| 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 and its wholly-owned      subsidiary: |
|   |                                                                                                                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                                                                                                                  | (a) | ASE      (Weihai), Inc., a corporation organized under the laws of the People’s      Republic of China. |
|   |                                                                                                                                                                                                                                                                  |   |   |
| 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 subsidiary, 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.        |

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| F.     | 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)                                                                                                                                                                   | 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 |
|   |                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                  | (b) | ASE      Assembly & Test (Shanghai) Limited, a corporation incorporated under      the laws of  the People’s Republic of China, and its      subsidiaries: |
|   |                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                  |   | (I) | Shanghai      Wei Yu Hong Xin Semiconductors Inc., a corporation incorporated under the      laws of the People’s Republic of China; and |
|   |                                                                                                                                                                  |   |   |   |
|   |                                                                                                                                                                  |   | (II) | Shanghai      Ding Hui Real Estate Development Co., Ltd., a corporation organized under      the laws of the People’s Republic of China, and its subsidiaries, Shanghai      Ding Wei Real Estate Development Co., Ltd. and Shanghai Ding Yu Real      Estate Development Co., Ltd., both corporations organized 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      Test Limited, a holding company organized under the laws of Singapore,      which has four wholly-owned subsidiaries: |
|   |                                                                                                                                                                  |   |
|   |                                                                                                                                                                  | (a) |  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; |
|   |                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                  | (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.; |
|   |                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                  | (c) | ASE      Test Finance Limited, a corporation organized under the laws of Mauritius;      and |
|   |                                                                                                                                                                  |   |   |
|   |                                                                                                                                                                  | (d) | ASE      Singapore Ptd. Ltd., a corporation organized under the laws of      Singapore. |
|   |                                                                                                                                                                  |   |   |
| G.     | PowerASE      Technology Inc., a corporation organized under the laws of the Republic of      China.                                                                  |
|   |                                                                                                                                                                  |   |   |
| H.     | Universal      Scientific Industrial Co., Ltd., a corporation organized under the laws of      the Republic of China, which has three wholly-owned      subsidiaries: |
|   |                                                                                                                                                                  |   |   |
|   | (1)                                                                                                                                                                   | Senetex      Investment Co., a corporation organized under the laws of the Republic of      China; |

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|   | (2)    | Ta-Chi      Investment Co., a corporation organized under the laws of the Republic of      China; and                                                                    |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                     |   |
|   | (3)    | Huntington      Holdings International Co., Ltd., a holding company organized under the      laws of the British Virgin Islands, and its wholly-owned      subsidiaries: |
|   |   |                                                                                                                                                                     |   |
|   |   | (a)                                                                                                                                                                      | Universal      Scientific Industrial De Mexico S.A. De C.V., a corporation organized      under the laws of Mexico; |
|   |   |                                                                                                                                                                     |   |
|   |   | (b)                                                                                                                                                                      | Universal      Scientific Industrial (UK) Ltd., a corporation organized under the laws of      the United Kingdom; |
|   |   |                                                                                                                                                                     |   |
|   |   | (c)                                                                                                                                                                      | Unitech      Holdings International Co., Ltd., a investment corporation organized under      the laws of the British Virgin Islands; |
|   |   |                                                                                                                                                                     |   |
|   |   | (d)                                                                                                                                                                      | USI      Japan Co., Ltd., a corporation organized under the laws of      Japan; |
|   |   |                                                                                                                                                                     |   |
|   |   | (e)                                                                                                                                                                      | USI      International Ltd., a corporation organized under the laws of Hong      Kong; |
|   |   |                                                                                                                                                                     |   |
|   |   | (f)                                                                                                                                                                      | USI@      Work, Inc., a corporation organized under the laws of the state of North      Carolina, U.S.A; |
|   |   |                                                                                                                                                                     |   |
|   |   | (g)                                                                                                                                                                      | Universal      Abit Holding (Cayman) Co., Ltd., a holding company organized under the      laws of the Cayman Islands, and it subsidiaries: |
|   |   |                                                                                                                                                                     |   |
|   |   |                                                                                                                                                                     | (I) | Universal      Abit (Hong Kong) Co., Ltd., a corporation organized under the laws of Hong      Kong; |
|   |   |                                                                                                                                                                     |   |   |
|   |   |                                                                                                                                                                     | (II) | Universal      Abit UK, a corporation organized under the laws of United Kingdom;      and |
|   |   |                                                                                                                                                                     |   |   |
|   |   |                                                                                                                                                                     | (III) | Universal      Abit NL B.V., a corporation organized under the laws of      Netherlands. |
|   |   |                                                                                                                                                                     |   |   |
|   |   | (h)                                                                                                                                                                      | Real      Tech Holdings Ltd., a holding company organized under the laws of the      British Virgin Islands, which has three wholly-owned      subsidiaries: |
|   |   |                                                                                                                                                                     |   |   |
|   |   |                                                                                                                                                                     | (I) | Universal      Scientific Industrial (Kun Shan) Co., Ltd., a corporation organized under      the laws of the People’s Republic of China; |
|   |   |                                                                                                                                                                     |   |   |
|   |   |                                                                                                                                                                     | (II) | USI      Electronics (Shenzhen) Co., Ltd., a corporation organized under the laws      of the People’s Republic of China; and |
|   |   |                                                                                                                                                                     |   |   |
|   |   |                                                                                                                                                                     | (III) | Universal      Electronics Holding Co., Ltd., a holding company organized under the      Cayman Islands, and its subsidiary USI Enterprise Limited, a holding      company organized under the law of Hong Kong, and its      subsidiary: |
|   |   |                                                                                                                                                                     |   |   |   |
|   |   |                                                                                                                                                                     |   | (i) | Universal      Scientific Industrial (Shanghai) Co., Ltd., a corporation organized under      the laws of  the People’s Republic of China, and its subsidiary      Universal Global Technology Co., Ltd., a corporation organized under the      law of Hong Kong, which has four subsidiaries: |
|   |   |                                                                                                                                                                     |   |   |   |
|   |   |                                                                                                                                                                     |   |   | * | Universal      Global Technology (Shenzhen), Co., Ltd., a corporation organized under the      laws of the People’s Republic ofChina; |

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|   |                                                                                                     |                                                                                                                           |   |   |   |                                                                                                                            |
|--------|----------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|---------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                     |                                                                                                                           |   |   | *      | Universal      Global Industrial Co., Limited, a corporation organized under the law of      Hong Kong;                         |
|   |                                                                                                     |                                                                                                                           |   |   |   |                                                                                                                            |
|   |                                                                                                     |                                                                                                                           |   |   | *      | Universal      Global Scientific Industrial Co., Ltd., a corporation organized under the      law of the Republic of China; and |
|   |                                                                                                     |                                                                                                                           |   |   |   |                                                                                                                            |
|   |                                                                                                     |                                                                                                                           |   |   | *      | USI      Manufacturing Services, Inc., a corporation organized under the law of the      state of California, U.S.A.            |
|   |                                                                                                     |
| I.     | Advanced      Semiconductor Engineering, Inc. has significant interests in the following      companies: |
|   |                                                                                                     |
|   | (1)                                                                                                      | Hung      Ching Development & Construction Co. Ltd., a corporation organized      under the laws of the Republic of China; |
|   |                                                                                                     |                                                                                                                           |   |
|   | (2)                                                                                                      | Hung      Ching Kwan Co., a corporation organized under the laws of the Republic of      China; and                            |
|   |                                                                                                     |                                                                                                                           |   |
|   | (3)                                                                                                      | StarChips      Technology Inc., a corporation organized under the laws of the Republic of      China.                          |
|   |                                                                                                     |                                                                                                                           |   |

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