4. Consolidated net other operating incomes and expenses:

The Group's forecasted net other operating incomes and expenses for 1Q17 are primarily based on historical experience and the Company's operating plan.  Consolidated net other operating incomes and expenses for 1Q17 are forecasted to increase 17,992.0% ~ 19,896.4% as compared to the prior quarter. The forecasted increase in net other operating income is primarily due to income from insurance compensation for property, plant and equipment and the recognition of realized disposal gain on property, plant and equipment which was generated from previous inter-company transactions within the Group and reclassified to realized gain once the Group complete the equity interest disposal of the subsidiary, ChipMOS Shanghai.  Forecasted figures are provided in the following table:

5. Consolidated profit before tax:

The Group's profit before tax for 1Q17 is forecasted to be in the range of 3.9% to 18.5% lower as compared to the prior quarter, which primarily reflects foreign exchange losses.  Forecasted figures are provided in the following table:

6. Comprehensive income (attributable to equity holders of the Company):

The Group's comprehensive income for 1Q17 is forecasted to increase in the range of 267.7% to 318.5% as compared to the prior quarter.  The expected increase primarily comes from the gain of the equity interest disposal on the subsidiary, ChipMOS Shanghai.  Forecasted figures are provided in the following table:

7. Acquisition or disposal of major assets:

(1) Acquisition of major assets

The Group's acquisition of major assets in 1Q17 is expected to increase in the range of 22.6% to 30.2%, as compared to the prior quarter.  This increase is primarily based on the purchase of equipment according to the business plan which was approved by the Board of Directors.  The funding of major assets purchase in 1Q17 is expected from operating cash flows.  Forecasted figures are provided in the following table:

(2) Disposal of major assets

The Group plans to dispose 54.98% of the equity interest in its subsidiary, ChipMOS Shanghai, in 1Q17.  The forecast gain from such disposal is expected to be between NT$1,925,000 thousands and NT$2,070,000 thousands.  Forecasted figures are provided in the following table: