Advanced Semiconductor Engineering, Inc.

Summary of Consolidated Statement of Comprehensive Income Data - IC ATM

(In NT$ millions, except per share data)

(Unaudited)

For the three months ended

For the six months ended

Jun. 30

2016

Mar. 31

2016

Jun. 30

2015

Jun. 30

2016

Jun. 30

2015

Net revenues:

Packaging

31,180

28,597

30,558

59,777

62,104

Testing

6,502

5,995

6,230

12,497

12,410

Direct Material

801

931

865

1,732

1,726

Others

21

20

18

41

36

Total net revenues

38,504

35,543

37,671

74,047

76,276

Cost of revenues

(28,943)

(27,711)

(28,167)

(56,654)

(56,777)

Gross profit

9,561

7,832

9,504

17,393

19,499

Operating expenses:

Research and development

(2,021)

(1,922)

(1,969)

(3,943)

(3,878)

Selling, general and administrative

(2,583)

(2,688)

(2,434)

(5,271)

(4,974)

Total operating expenses

(4,604)

(4,610)

(4,403)

(9,214)

(8,852)

Operating income

4,957

3,222

5,101

8,179

10,647

Net non-operating (expenses) income:

Interest expense - net

(576)

(604)

(489)

(1,180)

(1,019)

Foreign exchange gain (loss)

(306)

834

630

528

1,162

Gain (loss) on valuation of financial assets
  and liabilities

828

(261)

(516)

567

(1,645)

Gain (loss) on equity-method investments

1,495

1,431

839

2,926

1,455

Others

(397)

124

(336)

(273)

(141)

Total non-operating income (expenses)

1,044

1,524

128

2,568

(188)

Income before tax

6,001

4,746

5,229

10,747

10,459

Income tax expense

(1,266)

(529)

(1,537)

(1,795)

(2,246)

Income from continuing operations and
  before noncontrolling interest

4,735

4,217

3,692

8,952

8,213

Noncontrolling interest

(56)

(54)

(40)

(110)

(92)

Net income attributable to
   shareholders of the parent

4,679

4,163

3,652

8,842

8,121