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Non-current assets held for sale

12 Months Ended

Dec. 31, 2024

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.

a)Assets held for sale:

		December 31, 2023		December 31, 2024
		NT$000		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 non-current assets classified as held for sale is provided in Note 23.

c)In May 2024, the Group completed the equity transfer of Unimos Shanghai, recognizing a gain on disposal of NT$72,261 thousand, which is recorded under “Other gains and losses”, and fully received the consideration amounted to NT$4,394,206 thousand in December 2024.

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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 2024-01-01
-Section Presentation and disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS05_g30-42_TI
-URIDate 2024-03-27

+ Details

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Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration