According to the Rule No. 0990004943 issued by the Financial Supervisory Commission ("FSC") on February 2, 2010, companies with shares listed on the Taiwan Stock Exchange ("TSE") or traded on the Gre Tai Securities Market or the emerging stock board need to prepare their consolidated financial statements in accordance with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers, the International Financial Reporting Standards ("IFRSs"), the International Accounting Standards, and interpretations as well as related guidance translated by Accounting Research and Development Foundation and issued by the FSC for the year ending December 31, 2013. Therefore, the Company is following its listed subsidiary, ThaiLin, and will prepare its consolidated financial statements for the year ending December 31, 2013 in accordance with IFRSs.  The unaudited financial information for this quarter is prepared in accordance with IFRSs.  The comparative figures have been presented in accordance with IFRSs for better comparison.

Taiwan Listing Update

As part of the efforts in ensuring success in establishing the eligibility for listing on the TSE of the shares of ChipMOS Taiwan, a subsidiary of the Company, ChipMOS Bermuda will be required to reduce its current ownership interest of 83.4% in ChipMOS Taiwan to 70% or less.  The Company continues to work towards satisfying the eligibility requirements for listing ChipMOS Taiwan onto the TSE in the second quarter of 2014.

Third Quarter 2013 Outlook

The Company expects revenue for third quarter of 2013 to increase by approximately 2% to 6%, as compared to the second quarter of 2013.  The Company expects gross margin on a consolidated basis to be in the range of approximately 16% to 20% for the third quarter of 2013.  The Company anticipates depreciation and amortization expenses for the third quarter of 2013 to be approximately US$27 million.  Operating expenses are expected to be approximately 6% to 7% of revenues in the third quarter of 2013. The Company expects CapEx spending to be approximately US$38 million in the third quarter of 2013, with CapEx spending for the full year 2013 to be approximately US$128 million. The total number of the Company's outstanding common shares at the end of the third quarter of 2013 is expected to be approximately 30 million.

Mr. Cheng continued, "We continue to gain visibility as our customers become more certain in their operating plans for the rest of 2013 and remain confident in our outlook.  We expect a further improvement in demand in our LCD driver business, including bumping services, in second half of 2013.  We expect to see continued growth as capacity use is led by new applications in the mobile consumer space, many of which require longer test times."

Investor Conference Call / Webcast Details

ChipMOS will review detailed second quarter 2013 results on Thursday, August 15, 2013 at 8:00AM EDT (8:00PM, August 15, Taiwan time). The conference call-in number is +1-201-689-8562.  A live webcast of the conference call will be available at ChipMOS' website at http://www.chipmos.com.  The playback is scheduled to be available in 2 hours after the conclusion of the conference call and will be accessible by dialing +1-858-384-5517, with confirmation ID number 417771.

About ChipMOS TECHNOLOGIES (Bermuda) LTD.:

ChipMOS ( http://www.chipmos.com) is a leading independent provider of semiconductor testing and assembly services to customers in Taiwan, Japan, and the U.S. With advanced facilities in Hsinchu and Southern Taiwan Science Parks in Taiwan and Shanghai, ChipMOS and its subsidiaries provide testing and assembly services to a broad range of customers, including leading fabless semiconductor companies, integrated device manufacturers and independent semiconductor foundries.

Forward-Looking Statements

Certain statements contained in this announcement may be viewed as "forward-looking statements" within the meaning of Section 27A of the U.S. Securities Act of 1933, as amended, and Section 21E of the U.S. Securities Exchange Act of 1934, as amended. Such forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual performance, financial condition or results of operations of the Company to be materially different from any future performance, financial condition or results of operations implied by such forward-looking statements. Further information regarding these risks, uncertainties and other factors is included in the Company's most recent Annual Report on Form 20-F filed with the U.S. Securities and Exchange Commission (the "SEC") and in the Company's other filings with the SEC.

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