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Related party transactions | 12 Months Ended
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Dec. 31, 2020
Text block [abstract] |
Related party transactions |
36. | Related party transactions
| a) | 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.
| b) | Names of related parties and relationship
Name |  | Relationship |
Unimos Shanghai |  |  | Associate |
JMC |  |  | Associate |
| c) | Significant related party transactions
| (a) | Purchases of materials
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
JMC |  |  | 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) | Acquisition of financial assets
In January 2018, ChipMOS BVI participated in Unimos Shanghai’s increase of paid-in capital based on its shareholding amounted to NT$794,694 thousand.
| d) | Key management personnel compensation
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Salaries and other short-term employee benefits |  |  | 151,095 |  |  |  | 178,713 |  |  |  | 186,854 |
Post-employment compensation |  |  | 2,067 |  |  |  | 2,049 |  |  |  | 4,258 |
Share-based payments |  |  | 6,763 |  |  |  | — |  |  |  | — |
|  |  | 159,925 |  |  |  | 180,762 |  |  |  | 191,112 |

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2020-01-01 -Section Disclosures -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2020-01-01 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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