| a. | Consideration received from the disposal |
| NT$ | ||||
| (In Millions) | ||||
|
Total consideration received |
$ | 825.0 | ||
|
Expenditure associated with consideration received |
(142.5 | ) | ||
|
|
|
|||
|
Net consideration received |
$ | 682.5 | ||
|
|
|
|||
| b. | Analysis of assets and liabilities over which the control was lost |
| NT$ | ||||
| (In Millions) | ||||
|
Assets |
||||
|
Cash and cash equivalents |
$ | 81.5 | ||
|
Inventories |
28.5 | |||
|
Other current assets |
91.3 | |||
|
Property, plant and equipment |
643.7 | |||
|
Intangible assets |
47.4 | |||
|
Others |
51.8 | |||
|
|
|
|||
| 944.2 | ||||
|
|
|
|||
|
Liabilities |
||||
|
Salary and bonus payable |
38.2 | |||
|
Accrued expenses and other current liabilities |
68.1 | |||
|
Net defined benefit liability |
35.9 | |||
|
Others |
76.9 | |||
|
|
|
|||
| 219.1 | ||||
|
|
|
|||
|
Net assets disposed of |
$ | 725.1 | ||
|
|
|
|||
| c. | Gain/loss on disposal of subsidiary |
| NT$ | ||||
| (In Millions) | ||||
|
Net consideration received |
$ | 682.5 | ||
|
Net assets disposed of |
(725.1 | ) | ||
|
Non-controlling interests |
42.6 | |||
|
|
|
|||
|
Gain/loss on disposal of subsidiary |
$ | — | ||
|
|
|
|||
| d. | Net cash inflow arising from disposal of subsidiary |
| NT$ | ||||
| (In Millions) | ||||
|
Net consideration received |
$ | 682.5 | ||
|
Less: Balance of cash and cash equivalents disposed of |
81.5 | |||
|
|
|
|||
| $ | 601.0 | |||
|
|
|
|||