| A.     | A.S.E.      Holding Limited, a corporation organized under the laws of Bermuda, and      its subsidiaries:                                                                                                                                                            |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (1)                                                                                                                                                                                                                                                                   | ASEP      Realty Corporation, a corporation organized under the laws of the      Philippines (in the process of being liquidated); |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (2)                                                                                                                                                                                                                                                                   | ASE      Holding Electronics (Philippines), Incorporated, a corporation organized      under the laws of the Philippines (in the process of being liquidated);      and |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (3)                                                                                                                                                                                                                                                                   | ASE      Investment (Labuan) Inc., a holding company organized under the laws of      Malaysia, and its wholly-owned subsidiary, ASE (Korea) Inc., a corporation      organized under the laws of Korea. |
|   |                                                                                                                                                                                                                                                                  |   |   |
| B.     | ASE      Marketing and Service Japan Co., Ltd., a corporation organized under the      laws of Japan.                                                                                                                                                                 |
|   |                                                                                                                                                                                                                                                                  |   |   |
| C.     | ASE      Test, Inc., a corporation organized under the laws of the Republic of      China.                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                  |   |   |
| D.     | Omniquest      Industrial Limited, a holding company organized under the laws of the      British Virgin Islands, and its wholly-owned subsidiary, ASE Corporation,      a holding company organized under the laws of the Cayman Islands, and its      subsidiaries: |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (1)                                                                                                                                                                                                                                                                   | ASE      Mauritius Inc., a holding company organized under the laws of Mauritius,      and its subsidiaries: |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                                                                                                                  | (a) | ASE      (Shanghai) Inc., a corporation organized under the laws of the People's      Republic of China, and its subsidiaries, Shanghai Ding Hui Real Estate      Development Co., Ltd., a corporation organized under the laws of the      People’s Republic of China, and Advanced Semiconductor Engineering (HK)      Limited, a corporation organized under the laws of Hong    Kong; |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                                                                                                                  | (b) | ASE      Hi-Tech (Shanghai) Inc., a corporation organized under the laws of the      People’s Republic of China; |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                                                                                                                  | (c) | ASE      (KunShan) Inc., a corporation organized under the laws of the People's      Republic of China; and |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                                                                                                                  | (d) | ASE      Module (Kunshan) Inc., a corporation organized under the laws of the      People’s Republic of China. |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (2)                                                                                                                                                                                                                                                                   | ASE      Labuan Inc., a holding company organized under the laws of Malaysia, and      its subsidiary, ASE Electronics Inc, a corporation organized under the      laws of the Republic of China. |
|   |                                                                                                                                                                                                                                                                  |   |   |
| E.     | Innosource      Limited, a holding company organized under the laws of the British Virgin      Islands, and its wholly-owned subsidiary, ASE Module (Shanghai) Inc., a      corporation organized under the laws of the People's Republic of      China.              |
|   |                                                                                                                                                                                                                                                                  |   |   |
| F.     | ASE      Technologies, Inc., a corporation organized under the laws of the Republic      of China (in the process of being liquidated);                                                                                                                               |
|   |                                                                                                                                                                                                                                                                  |   |   |
| G.     | J&R      Holding Limited, a holding company organized under the laws of Bermuda,      and its subsidiaries:                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   | (1)                                                                                                                                                                                                                                                                   | J&R      Industrial Inc., a corporation organized under the laws of the Republic of      China; |

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|   | (2)                                                                                                                            | ASE      Japan Co., Ltd., a corporation organized under the laws of      Japan;                                                                                                                                                     |
|--------|--------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (3)                                                                                                                            | ASE      (U.S.) Inc., a corporation organized under the laws of the State of      California, U.S.A.;                                                                                                                               |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (4)                                                                                                                            | Global      Advanced Packaging Technology Ltd., a holding company organized under the      laws of the Cayman Islands, and its subsidiaries:                                                                                        |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   |                                                                                                                           | (a)                                                                                                                                                                                                                                 | ASE      Assembly & Test (HK) Limited, a corporation organized under the laws      of Hong Kong, and its subsidiary, Global Advanced Packaging Technology      North America Inc., a corporation organized under the laws of the state of      California, U.S.A. (in the process of being liquidated);    and |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   |                                                                                                                           | (b)                                                                                                                                                                                                                                 | ASE      Assembly & Test (Shanghai) Limited, a corporation incorporated under      the laws of  the People’s Republic of China, and its subsidiary,      Shanghai Wei Yu Hong Xin Semiconductors Inc., a corporation incorporated      under the laws of the People’s Republic of China; |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (5)                                                                                                                            | Suzhou      ASEN Semiconductors Co., Ltd., a corporation organized under the laws of      the People’s Republic of China; and                                                                                                 |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (6)                                                                                                                            | ASE      (Weihai), Inc., a corporation organized under the laws of the People’s      Republic of China;                                                                                                                       |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
| H.     | ASE      Test Limited, a holding company organized under the laws of Singapore,      which has four wholly-owned subsidiaries: |
|   |                                                                                                                           |
|   | (1)                                                                                                                            | ASE      Holdings (Singapore) PTE Ltd., a holding company organized under the laws      of Singapore and its wholly-owned subsidiary, ASE Electronics (M) SDN.      BHD., a corporation organized under the laws of  Malaysia;      |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (2)                                                                                                                            | ASE      Test Holdings, Ltd., a holding company organized under the laws of Cayman      Islands and its wholly-owned subsidiary, ISE Labs, Inc., a corporation      organized under the laws of the state of California,    U.S.A.; |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (3)                                                                                                                            | ASE      Test Finance Limited, a holding company organized under the laws of      Mauritius; and                                                                                                                                    |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (4)                                                                                                                            | ASE      Singapore Ptd. Ltd., a corporation organized under the laws of      Singapore.                                                                                                                                             |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
| I.     | PowerASE      Technology Inc., a corporation organized under the laws of the Republic of      China;                           |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
| J.     | Advanced      Semiconductor Engineering, Inc. has a controlling interest in the      following companies:                      |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (1)                                                                                                                            | Universal      Scientific Industrial Co., Ltd., a corporation organized under the laws of      the Republic of China;                                                                                                               |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (2)                                                                                                                            | Hung      Ching Development & Construction Co. Ltd., a corporation organized      under the laws of the Republic of China;                                                                                                      |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (3)                                                                                                                            | Hung      Ching Kwan Co., a corporation organized under the laws of the Republic of      China; and                                                                                                                                 |
|   |                                                                                                                           |                                                                                                                                                                                                                                |   |
|   | (4)                                                                                                                            | InProComm      Inc., a corporation organized under the laws of the Republic of China (in      the process of beingliquidated).                                                                                                      |

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