Exhibit 14 (English Translation Summary) Ministry of Economic Affairs Export Processing Zones Administration (EPZA) Nantze Export Processing Zone Land Lease Agreements I. See Annex I for a description of lease details. II. General Provisions: The land in the Kaohsiung Nantze Export Processing Zone is leased from the Ministry of Economic Affairs, Export Processing Zones Administration. The term under all lease agreements between EPZA and ASE Inc., ASE Test, Inc. and ASE Material is 10 years. The usage of leased land is limited to office, factory, warehouse, and operational space. No sublease or lending of the land is allowed. The usage, rental payment schedule, default penalty, public construction fee, deposit, minimum dimension and other construction requirements are stipulated by the regulations of the Ministry of Economic Affairs. The EPZA may adjust the rental when the government reevaluates the land price. The lease agreements are renewable by 3 months prior written application with the EPZA. After the termination of the lease agreement, ASE Inc. should return the buildings on the land and the buildings will be sold to any other enterprises as approved by the EPZA within 6 months. The regulation of Ministry of Economics Affairs in connection with the lease in the Nantze Export Processing Zone may change from time to time. There can be no assurance that current regulations will continue in effect or that future changes will not have an adverse effect upon the availability of the lease above. -1- Annex I The following land lease agreements are entered into between ASE Inc. and the EPZA. - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (83) Nan-Di-Tse Nantze Export Processing Zone, Hoping 3,238 11.50 37,237 0 1994.8.1~ 1994.7.29 No. 38 Section, Sub-Section II, District 3, 2004.7.31 Lot Nos. 625, 626, 627 and 629 (Property No. CL088) - ------------------------------------------------------------------------------------------------------------------------------------ (84) Nan-Di-Tse Nantze Export Processing Zone, Hoping 1,710 11.50 19,665 0 1995.7.1~ 1995.6.27 No. 24 Section, Sub-Section II, District 4, 2005.6.30 Lot No. 600 (Property No. AL039) - ------------------------------------------------------------------------------------------------------------------------------------ (84) Nan-Di-Tse Nantze Export Processing Zone, Hoping 2,534 11.50 29,141 0 1996.1.1~ 1995.12.4 No. 37 Section, Sub-Section II, District 3, 2005.10.31 Lot No. 667 (Property No. CL008) - ------------------------------------------------------------------------------------------------------------------------------------ -2- - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (86) Nan-Di-Tse Nantze Export Processing Zone, Hoping 6,946 11.50 79,879 0 1997.8.1~ No. 35 Section, Sub-Section II, District 3, 2007.7.31 Lot Nos. 634 and 635 (Property No. CL009) - ------------------------------------------------------------------------------------------------------------------------------------ (86) Nan-Di-Tse Nantze Export Processing Zone, Hoping 2,655 11.50 30,532 0 1997.10.1~ 1997.9.30 No. 45 Section, Sub-Section II District 3, 2007.9.30 Lot Nos. 625, 626, 627 and 629 (Property No. CL071) - ------------------------------------------------------------------------------------------------------------------------------------ (86) Nan-Di-Tse Nantze Export Processing Zone, Hoping 1,362 11.50 15,663 0 1997.10.1~ 1997.9.30 No. 44 Section, Sub-Section II, District 4, 2007.9.30 Lot No. 607 (Property No. AL112) - ------------------------------------------------------------------------------------------------------------------------------------ (87) Nan-Di-Tse Nantze Export Processing Zone, Hoping 2,842 11.50 32,683 0 1998.4.1~ 1998.3.31 No. 110 Section, Sub-Section II, Lot No. 722 2008.3.31 (Property No. CL041) - ------------------------------------------------------------------------------------------------------------------------------------ (88) Nan-Er- Nantze Export Processing Zone, Hoping 13,011 11.50 149,626 36,300 1999.9.1~ 1999.8.30 Jian-Tse Section, Sub-Section II, District 5, 2009.8.31 No. 18 Lot No. 117 (Property No. CL098) - ------------------------------------------------------------------------------------------------------------------------------------ -3- - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (88) Nan-Er- Nantze Export Processing Zone, Hoping 11,348 11.50 130,502 0 1999.10.1~ 1999.10.5 Jian-Tse Section, Sub-Section II, District 1, 2009.9.30 No. 19 Lot Nos. 713 and 717 (Property No. CL051) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 2,307 11.50 26,530 0 2000.07.01~ 2000.06.26 Jian-Tse Section, Sub-Section II, Lot No. 626 2010.06.30 No. 15 (Property No. CL046) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 765 11.50 8,797 0 2000.7.1~ 2000.7.10 Jian-Tse Section, Sub-Section II, Lot No. 627 2010.6.30 No. 019 (Property No. CL053) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Shu-Tzu Nantze Export Processing Zone, Hoping 2000.10.01~ 2000.09.30 No. 002 Section, Sub-Section II, 2010.09.30 Lot No. 442 1,339 33.30 44,588 0 Lot No. 443 176 33.30 5,860 Lot No. 444 1,976 34.80 68,764 Lot No. 557-1 1 48.70 48 - ------------------------------------------------------------------------------------------------------------------------------------ -4- - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (90) Nan-Er- Nantze Export Processing Zone, Hoping 1,093 11.50 12,570 0 2000.03.16~ 2001.03.16 Jian-Tse Section, Sub-Section II, Lot No. 723 2011.03.15 No. 006 (Property No. CL104) Nantze Export Processing Zone, Hoping - ------------------------------------------------------------------------------------------------------------------------------------ (91) Nan-Er- Section, Sub-Section II, Lot. No. 727 9,066 11.50 104,259 25,294 2002.1.1 ~ 2002.1.1 Jian-Tse (Property No. CL098) 2012.12.31 No.004 - ------------------------------------------------------------------------------------------------------------------------------------ (93) Nan-Er- Nantze Export Processing Zone, Hoping 9,240 11.50 106,260 0 2004.2.1 ~ 2004.2.1 Jian-Tse Section, Sub-Section II, Lot. No. 685 2013.2.31 No. 003 (Property No. CL074) - ------------------------------------------------------------------------------------------------------------------------------------ (93) Nan-Er- Nantze Export Processing Zone, Hoping 10,280 11.50 118,220 0 2004.4.6 ~ 2004.4.5 Jian-Tse Section, Sub-Section II, Lot. Nos. 630, 2014.4.5 No. 010 631, 632, and 633 (Property No. CL060) - ------------------------------------------------------------------------------------------------------------------------------------ (93) Nan-Er- Nantze Export Processing Zone, Hoping 4,710 11.50 54,165 1.682 2004.6.1 ~ 2004.6.1 Jian-Tse Section, Sub-Section II, Lot. Nos. 671 2014.5.31 No. 015 and 673 (Property No. CL106) - ------------------------------------------------------------------------------------------------------------------------------------ -5- The following land lease agreements are entered into between ASE Test, Inc. and the EPZA - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (85) Nan-Di-Tse Nantze Export Processing Zone, Hoping 4,751 11.50 54,636 0 1996.3.1 ~ 1996.3.14 No. 005 Section, Sub-Section II, District 5, 2006. 2.28 Lot. No. 720 (Property No. CL092) - ------------------------------------------------------------------------------------------------------------------------------------ (86) Nan-Di-Tse Nantze Export Processing Zone, Hoping 4,030 11.50 46,345 0 1997.1.1 ~ 1997.1.3 No. 005 Section, Sub-Section II, District 5, 2006.12.31 Lot. No. 720 (Property No. CL026) - ------------------------------------------------------------------------------------------------------------------------------------ (91) Nan-Er- Nantze Export Processing Zone, Hoping 3,945 11.50 45,368 11,006 2002.1.1 ~ 2002.1.1 Jian-Tse Section, Sub-Section II, Lot. No. 727 2012.12.31 No. 005 (Property No. CL105) - ------------------------------------------------------------------------------------------------------------------------------------ (93) Nan-Er- Nantze Export Processing Zone, Hoping 12,837 11.50 147,626 0 2004.4.1 ~ 2004.4.1 Jian-Tse Section, Sub-Section II, Lot. No. 726 2014.3.31 No. 011 (Property No. CL061) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 4,391 11.50 50,496 0 2000.4.16 ~ 2000.4.17 Jian-Tse Section, Sub-Section II, District 5, 2010.4.15 No. 012 Lot. No. 721 (Property No. CL050) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 2,842 11.50 32,683 0 2000.5.1 ~ 2000.5.1 Jian-Tse Section, Sub-Section II, District 5, 2010.4.30 No. 013 Lot. No. 722 (Property No. CL041) - ------------------------------------------------------------------------------------------------------------------------------------ -6- The following land lease agreements are entered into between ASE Material Inc. and the EPZA - ------------------------------------------------------------------------------------------------------------------------------------ Public Unit Price Rental Facility Land Lease Total Area (NT$/m(2)/ (NT$/per Construction Lease Date Agreement Property (m(2)) per month) month) Fee Period of Lease - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 1,588 11.50 18,262 0 2000.10.1 ~ 2000.10.1. Jian-Tse Section, Sub-Section II, Lot. No. 600 2010.9.30 No. 039 (Property No. AL069) - ------------------------------------------------------------------------------------------------------------------------------------ (89) Nan-Er- Nantze Export Processing Zone, Hoping 1,467 11.50 16,870 0 2000.10.1 ~ 2000.10.1. Jian-Tse Section, Sub-Section II, Lot. No. 600 2010.9.30 No. 038 (Property No. AL096) - ------------------------------------------------------------------------------------------------------------------------------------ (88) Nan-Er- Nantze Export Processing Zone, Hoping 11,348 11.50 130,502 0 1999.10.1 ~ 1999.10.5. Jian-Tse Section, Sub-Section II, District 1, 2009.9.30 No. 019 Lot. Nos 713 and 717 (Property No. CL051) - ------------------------------------------------------------------------------------------------------------------------------------ -7-