CHIPMOS TECHNOLOGIES INC | CIK:0001123134 | 3

  • Filed: 4/19/2018
  • Entity registrant name: CHIPMOS TECHNOLOGIES INC (CIK: 0001123134)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/0001193125-18-121873-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml
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  • ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory

    14. Property, plant and equipment, net

     

        Land     Buildings     Machinery
    and
    equipment
        Tools     Other
    equipment
        Construction in
    progress and
    equipment to
    be inspected
        Total     Total  
        NT$000     NT$000     NT$000     NT$000     NT$000     NT$000     NT$000     US$000  

    January 1, 2016

                   

    Cost

        452,738       10,700,236       45,945,380       3,673,636       3,047,001       826,103       64,645,094    

    Accumulated depreciation and impairment

        —         (5,863,556     (38,602,675     (3,323,862     (2,643,441     —         (50,433,534  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       
        452,738       4,836,680       7,342,705       349,774       403,560       826,103       14,211,560    
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

    January 1, 2016

        452,738       4,836,680       7,342,705       349,774       403,560       826,103       14,211,560    

    Additions

        —         255,916       934,913       358,413       351,850       2,789,903       4,690,995    

    Disposals

        —         (51     (8,624     —         (351     —         (9,026  

    Reclassifications

        —         372,448       1,509,798       22,882       37,373       (1,942,501     —      

    Depreciation expenses

        —         (631,233     (2,188,976     (201,755     (206,477     —         (3,228,441  

    Impairment losses

        —         —         —         —         (8,198     —         (8,198  

    Exchange adjustments

        —         (45,814     (18,196     (4,871     (11,134     (45,689     (125,704  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

    December 31, 2016

        452,738       4,787,946       7,571,620       524,443       566,623       1,627,816       15,531,186    
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

    December 31, 2016

                   

    Cost

        452,738       11,183,278       47,002,228       3,999,894       3,353,413       1,627,816       67,619,367    

    Accumulated depreciation and impairment

        —         (6,395,332     (39,430,608     (3,475,451     (2,786,790     —         (52,088,181  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       
        452,738       4,787,946       7,571,620       524,443       566,623       1,627,816       15,531,186    

    Less: Property, plant and equipment classified as held for sale

        —         (710,191     (433,688     (90,460     (168,314     (631,315     (2,033,968  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       
        452,738       4,077,755       7,137,932       433,983       398,309       996,501       13,497,218    
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

    January 1, 2017

                   

    Cost

        452,738       11,183,278       47,002,228       3,999,894       3,353,413       1,627,816       67,619,367       2,281,355  

    Accumulated depreciation and impairment

        —         (6,395,332     (39,430,608     (3,475,451     (2,786,790     —         (52,088,181     (1,757,361
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     
        452,738       4,787,946       7,571,620       524,443       566,623       1,627,816       15,531,186       523,994  

    Less: Property, plant and equipment classified as held for sale

        —         (710,191     (433,688     (90,460     (168,314     (631,315     (2,033,968     (68,622
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     
        452,738       4,077,755       7,137,932       433,983       398,309       996,501       13,497,218       455,372  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    January 1, 2017

        452,738       4,077,755       7,137,932       433,983       398,309       996,501       13,497,218       455,372  

    Additions

        —         211,098       2,007,767       571,601       195,957       1,716,268       4,702,691       158,660  

    Disposals

        —         —         (30,066     (2,302     (1,865     —         (34,233     (1,155

    Reclassifications

        —         141,400       1,535,619       44,882       22,149       (1,744,050     —         —    

    Depreciation expenses

        —         (511,167     (1,837,482     (357,695     (192,934     —         (2,899,278     (97,816

    Impairment losses

        —         —         —         —         (956     —         (956     (32

    Exchange adjustments

        —         —         (43     —         (88     —         (131     (5
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    December 31, 2017

        452,738       3,919,086       8,813,727       690,469       420,572       968,719       15,265,311       515,024  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    December 31, 2017

                   

    Cost

        452,738       9,809,970       45,778,207       4,004,703       2,624,083       968,719       63,638,420       2,147,045  

    Accumulated depreciation and impairment

        —         (5,890,884     (36,964,480     (3,314,234     (2,203,511     —         (48,373,109     (1,632,021
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     
        452,738       3,919,086       8,813,727       690,469       420,572       968,719       15,265,311       515,024  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

    As of December 31, 2016 and 2017, certain of the above property, plant and equipment were pledged as collateral for long-term bank loans (Notes 32).

     

         2016      2017      2017  
         NT$000      NT$000      US$000  

    Capitalization interest

         13,435        18,769        633  

    Capitalization interest rate applied

         1.7456%~3.6166%        1.7624%        1.7624%