ASE Technology Holding (ASX) 20-F 3 Apr 24 2023 FY Annual report (foreign) Financial data

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
Text block [abstract]
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
Text block [abstract]
Other Intangible Assets	19. OTHER INTANGIBLE ASSETS The carrying amounts of each class of other intangible assets were as follows: December 31 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
Text block [abstract]
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
Text block [abstract]
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
Text block [abstract]
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
Text block [abstract]
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
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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
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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