Document:

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                                                                   Exhibit 10.13

I, Joseph Tung, certify that set forth below is a fair and accurate English
translation of the required document included as an exhibit to this Registration
Statement.

                               By: /s/ JOSEPH TUNG
                                   ------------------------------
                                   Title: Chief Financial Officer
                                   Dated: August 28, 2000

VIII. Procedures for Employee Dividend Reinvestment and Cash Purchases of
Shares.

     1.   Purpose:

          According to the labor capital integration and employee profit sharing
          and share holding policies, every shareholders' meeting shall follow
          this procedure when determining the shares and warrants issuable to
          the employees who participate in the Dividend Reinvestment Plan and
          the Cash Purchase of Shares.

     2.   Distribution Recipient:

          Every current employee of the company that is employed before December
          31 of each year, excluding employees of the Overseas Reinvestment
          Company, while including the employees who work at the Not-for-Profit
          Units that produced the Consolidated Financial Statement, and who are
          deemed to be the employees of this company, are eligible to
          participate in the Employee Reinvestment Plan & Cash Purchase of
          Shares.

          All employees employed two months before the Record Day of share
          purchase year have rights to purchase shares. The contract workers are
          not eligible for the Employee Dividend Reinvestment Plan or Cash
          Purchase of Shares.

     3.   Employee Dividend Calculation Procedure:

          Employee Dividend = (After Tax Profit of the Fiscal Year - Amount Paid
          for Losses of Previous Years - Retained Earning required by the
          Company Law - Legal Retained Earnings - Special Retained Earnings
          According to the Articles of Association and Shareholder Meeting
          Resolution) * 5%.

          Such Employee Dividend Distribution amounts are subject to partial
          withholding by the resolution of the Board of Directors for purpose of
          equity investment and for cash distribution reserves. The remaining

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     amount for the employee dividend distribution is further subject to
     the approval of the shareholders' meetings.

4.   Employee Share Cash Purchase Procedure:

     Pursuant to Article 267 of the Company Law, the Board of Directors or
     shareholders' meeting shall resolve to reserve 10-15% of the newly
     offered shares for the employees to purchase when a cash investment to
     equity is being processed.

5.   Not-for-Profit Units Distribution Ratio Calculation Procedure:

     1).  The share distribution ratio for each Not-for-Profit Unit:

               The shares shall be distributed to each Not-for-Profit Unit based
               on the extent to which it contributed to the after tax profit or
               reinvestment profit of the company.

     2).  Share Distribution Procedure for Not-for-Profit Unit that incurs
          losses or has un-recovered losses from previous years.

               Reduction of dividend for parent company employees as a result
               of losses incurred by subsidiaries will be recorded until the
               same amount is paid to the parent company employees when the
               subsidiaries earn a profit.

     3).  The number of shares that each Not-for-Profit Unit can purchase for
          its employees shall be determined by the resolution of the Board of
          Directors.

6.   This procedure, as well as its amendments, shall be executed after the
     approval of the Board of Directors.

Note

     (1)  The Employee Dividend Distribution is subject to the reductions
          required by the Company Law and the company's Articles of
          Association.

     (2)  Individual Points = Points for Attendance + Points for Seniority +
          Points for Ranks + Point for Special Circumstances.

     (3)  The total number of shares distributable should be determined pursuant
          to the share numbers of employee dividend reinvestment approved by
          the shareholders' meeting and the Securities Regulatory Committee.

     (4)  Share distribution shall be rounded to 10 shares. Share numbers
          fewer than 10 will be distributed to the Welfare's Committee to be
          added to the Employees' Welfare Fund.

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VII. Share Distribution Method
     Calculation of points will be based on attendance, seniority, rank, and
     special circumstances. Points for each of the above category will be
     calculated separately and then aggregated to determine the number of shares
     each employee is entitled.
          1. Attendance
               1).  Points for Attendance.
                    From January 1 to December 31, for each day at work, 6
                    points for day shift, 7 points for night shift.
               2).  Points for Absence.
                    No points will be deducted for military leaves, public
                    holidays, funeral leaves, and annual vacations.
                    Points deducted for the absence of each work day of 8 hours
                    are as follows:

<TABLE>
<CAPTION>
Absence                       Day Shift      Night Shift
-------                       ---------      -----------
<S>                           <C>            <C>
Marriage or Maternity Leave    9              10.5
Sick Days or Unpaid Leaves    18              21
Personal Days                 36              42
No Shows                      90             105
</TABLE>

               3).  The overall points deducted for absence will be shared by
                    all employees.

     2.   Seniority
          15 points for each month at work.
          Time less than a month is counted as one full month. The maximum
          seniority is 25 years.

     3.   Rank

<TABLE>
<S>       <C>       <C>       <C>       <C>       <C>
Rank      I         II        III       IV        V
Points    750       1,500     2,500     3,500     4,500
Rank      VI        VII       VIII      VIIII     X
Points    5,500     7,000     8,000     9,000     15,000
</TABLE>

     Count the number of months for time less than one year,
     Time less than a month is considered one full month.
<PAGE>   4
4.  Points for Special Circumstances

     1).  Points shall be calculated as follows for merits and mistakes to
          provide incentives and penalties to all employees.

<TABLE>
<CAPTION>

----------------------------------------------------------------------------

Honors              Points              Disciplinary        Points
                    Credited            Actions             Deducted
<S>                 <C>                 <C>                 <C>
----------------------------------------------------------------------------

First               300                 First               300
Honor                                   Level
----------------------------------------------------------------------------

Second              100                 Second              100
Honor                                   Level
----------------------------------------------------------------------------

Third               30                  Third               30
Honor                                   Level
----------------------------------------------------------------------------
</TABLE>

     2).  Company improvement activities such as Reward Policy Promotion, QCC
          activities, Proposal Reward, TCM Promotion/Internal Teacher Award will
          be addressed separately and to have points credited in forms of
          Special Circumstance Points once approved by director.

5.  Points for Periodical Evaluation

     Points shall be awarded or deducted to an employee that holds a rank of I
     to VIII, on basis of the employee's quarterly evaluations in that year, in
     order to provide incentives and penalties according to an employee's
     performance.

     A-50 points credited
     B-25 points credited
     D-100 points deducted
     E-200 points deducted

     Points for Periodical Evaluation has been included in the Employee Share
Option Plan since 1988.

                                       2<PAGE>   1
                                                                   Exhibit 10.14

I, Joseph Tung, certify that set forth below is a fair and accurate English
translation of the required document included as an exhibit to this Registration
Statement.

                               By: /s/ JOSEPH TUNG
                                   ------------------------------
                                   Title: Chief Financial Officer
                                   Dated: August 28, 2000

(English Translation Summary)

                          MINISTRY OF ECONOMIC AFFAIRS
                 EXPORT PROCESSING ZONES ADMINISTRATION (EPZA)
                         NANTZE EXPORT PROCESSING ZONE

                             LAND LEASE AGREEMENTS

I.  See Annex I for a description of lease details.

II. General Provisions:

     The land in the Kaohsiung Nantze Export Processing Zone on which ASE Inc.'s
packaging and testing facilities are located is leased from the Ministry of
Economic Affairs, Export Processing Zones Administration.

     The term under all lease agreements between EPZA and ASE Inc. is 10 years.
The usage of leased land is limited to office, factory, warehouse, and
operational space. No sublease or lending of the land is allowed. The usage,
rental payment schedule, default penalty, public construction fee, deposit,
minimum dimension and other construction requirements are stipulated by the
regulations of the Ministry of Economic Affairs. The EPZA may adjust the rental
when the government reevaluates the land price.

     The lease agreements are renewable by 3 months prior written application
with the EPZA. After the termination of the lease agreement, ASE Inc. should
return the buildings on the land and the buildings will be sold to any other
enterprises as approved by the EPZA within 6 months.

     The regulation of Ministry of Economics Affairs in connection with the
lease in the Nantze Export Processing Zone may change from time to time. There
can be no assurance that current regulations will continue in effect or that
future changes will not have an adverse effect upon the availability of the
lease above.

                                       1
<PAGE>   2
                                                                         ANNEX I

<TABLE>
<CAPTION>
                                                                                                  PUBLIC
                                                                  UNIT PRICE           RENTAL     FACILITY
EXHIBIT   LAND LEASE                           TOTAL AREA       (NT$/m(2)/PER        (NT$/PER  CONSTRUCTION   LEASE       DATE OF
  NO.     AGREEMENTS    PROPERTY                 (m(2))             MONTH)             MONTH)      FEE        PERIOD       LEASE
<S>       <C>         <C>                    <C>             <C>                     <C>       <C>           <C>          <C>
10.14     (88) Nan-   Nantze Export             11,348             11.50             130,502        0        1999.10.1-   1999.10.5
          Er-Jian-    Processing Zone,                                                                       2009.9.30
          Tse-No.     Hoping Section,
          19          Sub-Section II,
                      District 1, No.
                      713 and 717
                      (Property  No.
                      CL051)
 </TABLE>

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