ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of Mar. 31, 2016, Dec. 31, and Mar. 31, 2015

Figures in Million of NT dollars (NTD)

Mar. 31, 2016

Dec. 31, 2015

Mar. 31, 2015

ASSETS

NTD

NTD

NTD

Non-current assets

Available-for-sale financial assets

10.0

9.9

18.5

Investment in associates

353.0

346.3

319.3

Property, plant & equipment

14,413.2

14,102.3

13,767.4

Other non-current assets

369.2

341.7

318.7

Total non-current assets

15,145.4

14,800.2

14,423.9

Current assets

Inventories

1,753.0

1,667.7

1,765.0

Accounts and notes receivable

3,760.8

3,890.5

4,247.2

Short-term deposits

72.3

85.2

102.7

Other current assets

283.5

337.6

342.4

Cash and cash equivalents

13,255.0

12,127.4

16,194.7

Total current assets

19,124.6

18,108.4

22,652.0

Total assets

34,270.0

32,908.6

37,075.9

EQUITY AND LIABILITIES

EQUITY

Issued capital

32.0

31.9

33.4

Capital surplus

9,678.1

9,757.2

11,526.9

Retained earnings

2,760.1

2,667.7

2,611.6

Other component of equity

465.8

472.0

452.4

Equity attributable to equity holders of the Company

12,936.0

12,928.8

14,624.3

Non-controlling interests

7,806.3

7,996.4

8,767.5

Total equity

20,742.3

20,925.2

23,391.8

LIABILITIES

Non-current liabilities

Bank loans - non-current portion

6,209.0

4,985.8

5,780.0

Other non-current liabilities

607.8

610.8

583.9

Total non-current liabilities

6,816.8

5,596.6

6,363.9

Current liabilities

Accounts payable and payables to contractors and equipment suppliers

1,463.0

1,232.4

1,486.7

Other current liabilities

2,443.7

2,456.8

3,064.8

Bank loans - current portion

1,549.0

1,548.7

1,510.6

Short-term bank loans

1,255.2

1,148.9

1,258.1

Total current liabilities

6,710.9

6,386.8

7,320.2

Total liabilities

13,527.7

11,983.4

13,684.1

Total equity and liabilities

34,270.0

32,908.6

37,075.9