| 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 and      Service Japan Co., Ltd., a corporation organized under the laws of      Japan. |
|----|-------------------------------------------------------------------------------------------------------|

| C. | ASE      Network 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; 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. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 beingliquidated); |
|----|----------------------------------------------------------------------------------------------------------------------------------------|

| 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; |
|--------|-----|-----------------------------------------------------------------------------------------------------|

|   | (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) | PowerASE      Technology Inc., a corporation organized under the laws of the Republic of      China; |
|--------|-----|------------------------------------------------------------------------------------------------------|

|   | (5) | Global      Advanced Packaging Technology Limited, a holding company organized under      the laws of the Cayman Islands, and its  subsidiaries: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | ASE      Assembly & Test (H.K.) Limited, a corporation organized under the laws      of HongKong,      and its subsidiary, Global Advanced Packaging Technology North America      Inc., acorporation      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 thePeople’s      Republic of China, and its subsidiary, Wei Yu Hong Xin Semiconductors      Inc., acorporation      incorporated under the laws of the People’s Republic of      China; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Suzhou      ASEN Semiconductors Co., Ltd., a corporation organized under the laws of      the People’s Republic of China; and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (7) | 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 one 99.99%-owned and three wholly-owned      subsidiaries: |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | ASE      Test, Inc., a corporation organized under the laws of the Republic of      China (99.99% owned by ASE TestLimited); |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------|

|   | (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. and its      subsidiary, ASE Singapore Pte Ltd, a corporation organized under the laws      of Singapore; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | ASE      Test Finance Limited, a holding company organized under the laws of      Mauritius; and |
|--------|-----|--------------------------------------------------------------------------------------------------|

|   | (4) | 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; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 ofChina; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------|

|   | (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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