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:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

    The tables below provide summarized financial information for the investment in associates that are material to the Group.

    Statements of financial position

     

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

    Current assets

         904,571        833,914        28,134  

    Non-current assets

         876,314        1,161,620        39,191  

    Current liabilities

         (258,513      (284,580      (9,601

    Non-current liabilities

         (2,491      (1,756      (59
      

     

     

        

     

     

        

     

     

     

    Total net assets

         1,519,881        1,709,198        57,665  
      

     

     

        

     

     

        

     

     

     

    Group’s share

         322,509        326,456        11,014  

    Goodwill

         46,820        46,820        1,579  
      

     

     

        

     

     

        

     

     

     

    Carrying amount

         369,329        373,276        12,593  
      

     

     

        

     

     

        

     

     

     

     

    Statements of financial position

     

         ChipMOS Shanghai  
         December 31,
    2017
         December 31,
    2017
     
         NT$000      US$000  

    Current assets

         3,380,641        114,056  

    Non-current assets

         2,766,839        93,348  

    Current liabilities

         (460,054      (15,521

    Non-current liabilities

         (489,097      (16,501
      

     

     

        

     

     

     

    Total net assets

         5,198,329        175,382  
      

     

     

        

     

     

     

    Group’s share

         2,340,506        78,965  

    Depreciable assets

         703,536        23,736  

    Goodwill

         22,118        746  

    Inter-company transactions and amortization

         (6,104      (206
      

     

     

        

     

     

     

    Carrying amount

         3,060,056        103,241  
      

     

     

        

     

     

     

    Statements of comprehensive income

     

         JMC  
         Year ended December 31,  
         2016      2017      2017  
         NT$000      NT$000      US$000  

    Revenue

         1,667,761        1,322,928        44,633  
      

     

     

        

     

     

        

     

     

     

    Profit for the year from continuing operations

         136,303        4,414        149  

    Other comprehensive income, net of income tax

         (627      2,903        98  
      

     

     

        

     

     

        

     

     

     

    Total comprehensive income

         135,676        7,317        247  
      

     

     

        

     

     

        

     

     

     

    Dividend received from the associate

         5,730        14,325        483  
      

     

     

        

     

     

        

     

     

     

     

         ChipMOS Shanghai  
         Year ended December 31,  
         2017      2017  
         NT$000      US$000  

    Revenue

         1,141,415        38,509  
      

     

     

        

     

     

     

    Loss for the year from continuing operations

         (348,472      (11,757

    Other comprehensive income, net of income tax

         —          —    
      

     

     

        

     

     

     

    Total comprehensive income

         (348,472      (11,757
      

     

     

        

     

     

     

    Dividend received from the associate

         —          —