[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Taipei, Taiwan Republic of China January 16, 2018] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Amendment No. 5 to Form F-4 of Advanced Semiconductor Engineering, I]

[] [ASE Industrial Holding Co., Ltd. Articles of Incorporation Chapter One: General Principals Article 1. 日月光投資控股股份有限公司 The Company is called Article 2. The Company is engaged in the following businesses: H201010 General Investment Business Article 3. The investment made by the Company in other compa]

[] [ASE Industrial Holding Co., Ltd. Articles of Incorporation Chapter One: General Principals Article 1. The Company is called Article 2. The Company is engaged in the following businesses: Article 3. The investment made by the Company in other companies as a limited liability shareholder thereof is]

[] [Siliconware Precision Industries Co., Ltd. List of Subsidiaries A. SPIL (B.V.I.) Holding Ltd., a holding company organized under the laws of British Virgin Islands, has two direct holding subsidiaries: (1) SPIL (Cayman) Holding Ltd., a holding company organized under the laws of the Cayman Island]

[(2) (3)] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Taipei, Taiwan Republic of China January 6, 2017] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Amendment No.1 to Form F-4 of Advanced ]