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 year ended

Dec. 31

2016

Sep. 30

2016

Dec. 31

2015

Dec. 31

2016

Dec. 31

2015

Net revenues:

Packaging

35,242

34,832

31,121

129,851

125,714

Testing

7,303

7,232

6,356

27,032

25,192

Direct Material

898

920

910

3,550

3,564

Others

20

22

19

83

74

Total net revenues

43,463

43,006

38,406

160,516

154,544

Cost of revenues

(31,816)

(32,037)

(28,428)

(120,507)

(114,416)

Gross profit

11,647

10,969

9,978

40,009

40,128

Operating expenses:

Research and development

(2,270)

(2,130)

(2,082)

(8,343)

(8,085)

Selling, general and administrative

(3,005)

(2,646)

(2,583)

(10,922)

(10,439)

Total operating expenses

(5,275)

(4,776)

(4,665)

(19,265)

(18,524)

Operating income

6,372

6,193

5,313

20,744

21,604

Net non-operating (expenses) income:

Interest expense - net

(499)

(526)

(584)

(2,204)

(2,143)

Foreign exchange gain (loss)

(432)

1,504

364

1,600

(311)

Gain (loss) on valuation of financial assets and liabilities

2,108

(1,987)

(622)

687

2,166

Gain (loss) on equity-method investments ⁴

1,405

1,287

1,051

4,985

2,443

Others

104

(152)

336

(320)

(9)

Total non-operating income (expenses)

2,686

126

545

4,748

2,146

Income before tax

9,058

6,319

5,858

25,492

23,750

Income tax expense

(967)

(719)

(1,099)

(3,481)

(4,361)

Income from continuing operations and
  before noncontrolling interest

8,091

5,600

4,759

22,011

19,389

Noncontrolling interest

(115)

(94)

(51)

(319)

(192)

Net income attributable to
  shareholders of the parent

7,976

5,506

4,708

21,692

19,197