Today's Information

Provided by: ASE Technology Holding Co., Ltd.
SEQ_NO 1 Date of announcement 2022/03/29 Time of announcement 19:38:31
Subject 
 Content of overseas financial report of 2021 Q4
required to be adjusted due to inconsistency in the
accounting principles applied in the two places
Date of events 2022/03/29 To which item it meets paragraph 47
Statement 
1.Date of occurrence of the event:2022/03/29
2.Year/Quarter of the financial report:For the year ended December 31, 2021
3.Accounting principles applied for securities listed domestically:
ASE Technology Holding Co., Ltd. (or the "Company") has prepared its
consolidated financial statements in accordance with the Regulations
Governing the Preparation of Financial Reports by Securities Issuers and
the International Financial Reporting Standards (IFRS), International
Accounting Standards (IAS), Interpretations of IFRS (IFRIC) and
Interpretations of IAS (SIC) endorsed and issued into effect by the
Financial Supervisory Commission of the Republic of China
(collectively, "Taiwan IFRS"), and filed it with the Taiwan FSC Securities
and Futures Bureau.

4.Inconsistent items/amounts in financial reports for securities listed
domestically:
Under Taiwan IFRS, the Company reported its net profit attributable to
owners of the Company of NT$63,907,680 thousand, net profit attributable
to non-controlling interests of NT$2,105,901 thousand, total comprehensive
income attributable to owners of the Company of NT$64,627,793 thousand,
total comprehensive income attributable to non-controlling interests of
NT$2,031,930 thousand, basic earnings per share of NT$14.84 and diluted
earnings per share of NT$14.40 for the year ended December 31, 2021, as
well as total assets of NT$672,934,285 thousand, total liabilities of
NT$398,301,560 thousand, equity attributable to owners of the Company of
NT$260,076,714 thousand and non-controlling interests of NT$14,556,011
thousand as of December 31, 2021.

5.Accounting principles applied for securities issued overseas:
The Company has prepared its consolidated financial statements in
accordance with the IFRS, IAS, IFRIC and SIC as issued by the
International Accounting Standards Board (collectively, "IFRS"),
and filed it with the U.S. Securities and Exchange Commission.

6.Inconsistent items/ amounts (securities issued overseas):
Under IFRS, the Company reported its net profit attributable to owners
of the Company of NT$60,150,167 thousand, net profit attributable to
non-controlling interests of NT$2,099,830 thousand, total comprehensive
income attributable to owners of the Company of NT$60,630,154 thousand,
total comprehensive income attributable to non-controlling interests of
NT$2,025,859 thousand, basic earnings per share of NT$13.97 and diluted
earnings per share of NT$13.54 for the year ended December 31, 2021,
as well as total assets of NT$673,265,899 thousand, total liabilities of
NT$405,094,839 thousand, equity attributable to owners of the Company of
NT$253,626,645 thousand and non-controlling interests of NT$14,544,415
thousand as of December 31, 2021.

7.Inconsistent items/amounts in financial information for securities issued
overseas:
The significant difference between Taiwan IFRS and IFRS adopted by the
Company resulted from the timing difference on the recognition of 5%
additional income tax on unappropriated earnings and the difference in the
accounting treatment of the additional new shares of associates that were
not subscribed by the Company in proportion.

8.Any other matters that need to be specified:
For further details, please refer to our consolidated financial statements
for the year ended December 31, 2021 filed with the U.S. Securities and
Exchange Commission.

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ASE Technology Holding Co. Ltd. published this content on 29 March 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 29 March 2022 11:48:03 UTC.