiaries (Note 30) | (2,475,660) | |||
Reclassification | (8,226) | (269) | 380,292 | |
Effects of foreign currency exchange | (255,785) | (8,354) | 6,907,980 | (3,393,653) |
Ending balance | 191,733,723 | 6,261,714 | 202,279,392 | 227,176,140 |
Income tax paid | ||||
Operating activities | 15,474,646 | 505,377 | 14,250,527 | 7,423,947 |
Investing activities | 0 | 0 | 842,440 | 570,700 |
Total taxes paid | 15,474,646 | 505,377 | 15,092,967 | 7,994,647 |
Short-term borrowings [member] | ||||
Disclosure of non-cash investing activities [line items] | ||||
Beginning balance | 46,731,130 | 1,526,163 | 41,036,429 | 34,597,858 |
Net financing cash flows | 3,231,840 | 105,547 | 1,866,253 | 10,043,398 |
Non-cash changes | ||||
Acquisition through business combinations and subsidiaries (Note 29) | 0 | |||
Disposal of subsidiaries (Note 30) | (2,443,005) | |||
Long-term borrowings transferred to short-term borrowings | 1,522,294 | |||
Effects of foreign currency exchange | 291,218 | 9,511 | 2,306,154 | (1,161,822) |
Ending balance | 50,254,188 | 1,641,221 | 46,731,130 | 41,036,429 |
Short-term Bills Payable [member] | ||||
Disclosure of non-cash investing activities [line items] | ||||
Net financing cash flows | 2,787,340 | 91,030 | ||
Non-cash changes | ||||
Ending balance | 2,787,340 | 91,030 | ||
Bonds Payable [member] | ||||
Disclosure of non-cash investing activities [line items] | ||||
Beginning balance | 47,850,324 | 1,562,715 | 52,267,337 | 56,253,554 |
Net financing cash flows | (2,573,366) | (84,042) | (3,539,423) | (3,719,057) |
Equity components of convertible bonds and embedded derivative liability | (412,264) | (13,464) | (1,092,004) | (399,955) |
Non-cash changes | ||||
Amortization of issuance cost | 319,578 | 10,437 | 182,759 | 126,283 |
Convertible bonds issued by subsidiaries and converted to ordinary shares | (228) | (8) | (171) | (102) |
Effects of foreign currency exchange | (174,558) | (5,701) | 31,826 | 6,614 |
Ending balance | 45,009,486 | 1,469,937 | 47,850,324 | 52,267,337 |
Long-term borrowings [member] | ||||
Disclosure of non-cash investing activities [line items] | ||||
Beginning balance | 99,989,451 | 3,265,495 | 126,472,490 | 112,390,724 |
Net financing cash flows | (14,263,230) | (465,814) | (29,516,421) | 16,018,825 |
Non-cash changes | ||||
Amortization of issuance cost | 91,538 | 2,989 | 114,687 | 224,979 |
Adjustments for government subsidy | (1,002) | (33) | (46,672) | |
Disposal of subsidiaries (Note 30) | 0 | |||
Long-term borrowings transferred to short-term borrowings | (1,522,294) | |||
Effects of foreign currency exchange | (356,054) | (11,628) | 4,487,661 | (2,162,038) |
Ending balance | 85,460,703 | 2,791,009 | 99,989,451 | 126,472,490 |
Lease liabilities [member] | ||||
Disclosure of non-cash investing activities [line items] | ||||
Beginning balance | 7,708,487 | 251,747 | 7,399,884 | 5,875,830 |
Net financing cash flows | (1,136,666) | (37,122) | (1,035,019) | (907,403) |
Interest under operating activities | 22 | 1 | 1,394 | 800 |
Rent expense under operating activities | (1,904) | (184) | ||
Non-cash changes | ||||
Additions to lease liabilities | 1,644,665 | 53,712 | 1,379,342 | 2,037,665 |
Lease modifications | (113,514) | (3,707) | (117,549) | (58,799) |
Acquisition through business combinations and subsidiaries (Note 29) | 180,745 | |||
Disposal of subsidiaries (Note 30) | (32,655) | |||
Reclassification | (8,226) | (269) | 380,292 | |
Effects of foreign currency exchange | (16,391) | (536) | 82,339 | (76,407) |
Ending balance | $ 8,222,006 | $ 268,517 | $ 7,708,487 | $ 7,399,884 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Bonds payable | $ 45,009,486 | $ 1,469,937 | $ 47,850,324 |
Fair value [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Bonds payable | $ 44,907,012 | $ 1,466,591 | $ 47,027,018 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 6,628,690 | $ 216,482 | $ 8,934,151 |
Unsecured subordinate corporate bonds | 1,042,906 | 34,060 | 1,059,712 |
Trade receivables, net | 5,637,485 | 184,111 | 5,402,714 |
Financial assets at FVTOCI | 7,301,222 | 238,446 | 6,944,985 |
Financial liabilities at FVTPL | 1,302,342 | 42,532 | 626,760 |
Swap contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 1,453,868 | 47,481 | 3,205,828 |
Financial liabilities at FVTPL | 1,183,469 | 38,650 | 543,547 |
Forward exchange contracts [member] | Derivative financial instruments [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 161,924 | 5,288 | 246,710 |
Financial liabilities at FVTPL | 118,873 | 3,882 | 83,213 |
Quoted ordinary shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 45,683 | ||
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 | 2,099,844 | 68,577 | 2,521,964 |
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 | 307,669 | 10,048 | 293,385 |
Unquoted preferred shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 13,303 | 434 | 13,883 |
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 | 747,960 | 24,427 | 628,156 |
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 | 1,796,015 | 58,655 | 1,599,932 |
Unquoted ordinary shares [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 607,528 | 19,841 | 419,491 |
Contingent considerations [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 0 | 0 | 438,176 |
Limited partnership [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets at FVTOCI, Investments in equity instruments | 3,502 | ||
Hybrid financial assets Convertible notes [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 61,410 | 2,006 | |
Level 1 of fair value hierarchy [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 2,407,513 | 78,625 | 2,815,349 |
Financial assets at FVTOCI | 0 | 45,683 | |
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 | ||
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 | 2,099,844 | 68,577 | 2,521,964 |
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 | 307,669 | 10,048 | 293,385 |
Level 2 of fair value hierarchy [Member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 1,615,792 | 52,769 | 3,452,538 |
Financial liabilities at FVTPL | 1,302,342 | 42,532 | 626,760 |
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 | 1,453,868 | 47,481 | 3,205,828 |
Financial liabilities at FVTPL | 1,183,469 | 38,650 | 543,547 |
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 | 161,924 | 5,288 | 246,710 |
Financial liabilities at FVTPL | 118,873 | 3,882 | 83,213 |
Level 3 of fair value hierarchy [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | 2,605,385 | 85,088 | 2,666,264 |
Unsecured subordinate corporate bonds | 1,042,906 | 34,060 | 1,059,712 |
Trade receivables, net | 5,637,485 | 184,111 | 5,402,714 |
Financial assets at FVTOCI | 7,301,222 | 238,446 | 6,899,302 |
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 | 13,303 | 434 | 13,883 |
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 | 747,960 | 24,427 | 628,156 |
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 | 1,796,015 | 58,655 | 1,599,932 |
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 | 607,528 | 19,841 | 419,491 |
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 | ||
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 | ||
Level 3 of fair value hierarchy [member] | Hybrid financial assets Convertible notes [member] | Non derivative financial assets [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets mandatorily classified as at FVTPL | $ 61,410 | $ 2,006 |
Financial Instruments - Additio
Financial Instruments - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 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 | $ 7,200 | $ 6,600 | $ 235 | ||
Fair value of bonds decreased | $ 2,000 | $ 65 | $ 3,000 | ||
Percentage of trade receivables | 31% | 30% | 31% | ||
Bottom of range [member] | Actuarial assumption of discount rates [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 20% | 20% | |||
Top of range [member] | Actuarial assumption of discount rates [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Significant unobservable inputs discount rate | 30% | 30% | |||
Floating interest rate [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Increase decrease in profit before tax | $ 660,000 | $ 21,555 | $ 794,000 | $ 959,000 | |
Currency risk [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Value at risk | 148,000 | 60,000 | 38,000 | $ 4,833 | |
Other price risk [member] | |||||
Disclosure of detailed information about financial instruments [line items] | |||||
Increase decrease in profit before tax | $ 46,500 | $ 1,519 | $ 50,000 | $ 49,000 | |
Equity debt ratio | 1% | 1% | 1% | 1% | |
Increase decrease in other comprehensive income | $ 6,000 | $ 196 | $ 5,000 | $ 9,000 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | $ 707,589,842 | |||
Net increase (decrease) in trade receivables | 15,868,810 | $ 518,250 | $ 754,156 | $ (27,957,812) |
Ending Balance | 666,915,692 | 21,780,394 | 707,589,842 | |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Beginning Balance | 9,565,566 | 312,396 | 10,311,050 | 4,265,531 |
Recognized in profit or loss | (83,352) | (2,722) | 100,739 | 131,276 |
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) | 199,107 | 6,503 | (383,608) | 193,448 |
Recognized in other comprehensive income (effects of foreign currency exchange) | 6,658 | 217 | 200,973 | (84,122) |
Net increase (decrease) in trade receivables | 6,012,850 | 196,370 | 3,655,963 | 18,210,321 |
Trade receivables factoring (purchases) | (5,778,078) | (188,703) | (4,345,711) | (12,744,272) |
Purchases | 883,774 | 28,863 | 372,341 | 491,292 |
Disposals | (870,346) | (28,424) | (346,181) | (122,666) |
Reclassify | (29,758) | |||
Ending Balance | 9,906,607 | 323,534 | 9,565,566 | 10,311,050 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | Disposal of subsidiaries [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Disposals | (29,572) | (966) | ||
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 | 2,666,264 | 87,076 | 2,300,899 | 1,897,984 |
Recognized in profit or loss | (83,239) | (2,719) | 100,134 | 131,276 |
Recognized in other comprehensive income (effects of foreign currency exchange) | 5,053 | 165 | 195,415 | (79,614) |
Purchases | 637,767 | 20,829 | 338,016 | 459,046 |
Disposals | (681,870) | (22,269) | (268,200) | (107,793) |
Ending Balance | 2,543,975 | 83,082 | 2,666,264 | 2,300,899 |
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 | |||
Net increase (decrease) in trade receivables | 5,778,078 | 188,703 | 4,330,075 | 3,269,782 |
Trade receivables factoring (purchases) | (5,778,078) | (188,703) | (4,330,075) | (3,269,782) |
Purchases | 14,325 | |||
Disposals | (14,930) | |||
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL hybrid instruments [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Recognized in profit or loss | (113) | (3) | ||
Purchases | 61,523 | 2,009 | ||
Ending Balance | 61,410 | 2,006 | ||
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 | 436,876 | 14,268 | 841,231 | 728,398 |
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) | 215,914 | 7,051 | (366,862) | 129,726 |
Recognized in other comprehensive income (effects of foreign currency exchange) | 1,605 | 52 | 5,558 | (4,508) |
Purchases | 184,484 | 6,025 | 20,000 | 32,246 |
Disposals | (188,476) | (6,155) | (63,051) | (14,873) |
Reclassify | (29,758) | |||
Ending Balance | 620,831 | 20,275 | 436,876 | 841,231 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI equity instruments [member] | Disposal of subsidiaries [member] | ||||
Disclosure of fair value measurement of assets [line items] | ||||
Disposals | (29,572) | (966) | ||
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 | 6,462,426 | 211,052 | 7,168,920 | 1,639,149 |
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) | (16,807) | (548) | (16,746) | 63,722 |
Net increase (decrease) in trade receivables | 234,772 | 7,667 | (674,112) | 14,940,539 |
Trade receivables factoring (purchases) | (15,636) | (9,474,490) | ||
Ending Balance | $ 6,680,391 | $ 218,171 | $ 6,462,426 | $ 7,168,920 |
Financial Instruments - Summa_4
Financial Instruments - Summary of Categories of Financial Instruments (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about financial instruments [line items] | |||
Mandatorily at FVTPL | $ 6,628,690 | $ 216,482 | $ 8,934,151 |
Measured at amortized cost (Note 1) | 182,950,517 | 5,974,870 | 188,733,772 |
Trade receivables, net | 99,529,100 | 3,250,461 | 114,646,999 |
Held for trading | 1,302,342 | 42,532 | 626,760 |
Financial liabilities for hedging | 12,516,971 | 408,784 | 12,204,620 |
Measured at amortized cost (Note 2) | 295,102,540 | 9,637,574 | 337,771,707 |
Financial assets at fair value through other comprehensive income, category [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Equity instruments | 620,831 | 20,275 | 482,559 |
Debt instruments | 1,042,906 | 34,060 | 1,059,712 |
Trade receivables, net | $ 5,637,485 | $ 184,111 | $ 5,402,714 |
Financial Instruments - Summa_5
Financial Instruments - Summary of Detailed Information About Hedges (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Disclosure of detailed information about hedges [line items] | |||
Financial liabilities for hedging - current | $ 12,516,971 | $ 408,784 | $ 12,204,620 |
Fair value hedge of borrowings denominated in foreign currencies [member] | |||
Disclosure of detailed information about hedges [line items] | |||
Financial liabilities for hedging - current | 3,271,312 | 106,836 | 3,278,805 |
Hedges of net investment in foreign operations [member] | |||
Disclosure of detailed information about hedges [line items] | |||
Financial liabilities for hedging - current | $ 9,245,659 | $ 301,948 | $ 8,925,815 |
Financial Instruments - Summa_6
Financial Instruments - Summary of Detailed Information About Hedges Items (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2023 USD ($) | |
Borrowings denominated in foreign currencies [member] | ||||
Disclosure of detailed information about hedged items [line items] | ||||
Hedged item, assets | $ 2,011,050 | $ 2,282,243 | $ 65,678 | |
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 | 7,493 | $ 245 | (323,884) | |
Hedged item, assets | (7,493) | 323,884 | (245) | |
Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item, Asset | 80,029 | 87,522 | 2,614 | |
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 | 312,029 | $ 10,190 | (509,229) | |
Hedged item, assets | (312,029) | 509,229 | (10,190) | |
Accumulated Gains or Losses in Other Equity, Continuing Hedges | $ 360,976 | $ 673,005 | $ 11,789 |
Financial Instruments - Summa_7
Financial Instruments - Summary of Interest Rate Risk (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Fair value interest rate risk [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets | $ 17,007,765 | $ 555,446 | $ 16,434,562 |
Financial liabilities | 84,315,866 | 2,753,621 | 91,152,265 |
Cash flow interest rate risk [member] | |||
Disclosure of detailed information about financial instruments [line items] | |||
Financial assets | 51,158,406 | 1,670,751 | 41,964,775 |
Financial liabilities | $ 117,160,631 | $ 3,826,278 | $ 121,370,564 |
Financial Instruments - Summa_8
Financial Instruments - Summary of Maturity Analysis for Non-derivative Financial Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Less than 1 month [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | $ 84,501,335 | $ 2,759,678 | $ 87,258,757 |
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 | 123,436 | 4,031 | 120,733 |
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 | 52,472,703 | 1,713,674 | 65,356,106 |
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 | 19,534,908 | 637,979 | 9,251,237 |
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 | 12,370,288 | 403,994 | 12,530,681 |
1 to 3 months [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 66,640,052 | 2,176,357 | 54,280,316 |
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 | 219,960 | 7,184 | 201,686 |
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 | 33,530,541 | 1,095,053 | 33,887,460 |
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 | 9,967,914 | 325,536 | 10,982,036 |
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 | 22,921,637 | 748,584 | 9,209,134 |
3 months to 1 year [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 34,983,988 | 1,142,521 | 30,644,761 |
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 | 884,309 | 28,880 | 790,427 |
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 | 13,358,363 | 436,263 | 11,145,612 |
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 | 9,505,587 | 310,437 | 9,652,804 |
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 | 11,235,729 | 366,941 | 9,055,918 |
1-5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 106,829,736 | 3,488,888 | 141,300,566 |
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 | 2,867,502 | 93,648 | 2,685,977 |
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 | 4,478,467 | 146,260 | 20,498 |
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 | 78,388,027 | 2,560,027 | 93,837,521 |
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 | 21,095,740 | 688,953 | 44,756,570 |
More than 5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 14,373,773 | 469,424 | 10,899,888 |
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 | 5,505,095 | 179,787 | 5,147,266 |
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 | 83,594 | 2,730 | 74,643 |
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 | $ 8,785,084 | $ 286,907 | 5,648,699 |
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 |
Financial Instruments - Summa_9
Financial Instruments - Summary of Detailed Information about Maturity Analysis of Obligation under Leases (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 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 | $ 1,227,705 | $ 40,095 | $ 1,112,846 |
1-5 years [member] | |||
Disclosure of maturity analysis for non-derivative financial liabilities [line items] | |||
Non-derivative financial liabilities undiscounted amounts | 106,829,736 | 3,488,888 | 141,300,566 |
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 | 2,867,502 | 93,648 | 2,685,977 |
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 | 2,157,503 | 70,460 | 1,536,779 |
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 | 891,614 | 29,119 | 939,751 |
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 | 864,881 | 28,245 | 881,803 |
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 | $ 1,591,097 | $ 51,963 | $ 1,788,933 |
Financial Instruments - Summ_10
Financial Instruments - Summary of Maturity Analysis for Derivative Financial Instruments (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Less than 1 month [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | $ 483,986 | $ 15,806 | $ 471,740 |
Less than 1 month [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Net settled | (44,550) | (1,455) | (11,136) |
Gross settled | 116,808 | 3,815 | 88,488 |
Less than 1 month [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 13,971,393 | 456,283 | 13,398,921 |
Less than 1 month [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (13,854,585) | (452,468) | (13,310,433) |
Less than 1 month [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 367,178 | 11,991 | 383,252 |
Less than 1 month [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 22,388,255 | 731,164 | 32,274,691 |
Less than 1 month [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (22,021,077) | (719,173) | (31,891,439) |
1 to 3 months [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 627,795 | 20,503 | 1,413,903 |
1 to 3 months [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Net settled | 5,585 | 182 | 11,994 |
Gross settled | 8,798 | 287 | 828 |
1 to 3 months [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 347,468 | 11,348 | 4,688,786 |
1 to 3 months [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (338,670) | (11,061) | (4,687,958) |
1 to 3 months [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 618,997 | 20,216 | 1,413,075 |
1 to 3 months [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 19,166,073 | 625,933 | 16,429,850 |
1 to 3 months [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (18,547,076) | (605,717) | (15,016,775) |
3 months to 1 year [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 1,204,693 | 39,343 | 2,415,161 |
3 months to 1 year [member] | Forward exchange contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 10,396 | 339 | 65,442 |
3 months to 1 year [member] | Forward exchange contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 143,726 | 4,694 | 599,796 |
3 months to 1 year [member] | Forward exchange contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | (133,330) | (4,355) | (534,354) |
3 months to 1 year [member] | Swap contracts [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 1,194,297 | 39,004 | 2,349,719 |
3 months to 1 year [member] | Swap contracts [member] | Inflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | 66,015,750 | 2,155,968 | 62,187,750 |
3 months to 1 year [member] | Swap contracts [member] | Outflows [member] | |||
Disclosure of maturity analysis for derivative financial liabilities [line items] | |||
Gross settled | $ (64,821,453) | $ (2,116,964) | $ (59,838,031) |
Related Party Transactions - Ad
Related Party Transactions - Additional Information (Detail) - HC associates [Member] $ in Thousands, $ in Thousands | 1 Months Ended | ||
Aug. 31, 2023 TWD ($) | Aug. 31, 2023 USD ($) | Sep. 30, 2021 TWD ($) | |
Disclosure of transactions between related parties [line items] | |||
Real estate properties acquired | $ 2,362,000 | ||
Percentage of building ownership acquired | 74.46% | ||
Additions other than through business combinations, property, plant and equipment | $ 1,666,600 | $ 54,428 |
Related Party Transactions - Su
Related Party Transactions - Summary of Transactions Between Related Parties (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of transactions between related parties [line items] | ||||
Amount contributed related party transactions | $ 125,000 | $ 4,082 | $ 120,000 | $ 110,000 |
ASE Cultural and Educational Foundation [member] | ||||
Disclosure of transactions between related parties [line items] | ||||
Amount contributed related party transactions | 25,000 | 816 | 20,000 | 10,000 |
ASE Environmental Protection And Sustainability Foundation [Member] | ||||
Disclosure of transactions between related parties [line items] | ||||
Amount contributed related party transactions | $ 100,000 | $ 3,266 | $ 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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of transactions between related parties [abstract] | ||||
Short-term employee benefits | $ 1,390,127 | $ 45,399 | $ 1,962,298 | $ 1,744,903 |
Post-employment benefits | 3,841 | 126 | 4,344 | 3,505 |
Share-based payments | 21,033 | 687 | 445,287 | 163,697 |
Total | $ 1,415,001 | $ 46,212 | $ 2,411,929 | $ 1,912,105 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) |
Assets Pledged As Collateral or For Security [abstract] | |||
Inventories related to real estate business | $ 2,583,372 | $ 84,369 | $ 2,627,606 |
Property, plant and equipment | 67,958 | 2,219 | 105,237 |
Investment properties | 18,915,931 | 617,764 | 20,196,582 |
Other financial assets (including current and non-current) | 470,420 | 15,363 | 454,122 |
Total | $ 22,037,681 | $ 719,715 | $ 23,383,547 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of contingent liabilities [line items] | ||||||
Unused letters of credit | $ 134,000 | $ 579,000 | $ 4,376 | |||
Committed to purchase property, plant and equipment | 56,943,589 | 59,675,567 | 1,859,686 | |||
Prepayment of property, plant and equipment | 9,016,441 | $ 294,462 | 3,689,863 | |||
Letter of credits | 645,255 | 622,539 | 21,073 | |||
Approved contribution in consideration of corporate social responsibility for environmental protection | 100,000 | 3,266 | ||||
Amount contributed related party transactions | 125,000 | 4,082 | 120,000 | $ 110,000 | ||
ASE Environmental Protection And Sustainability Foundation [Member] | ||||||
Disclosure of contingent liabilities [line items] | ||||||
Amount contributed related party transactions | 100,000 | $ 3,266 | $ 100,000 | $ 100,000 | ||
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 | $ 97,975 |
Significant Events After Repo_2
Significant Events After Reporting Period - Additional Information (Detail) | 1 Months Ended |
Mar. 31, 2024 shares | |
Major ordinary share transactions [member] | Employee restricted stock awards plan [member] | |
Disclosure of non-adjusting events after reporting period [line items] | |
Number of equity instruments other than options granted | 16,500,000 |
Others - Additional Information
Others - Additional Information (Detail) ¥ in Thousands, $ in Thousands, $ in Thousands | 1 Months Ended | |||||
Jun. 30, 2020 CNY (¥) | Feb. 10, 2020 TWD ($) | Dec. 27, 2019 TWD ($) | Mar. 31, 2023 USD ($) | Dec. 31, 2013 TWD ($) | Jan. 01, 2024 | |
Disclosure Detailed Information About Others [Line Items] | ||||||
Contribution received from Environmental Protection | $ 55,062 | |||||
GAPT Holdings limited [Member] | ||||||
Disclosure Detailed Information About Others [Line Items] | ||||||
Percentage of voting equity interests acquired | 19% | |||||
Consideration paid received | $ 380,000 | |||||
Procuratorate [Member] | ||||||
Disclosure Detailed Information About Others [Line Items] | ||||||
Administrative fine imposed | ¥ | ¥ 400 | |||||
Income from fines and penalties | ¥ | ¥ 344 | |||||
Resolution To Enhance The Shareholding In The Investee [Member] | GAPT Holdings limited [Member] | ||||||
Disclosure Detailed Information About Others [Line Items] | ||||||
Percentage of voting equity interests acquired | 16.48% | |||||
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 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, 2023 TWD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 | Dec. 31, 2023 USD ($) | Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 EUR (€) | Dec. 31, 2023 JPY (¥) | Dec. 31, 2022 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2022 EUR (€) | Dec. 31, 2022 JPY (¥) | |
US Dollar [member] | US dollar equals to New Taiwan dollar [member] | |||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||
Financial assets | $ 167,231,335 | $ 172,061,459 | $ 5,446,388 | $ 5,602,783 | |||||||
Financial liabilities | $ 160,491,098 | $ 170,129,161 | $ 5,226,872 | $ 5,539,862 | |||||||
Exchange Rate | US$1=NT$30.705 | US$1=NT$30.71 | US$1=NT$27.68 | ||||||||
Exchange Rate | US$1=NT$30.705 | US$1=NT$30.71 | US$1=NT$27.68 | ||||||||
US Dollar [member] | US dollar equals to Chinese yuan [member] | |||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||
Financial assets | $ 39,310,262 | $ 46,597,573 | ¥ 1,280,256 | ¥ 1,517,342 | |||||||
Financial liabilities | $ 31,595,564 | $ 41,798,164 | ¥ 1,029,004 | ¥ 1,361,060 | |||||||
Exchange Rate | US$1=RMB7.0827 | US$1=RMB6.9646 | |||||||||
Exchange Rate | US$1=RMB7.0827 | US$1=RMB6.9646 | |||||||||
US Dollar [member] | Us Dollar Equals To Euro [Member] | |||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||
Financial assets | $ 2,125,037 | $ 739,064 | € 69,208 | € 24,066 | |||||||
Financial liabilities | $ 1,147,458 | $ 1,725,989 | € 37,370 | € 56,203 | |||||||
Exchange Rate | US$1=EUR0.9050 | US$1=EUR0.9376 | |||||||||
Exchange Rate | US$1=EUR0.9050 | US$1=EUR0.9376 | |||||||||
Japanese Yen [Member] | Japanese yen equals to New Taiwan dollar [member] | |||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||
Financial assets | $ 1,069,957 | $ 1,998,417 | ¥ 4,926,139 | ¥ 8,599,044 | |||||||
Financial liabilities | $ 1,494,793 | $ 2,345,666 | 6,882,104 | 10,093,229 | |||||||
Exchange Rate | JPY1=NT$0.2172 | JPY1=NT$0.2324 | |||||||||
Exchange Rate | JPY1=NT$0.2172 | JPY1=NT$0.2324 | |||||||||
Japanese Yen [Member] | Japanese yen equals to US dollar [member] | |||||||||||
Disclosure of detailed information about financial instruments [line items] | |||||||||||
Financial assets | $ 39,517 | $ 95,385 | 181,939 | 410,433 | |||||||
Financial liabilities | $ 209,730 | $ 79,943 | ¥ 965,608 | ¥ 343,989 | |||||||
Exchange Rate | JPY1=US$0.0071 | JPY1=US$0.0076 | |||||||||
Exchange Rate | JPY1=US$0.0071 | JPY1=US$0.0076 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of detailed information about financial instruments [line items] | ||||
Net Foreign Exchange Gain (Loss) | $ 980,313 | $ 32,015 | $ (2,410,464) | $ 1,460,876 |
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$30.705 | US$1=NT$30.705 | US$1=NT$30.71 | US$1=NT$27.68 |
Net Foreign Exchange Gain (Loss) | $ 162,827 | $ 5,318 | $ (347,044) | $ 132,582 |
New Taiwan Dollar [member] | ||||
Disclosure of detailed information about financial instruments [line items] | ||||
Net Foreign Exchange Gain (Loss) | $ 822,098 | $ 26,848 | $ (2,985,318) | $ 1,413,969 |
Chinese Yuan [member] | Chinese Yuan equals to New Taiwan dollar [member] | ||||
Disclosure of detailed information about financial instruments [line items] | ||||
Exchange Rate | RMB1=NT$4.3352 | RMB1=NT$4.3352 | RMB1=NT$4.4094 | RMB1=NT$4.3415 |
Net Foreign Exchange Gain (Loss) | $ (4,612) | $ (151) | $ 921,898 | $ (85,675) |
Operating Segments Informatio_2
Operating Segments Information - Summary of Segment Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of operating segments [line items] | |||||
Operating revenue | $ 581,914,471 | $ 19,004,392 | $ 670,872,643 | $ 569,997,133 | |
Interest income | 1,513,407 | 49,425 | 654,747 | 542,329 | |
Interest expense | (6,238,910) | (203,753) | (3,989,134) | (2,798,935) | |
Depreciation and amortization | (58,101,863) | (1,897,513) | (55,451,889) | (54,524,277) | |
Share of the profit or loss of associates and joint ventures | 1,080,600 | 35,291 | 1,185,377 | 899,700 | |
Impairment loss | (146,570) | (4,787) | (388,775) | (126,766) | |
Segment profit before income tax | 42,611,823 | 1,391,634 | 81,763,628 | 80,193,769 | |
Expenditures for segment assets | 48,758,649 | 1,592,379 | 75,800,574 | 74,417,541 | |
Investments accounted for using the equity method | 19,610,611 | 14,679,346 | 16,996,600 | $ 640,451 | |
Contract assets | 5,100,076 | 5,731,173 | 5,607,209 | 166,560 | |
Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 256,805,887 | 8,386,868 | 303,947,502 | 272,543,899 | |
Interest income | 188,704 | 6,163 | 109,148 | 61,141 | |
Interest expense | (2,907,679) | (94,960) | (2,150,382) | (1,604,107) | |
Depreciation and amortization | (34,110,372) | (1,113,990) | (33,509,358) | (34,384,500) | |
Share of the profit or loss of associates and joint ventures | 916,310 | 29,925 | 779,474 | 737,650 | |
Impairment loss | (81,133) | (2,650) | (64,257) | (86,997) | |
Segment profit before income tax | 25,405,636 | 829,707 | 51,824,439 | 41,581,126 | |
Expenditures for segment assets | 27,881,152 | 910,554 | 45,936,563 | 48,531,368 | |
Investments accounted for using the equity method | 15,091,563 | 10,341,203 | 12,744,756 | 492,866 | |
Contract assets | 4,066,174 | 4,869,541 | 4,735,181 | 132,795 | |
Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 49,879,923 | 1,628,998 | 55,960,182 | 49,978,736 | |
Interest income | 124,443 | 4,064 | 84,562 | 88,874 | |
Interest expense | (720,145) | (23,519) | (463,043) | (405,648) | |
Depreciation and amortization | (16,173,653) | (528,206) | (14,901,939) | (13,819,080) | |
Share of the profit or loss of associates and joint ventures | 134,667 | 4,398 | 81,627 | 66,107 | |
Impairment loss | (65,437) | (2,137) | (105,169) | (39,769) | |
Segment profit before income tax | 9,369,875 | 306,005 | 14,626,156 | 11,998,938 | |
Expenditures for segment assets | 13,664,416 | 446,258 | 21,765,965 | 16,773,513 | |
Investments accounted for using the equity method | 2,338,125 | 1,643,940 | 1,896,372 | 76,360 | |
Contract assets | 1,033,902 | 861,632 | 872,028 | 33,765 | |
EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 268,218,002 | 8,759,569 | 301,966,818 | 239,488,267 | |
Interest income | 1,087,121 | 35,504 | 418,507 | 301,072 | |
Interest expense | (1,816,814) | (59,334) | (1,029,128) | (629,584) | |
Depreciation and amortization | (5,335,496) | (174,249) | (4,654,383) | (4,336,266) | |
Share of the profit or loss of associates and joint ventures | 38,211 | 1,248 | 324,276 | 95,943 | |
Impairment loss | (219,349) | ||||
Segment profit before income tax | 9,216,053 | 300,982 | 14,368,179 | 8,528,675 | |
Expenditures for segment assets | 6,207,532 | 202,728 | 6,188,401 | 7,654,560 | |
Investments accounted for using the equity method | 2,160,112 | 2,694,203 | 2,355,472 | 70,546 | |
All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 7,010,659 | 228,957 | 8,998,141 | 7,986,231 | |
Interest income | 113,139 | 3,694 | 42,530 | 91,242 | |
Interest expense | (794,272) | (25,940) | (346,581) | (159,596) | |
Depreciation and amortization | (2,482,342) | (81,068) | (2,386,209) | (1,984,431) | |
Share of the profit or loss of associates and joint ventures | (8,588) | (280) | |||
Segment profit before income tax | (1,379,741) | (45,060) | 944,854 | 18,085,030 | |
Expenditures for segment assets | 1,005,549 | 32,839 | 1,909,645 | 1,458,100 | |
Investments accounted for using the equity method | 20,811 | $ 679 | |||
Inter-group revenues [member] | Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 4,550,622 | 148,616 | 6,940,878 | 7,244,889 | |
Inter-group revenues [member] | Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 447,279 | 14,607 | 524,387 | 339,619 | |
Inter-group revenues [member] | EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 26,639,833 | 870,014 | 35,533,226 | 27,825,073 | |
Inter-group revenues [member] | All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 6,776,002 | 221,294 | 9,080,132 | 7,527,260 | |
Inter-group revenues [member] | Adjustments and Eliminations [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | (38,413,736) | (1,254,531) | (52,078,623) | (42,936,841) | |
Operating segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 620,328,207 | 20,258,923 | 722,951,266 | 612,933,974 | |
Operating segment [member] | Packaging segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 261,356,509 | 8,535,484 | 310,888,380 | 279,788,788 | |
Operating segment [member] | Testing segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 50,327,202 | 1,643,606 | 56,484,569 | 50,318,355 | |
Operating segment [member] | EMS segment [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | 294,857,835 | 9,629,583 | 337,500,044 | 267,313,340 | |
Operating segment [member] | All other segments [member] | |||||
Disclosure of operating segments [line items] | |||||
Operating revenue | $ 13,786,661 | $ 450,250 | $ 18,078,273 | $ 15,513,491 |
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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of products and services [line items] | ||||
Operating revenue | $ 581,914,471 | $ 19,004,392 | $ 670,872,643 | $ 569,997,133 |
Packaging service [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 256,805,887 | 8,386,868 | 303,947,502 | 272,543,899 |
Testing service [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 49,879,923 | 1,628,998 | 55,960,182 | 49,978,736 |
EMS [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | 268,218,002 | 8,759,569 | 301,966,818 | 239,488,267 |
Other products and services [member] | ||||
Disclosure of products and services [line items] | ||||
Operating revenue | $ 7,010,659 | $ 228,957 | $ 8,998,141 | $ 7,986,231 |
Operating Segments Informatio_4
Operating Segments Information - Summary of Geographical Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | ||||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2023 USD ($) | |
Disclosure of geographical areas [line items] | |||||
Operating revenue | $ 581,914,471 | $ 19,004,392 | $ 670,872,643 | $ 569,997,133 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 369,608,094 | 377,857,333 | $ 12,070,806 | ||
United States [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 370,306,818 | 12,093,627 | 446,484,639 | 353,500,361 | |
Taiwan [member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 70,492,517 | 2,302,172 | 83,655,142 | 94,598,067 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 258,813,497 | 268,036,245 | 8,452,433 | ||
Asia [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 75,316,422 | 2,459,713 | 75,991,902 | 62,523,167 | |
Europe [Member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 65,026,966 | 2,123,676 | 63,542,468 | 57,910,641 | |
Other geographical areas [member] | |||||
Disclosure of geographical areas [line items] | |||||
Operating revenue | 771,748 | $ 25,204 | 1,198,492 | $ 1,464,897 | |
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | 44,134,206 | 40,537,349 | 1,441,352 | ||
China [member] | |||||
Disclosure of geographical areas [line items] | |||||
Noncurrent assets, excluding financial instruments, post-employment benefit assets and deferred tax assets | $ 66,660,391 | $ 69,283,739 | $ 2,177,021 |
Operating Segments Informatio_5
Operating Segments Information - Additional Information (Detail) $ in Thousands, $ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | |
Disclosure of operating segments [line items] | ||||
Operating revenue | $ 581,914,471 | $ 19,004,392 | $ 670,872,643 | $ 569,997,133 |
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 | $ 170,970,446 | $ 5,583,620 | $ 198,858,465 | $ 158,624,032 |