ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of Dec. 31, Sep. 30, 2013 and Dec. 31, 2012

Figures in Million of U.S. dollars (NTD)

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

ASSETS

NTD

NTD

NTD

Non-current assets

Property, plant & equipment-net

12,811.9

12,321.2

12,475.3

Long-term investments

8.6

11.6

11.6

Other non-current assets

330.4

380.3

726.2

Total non-current assets

13,150.9

12,713.1

13,213.1

Current assets

Inventories

1,519.4

1,486.9

1,687.9

Accounts and notes receivable

4,114.6

4,242.0

4,120.1

Other financial assets

181.9

299.1

629.9

Other current assets

268.7

462.0

284.8

Cash and cash equivalents

13,372.8

12,770.3

8,863.6

Total current assets

19,457.4

19,260.3

15,586.3

Total assets

32,608.3

31,973.4

28,799.4

EQUITY AND LIABILITIES

EQUITY

Shareholders' equity

Issued capital

37.2

39.4

39.0

Capital surplus

11,945.8

12,119.1

11,506.4

Treasury stock

(297.6)

(581.7)

(635.7)

Retained earnings

1,440.6

1,349.7

267.0

Other equity

438.7

433.4

416.9

Total shareholders' equity attributable to ChipMOS

13,564.7

13,359.9

11,593.6

Non-controlling interests

7,024.9

6,746.9

3,995.7

Total equity

20,589.6

20,106.8

15,589.3

LIABILITIES

Non-current liabilities

Long-term loans

3,889.0

4,240.6

6,739.9

Other non-current liabilities

584.7

468.5

566.2

Total non-current liabilities

4,473.7

4,709.1

7,306.1

Current liabilities

Accounts payable and payables to contractors and

      equipment suppliers

1,815.0

1,309.1

1,374.7

Other current liabilities

2,068.5

1,770.6

1,935.0

Current portion of long-term debts

2,874.8

2,568.3

2,227.8

Short-term loans

786.7

1,509.5

366.5

Total current liabilities

7,545.0

7,157.5

5,904.0

Total liabilities

12,018.7

11,866.6

13,210.1

Total liabilities & equity

32,608.3

31,973.4

28,799.4