CHIPMOS TECHNOLOGIES INC | CIK:0001123134 | 3

  • Filed: 4/19/2018
  • Entity registrant name: CHIPMOS TECHNOLOGIES INC (CIK: 0001123134)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/0001193125-18-121873-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml
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  • ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory

    12. Available-for-sale financial assets

     

         December 31,
    2016
         December 31,
    2017
         December 31,
    2017
     
         NT$000      NT$000      US$000  

    Unlisted equity investments, at cost

         79,880        49,474        1,669  

    Less: Allowance for impairment losses

         (69,920      (28,584      (964
      

     

     

        

     

     

        

     

     

     
         9,960        20,890        705  
      

     

     

        

     

     

        

     

     

     

    Due to the operation loss and accumulated deficit of VIGOUR TECHNOLOGY Corporation (“VIGOUR”), the Company has recognized full impairment loss of its investments on VIGOUR amounted to NT$41,336 thousand (US$1,395 thousand) in prior years. Based on the Company’s assessment, considering VIGOUR is currently in liquidation process and no residual assets are expected to be available for distributions, the carrying amount of investments and accumulated impairment losses were reclassified to “Other receivables” in the fourth quarter of 2017.

    As of December 31, 2016 and 2017, no available-for-sale financial assets were pledged.