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Non-current assets held for sale | 12 Months Ended
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Dec. 31, 2023
Non-current assets held for sale | 14. Non-current assets held for sale On December 21, 2023, the Company's Board of Directors approved its subsidiary ChipMOS BVI to sell the 45.0242% owned equity investment accounted for using equity method in Unimos Shanghai to Suzhou Oriza PuHua Zhixin Equity Investment Partnership (L.P.) and other local Chinese investment management companies. Therefore, the investment accounted for using equity method of Unimos Shanghai have been reclassified as non-current assets held for sale at the carrying amount. The equity transfer is expected to be completed in the first half of 2024. a) Assets held for sale:
|  | December 31, 2023
|  | NT$000
Investment accounted for using equity method in Unimos Shanghai |  | 4,278,658
b) Information relating to cumulative income or expense recognized in other comprehensive income relating to disposal assets classified as held for sale is provided in Note 22.

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- Definition The entire disclosure for non-current assets held for sale and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2023-01-01 -Section Presentation and disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS05_g30-42_TI -URIDate 2023-03-23 + Details
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