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Investments accounted for using equity method
 12 Months Ended
Dec. 31, 2023
Investments accounted for using equity method [abstract]  
Investments accounted for using equity method
12.
Investments accounted for using equity method

Associates

 

December 31, 2022

 

December 31, 2023

 

NT$000

 

NT$000

JMC ELECTRONICS CO., LTD. (“JMC”)

 

267,070

 

277,076

Unimos Microelectronics (Shanghai) Co., Ltd.
   (“Unimos Shanghai”) (Note)

 

4,086,378

 

—

Daypower Energy

 

—

 

13,466

 

4,353,448

 

290,542

Note: On December 21, 2023, the Company's Board of Directors approved its subsidiary ChipMOS BVI to sell the investment accounted for using equity method in Unimos Shanghai and reclassified the investment as non-current assets held for sale. Information relating to non-current assets held for sale is provided in Note 14.

a)
The carrying amount of the Group’s interests in all individually immaterial associates and the Group’s share of the operating results are summarized below:

As of December 31, 2022 and 2023, the carrying amount of the Group’s individually immaterial associates amounted to NT$4,353,448 thousand and NT$290,542 thousand, respectively.

 

Year ended December 31,

 

2021

 

2022

 

2023

 

NT$000

 

NT$000

 

NT$000

Profit for the year from continuing operations

 

625,733

 

453,715

 

1,714

Other comprehensive income (loss), net of income tax

 

28,843

 

(28,254)

 

12,993

Total comprehensive income

 

654,576

 

425,461

 

14,707

 

b)
JMC has quoted market prices. As of December 31, 2022 and 2023, the fair value was NT$249,000 thousand and NT$303,780 thousand, respectively.
c)
Both JMC and Daypower Energy are recognized as investment accounted for using equity method given that the Company retains significant influence by holding one seat in JMC’s and Daypower Energy’s Board of Directors.