Related party transactions

12 Months Ended

Dec. 31, 2019

31.	Related party transactions

Parent and ultimate controlling party

The Company has neither a parent company nor an ultimate controlling party. The transactions between the Company and its subsidiaries were eliminated in the accompanying consolidated financial statements and were not disclosed herein. The transactions between the Group and other related parties are as follows.

Names of related parties and relationship


Name	Relationship
Unimos Shanghai		Associate
JMC		Associate

Significant related party transactions

(a)

Purchases of materials


	2017		2018		2019
	NT$000		NT$000		NT$000
JMC		130		132,494		9

Purchases of materials from associate is based on normal commercial terms and

conditions

. The payment terms of the purchases from associate have no significant differences with third party suppliers.

(b)

Subcontracting fee


	2017		2018		2019
	NT$000		NT$000		NT$000
Unimos Shanghai		41,183		17		—

(c)

Disposal of property, plant and equipment


	2017
	Selling price		Gain on disposal
	NT$000		NT$000
Unimos Shanghai		21,982		20,240

There were no disposal of property, plant, and equipment to related parties for the years ended December 31, 2018 and 2019.

(d)

Acquisition of financial assets

In June 2017 and January 2018, ChipMOS BVI participated in Unimos Shanghai’s increase of

paid-in

capital based on its shareholding amounted to NT$1,373,486 thousand and NT$794,694 thousand.

Key management personnel compensation


	2017		2018		2019
	NT$000		NT$000		NT$000
Salaries and other short-term employee benefits		188,105		151,095		178,713
Post-employment compensation		5,622		2,067		2,049
Share-based payments		18,736		6,763		—

		212,463		159,925		180,762