The board of directors of the Group’s subsidiary, SPIL (Cayman) Holding Limited, resolved in September 2020 to dispose its 100% shareholdings in Siliconware Electronics (Fujian) Co., Limited (“SF”) to Shenzhen Hiwin System Limited with a consideration of RMB966,000 thousand. The disposal was completed in October 2020 and the control over SF

was transferred

to the acquirer.

The board of directors of the Company resolved in December 2021 to dispose its 100% shareholdings in GAPT Holding Limited

(including its subsidiaries) and ASEKS (collectively, “GAPT Holding and ASEKS”). The disposal was completed in December 2021 and the control over GAPT Holding and ASEKS was transferred to the acquirer.

Analysis of assets and liabilities on the date control was lost


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$			US$ (Note 4)

Current Assets
Cash and cash equivalent	$	200,347		$	2,625,715		$	94,655
Trade and other receivables		318,425			4,505,531			162,420
Inventories		239,865			2,284,880			82,368
Other current assets		111,913			1,215,992			43,835
Non-Current Assets
Property, plant and equipment		7,546,413			16,693,129			601,770
Right-of-use assets		812,861			181,855			6,556
Investment property		—			787,250			28,379
Goodwill		—			310,711			11,201
Deferred tax assets		298,217			659,972			23,792
Other non-current assets		43,482			308,500			11,122

Current Liabilities
Short-term borrowings		—			(2,443,005	)		(88,068	)
Trade and other payables		(1,739,330	)		(5,949,592	)		(214,477	)
Current portion of long-term borrowings		(1,746,000	)		—			—
Other current liabilities		(24,564	)		(647,027	)		(23,325	)
Non-Current Liabilities
Long-term borrowings		(2,947,682	)		—			—
Deferred tax liabilities		(796	)		(200,899	)		(7,242	)
Lease liabilities – non-current		—			(8,150	)		(294	)
Other non-current liabilities		—			(156,863	)		(5,655	)


Net assets disposed of	$	3,113,151		$	20,167,999		$	727,037

Gain on disposal of subsidiaries


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$			US$ (Note 4)

Total consideration (paid in cash)	$	4,078,844		$	36,939,133		$	1,331,620
Net assets disposed of		(3,113,151	)		(20,167,999	)		(727,037	)
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control		(162,940	)		569,284			20,522


Gain on dis posals	$	802,753		$	17,340,418		$	625,105

Net cash inflow on disposals of subsidiaries


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$			US$ (Note 4)

Consideration received in cash and cash equivalents	$	4,078,844		$	36,939,133		$	1,331,620
Less: Cash and cash equivalent balances disposed of		(200,347	)		(2,625,715	)		(94,655	)
Other receivables (Note) (the outstanding receivables of consideration, net of relevant expenditure)		(161,458	)		(10,533,600	)		(379,726	)


	$	3,717,039		$	23,779,818		$	857,239

Note:

The outstanding receivables for the disposal of SF

had

been fully received in 2021.