Subsidiary Taiwan Fulung Electronics Acquires Real Property Right-of-Use Assets from Related Party
Original: 代子公司台灣福雷電子(股)公司公告向關係人 日月光半導體製造(股)公司取得不動產使用權資產
Summary
Taiwan Fulung Electronics Co., Ltd. (台灣福雷電子), a subsidiary, is acquiring right-of-use assets for real property from ASE Semiconductor Manufacturing Co., Ltd. (日月光半導體製造), a related party within the same corporate group. This is a related-party lease transaction requiring disclosure under TWSE material-information rules; the ROU asset recognition follows IFRS 16 lease accounting. Full body available on MOPS.
Full Translation
ASE Technology Holding Co., Ltd. announces on behalf of its subsidiary Taiwan Fulung Electronics Co., Ltd. (台灣福雷電子股份有限公司) that it is acquiring right-of-use assets for real property (不動產使用權資產) from the related party ASE Semiconductor Manufacturing Co., Ltd. (日月光半導體製造股份有限公司). Under IFRS 16, a lessee recognises a right-of-use asset and corresponding lease liability when it obtains the right to use an underlying asset; this disclosure indicates Taiwan Fulung Electronics is entering into or renewing a real-estate lease arrangement with a group affiliate. As a related-party transaction it is subject to TWSE related-party disclosure and board-approval requirements. [Body not available — subject line only. See MOPS for full announcement.]