ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of Dec. 31, Sep. 30, 2015, and Dec. 31, 2014

Figures in Million of NT dollars (NTD)

Dec. 31, 2015

Sep. 30, 2015

Dec. 31, 2014

ASSETS

NTD

NTD

NTD

Non-current assets

Available-for-sale financial assets

9.9

18.5

217.7

Investment in associates

346.3

336.0

-

Property, plant & equipment

14,102.3

13,929.6

13,494.9

Other non-current assets

341.7

355.1

315.9

Total non-current assets

14,800.2

14,639.2

14,028.5

Current assets

Inventories

1,667.7

1,751.0

1,704.7

Accounts and notes receivable

3,890.5

3,989.5

4,876.7

Short-term deposits

85.2

71.7

269.4

Other current assets

337.6

296.4

819.1

Cash and cash equivalents

12,127.4

11,795.6

15,265.2

Total current assets

18,108.4

17,904.2

22,935.1

Total assets

32,908.6

32,543.4

36,963.6

EQUITY AND LIABILITIES

EQUITY

Issued capital

31.9

31.9

34.0

Capital surplus

9,757.2

9,768.4

11,695.2

Treasury stock

-

-

(52.5)

Retained earnings

2,667.7

2,623.5

2,483.5

Other component of equity

472.0

502.3

456.6

Equity attributable to equity holders of the Company

12,928.8

12,926.1

14,616.8

Non-controlling interests

7,996.4

7,805.6

8,470.2

Total equity

20,925.2

20,731.7

23,087.0

LIABILITIES

Non-current liabilities

Bank loans - non-current portion

4,985.8

4,983.1

4,560.0

Other non-current liabilities

610.8

578.0

586.9

Total non-current liabilities

5,596.6

5,561.1

5,146.9

Current liabilities

Accounts payable and payables to contractors and
  equipment suppliers

1,232.4

1,190.4

2,382.4

Other current liabilities

2,456.8

2,172.2

3,070.8

Bank loans - current portion

1,548.7

1,548.1

1,508.2

Short-term bank loans

1,148.9

1,339.9

1,768.3

Total current liabilities

6,386.8

6,250.6

8,729.7

Total liabilities

11,983.4

11,811.7

13,876.6

Total equity and liabilities

32,908.6

32,543.4

36,963.6