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Non-current assets held for sale

12 Months Ended

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.

X

- 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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