ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of Mar. 31, 2020, Dec. 31, and Mar. 31, 2019

Figures in Millions of NT dollars (NTD)

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

ASSETS

NTD

NTD

NTD

Current assets

Cash and cash equivalents

7,512.2

4,704.1

5,069.0

Current financial assets at fair value through profit
  or loss

150.0

-

-

Current financial assets at amortized cost

170.5

169.0

171.2

Accounts and notes receivable, net

4,721.4

4,454.7

4,099.9

Inventories

2,318.9

1,767.7

1,667.0

Other current assets

670.1

666.9

612.3

Total current assets

15,543.1

11,762.4

11,619.4

Non-current assets

Non-current financial assets at fair value through
  profit or loss

10.9

11.0

11.7

Non-current financial assets at fair value through
  other comprehensive income

96.0

121.8

142.8

Non-current financial assets at amortized cost

68.5

68.5

99.2

Investments accounted for using equity method

3,338.3

3,392.9

3,884.5

Property, plant & equipment

18,122.9

17,979.4

16,524.7

Right-of-use assets

802.4

687.1

888.9

Other non-current assets

252.0

282.8

352.5

Total non-current assets

22,691.0

22,543.5

21,904.3

Total assets

38,234.1

34,305.9

33,523.7

LIABILITIES AND EQUITY

LIABILITIES

Current liabilities

Short-term bank loans

-

-

300.0

Accounts payable and payables to contractors and
  equipment suppliers

1,386.4

1,792.3

1,256.2

Current lease liabilities

56.6

24.6

40.2

Long-term bank loans, current portion

748.1

748.4

748.1

Other current liabilities

2,319.7

2,336.4

2,180.8

Total current liabilities

4,510.8

4,901.7

4,525.3

Non-current liabilities

Long-term bank loans

11,815.3

8,293.2

9,044.3

Non-current lease liabilities

753.1

668.4

835.0

Other non-current liabilities

844.4

791.4

808.8

Total non-current liabilities

13,412.8

9,753.0

10,688.1

Total liabilities

17,923.6

14,654.7

15,213.4

EQUITY

Capital stock – common stock

7,272.4

7,272.4

7,528.3

Capital surplus

6,059.6

6,059.6

6,280.7

Retained earnings

7,051.7

6,339.0

5,298.3

Other equity interest

(73.2)

(19.8)

165.5

Treasury stock

-

-

(962.5)

Equity attributable to equity holders of the Company

20,310.5

19,651.2

18,310.3

Total equity

20,310.5

19,651.2

18,310.3

Total liabilities and equity

38,234.1

34,305.9

33,523.7