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Related party transactions

12 Months Ended

Dec. 31, 2020

36.	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.


	b)	Names of related parties and relationship


Name	Relationship
Unimos Shanghai		Associate
JMC		Associate

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