ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As of Mar. 31, 2015, Dec. 31, and Mar. 31, 2014

Figures in Million of NT dollars (NTD)

Mar. 31, 2015

Dec. 31, 2014

Mar. 31, 2014

ASSETS

NTD

NTD

NTD

Non-current assets

Available-for-sale financial assets

18.5

217.7

8.6

Investment in associates

319.3

-

-

Property, plant & equipment

13,767.4

13,494.9

12,630.1

Other non-current assets

318.7

315.9

323.4

Total non-current assets

14,423.9

14,028.5

12,962.1

Current assets

Inventories

1,765.0

1,704.7

1,503.5

Accounts and notes receivable

4,247.2

4,876.7

4,162.9

Short-term deposits

102.7

269.4

277.3

Other current assets

342.4

819.1

258.8

Cash and cash equivalents

16,194.7

15,265.2

12,307.8

Total current assets

22,652.0

22,935.1

18,510.3

Total assets

37,075.9

36,963.6

31,472.4

EQUITY AND LIABILITIES

EQUITY

Issued capital

33.4

34.0

34.8

Capital surplus

11,526.9

11,695.2

11,789.2

Treasury stock

-

(52.5)

-

Retained earnings

2,611.6

2,483.5

1,625.6

Other component of equity

452.4

456.6

440.1

Equity attributable to equity holders of the Company

14,624.3

14,616.8

13,889.7

Non-controlling interests

8,767.5

8,470.2

7,233.2

Total equity

23,391.8

23,087.0

21,122.9

LIABILITIES

Non-current liabilities

Bank loans - non-current portion

5,780.0

4,560.0

2,968.2

Other non-current liabilities

583.9

586.9

585.6

Total non-current liabilities

6,363.9

5,146.9

3,553.8

Current liabilities

Accounts payable and payables to contractors and equipment suppliers

1,486.7

2,382.4

1,259.1

Other current liabilities

3,064.8

3,070.8

2,311.3

Bank loans - current portion

1,510.6

1,508.2

2,263.1

Short-term bank loans

1,258.1

1,768.3

962.2

Total current liabilities

7,320.2

8,729.7

6,795.7

Total liabilities

13,684.1

13,876.6

10,349.5

Total equity and liabilities

37,075.9

36,963.6

31,472.4