| A.     | ASE                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) Inc., 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 Services Ltd., a corporation organized under the laws of                Hong                Kong.                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| C.     | ASE                Marketing and Service Japan Co., Ltd., a corporation organized under                the                laws of Japan.                                                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| D.     | ASE                Network Inc., a corporation organized under the laws of the Republic                of                China.                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| E.     | 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 subsidiary, Shanghai Ding Hui Real Estate                Development Co., Ltd, a corporation organized under the laws of the                People’s Republic of China; |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
|   |                                                                                                                                                                                                                                                                                                                                        | (b) | ASE                Hi-Tech (Shanghai) Inc., a corporation organized under the laws of                the                People’s Republic of China; and |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
|   |                                                                                                                                                                                                                                                                                                                                        | (c) | ASE                (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. |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| F.     | 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.                             |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| G.     | ASE                Technologies, Inc., a corporation organized under the laws of the                Republic                of China (in the process ofbeing                liquidated).                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
| H.     | J&R                Holding Limited, a holding company organized under the laws of Bermuda,                and its subsidiaries:                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
|   | (1)                                                                                                                                                                                                                                                                                                                                         | ASE                Test Limited, a holding company organized under the laws of Singapore,                which has one 99.99%-owned and four wholly-owned                subsidiaries: |
|   |                                                                                                                                                                                                                                                                                                                                        |   |   |
|   |                                                                                                                                                                                                                                                                                                                                        |  (a)   | ASE              Test, Inc., a corporation organized under the laws of the Republic              of              China (99.99%-owned by ASE Test Limited); |

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|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|--------|-------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                          | (b)                                                                                                                                                                                                                                                                                                                                                                             | 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. and its              subsidiaries, ASE Singapore Pte Ltd, a corporation organized under              the              laws of Singapore, ISE Technology, Inc., a corporation organized under              the              laws of the state of California, U.S.A., and Digital Testing Services              Inc., a corporation organized under the laws of the state of California,              U.S.A.; |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                          | (c)                                                                                                                                                                                                                                                                                                                                                                             | ASE              Test Finance Limited, a holding company organized under the laws of              Mauritius;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                          | (d)                                                                                                                                                                                                                                                                                                                                                                                  | ASE              Holdings (Singapore) PTE Ltd., a holding company organized under the              laws              of Singapore and its wholly-owned subsidiary, ASE Electronics (M) SDN,              BHD              (Malaysia), Inc., a corporation organized under the laws of Malaysia;              and                                                                                                                                                                                                                                                                                                                                                                 |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                          | (e)                                                                                                                                                                                                                                                                                                                                                                             | 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 the Republic of Korea.                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (2)                                                                                                                           | J&R                Industrial Inc., a corporation organized under the laws of the Republic                of                China;                                                                                                                                                                                                                                                    |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (3)                                                                                                                           | Grand                Innovation Co., Ltd., a holding company organized under the laws                of the                British Virgin Islands;                                                                                                                                                                                                                                        |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (4)                                                                                                                           | ASE                Japan Co., Ltd., a corporation organized under the laws of                Japan;                                                                                                                                                                                                                                                                                       |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (5)                                                                                                                           | ASE                (U.S.) Inc., a corporation organized under the laws of the State                of                California, U.S.A.;                                                                                                                                                                                                                                                  |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (6)                                                                                                                           | Power                ASE Technology Holding Limited, a holding company organized under                the laws                of the Cayman Islands, and its subsidiary, Power ASE Technology Inc.,                a                corporation organized under the laws of the Republic of                China;                                                                         |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | (7)                                                                                                                           | Top                Master Enterprises Limited, a holding company organized under the                laws of                the British Virgin Islands, and its wholly-owned subsidiary, Global                Advanced Packaging Technology Limited, a holding company organized                under                the laws of the Cayman Islands, and its                subsidiaries: |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                          | (a)                                                                                                                                                                                                                                                                                                                                                                                       | Global                Advanced Packaging Technology (H.K.) Limited, a corporation organized                under the laws of Hong Kong; and                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                          | (b)                                                                                                                                                                                                                                                                                                                                                                                       | Global                Advanced Packaging Technology Limited, a corporation incorporated                under                the laws of the People’s Republic of China.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| I.     | 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.                                                                                                                                                                                                                                                        |

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