Document:

Transfer of Claim Agreement

 Exhibit 4.61 

EXECUTION 

TRANSFER OF CLAIM AGREEMENT 
  

			
	SELLER:	 	ChipMOS TECHNOLOGIES INC.
		
	BUYER:	 	Citigroup Financial Products Inc.
		
	DATE:	 	January 25, 2010
		
	DEBTOR:	 	Collectively, Spansion Inc., Spansion Technology LLC, Spansion LLC, Spansion International Inc., and Cerium Laboratories LLC
		
	BANKRUPTCY CASE:	 	In re Spansion Inc., et al., Case No. 09-10690 (KJC) (Jointly Administered)
		
	PETITION DATE:	 	March 1, 2009
		
	BANKRUPTCY COURT:	 	The United States Bankruptcy Court for the District of Delaware
		
	CLAIM:	 	The “Claim” shall be, collectively, (i) a $65,782,617.00 portion (the “Transferred Stipulated Claim”) of SELLER’S
allowed general unsecured claim in the aggregate amount of $69,782,617.00 (as reduced by an amount equal to the proceeds of the Sale (as defined in the Approval Order)) (the “Stipulated Claim”), referenced in and
allowed by numbered paragraph 6 of that certain Order Approving Stipulation Between the Debtors and ChipMOS TECHNOLOGIES INC. regarding Limited Relief From the Automatic Stay, entered in the Bankruptcy Case October 13, 2009 (the
“Approval Order”) (provided that in no event shall any reduction of the Stipulated Claim on account of proceeds of the Sale (as defined in the Approval Order) be allocated from the Transferred Stipulated Claim),
(ii) if and to the extent specified in an Additional Amount Notice delivered from SELLER to BUYER, an Optional Additional Claim in an amount no greater than $4,000,000.00, and (iii) SELLER’S general unsecured claim in the amount of
$233,764,860.11 (the “Disputed Claim”), referenced as the “Damages Claim” in that certain Stipulation Between the Debtors and ChipMOS TECHNOLOGIES INC. regarding Limited Relief From the Automatic Stay, filed
in the Bankruptcy Case, dated October 9, 2009 (the “Stipulation”)

 1. SELLER hereby
represents and warrants to BUYER that (i) a proof of claim (the “Proof of Claim”), dated March 12, 2009, file-stamped March 13, 2009, and designated claim no. 5, was duly and timely filed by SELLER against
Debtor, prior to any bar date that may have been established by the Bankruptcy Court for filing such a proof of claim, (ii) SELLER has provided to BUYER a true and complete copy of the Proof of Claim, (iii) except pursuant to the
Stipulation and the Approval Order, the Proof of Claim has not been revoked, withdrawn, amended or modified, and no rights thereunder have been waived, and (iv) all statements in the Proof of Claim are true and correct as of the date hereof.
For the avoidance of doubt, and without diminishing any of the representations, warranties, agreements or covenants made by SELLER herein, BUYER acknowledges that (i) SELLER filed a duplicate proof of claim, dated March 5, 2009, with the
appointed claims agent; (ii) the duplicate proof of claim was designated as claim no. 15, and (iii) the Debtor objected to the duplicate claim, which was subsequently expunged. 

 2. SELLER, for good and valuable consideration, does hereby (with effect, in the case of any Optional
Additional Claim, as of the date determined in accordance with Section 3(d)) irrevocably sell, convey, transfer and assign unto BUYER all of SELLER’S right, title and interest in, to and under the Claim against the Debtor in the
above-referenced Bankruptcy Case, including, without limitation, “claims” as defined in Section 101(5) of Title 11 of the United States Code, as amended, any and all right to receive principal, interest and other amounts in respect of
the Claim (in each case whether accruing prior to, on or after the date of this Agreement), and, to the extent relating to the Claim, all accounts, accounts receivable and other rights and interest of SELLER against Debtor, including, without
limitation, all of SELLER’S right, title and interest in, to and under: 
  

	 	(a)	the Proof of Claim; 

  

	 	(b)	all exhibits, attachments and/or supporting documentation relating to the Proof of Claim; 

 

	 	(c)	each of the documents, agreements, bills and/or other documents (whether now existing or hereafter arising) that evidence, create and/or give rise to or affect in any
material way the Claim (such documents, agreements, bills and/or other documents are attached to this Agreement as Annex B and collectively hereinafter referred to as the “Claim Documents”); 

 

	 	(d)	the Stipulation; 

  

	 	(e)	all rights to receive any cash, interest, fees, expenses, damages penalties and/or other amounts or property in respect of or in connection with the Claim, including,
without limitation, (i) any securities and/or other distributions made by Debtor in respect of the Claim under or pursuant to any plan of reorganization or liquidation in the Bankruptcy Case or otherwise and (ii) any and all subscription
or participation rights, received in respect of or conferred by ownership of the Claim, in respect of any rights or other offering by the Debtor (“Subscription Rights”); 

 

	 	(f)	all causes of action or other rights held by SELLER, whether against the Debtor or against any other party, in connection with the Claim and/or any of the foregoing,
including, without limitation, under or in connection with any of the Claim Documents; 

  

	 	(g)	all cash, securities or other property (“Distributions”) distributed or payable on account of, or exchanged in return for, any of
the foregoing; and 

  

	 	(h)	any and all proceeds of any of the foregoing (including proceeds of proceeds); 

all of the foregoing, whether against the Debtor, any affiliate of the Debtor, any guarantor or any other third party liable in respect thereof, being
collectively referred to herein as the “Assigned Rights”. 
 3.(a) The aggregate consideration (the “Purchase
Price”) paid by BUYER to SELLER for the Assigned Rights, the sufficiency of which is hereby acknowledged by SELLER, is the sum of the Initial Purchase Price, any Subsequent Purchase Price, and any Additional Amount Purchase
Price. 
 (b) The “Initial Purchase Price” is the amount set forth as Item C on Schedule I
hereto. Upon receipt by BUYER of the Evidence of Transfer of Claim attached hereto as Annex A (the “Evidence of Transfer of Claim”) executed by SELLER and the execution and delivery of this Transfer of Claim Agreement
(this “Agreement”) by BUYER and SELLER, BUYER shall immediately pay the Initial Purchase Price to Law Debenture Trust Company of New York (the “Escrow Agent”) (the date of such payment, the
“Closing Date”), subject to a customary escrow agreement reasonably acceptable to SELLER and BUYER, which shall provide that the Escrow Agent shall release the Initial Purchase Price to SELLER on the date 20 days after the
Closing Date, so long as no objection to the transfer of the Claim from SELLER to BUYER shall theretofore have been filed in the Bankruptcy Case (except that, if BUYER shall at such time be entitled to repayment of any amount paid by BUYER to SELLER
under the Subscription Side Letter (as defined below), the Escrow Agent shall, at BUYER’S instruction, pay to BUYER a portion of the escrowed funds equal to such amount, and shall release the balance, if any, of the Initial Purchase Price to
SELLER). SELLER and BUYER shall share equally the fees and costs of the Escrow Agent. In the event of any such objection, (i) if such objection is overruled by the Bankruptcy Court, BUYER shall, within five business days after entry of the
order overruling such objection, instruct the Escrow Agent to deliver the Initial Purchase Price to SELLER or (ii) if such objection is sustained in the Bankruptcy Court, SELLER shall instruct the Escrow Agent to refund the Initial Purchase
Price to BUYER, in which case SELLER and BUYER shall cooperate to re-convey the Claim to SELLER, and this Agreement and the obligations of SELLER and BUYER hereunder shall be terminated. BUYER shall file the Evidence of Transfer of Claim in the
Bankruptcy Case promptly on or after the Closing Date. 
  

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 (c) From and after the Closing Date, SELLER shall, at its own expense, take such further
action as may be necessary or appropriate to negotiate, stipulate, settle, or otherwise resolve the Disputed Claim (any such further action, a “Claim Resolution Action”); provided, however, that
(i) SELLER shall, at reasonable times and in any event prior to taking or omitting to take any material Claim Resolution Action, consult with BUYER, and shall take or refrain from taking any material Claim Resolution Action in accordance with
BUYER’S instructions, (ii) SELLER shall at all times act in good faith and in the manner in which it would act if it retained beneficial ownership of the Disputed Claim for its own account, (iii) BUYER may at any time (other than, for
the avoidance of doubt, with respect to any Cancelled Portion, after the applicable Cancellation Date), by notice to SELLER, opt to take direct control of the negotiation, stipulation, settlement or other resolution of the Disputed Claim, in which
case SELLER’S power pursuant to this sentence to take Claim Resolution Actions shall be terminated, and SELLER shall cooperate with BUYER to effectively transition such direct control to BUYER, and (iv) notwithstanding the foregoing,
whether or not BUYER shall have taken direct control pursuant to clause (iii) of this proviso, any voluntary stipulation, settlement or other final resolution of the amount and treatment of the Disputed Claim shall be subject to the prior
written consent of SELLER (which consent shall not be unreasonably withheld or delayed). If at any time prior to the Cancellation Date all or any portion of the Disputed Claim is allowed by Final Order as a valid, liquidated, non-contingent,
undisputed, enforceable general unsecured claim against the Debtor in the Bankruptcy Case, BUYER shall, within three business days of such allowance order becoming a Final Order, pay to SELLER a “Subsequent Purchase Price”
equal to the Purchase Rate set forth as Item B on Schedule I hereto (the “Purchase Rate”) multiplied by the portion of the Disputed Claim that has been so allowed by Final Order. As used herein,
(i) “Final Order” means an order of the Bankruptcy Court that has not been reversed, stayed, modified or amended and as to which (A) any appeal, rehearing or other review has been finally determined in a manner that
does not affect such order, or (B) the time to appeal or seek a rehearing or other review has expired and no appeal, motion for reconsideration has been timely filed, and (ii) “Cancellation Date” means the date, if
any, no earlier than the date eighteen months after the Closing Date (or, if such date is not a business day, the next succeeding business day), on which BUYER shall have provided written notice (the “Cancellation Notice”)
to SELLER that BUYER desires to terminate its obligation to pay a Subsequent Purchase Price in respect of any portion of the Disputed Claim not theretofore allowed as contemplated above. From and after the Cancellation Date (if any),
(i) BUYER shall have no obligation to pay any Subsequent Purchase Price or any other amount in respect of any portion of the Disputed Claim not allowed as contemplated above as of the Cancellation Date (the “Cancelled
Portion”), and (ii) BUYER and SELLER shall execute and deliver such commercially reasonable documentation as may be necessary to re-assign to SELLER the Cancelled Portion and, to the extent thereof, the other Assigned
Rights. In calculating the Subsequent Purchase Price, the subordination of any portion of the Disputed Claim to other claims or interests of the same class generally, pursuant to Section 510(c) of Title 11 of the United States Code, shall be
deemed to have no effect on the amount of the allowed portion of the Disputed Claim to the extent that such subordination shall have been determined by the final order of a court of competent jurisdiction to have resulted from the action or
relationships (including, without limitation, BUYER’S status, if any, as a member of any committee in the Bankruptcy Case or as an “insider” or “affiliate” (each as defined in Section 101 of Title 11 of the United
States Code) of the Debtor) of BUYER (other than (i) actions taken by BUYER in connection with or furtherance of its right to negotiate, stipulate, settle, or otherwise resolve the Disputed Claim and (ii) BUYER’S entering into,
performing its obligations under, and exercising its rights under this Agreement, any related documents, and the transactions contemplated hereby). In the event that, prior to the payment of the Subsequent Purchase Price, any filing in the
Bankruptcy Case seeks to designate all or any portion of the 91-Day Payments (as defined below) as preference payments in a manner that could adversely affect the Claim, BUYER may withhold a portion of the Subsequent Purchase Price equal to the
amount of the 91-Day Payments (or the applicable portion thereof) until such time as such filing shall have been overruled by Final Order or otherwise finally resolved in a manner that does not adversely affect the Claim. For the avoidance of doubt,
SELLER shall not be responsible for the type or amount of proceeds received in respect of the Claim in connection with a plan of reorganization in respect of the Debtor (including, without limitation, the number of shares, or ownership percentage
represented by such shares, of any equity interests that may be distributed or that may be permitted to be subscribed for in respect of the Claim, except to the extent that BUYER shall have received less favorable treatment in respect of the Claim
than is received by holders of general unsecured claims in the Bankruptcy Case generally as a result of SELLER’S breach of its representations, warranties, covenants and agreements set forth herein. 

 

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 (d) SELLER and BUYER acknowledge that, pursuant to the Stipulation and the Approval Order,
SELLER may sell the Wafers (as defined in the Stipulation) on the terms set forth in the Approval Order, and that the proceeds of such sale are deemed to reduce the $4,000,000.00 portion of the Stipulated Claim not included in the Transferred
Stipulated Claim (the “Withheld Portion”). SELLER agrees to use commercially reasonable efforts to complete the Sale (as defined in the Approval Order), and cause the total amount of such reduction of the Withheld
Portion to be finally determined and agreed with the Debtor, as soon as reasonably practicable, and, in any event, prior to any record date for identifying the creditors entitled to exercise any Subscription Rights. From and after such timely final
determination and agreement of any and all such reduction of the Withheld Portion, such that the remainder (if any) constitutes a valid, liquidated, non-contingent, undisputed, enforceable general unsecured claim against the Debtor in the Bankruptcy
Case, SELLER may, by delivery to BUYER of a notice in the form of Exhibit A hereto (including the evidence of transfer of claim attached thereto, an “Additional Amount Notice”), designate all or any portion of
such remainder as an “Optional Additional Claim” for purposes of this Agreement. For the avoidance of doubt, (i) SELLER may deliver an Additional Amount Notice only once and (ii) the amount of the Optional
Additional Claim may not exceed $4,000,000.00. As soon as reasonably practicable, and in no event later than the third business day, following receipt by BUYER of an Additional Amount Notice that accords with this Section 3(d), BUYER shall pay
to SELLER an “Additional Amount Purchase Price” equal to the Purchase Rate multiplied by the amount of the Optional Additional Claim set forth in the Additional Amount Notice. Notwithstanding anything to the contrary
contained herein, any Optional Additional Claim and, to the extent thereof, the other Assigned Rights shall be deemed to have been assigned by SELLER to BUYER, and SELLER’s representations and warranties set forth herein shall be deemed to have
been made as of, the date of BUYER’s receipt of the Additional Amount Notice. 
  

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 4. SELLER represents, warrants and covenants (as of the date of this Agreement and as of the Closing Date)
that: (a) SELLER is duly authorized and empowered to execute, deliver and perform this Agreement, the Evidence of Transfer of Claim, and any Additional Amount Notice, and each of this Agreement, the Evidence of Transfer of Claim, and any
Additional Amount Notice constitutes the valid, legal and binding agreement of SELLER, enforceable against SELLER in accordance with its terms; (b) SELLER owns and has (and upon the consummation of the transactions contemplated hereby BUYER
shall own and have) good and marketable title to the Assigned Rights, free and clear of (i) any legal, regulatory or contractual restriction on transfer or resale, (ii) any lien, claim, charge, security interest, participation, factoring
arrangement or encumbrance, or any similar claim of any nature and (iii) any and all taxes, imposts and duties of any kind (excluding, for the avoidance of doubt, any income taxes to which BUYER may be subject in respect to the Assigned
Rights); (c) neither the execution, delivery or performance of this Agreement, the Evidence of Transfer of Claim, or any Additional Amount Notice, nor consummation of the transactions contemplated hereby and thereby, will violate or contravene
any law, rule, regulation or agreement affecting SELLER or the Assigned Rights; (d) the basis for the Claim is amounts due and owing by Debtor to SELLER in connection with the sale of goods and/or services to by SELLER to Debtor, including
accounts receivable and breach-of-contract damages, prior to the Petition Date pursuant to the Claim Documents, as described in the Proof of Claim; (e) SELLER has fulfilled all of its obligations to Debtor under, and did not breach any terms or
provisions of, any of the Claim Documents or the Stipulation, and BUYER shall assume no obligations or liabilities in respect of the Claim, any of the Claim Documents or the Stipulation; (f) each of the Transferred Stipulated Claim and any
Optional Additional Claim is a valid, liquidated, non-contingent, undisputed, enforceable general unsecured claim against the Debtor in the Bankruptcy Case; (g) neither the Transferred Stipulated Claim nor any Optional Additional Claim is
subject to any counterclaim, defense or claim or right of setoff, reduction, recoupment, impairment, avoidance, disallowance, subordination or equitable subordination; (h) no payment has been received by or on behalf of SELLER in full or
partial satisfaction of the Claim; (i) other than payments in the aggregate amount of approximately $11,800,000.00 (the “91-Day Payments”) SELLER did not receive any payments, security interests or other transfers from
Debtor during the 91 days prior to the Petition Date except payments made in the ordinary course of business of SELLER and Debtor, on ordinary business terms, and in respect of indebtedness incurred in the ordinary course of business of SELLER and
Debtor; (j) other than the Wafers, Probe Cards and Additional Wafers (each as defined in the Stipulation), SELLER does not, and did not on the Petition Date, hold any funds or property of or owe any amounts or property to Debtor, and other than
as contemplated by the Stipulation and the Approval Order, SELLER has not effected or received, and shall not effect or receive, the benefit of any setoff against Debtor (provided, for the avoidance of doubt, that the Probe Cards and Additional
Wafers are neither included in the Withheld Portion nor taken into account in the calculation of the Additional Amount Purchase Price or the Optional Additional Claim), and SELLER has unfettered discretion to dispose of the Probe Cards and
Additional Wafers without any limitation or restriction within this Agreement; (k) SELLER is not, and has never been, an “insider” of the Debtor within the meaning of 11 U.S.C. Section 101(31); (l) SELLER has provided to
BUYER true and complete copies of all Claim Documents (which are attached hereto as Annex B), and other than the Claim Documents so provided, the Stipulation, the Proof of Claim, and orders of general applicability in the Bankruptcy Case, there are
no contracts, documents, stipulations or orders that could materially and adversely affect the Assigned Rights or BUYER’S rights hereunder; (m) SELLER has agreed to the Purchase Price based on its own independent investigation and credit
determination and has consulted with such advisors as it believes appropriate and has not relied on any representations made by BUYER, except that SELLER has relied upon BUYER’s express representations, warranties, covenants and indemnities in
this Agreement; (n) SELLER is aware that information that may be pertinent to SELLER’s decision to transfer the Assigned Rights is available to SELLER and can be obtained from the Bankruptcy Court’s files or other publicly available
sources; (o) SELLER is aware that the consideration received herein for the sale of the Assigned Rights may differ both in kind and amount from any Distributions made pursuant to any plan or reorganization confirmed by the Bankruptcy Court in
the Bankruptcy Case; (p) SELLER has not engaged in any act, conduct or omission, or had any relationship with the Debtor, that could result in BUYER receiving proportionately less in payments or Distributions under, or less favorable treatment
(including the timing of payments or Distributions) for, the Assigned Rights than is received by other creditors in respect of other general unsecured claims against the Debtor generally; and (q) SELLER is an “accredited investor” as
defined in Rule 501 under the Securities Act of 1933, as amended (the “Act”). Notwithstanding the foregoing, none of the representations and warranties contained in this Section 4 shall be deemed to have been breached
solely as a result of the existence or threat of any legal proceedings or claims by Fulcrum Credit Partners LLC, Goldman, Sachs & Co., or their affiliates, alleging that a binding agreement in respect of the sale of all or any portion of
the Claim exists or existed between SELLER and any such party, or making any other similar allegation. 
  

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 5. BUYER represents, warrants and covenants that: (a) BUYER is duly authorized and empowered to
execute, deliver and perform this Agreement and the Evidence of Transfer of Claim and each of this Agreement and the Evidence of Transfer of Claim constitute the valid, legal and binding agreement of BUYER, enforceable against BUYER in accordance
with its terms; (b) neither the execution, delivery or performance of this Agreement and the Evidence of Transfer of Claim, nor consummation of the transactions contemplated hereby and thereby, will violate or contravene any law, rule,
regulation or agreement affecting BUYER; (c) BUYER has agreed to the Purchase Price based on its own independent investigation and credit determination and has consulted with such advisors as it believes appropriate and has not relied on any
representations made by SELLER; (d) BUYER is aware that information that may be pertinent to BUYER’s decision to purchase the Assigned Rights is available to BUYER and can be obtained from the Bankruptcy Court’s files or other
publicly available sources; (e) BUYER is aware that the consideration paid herein for the purchase of the Assigned Rights may differ both in kind and amount from any Distributions made pursuant to any plan or reorganization confirmed by the
Bankruptcy Court in the Bankruptcy Case; (f) BUYER (i) is a sophisticated entity with respect to the purchase of the Assigned Rights; (ii) is able to bear the economic risk associated with the purchase of the Assigned Rights;
(iii) has adequate information concerning the business and financial condition of the Debtor and the other obligors in respect of the Assigned Rights and the status of the Bankruptcy Case to make an informed decision regarding the purchase of
the Assigned Rights; (iv) has such knowledge and experience, and has made investments of a similar nature, so as to be aware of the risks and uncertainties inherent in the purchase of the rights and assumption of liabilities of the type
contemplated in this Agreement; (v) has independently and without reliance upon SELLER, and based on such information as BUYER has deemed appropriate, made its own analysis and decision to enter into this Agreement, except that BUYER has relied
upon SELLER’s express representations, warranties, covenants and indemnities in this Agreement; and (vi) except as expressly provided herein, has not relied and will not rely on SELLER to furnish or make available any documents or other
information regarding the credit, affairs, financial condition, or business of any Debtor, or any other matter concerning any Debtor; (g) BUYER is an “accredited investor” as defined in Rule 501 under the Act; and (h) without
characterizing the Assigned Rights as a “security” within the meaning of the Act or any applicable securities laws, BUYER is purchasing the Assigned Rights under this Agreement for BUYER’s own account and not with a view toward resale
or other distribution thereof in violation of the Act or any applicable securities laws, and BUYER will not, directly or indirectly, offer, dispose of, sell, pledge, hypothecate or otherwise transfer any portion of the Assigned Rights (or solicit
any offers to buy, purchase, or other acquire or take a pledge of any portion of the Assigned Rights) in violation of the Act or any applicable securities laws. 

6. Each of BUYER and SELLER acknowledges that the other may possess material non-public information concerning the Assigned Rights and/or the Debtor.
Each further acknowledges that it has not requested to receive such information and has nevertheless determined to proceed with the transaction contemplated herein, and neither shall have any liability to the other, and each waives and releases any
claims that it might have against the other (whether under applicable securities laws or otherwise), arising out of the non-disclosure of such information; provided, however, that nothing in this paragraph shall limit, contradict or
render untrue any representation or warranty made by SELLER in Section 1 or 4 or by BUYER in Section 5. 
  

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 7. SELLER further agrees that if SELLER shall hereafter receive any Distributions or any notices or other
documents on account or in respect of the Assigned Rights, SELLER shall accept and hold the same for the account and sole benefit of BUYER, and shall use its commercially reasonable efforts to deliver same forthwith to BUYER in the same form
received, with the endorsement of SELLER (without recourse) where necessary or appropriate, as soon as reasonably practicable, but in any event no later than five business days after SELLER’s receipt thereof in the case of a cash Distribution.
In the event that SELLER does not deliver a cash Distribution to BUYER within five business days of SELLER’s receipt thereof, SELLER shall pay BUYER interest on the amount of such distribution, for each day from and including the date of
SELLER’s receipt thereof to but excluding the date of delivery thereof to BUYER, at a per-annum rate equal to one-month U.S. Dollar LIBOR plus 6.0%. SELLER acknowledges and agrees that all Distributions are the property of BUYER; provided,
however, that if any amounts are due from BUYER to SELLER under this Agreement, SELLER may set off any cash Distributions that it receives against such amounts. 

8. SELLER hereby irrevocably appoints BUYER as its true and lawful attorney-in-fact with respect to the Claim and authorizes BUYER to act in
SELLER’s name, place and stead, to demand, sue for, compromise and recover all such sums of money which are, or may hereafter become due and payable for, or on account of the Claim, to vote the Claim, to file proofs of claim with respect
thereto or to otherwise effectuate the intent of this Agreement (including, without limitation, to exercise any Subscription Rights). SELLER hereby grants unto BUYER full authority to do all things necessary to enforce the Claim and SELLER’s
and BUYER’s rights thereunder. SELLER agrees that the powers granted in this paragraph are discretionary in nature and exercisable at the sole option of BUYER. BUYER shall have no obligation to, prove, defend, or take any affirmative action
with respect to proving the validity of the Claim. SELLER agrees to execute and deliver, or to cause to be executed and delivered, all such instruments and documents, and to take all such action, as BUYER may reasonably request, promptly upon the
request of BUYER, in order to effectuate the intent and purposes of, and to carry out the terms of, this Agreement, and to cause BUYER to become the legal and beneficial owner and holder of the Assigned Rights. Without limiting the generality of the
foregoing, to the extent that SELLER shall have the right to take any action or exercise any voting or other right (each an “Action”) in respect of the Claim, SELLER shall take or refrain from taking such Action in
accordance, and only in accordance, with BUYER’s instructions. 
 9. SELLER agrees to indemnify and hold BUYER and its officers, directors,
employees, agents and controlling persons harmless from and against any and all losses, claims, damages, costs, expenses and liabilities, including, without limitation, reasonable attorneys’ fees and expenses, which result from (i) any act
or omission by SELLER in connection with or in any way related to the Claim, (ii) SELLER’s breach of any of SELLER’s representations, warranties, covenants or agreements set forth herein, (iii) any obligation of SELLER or BUYER
to disgorge, in whole or in part, or otherwise reimburse (by setoff or otherwise) the Debtor or any other person or entity for any payments, distributions, property, setoffs or recoupments received, applied or effected by or for the account of
SELLER under or in connection with the Claim, (iv) negotiation, litigation, and settlement of the Disputed Claim, (v) SELLER’s receipt of the 91-Day Payments, and (vi) without limiting the generality of any of the foregoing, any
legal proceedings or claims by Fulcrum Credit Partners LLC, Goldman, Sachs & Co., or their affiliates, against SELLER and/or BUYER, alleging that a binding agreement in respect of the sale of all or any portion of the Claim exists or
existed between SELLER and any such party, or making any other similar allegation. SELLER’s aggregate liability to BUYER under this Agreement shall not exceed an amount equal to the sum of the Initial Purchase Price and any Subsequent Purchase
Price and/or Additional Amount Purchase Price that shall actually have been paid by BUYER to SELLER from time to time, plus interest on such sum at a per-annum rate equal to one-month U.S. Dollar LIBOR plus 6.0%, from the date of payment of the
component(s) of the aggregate purchase price to which the liability in question relates to the date of payment from SELLER to BUYER in satisfaction of such liability. 

 

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 10. All representations, warranties, covenants and agreements contained herein shall survive the execution
and delivery of this Agreement and shall inure to the benefit of the successors and assigns of each party hereto, and the obligations of SELLER and BUYER contained herein shall continue and remain in full force and effect until fully paid, performed
and satisfied. This Agreement shall be governed by the laws of the State of New York (without regard to any choice-of-law provision that would result in the application of the laws of any other jurisdiction). All disputes arising between the parties
in respect of this Agreement, or the breach, termination, interpretation or validity hereof, shall be finally settled by arbitration in the State, County and City of New York, applying New York law, by one or more arbitrators determined by mutual
agreement of the parties, acting reasonably. The arbitration shall be conducted in English. If the parties cannot agree on an arbitrator or arbitration procedure, all disputes shall be subject to the exclusive jurisdiction of a Federal or state
court of competent jurisdiction located in the State, County and City of New York. Any and all notices required by this Agreement, its annexes, or exhibits, contemplated by this Agreement, its annexes, or exhibits, or otherwise required by
applicable law shall be delivered in writing to each party at its address listed in Schedule II pursuant to the copy instructions therein. Each party hereto consents to service of process by certified mail at its address listed in Schedule II
hereto. This Agreement may be executed and delivered by telecopy, facsimile, e-mail or other form of electronic transmission, in any number of counterparts, each of which, when so executed and delivered, shall be an original, but all of which,
together constitute one and the same instrument. All payments to be made hereunder shall be made by wire transfer of immediately available funds pursuant to the wire instructions for the applicable recipient set forth on Schedule II hereto, free and
clear of any set-off, deduction or withholding of any kind. This Agreement, together with the Evidence of Transfer of Claim, any Additional Amount Notice or Cancellation Notice, and the side letter pursuant to which SELLER has agreed to subscribe,
on behalf of BUYER and in respect of the Claim, to a certain rights offering under the Bankruptcy Case (a copy of which is attached hereto as Exhibit B) (the “Subscription Side Letter”), represents the complete
understanding of the parties hereto with respect to the subject matter hereof, and supersedes all previous and contemporaneous negotiations, promises, covenants, agreements, understandings, representations and warranties in respect thereof
(including, without limitation, that certain Revised Term Sheet between SELLER and BUYER, dated as of December 24, 2009), all of which have become merged and finally integrated into this Agreement. This Agreement may be waived, amended or
modified only by a written agreement signed by both parties hereto (or, in the case of a waiver, by the party waiving compliance). 
 11. SELLER
HEREBY WAIVES ANY NOTICE REQUIREMENT IMPOSED BY BANKRUPTCY RULE 3001(e), AND CONSENTS TO THE SUBSTITUTION OF BUYER FOR SELLER FOR ALL PURPOSES IN THE BANKRUPTCY CASE, INCLUDING, WITHOUT LIMITATION, FOR VOTING AND DISTRIBUTION PURPOSES WITH RESPECT
TO THE CLAIM. SELLER AND BUYER AGREE THAT BUYER MAY FILE THIS AGREEMENT, THE EVIDENCE OF TRANSFER OF CLAIM OR OTHER APPROPRIATE NOTICE WITH THE BANKRUPTCY COURT PURSUANT TO FEDERAL RULE OF BANKRUPTCY PROCEDURE 3001(e). 

 

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 IN WITNESS WHEREOF, the undersigned have duly executed this Agreement by their duly
authorized representatives as of the date first written above. 
  

			
	SELLER:
	
	CHIPMOS TECHNOLOGIES, INC.
		
	By:	 	 /s/ Shih-Jye Cheng

	Name:	 	Shih-Jye Cheng
	Title:	 	Chairman
	
	BUYER:
	
	CITIGROUP FINANCIAL PRODUCTS INC.
		
	By:	 	 /s/ Kenneth Keeley

	Name:	 	Kenneth Keeley
	Title:	 	Authorized Signatory

  

 9 

 ANNEX A 

EVIDENCE OF TRANSFER OF CLAIM 

 EVIDENCE OF TRANSFER OF CLAIM 

TO: Clerk, United States Bankruptcy Court, District of Delaware 

ChipMOS TECHNOLOGIES INC., a corporation organized under the laws of the Republic of China, with offices located at No. 1,
R&D Rd. 1, Hsinchu Science Park, Hsinchu, Taiwan, R.O.C. (“Seller”), for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, and pursuant to the terms of a Transfer of Claim Agreement
dated as of the date hereof, does hereby certify that it has unconditionally and irrevocably sold, transferred and assigned to Citigroup Financial Products Inc., its successors and assigns, with offices located at 388 Greenwich Street, New
York, NY 10013 (“Buyer”), all right, title and interest in and to the claims of Seller against Sponsion Inc. and its affiliates, docketed as Claim No. 5 in In re Spansion Inc., et al., Case No. 09-10690 (KJC)
(Jointly Administered), in the United States Bankruptcy Court for the District of Delaware, as modified by that certain Order Approving Stipulation Between the Debtors and ChipMOS TECHNOLOGIES INC. Regarding Limited Relief From the Automatic Stay,
entered October 13, 2009 (the “Stipulation Order”), solely to the extent of (i) a $65,782,617.00 portion of Seller’s general unsecured claim in the aggregate amount of $69,782,617.00 referenced in and allowed
by paragraph 6 of the Stipulation Order (referenced as the “Receivables Claim”) and (ii) Seller’s general unsecured claim in the amount of $233,764,860.11 (referenced as the “Damages Claim”) ((i) and
(ii) collectively, the “Claim”). 
 Seller hereby waives any notice or hearing requirements imposed by
Rule 3001 of the Federal Rules of Bankruptcy Procedure, and stipulates that an order may be entered recognizing this Evidence of Transfer of Claim as an unconditional assignment and Buyer herein as the valid owner of the Claim. You are hereby
requested to make all future payments and distributions, and to give all notices and other communications, in respect to the Claim to Buyer. 

IN WITNESS WHEREOF, dated as of the          day of January, 2010. 

 

									
		 		 		 	CHIPMOS TECHNOLOGIES INC.
				
	WITNESS:	 		 		 	
				
	 /s/ Shou-Kang Chen
	 		 	By:	 	 /s/ Shih-Jye Cheng

	(Signature)	 		 	(Signature of authorized corporate officer)
					
	Name:	 	Shou-Kang Chen	 		 	Name:	 	Shih-Jye Cheng
	Title:	 	Chief Financial Officer	 		 	Title:	 	Chairman
	(Print name and title of witness)	 		 	Tel.:	 	886-3-5668800
				
		 		 		 	CITIGROUP FINANCIAL PRODUCTS INC.
				
	WITNESS:	 		 		 	
				
	 /s/ Brian Blessing
	 		 	By:	 	 /s/ Kenneth Keeley

	(Signature)	 		 	(Signature of authorized corporate officer)
					
	Name: 	 	Brian Blessing	 		 	Name:	 	Kenneth Keeley
	Title:	 	Authorized Signatory	 		 	Title:	 	Authorized Signatory
	(Print name and title of witness)	 		 	Tel.:	 	

 ANNEX B 

CLAIM DOCUMENTS 

 SCHEDULE I 

INITIAL PURCHASE PRICE CALCULATION 
  

					
	A.	  	Amount of Transferred Stipulated Claim:	  	US$65,782,617.00
			
	B.	  	Purchase Rate:	  	50.2%
			
	C.	  	Initial Purchase Price (A x B):	  	US$33,022,873.73

 SCHEDULE II 

NOTICE ADDRESSES AND WIRE INSTRUCTIONS 

SELLER’S Address for Notices: 

ChipMOS TECHNOLOGIES INC. 
 Attn: Dr. SK
Chen 
 No. 1, R&D Rd. 1, 

Hsinchu Science Park, 
 Hsinchu, Taiwan, R.O.C.

 With a copy to: 
 Oliver Hung

 Lee & Li, Attorneys at Law 

7F, 201 Tun Hua N. Road 
 Taipei, Taiwan 10508,
R.O.C. 
 With a copy to: 
 Sblend A.
Sblendorio 
 Hoge, Fenton, Jones & Appel, Inc. 

4309 Hacienda Dr., Suite 350 
 Pleasanton, CA
94588 
 With a copy to: 
 Rafael X.
Zahralddin-Aravena 
 Elliott Greenleaf 

1105 Market Street, Suite 1700 
 Wilmington, DE
19801 
 SELLER’s Wire Instructions: 

Beneficiary: ChipMOS TECHNOLOGIES INC. 
 Account
No.: 146007709888 
 Beneficiary’s Bank: Bank of Taiwan T.S.I.P Branch 

SWIFT Code: BKTWTWTP146 
 Thru Bank: Citibank,
N.A., ABA No. 021-000-089, SWIFT Code CITIUS33 
 BUYER’S Address for Notices: 

Citigroup Financial Products Inc. 
 388
Greenwich Street 
 New York, NY 10013 

Attention: Paul Palange 
 Telephone:
(212) 723-6501 
 Facsimile: (201) 299-3034 

E-mail: paul.palange@citi.com 

 BUYER’s Wire Instructions: 

 

			
	Through:	  	Citibank, N.A., NY
	ABA No.:	  	021-000-089
	A/C Name:	  	Citigroup Financial Products Inc.
	A/C No.:	  	3054-6477
	Reference:	  	Spansion claims
	Attention:	  	Kenneth Keeley

 EXHIBIT A 

FORM OF ADDITIONAL AMOUNT NOTICE 

 ChipMOS TECHNOLOGIES INC. 

[ADDRESS] 
 [DATE]

 Citigroup Financial Products Inc. 

388 Greenwich Street 
 New York, NY 10013

 Ladies and Gentlemen: 

Reference is made to the Transfer of Claim Agreement, dated January 25, 2010 (the “Agreement”), between ChipMOS
TECHNOLOGIES INC., as seller, and Citigroup Financial Products Inc., as buyer, relating to certain claims against Spansion Inc. and its affiliates. Capitalized terms used herein without definition have the meanings given to them in the Agreement.
This is the Additional Amount Notice referenced in the Agreement. 
 SELLER hereby designates
$[            ] of the Stipulated Claim that was not included in the Transferred Stipulated Claim as the Optional Additional Claim. SELLER hereby represents and warrants to BUYER that
(i) the amount set forth herein of the Optional Additional Claim is net of all reductions contemplated by paragraph 6 of the Approval Order, and the Optional Additional Claim is not subject to any further reduction pursuant to the Approval
Order or otherwise, and (ii) attached hereto is a duly executed evidence of transfer of claim in respect of the Optional Additional Claim. We agree that you may file such evidence of transfer of claim in the Bankruptcy Case. 

 

			
	Sincerely,
	
	CHIPMOS TECHNOLOGIES INC.
		
	By:	 	  

	Name:	 	
	Title:	 	

 enclosures 

 EVIDENCE OF TRANSFER OF CLAIM 

TO: Clerk, United States Bankruptcy Court, District of Delaware 

ChipMOS TECHNOLOGIES INC., a corporation organized under the laws of the Republic of China, with offices located at No. 1,
R&D Rd. 1, Hsinchu Science Park, Hsinchu, Taiwan, R.O.C. (“Seller”), for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, and pursuant to the terms of a Transfer of Claim Agreement,
does hereby certify that it has unconditionally and irrevocably sold, transferred and assigned to Citigroup Financial Products Inc., its successors and assigns, with offices located at 388 Greenwich Street, New York, NY 10013
(“Buyer”), all right, title and interest in and to the claims of Seller against Spansion Inc. and its affiliates, docketed as Claim No. 5 in In re Spansion Inc., et al., Case No. 09-10690 (KJC) (Jointly
Administered), in the United States Bankruptcy Court for the District of Delaware, as modified by that certain Order Approving Stipulation Between the Debtors and ChipMOS TECHNOLOGIES INC. Regarding Limited Relief From the Automatic Stay, entered
October 13, 2009 (the “Stipulation Order”), solely to the extent of a $[            ] portion of Seller’s general unsecured claim in the aggregate amount
of $69,782,617.00 referenced in and allowed by paragraph 6 of the Stipulation Order (referenced as the “Receivables Claim”) (the “Claim”). The Claim represents [all][an undivided portion of] the share of such Receivables
Claim not previously assigned to Buyer, and is net of all reductions contemplated by paragraph 6 of the Stipulation Order. 

Seller hereby waives any notice or hearing requirements imposed by Rule 3001 of the Federal Rules of Bankruptcy Procedure, and stipulates
that an order may be entered recognizing this Evidence of Transfer of Claim as an unconditional assignment and Buyer herein as the valid owner of the Claim. You are hereby requested to make all future payments and distributions, and to give all
notices and other communications, in respect to the Claim to Buyer. 
 IN WITNESS WHEREOF, dated as of the
         day of                     , 20__. 

 

									
		 		 		 	CHIPMOS TECHNOLOGIES INC.
					
	WITNESS:	 		 		 		 	
				
	  
	 		 	By:	 	  

	(Signature)	 		 	(Signature of authorized corporate officer)
					
	Name:	 		 		 	Name:	 	
	Title:	 		 		 	Title:	 	
	(Print name and title of witness)	 		 	Tel.:	 	
				
	 	 	 	 	 	 	CITIGROUP FINANCIAL PRODUCTS INC.
					
	WITNESS:	 		 		 		 	
				
	  
	 		 	By:	 	  

	(Signature)	 		 		 	 (Signature of authorized corporate officer)

					
	Name:	 		 		 	Name:	 	
	Title:	 		 		 	Title:	 	
	(Print name and title of witness)	 		 	Tel.:	 	

 EXHIBIT B 

SIDE LETTER RE: RIGHTS OFFERINGShare Purchase Agreement

 Exhibit 4.62 

 
  
  

 
 SHARE PURCHASE AGREEMENT 

between 
 CHIPMOS
TECHNOLOGIES (BERMUDA) LTD. 
 and 

SILICONWARE PRECISION INDUSTRIES CO., LTD. 

February 26, 2010 

 Table of Contents 

 

							
	 	  	 	  	 	  	Page
	 ARTICLE I Agreement to Sell and Purchase Target Shares
	  	1
				
		  	SECTION 1.1.	  	Share Purchase	  	1
		  	SECTION 1.2.	  	Cash Consideration	  	2
		  	SECTION 1.3.	  	Escrow of Target Shares	  	2
		
	 ARTICLE II Closing and Delivery
	  	2
				
		  	SECTION 2.1.	  	Closings	  	2
		  	SECTION 2.2.	  	The First Closing	  	3
		  	SECTION 2.3.	  	The Second Closing	  	3
		  	SECTION 2.4.	  	The Third Closing	  	3
		  	SECTION 2.5.	  	The Fourth Closing	  	4
		
	 ARTICLE III Representations and Warranties of Chipmos bermuda
	  	4
				
		  	SECTION 3.1.	  	Organization, Good Standing and Qualification	  	4
		  	SECTION 3.2.	  	Authorization; Binding Obligations	  	4
		  	SECTION 3.3.	  	Consents and Approvals	  	4
		  	SECTION 3.4.	  	Compliance with Other Instruments	  	5
		  	SECTION 3.5.	  	Title; Ownership	  	5
		  	SECTION 3.6.	  	No Other Representations and Warranties	  	5
		
	 ARTICLE IV Representations and Warranties of SPIL
	  	6
				
		  	SECTION 4.1.	  	Organization, Good Standing and Qualification	  	6
		  	SECTION 4.2.	  	Authorization; Binding Obligations	  	6
		  	SECTION 4.3.	  	Consents and Approvals	  	6
		  	SECTION 4.4.	  	Compliance with Other Instruments	  	6
		
	 ARTICLE V Covenants of the Parties
	  	6
				
		  	SECTION 5.1.	  	Filings and Authorizations	  	6
		  	SECTION 5.2.	  	Confidentiality	  	7
		  	SECTION 5.3.	  	Public Announcements	  	7
		  	SECTION 5.4.	  	Notification of Certain Matters	  	7
		  	SECTION 5.5.	  	Standstill	  	7
		  	SECTION 5.6.	  	Further Assurance	  	8
		  	SECTION 5.7.	  	SPIL’s Endorsement	  	8
		  	SECTION 5.8.	  	Securities Transaction Tax	  	8

							
		
	 ARTICLE VI Conditions to Closing
	  	8
				
		  	SECTION 6.1.	  	Conditions to ChipMOS Bermuda’s Obligations to Sell the First Closing Shares at the First Closing	  	8
		  	 SECTION 6.2.
	  	Conditions to SPIL’s Obligations to Purchase the First Closing Shares at the First Closing	  	9
		  	 SECTION 6.3.
	  	Conditions to ChipMOS Bermuda’s Obligations to Sell the Second Closing Shares at the Second Closing	  	9
		  	 SECTION 6.4.
	  	Conditions to SPIL’s Obligations to Purchase the Second Closing Shares at the Second Closing	  	10
		  	 SECTION 6.5.
	  	Conditions to ChipMOS Bermuda’s Obligations to Sell the Third Closing Shares at the Third Closing	  	10
		  	 SECTION 6.6.
	  	Conditions to SPIL’s Obligations to Purchase the Third Closing Shares at the Third Closing	  	10
		  	 SECTION 6.7.
	  	Conditions to ChipMOS Bermuda’s Obligations to Sell the Fourth Closing Shares at the Fourth Closing	  	10
		  	 SECTION 6.8.
	  	Conditions to SPIL’s Obligations to Purchase the Fourth Closing Shares at the Fourth Closing	  	10
		
	 ARTICLE VII Indemnification
	  	11
				
		  	 SECTION 7.1.
	  	Indemnification	  	11
		  	 SECTION 7.2.
	  	DISCLAIMER	  	11
		
	 ARTICLE VIII Termination
	  	12
				
		  	 SECTION 8.1.
	  	Termination Prior to the Closing Date	  	12
		  	 SECTION 8.2.
	  	Effect of Termination	  	12
		
	 ARTICLE IX Defined Terms
	  	13
				
		  	 SECTION 9.1.
	  	Certain Definitions	  	13
		  	 SECTION 9.2.
	  	Table of Definitions	  	14
		  	 SECTION 9.3.
	  	Certain Rules of Construction	  	15
		
	 ARTICLE X Miscellaneous
	  	16
				
		  	 SECTION 10.1.
	  	Governing Law	  	16
		  	 SECTION 10.2.
	  	Litigation; Jurisdiction	  	16
		  	 SECTION 10.3.
	  	Fees and Expenses	  	16
		  	 SECTION 10.4.
	  	Payments and Currency	  	16
		  	 SECTION 10.5.
	  	Entire Agreement	  	16
		  	 SECTION 10.6.
	  	Amendment and Waiver	  	16
		  	 SECTION 10.7.
	  	Severability	  	16
		  	 SECTION 10.8.
	  	Delays or Omissions	  	16
		  	 SECTION 10.9.
	  	Specific Performance	  	17
		  	 SECTION 10.10.
	  	Notices	  	17
		  	 SECTION 10.11.
	  	Successors and Assigns; No Third Party Beneficiaries	  	17
		  	 SECTION 10.12.
	  	Counterparts	  	18

 SHARE PURCHASE AGREEMENT 

This SHARE PURCHASE AGREEMENT (this “Agreement”) is made and entered into as of
February 26, 2010, by and between ChipMOS TECHNOLOGIES (Bermuda) LTD., an exempted company under the laws of Bermuda (“ChipMOS Bermuda”), and Siliconware Precision Industries Co., Ltd., a company incorporated under the laws of
the Republic of China (the “SPIL”). Capitalized terms used herein shall have the meaning ascribed to them in Article IX hereto. 

W I T N E S S E T
H: 
 WHEREAS, ChipMOS Bermuda owns an aggregate of 842,855,358 common shares, par value NT$10.00
per share, of ChipMOS TECHNOLOGIES, INC., a company incorporated under the laws of Taiwan, Republic of China (“ChipMOS Taiwan”), which shares constitute 100% of the issued and outstanding shares of capital stock of ChipMOS Taiwan as of the
date hereof (“Shares”); 
 WHEREAS, at each of the Closings, ChipMOS Bermuda will sell to SPIL, and
SPIL will purchase from ChipMOS Bermuda, 133,000,000 common shares, par value NT$10.00 per share, of ChipMOS Taiwan in total, which shares constitute approximately 15.77% of the total issued and outstanding shares of capital stock of ChipMOS Taiwan
as of the date hereof for the purchase price and upon the terms and conditions set forth in this Agreement; 

WHEREAS, SPIL will sell to ChipMOS Taiwan, and ChipMOS Taiwan will purchase from SPIL all SPIL’s LCDD equipment and
memory testing equipment for the purchase price and upon the terms and conditions set forth in the Equipment Purchase Agreement dated February 26, 2010 (“Equipment Purchase Agreement”) and ChipMOS will pay the consideration by four
(4) installments to SPIL in accordance therewith; and 
 WHEREAS, SPIL intends to use the proceeds received
from the sales of the equipment under the Equipment Purchase Agreement to pay the purchase consideration under this Agreement to ChipMOS Bermuda without any advanced or additional payments to ChipMOS Bermuda and ChipMOS Bermuda agree to receive the
purchase consideration in installments accordingly. 
 NOW, THEREFORE, in consideration of the
foregoing recitals and the mutual promises, representations, warranties, and covenants hereinafter set forth and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as
follows: 
 ARTICLE I 

AGREEMENT TO SELL AND PURCHASE TARGET SHARES 

SECTION 1.1. Share Purchase. Upon the terms and subject to the conditions set forth in this Agreement, at each of the
Closings, ChipMOS Bermuda will sell, transfer and deliver to SPIL, all right, title and interest in and to 133,000,000 Shares in total (“Target Shares”), free and clear of any Liens, and SPIL will purchase and accept from ChipMOS Bermuda
such shares. 
  

 -1- 

 SECTION 1.2. Cash Consideration. Both parties agree that the total cash consideration
for Target Shares is NT$1,630,580,000 representing NT$12.26 per Share, where SPIL shall pay to ChipMOS Bermuda NT$1,625,688,260 in total after deducting the securities transaction tax required to be paid in accordance with the applicable laws. SPIL
shall pay NT$463,894,130 thereof (“Down Payment”) to ChipMOS Bermuda within two (2) Business Days (xx) after SPIL receives the first installment under the Equipment Purchase Agreement from ChipMOS Taiwan or (yy) if ChipMOS Taiwan
does not pay the first installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and claim against ChipMOS Taiwan for the first installment to
ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of First Closing is deemed to be made by SPIL to ChipMOS Bermuda. SPIL shall pay the remaining payment to
ChipMOS Bermuda in the subsequent three (3) payments on each of the Closing Dates pursuant to Sections 2.3 to 2.5 each by wire transfer of immediately available funds to an account that has been designated in writing by ChipMOS Bermuda.

 SECTION 1.3. Escrow of Target Shares. At the same time that SPIL pays Down Payment to ChipMOS Bermuda, ChipMOS
Bermuda shall deliver to SPIL share certificates representing all the Target Shares free and clear of all Liens and duly endorsed for transfer for escrow until each of the Closings has been completed or consummated or the time of termination of this
Agreement, as applicable. 
 ARTICLE II 

CLOSING AND DELIVERY 

SECTION 2.1. Closings. The parties hereto agree that the closing of the sale and purchase of the Target Shares under this
Agreement shall take place at four separate closings (the “Closings”) on four different Closing Dates as provided in Sections 2.2, 2.3, 2.4 and 2.5. Subject to the satisfaction or waiver of all the conditions to each of the Closings
contained in Article VI, each of the Closings shall take place at No. 1. R&D Rd. 1, Hsinchu Science Park, Hsinchu, Taiwan, Republic of China (i) within two Business Days after the date on which all of the conditions at each of the
Closings set forth in Article VI have been satisfied or waived (other than those conditions contemplated to be satisfied at, or only capable of being satisfied at, each of the Closings, but subject to the satisfaction or waiver of those conditions)
or (ii) such other time or place as the parties may mutually agree (the “Closing Date(s)”); provided that all Closings shall only take place within three (3) Business Days after the date when ChipMOS Bermuda makes its
mandatory filing to the Financial Supervisory Commission or its designated authority (or such other competent Government Authority as applicable in the ROC) in respect of the transfer of the Target Shares. 

 

 -2- 

 SECTION 2.2. The First Closing. Subject to the terms and conditions hereof, at
the first Closing (the “First Closing”): 
 (a) SPIL shall have delivered the Down Payment set forth in
Section 1.2 and deliver to ChipMOS Bermuda: 
 (i) written resolutions or minutes of the board of directors
meeting evidencing approval of this Agreement and the transactions contemplated hereby; 
 (ii) the
Officer’s Certificate as set forth in Section 6.1(b); and 
 (b) ChipMOS Bermuda agrees to transfer the ownership of
37,951,876 Shares (the “First Closing Shares”) to SPIL and shall deliver to SPIL (i) its completed application form for the share transfer recordation with ChipMOS Taiwan requesting the transfer of the First Closing Shares; and
(ii) the Officer’s Certificate set forth in Section 6.2(b). 
 SECTION 2.3. The Second Closing.
Subject to the terms and conditions hereof, at the second Closing (the “Second Closing”): 
 (a) SPIL shall
deliver to ChipMOS Bermuda NT$463,894,130 or if ChipMOS Taiwan does not pay the second installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and
claim against ChipMOS Taiwan for the second installment to ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Second Closing is deemed to be made by SPIL
to ChipMOS Bermuda; and 
 (b) Upon SPIL’s payment in accordance with Section 2.3(a) to ChipMOS Bermuda, ChipMOS
Bermuda agrees to transfer the ownership of 37,951,876 Shares (the “Second Closing Shares”) to SPIL and shall deliver to SPIL its completed application form for the share transfer recordation with ChipMOS Taiwan requesting the
transfer of the Second Closing Shares. 
 SECTION 2.4. The Third Closing. Subject to the terms and conditions
hereof, at the third Closing (the “Third Closing”): 
 (a) SPIL shall deliver to ChipMOS Bermuda NT$209,370,000
or if ChipMOS Taiwan does not pay the third installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and claim against ChipMOS Taiwan for the third
installment to ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Third Closing is deemed to be made by SPIL to ChipMOS Bermuda; and 

(b) Upon SPIL’s payment in accordance with Section 2.4(a) to ChipMOS Bermuda, ChipMOS Bermuda agrees to transfer the ownership
of 17,128,874 Shares (the “Third Closing Shares”) to SPIL and shall deliver to SPIL its completed application form for the share transfer recordation with ChipMOS Taiwan requesting the transfer of the Third Closing Shares.

  

 -3- 

 SECTION 2.5.     The Fourth Closing. Subject to the terms
and conditions hereof, at the fourth Closing (the “Fourth Closing”): 
 (a) SPIL shall deliver to ChipMOS
Bermuda NT$488,530,000 or if ChipMOS Taiwan does not pay the fourth installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and claim against
ChipMOS Taiwan for the fourth installment to ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Fourth Closing is deemed to be made by SPIL to ChipMOS
Bermuda; and 
 (b) Upon SPIL’s payment in accordance with Section 2.5(a) to ChipMOS Bermuda, ChipMOS Bermuda agrees
to transfer the ownership of 39,967,374 Shares (the “Fourth Closing Shares”) to SPIL and shall deliver to SPIL its completed application form for the share transfer recordation with ChipMOS Taiwan requesting the transfer of the
Fourth Closing Shares. 
 ARTICLE III 

REPRESENTATIONS AND WARRANTIES OF CHIPMOS BERMUDA 

ChipMOS Bermuda hereby represents and warrants as of the date hereof as follows: 

SECTION 3.1. Organization, Good Standing and Qualification. ChipMOS Bermuda is a company duly organized, validly existing and in
good standing under the Laws of Bermuda. ChipMOS Bermuda is duly authorized to conduct business and in good standing under the Laws of each jurisdiction where such qualification is required, except where the lack of such qualification would not
reasonably be expected to have, individually or in the aggregate, a material adverse effect on ChipMOS Bermuda’s ability to consummate the transactions contemplated herein. 

SECTION 3.2. Authorization; Binding Obligations. ChipMOS Bermuda has the requisite corporate power and authority to execute and
deliver this Agreement and to carry out the provisions of this Agreement. This Agreement and the transactions contemplated hereby have been duly authorized by all requisite corporate action of ChipMOS Bermuda. This Agreement has been duly executed
and delivered by ChipMOS Bermuda , assuming due execution and delivery by the other parties thereto, this Agreement constitutes a valid and legally binding obligation of ChipMOS Bermuda, enforceable in accordance with its terms, except as such
enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar Laws now or hereafter in effect affecting creditors’ rights generally or by general principles of equity. 

SECTION 3.3. Consents and Approvals. Except for (i) the approval from the Hsinchu Science Park Administration for the
sale of Target Shares by ChipMOS Bermuda, and (ii) ChipMOS Bermuda’s mandatory filing to the Financial Supervisory Commission or its designated authority (or such other competent Government Authority as applicable in the ROC) in respect of
the transfer of the Target Shares, no consent, approval, permit or authorization of, license or order of, or registration, declaration, filing with, or notice to, any Governmental Authority (such consents, approvals, authorizations, licenses,
orders, registrations, filings and notices, together with any consents, approvals, actions or notices required to be obtained from any Governmental Authority, collectively, the “Consents”) is required to be obtained, made or given by
ChipMOS Bermuda in connection with (i) the execution and delivery by ChipMOS Bermuda of this Agreement, or (ii) the performance by ChipMOS Bermuda of its obligations under this Agreement; in each case, other than where the lack thereof
would not be reasonably expected to have, individually or in the aggregate, a ChipMOS Material Adverse Effect. 
  

 -4- 

 SECTION 3.4. Compliance with Other Instruments. Except for Section 3.4 of the
Disclosure Schedule, the execution, delivery and performance by ChipMOS Bermuda of this Agreement on part of ChipMOS Bermuda and the consummation of the transactions contemplated hereby and thereby on part of ChipMOS Bermuda will not conflict with
or result in (i) any violation of the provisions of the Memorandum of Association or Bye-laws of ChipMOS Bermuda or any statute or any order, rule or regulation of any Governmental Authority having jurisdiction over ChipMOS Bermuda or any of
its properties or assets, other than any such conflicts, breaches, violations or defaults which, individually or in the aggregate, would not have a ChipMOS Material Adverse Effect, or (ii) any breach or violation of any of the terms or
provisions of, or constitute a default under, any material Contract to which ChipMOS Bermuda is a party or by which ChipMOS Bermuda is bound or to which any of the property or assets of ChipMOS Bermuda is subject, other than any such conflicts,
breaches, violations or defaults which, individually or in the aggregate, would not have a ChipMOS Material Adverse Effect. 

SECTION 3.5. Title; Ownership. ChipMOS Bermuda owns and holds good and valid title to the Target Shares, free of all Liens.
On the date hereof, the Shares constitute all of the shares of common shares of ChipMOS Taiwan owned by ChipMOS Bermuda. The Target Shares are the property of ChipMOS Bermuda and ChipMOS Bermuda may transfer them to any person or entity without any
restrictions whatsoever. ChipMOS Bermuda has not granted any options or Liens of any sort with respect to the Target Shares or any right to acquire any of the Target Shares other than as contemplated hereby. 

SECTION 3.6. No Other Representations and Warranties. Except for the representations and warranties contained in this Article III,
neither ChipMOS Bermuda nor any other Person makes any other express or implied representation or warranty on behalf of or with respect to ChipMOS Bermuda, and ChipMOS Bermuda hereby disclaims any such representation or warranty, whether by ChipMOS
Bermuda or any other Person, with respect to the execution and delivery of this Agreement, the consummation of the transactions contemplated in this Agreement or ChipMOS Bermuda, notwithstanding the delivery or disclosure to SPIL or any other Person
of any documentation or other information by ChipMOS Bermuda or any other Person with respect to any one or more of the foregoing. 
  

 -5- 

 ARTICLE IV 

REPRESENTATIONS AND WARRANTIES OF SPIL 

SPIL hereby represents and warrants to ChipMOS Bermuda as follows: 

SECTION 4.1. Organization, Good Standing and Qualification. SPIL is an entity duly organized and validly existing standing under
the Laws of the jurisdiction of its organization. SPIL is duly authorized to conduct business under the Laws of each jurisdiction where such qualification is required, except where the lack of such qualification would not reasonably be expected to
have, individually or in the aggregate, a material adverse effect on SPIL’s ability to consummate the transactions contemplated herein. 

SECTION 4.2. Authorization; Binding Obligations. SPIL has the requisite corporate power and authority to execute and deliver this
Agreement, and to carry out the provisions of this Agreement. This Agreement and the transactions contemplated hereby have been duly authorized by all requisite corporate action of SPIL. This Agreement has been duly executed and delivered by SPIL
and, assuming the due execution and delivery thereof by the other parties thereto, this Agreement constitutes a valid and legally binding obligation of SPIL, enforceable in accordance with its terms, except as such enforceability may be limited by
applicable bankruptcy, insolvency, reorganization, moratorium or similar Laws now or hereafter in effect affecting creditors’ rights generally or by general principles of equity. 

SECTION 4.3. Consents and Approvals. Except for any filings, approvals or other requirements under applicable securities Laws, no
Consent is required to be obtained, made or given by SPIL in connection with (i) the execution and delivery by SPIL of this Agreement, or (ii) the performance by SPIL of its obligations under this Agreement; in each case, other than where
the lack thereof would not reasonably be reasonably expected to have, individually or in the aggregate, an SPIL Material Adverse Effect. 

SECTION 4.4. Compliance with Other Instruments. The execution, delivery and performance by SPIL of this Agreement on the part of
SPIL and the consummation of the transactions contemplated hereby and thereby on the part of SPIL will not conflict with or result in a breach or violation of any of the terms or provisions of, or constitute a default under, the memorandum of
association, articles of association, by-laws or other governing documents of SPIL, any indenture, mortgage, deed of trust, loan agreement or other agreement or instrument to which SPIL is a party or by which SPIL is bound or to which any of the
property or assets of SPIL is subject, other than any such conflicts, breaches, violations or defaults which, individually or in the aggregate, would not be reasonably expected to have an SPIL Material Adverse Effect, nor do such actions result in
any violation of the provisions of the governing documents of SPIL or any statute or any order, rule or regulation of any Governmental Authority having jurisdiction over SPIL or any of respective properties or assets, other than any such conflicts,
breaches, violations or defaults which, individually or in the aggregate, would not be reasonably expected to have an SPIL Material Adverse Effect. 

ARTICLE V 

COVENANTS OF THE PARTIES 

SECTION 5.1. Filings and Authorizations. Each of ChipMOS Bermuda and SPIL, as promptly as practicable, shall (a) make, or
cause to be made, all such filings and submissions under the Laws applicable to it or to its Affiliates as may be required for it to consummate the transactions contemplated by this Agreement, (b) use its reasonable efforts to obtain or cause
to be obtained, all Consents of the Governmental Authorities that are or may become necessary for the consummation of the transactions contemplated by this Agreement, (c) reasonably cooperate with the other parties in promptly seeking to obtain
all such Consents and (d) use its reasonable efforts to take, or cause to be taken, all other actions necessary, proper or advisable in order for it to fulfill its obligations hereunder. 

 

 -6- 

 SECTION 5.2. Confidentiality. Each of the parties shall hold, and shall cause
its representatives to hold, in confidence this Agreement, all documents and information furnished to it by or on behalf of the other party in connection with the transactions contemplated hereby. 

SECTION 5.3. Public Announcements. ChipMOS Bermuda and SPIL will consult with each other before issuing any press release or
otherwise making any public statements regarding the transactions contemplated by this Agreement, and will not issue any such release or make any such statement, prior to such consultation or, after such consultation, if any party is not reasonably
satisfied with the substance of such release or statement. Notwithstanding the foregoing, any party hereto may make any disclosure required to be made by it under applicable Law (including U.S. federal securities Laws), stock exchange regulations to
which it is subject or order of a court of competent jurisdiction if it determines in good faith that it is necessary to do so and gives prior notice to the other parties hereto, using its reasonable efforts (in light of any time constraints) to
contact the other parties hereto and discuss such disclosure with such other parties. 
 SECTION 5.4. Notification of Certain
Matters. Each party hereto shall promptly advise the other parties orally and in writing of (i) any representation or warranty made by it contained in this Agreement that is qualified as to materiality becoming untrue or inaccurate in any
respect or any such representation or warranty that is not so qualified becoming untrue or inaccurate in any material respect or (ii) the failure by it to comply with or satisfy in any material respect any covenant, condition or agreement to be
complied with or satisfied by it under this Agreement or (iii) any event or change or impending occurrence of any event or change of which it has knowledge and which has resulted, or which, insofar as can reasonably be foreseen, is likely to
result, in any of the conditions to the transactions contemplated hereby set forth in Article VI hereof not being satisfied; provided, however, that no such notification shall affect the representations, warranties, covenants or
agreements of the parties or the conditions to the obligations of the parties under this Agreement. 
 SECTION
5.5. Standstill. Within six (6) months from the execution date of this Agreement, neither SPIL or any of its Affiliates nor the Representatives of SPIL or such Affiliates shall, unless specifically requested in writing in advance by
ChipMOS Bermuda, (and SPIL and each of its Affiliates, and the Representatives of SPIL, or such Affiliates shall not join or form a group within the meaning of Section 13(d)(3) of the Exchange Act, to act in concert or participate with or
encourage other persons to), directly or indirectly (i) acquire or agree, offer, seek, bid for or propose to acquire beneficial ownership, whether by purchase, merger, consolidation, tender or exchange offer, through the acquisition or control
of another person, by joining a partnership, syndicate or other group or otherwise, of (x) ChipMOS Bermuda or any of its Affiliates or any of their respective assets or businesses, (y) any securities issued by ChipMOS Bermuda or any of its
Affiliates or (z) any rights or options to acquire such ownership, (ii) engage or otherwise participate in any solicitation of proxies with respect to any securities issued by ChipMOS Bermuda or any of its Affiliates, (iii) otherwise
seek or propose to influence, advise, change or control the board of directors, management or policies of ChipMOS Bermuda or any of its Affiliates, (iv) make any public disclosure or take any actions that could require ChipMOS Bermuda to make a
public disclosure regarding any of the types of matters referred to in (i), (ii) or (iii) above, or (v) seek to influence, advise or direct the vote of any holder of voting securities of ChipMOS Bermuda or its Affiliates or making a
request to amend or waive this provision or any other provision of this Section 5.5. In addition, if during the six-month period referred to above, any third party approaches the receiving party concerning its or their participation in any of
the types of matters referred to in clause (i), (ii) or (iii) above, the receiving party shall promptly inform ChipMOS Bermuda of the nature of such contact and the parties thereto. 

 

 -7- 

 SECTION 5.6. Further Assurance. Each of the parties shall execute such documents and
other papers and take such further actions as may be reasonably required or desirable to carry out the provisions hereof and the transactions contemplated hereby. Each such party shall use its reasonable efforts to fulfill or obtain the fulfillment
of the conditions to the Closing as promptly as practicable. 
 SECTION 5.7. SPIL’s Endorsement. SPIL shall not
endorse the share certificates representing any Target Shares unless ChipMOS Bermuda has transferred the ownership of any or all of the Target Shares in accordance with Sections 2.2 to 2.5. 

SECTION 5.8. Securities Transaction Tax. SPIL shall pay the securities transaction tax by the next day of each of the Closing
Dates with the competent authorities for the transfer of the Target Shares and shall deliver the receipt hereof to ChipMOS Bermuda within two (2) Business Day. 

ARTICLE VI 

CONDITIONS TO CLOSING 

SECTION 6.1. Conditions to ChipMOS Bermuda’s Obligations to Sell the First Closing Shares at the First Closing. ChipMOS
Bermuda’s obligation to sell the First Closing Shares at the First Closing pursuant to Section 2.2 is subject to the satisfaction (or waiver by ChipMOS Bermuda), on or prior to the First Closing, of the following conditions: 

(a) Representations and Warranties; Performance of Obligations. Each of the representations and warranties of SPIL set forth in
Article IV which refers to ChipMOS Material Adverse Effect or otherwise references the concept of materiality shall be true and correct, and each of the other representations and warranties of SPIL set forth in Article IV shall be true and correct
in all material respects; SPIL shall have performed all obligations and conditions herein required to be performed or observed by it on or prior to the First Closing. 

(b) Officers’ Certificate. SPIL shall have delivered to ChipMOS Bermuda an officers’ certificate dated the Closing Date
of the First Closing, to the effect that the conditions specified in Section 6.1(a) have been satisfied. 
  

 -8- 

 (c) Cash Consideration. ChipMOS Taiwan shall have paid to SPIL the first installment
under the Equipment Purchase Agreement. 
 (d) Board Approval. SPIL shall have provided the written resolutions, minutes
or other evidence of the approval of the board of directors approving this Agreement and the transactions contemplated hereby and thereby. 

(e) Regulatory Approvals. All requisite Consents shall have been obtained and shall be furnished and be in full force and effect.
All necessary government filings and applicable waiting period requirements shall have been met or waived by the Governmental Authority. 

(f) Banks’ Approval. The waiver/consent from the Majority Lenders under the Facility Agreement relating to a US$74,500,000
Term Loan Facility among ChipMOS Bermuda, Standard Chartered Bank (Hong Kong) Limited as agent and its bank Lenders dated 18 July 2008 has been obtained or ChipMOS Bermuda has prepaid all outstanding amount in relation thereto. 

SECTION 6.2. Conditions to SPIL’s Obligations to Purchase the First Closing Shares at the First Closing. The obligation of
SPIL to purchase the First Closing Shares at the First Closing pursuant to Section 2.2 is subject to the satisfaction (or waiver by SPIL), on or prior to the First Closing, of the following conditions: 

(a) Representations and Warranties; Performance of Obligations. Each of the representations and warranties of ChipMOS Bermuda set
forth in Article III which references the concept of materiality shall be true and correct, and each of the other representations and warranties of ChipMOS Bermuda set forth in Article III shall be true and correct in all material respects; ChipMOS
Bermuda shall have performed all obligations and conditions herein required to be performed or observed by it on or prior to the First Closing. 

(b) Officer’s Certificate. ChipMOS Bermuda shall have delivered to SPIL the officer’s certificates, executed by the
Chairman of the Board of Directors of ChipMOS Bermuda, dated as of the Closing Date of the First Closing, to the effect that the conditions specified in Section 6.2(a) have been satisfied. 

(c) Target Shares Certificates. ChipMOS Bermuda shall have delivered to SPIL the certificates evidencing all Target Shares free
and clear of all Liens and duly endorsed for transfer. 
 SECTION 6.3. Conditions to ChipMOS Bermuda’s Obligations to
Sell the Second Closing Shares at the Second Closing. ChipMOS Bermuda’s obligation to sell the Second Closing Shares at the Second Closing is subject to the completion of the purchase and sale of the First Closing Shares pursuant to
Sections 6.1 and 6.2 and the satisfaction (or waiver by such ChipMOS Bermuda), at or subsequent to such completion, of the condition that (xx) ChipMOS Taiwan shall have paid to SPIL the second installment under the Equipment Purchase Agreement
or if ChipMOS Taiwan does not pay the second installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and claim against ChipMOS Taiwan for the
second installment to ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Second Closing is deemed to be made by SPIL to ChipMOS Bermuda, and (yy) all
requisite Consents shall have been obtained and shall be furnished and be in full force and effect. 
  

 -9- 

 SECTION 6.4. Conditions to SPIL’s Obligations to Purchase the Second Closing
Shares at the Second Closing. SPIL’s obligation to purchase the Second Closing Shares at the Second Closing is subject to the completion of the purchase and sale of the First Closing Shares pursuant to Sections 6.1 and 6.2 and the
satisfaction (or waiver by SPIL), on or subsequent to such completion, of the condition that ChipMOS Bermuda shall have delivered to SPIL the receipt of the consideration for the Second Closing Shares. 

SECTION 6.5. Conditions to ChipMOS Bermuda’s Obligations to Sell the Third Closing Shares at the Third Closing. ChipMOS
Bermuda’s obligation to sell the Third Closing Shares at the Third Closing is subject to the completions of the purchase and sale of the First Closing Shares and the Second Closing Shares pursuant to Sections 6.1, 6.2, 6.3. and 6.4, and the
satisfaction (or waiver by such ChipMOS Bermuda), at or subsequent to such completions, of the condition that (xx) ChipMOS Taiwan shall have paid to SPIL the third installment under the Equipment Purchase Agreement or if ChipMOS Taiwan does not
pay the third installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and claim against ChipMOS Taiwan for the third installment to ChipMOS
Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Third Closing is deemed to be made by SPIL to ChipMOS Bermuda, and (yy) all requisite Consents shall have been
obtained and shall be furnished and be in full force and effect. 
 SECTION 6.6. Conditions to SPIL’s Obligations to
Purchase the Third Closing Shares at the Third Closing. SPIL’s obligation to purchase the Third Closing Shares at the Third Closing is subject to the completion of the purchase and sale of the First Closing Shares and the Second Closing
Shares pursuant to Sections 6.1, 6.2, 6.3 and 6.4 and the satisfaction (or waiver by SPIL), on or subsequent to such completion, of the condition that ChipMOS Bermuda shall have delivered to SPIL the receipt of the consideration for the Third
Closing Shares. 
 SECTION 6.7. Conditions to ChipMOS Bermuda’s Obligations to Sell the Fourth Closing Shares at the
Fourth Closing. ChipMOS Bermuda’s obligation to sell the Fourth Closing Shares at the Fourth Closing is subject to the completions of the purchase and sale of the First Closing Shares, the Second Closing Shares and the Third Closing Shares
pursuant to Sections 6.1, 6.2, 6.3, 6.4, 6.5. and 6.6. and the satisfaction (or waiver by such ChipMOS Bermuda), at or subsequent to such completions, of the condition that (xx) ChipMOS Taiwan shall have paid to SPIL the fourth installment
under the Equipment Purchase Agreement or if ChipMOS Taiwan does not pay the fourth installment under the Equipment Purchase Agreement to SPIL, SPIL may assign at SPIL’s option, where ChipMOS Bermuda agrees to be assigned, its credit to and
claim against ChipMOS Taiwan for the fourth installment to ChipMOS Bermuda, with the notification issued to ChipMOS Taiwan, and after SPIL assigns aforementioned credit to ChipMOS Bermuda, the payment of Fourth Closing is deemed to be made by SPIL
to ChipMOS Bermuda, and (yy) all requisite Consents shall have been obtained and shall be furnished and be in full force and effect. 

SECTION 6.8. Conditions to SPIL’s Obligations to Purchase the Fourth Closing Shares at the Fourth Closing. SPIL’s
obligation to purchase the Fourth Closing Shares at the Fourth Closing is subject to the completion of the purchase and sale of the First Closing Shares, the Second Closing Shares and the Third Closing Shares pursuant to Sections 6.1, 6.2, 6.3, 6.4,
6.5. and 6.6 and the satisfaction (or waiver by SPIL), on or subsequent to such completion, of the condition that ChipMOS Bermuda shall have delivered to SPIL the receipt of the consideration for the Fourth Closing Shares. 

 

 -10- 

 ARTICLE VII 

INDEMNIFICATION 

SECTION 7.1. Indemnification. 

(a) ChipMOS Bermuda agrees to indemnify SPIL and its Subsidiaries and Affiliates against, and hold SPIL and its Affiliates harmless from,
any damage, claim, liability or expense, including interest, fines, penalties and reasonable attorneys’ fees, in each case whether incurred in connection with a final judgment, award or disposition of the matter or settlement or otherwise
(collectively “Damages”), arising out of (i) the breach of any representation or warranty of ChipMOS Bermuda in this Agreement and (ii) the breach of any covenants of ChipMOS Bermuda in this Agreement. 

(b) SPIL agrees to indemnify ChipMOS Bermuda and its Subsidiaries and Affiliates and to hold ChipMOS Bermuda and its Subsidiaries
harmless from any Losses arising out of (i) the breach of any representation or warranty of SPIL in this Agreement and (ii) the breach of any covenants of SPIL in this Agreement. 

SECTION 7.2. DISCLAIMER. IN NO EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER PARTY OR PARTIES FOR ANY SPECIAL, INDIRECT,
INCIDENTAL, PUNITIVE, EXEMPLARY OR CONSEQUENTIAL DAMAGES OF ANY KIND, INCLUDING BUT NOT LIMITED TO, LOSS OF PROFITS, LOSS OF USE, OR DAMAGES TO THE OTHER PARTY’S OR PARTIES’ BUSINESS REPUTATION HOWEVER CAUSED AND ON ANY THEORY OF
LIABILITY, WHETHER IN AN ACTION FOR CONTRACT, STRICT LIABILITY OR TORT (INCLUDING NEGLIGENCE) OR OTHERWISE, WHETHER OR NOT THE FIRST PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGE AND NOTWITHSTANDING THE FAILURE OF ESSENTIAL PURPOSE OF ANY
REMEDY, EXCEPT THAT ANY SUCH LIMITATION ON LIABILITY SHALL NOT APPLY IN THE CASE OF FRAUD, GROSS NEGLIGENCE, INTENTIONAL MISREPRESENTATION OR CRIMINAL ACTIVITY. 
  

 -11- 

 ARTICLE VIII 

TERMINATION 

SECTION 8.1. Termination Prior to the Closing Date. This Agreement may be terminated at any time prior to the Closing Date of the
First Closing: 
 (a) by mutual agreement in writing of the parties hereto; 

(b) by either ChipMOS Bermuda or SPIL upon written notice to the other parties if (i) the First Closing shall not have occurred by
September 30, 2010 or such later date as the parties shall have agreed to in writing, provided that the nonoccurrence of the Closing(s) is not attributable to the failure of the party seeking to terminate this Agreement to perform or comply
with any of its covenants agreements or undertakings set forth in this Agreement, (ii) if any Governmental Authority shall have issued an injunction, decree or order or taken any other action permanently enjoining, restraining or otherwise
prohibiting the Closing(s) and such injunction, decree, order or other action shall have become final and non-appealable, or (iii) if a material breach of any provision of this Agreement has been committed by the other party or parties and such
breach has not been cured within 30 days of receipt of notice thereof; provided, however, that termination pursuant to this Section 8.1(b) shall not relieve the breaching party of liability for such breach or otherwise;

 (c) by ChipMOS Bermuda, if there has been a breach on the part of SPIL of any of the representations, warranties or covenants
of SPIL set forth herein or any failure on the part of SPIL to comply with its obligations hereunder, or any other events or circumstances shall have occurred, such that, in any such case, in the reasonable judgment of ChipMOS Bermuda, any of the
conditions to the Closing set forth in Sections 6.1, 6.3, 6.5 or 6.7 could not be satisfied prior to the termination date contemplated by Section 8.1(b); 

(d) by SPIL, if there has been a breach on the part of ChipMOS Bermuda of any of the representations, warranties or covenants of ChipMOS
Bermuda set forth herein, or any failure on the part of ChipMOS Bermuda to comply with their obligations hereunder, or any other events or circumstances shall have occurred, such that, in any such case, in the reasonable judgment of SPIL, any of the
conditions to the Closing set forth in Sections 6.2, 6.4, 6.6 or 6.8 could not be satisfied prior to the termination date contemplated by Section 8.1(b); or 

(e) In the event that the equipment purchase transactions under the Equipment Purchase Agreement fails to be consummated or the Equipment
Purchase Agreement has been terminated, either party may terminate this Agreement with the thirty-day prior written notice to the other party. Upon termination of this Agreement in accordance with this Section, ChipMOS Bermuda shall promptly return
any and all payment to SPIL and SPIL shall promptly return the share certificates representing Target Shares to ChipMOS Bermuda. 

SECTION 8.2. Effect of Termination. In the event of the termination of this Agreement by ChipMOS Bermuda or SPIL as provided
in Section 8.1, this Agreement shall forthwith become void (other than Section 5.2 (Confidentiality), Section 5.3 (Public Announcements), Section 5.5 (Standstill), Article VIII (Termination), Section 10.1 (Governing Law),
Section 10.3 (Fees and Expenses) and Section 10.5 (Entire Agreement)) and there shall be no liability or obligation on the part of any of SPIL, ChipMOS Bermuda or their respective directors, officers or Affiliates; provided,
however, that no party hereto shall be relieved or released from any liabilities or damages arising out of its willful breach of any provision of this Agreement; provided, further, that if this Agreement is terminated by a party
because of the breach of this Agreement by the other party or because one or more of the conditions to the terminating party’s obligations under this Agreement is not satisfied as a result of the other party’s failure to fully comply with
its obligations under this Agreement, the terminating party’s rights to pursue all legal remedies shall survive such termination unimpaired. The consummation of the transactions as of the Closing shall be voided by any termination pursuant to
Section 8.1, and such transactions shall no longer be valid and in full force and effect and the parties shall take all steps necessary to unwind the procedures under Sections 1.2 and 1.3 and each of the four steps of the Closing as provided in
Sections 2.2, 2.3, 2.4 and 2.5. 
  

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 ARTICLE IX 

DEFINED TERMS 

SECTION 9.1. Certain Definitions. As used in this Agreement, the following terms will have the respective meanings set forth
below: 
 “Affiliate” shall mean, with respect to any Person, any other Person that directly or indirectly
through one or more intermediaries controls or is controlled by or is under common control with such Person. For the purposes of this definition, “control,” when used with respect to any particular Person, means the power to direct the
management and policies of such Person, directly or indirectly, whether through the ownership of voting securities, by contract or otherwise; and the terms “controlling” and “controlled” have meanings correlative to the
foregoing. 
 “Business Day” shall mean a day other than a Saturday, Sunday or other day on which commercial
banks in Taiwan are authorized or required by Law to close. 
 “ChipMOS Material Adverse Effect” shall mean any
change, effect, event or occurrence that causes a material adverse effect on ChipMOS Bermuda’s ability to consummate the transactions contemplated herein on a timely basis. 

“Contract” shall mean any contract, license, consent, agreement, instrument or other enforceable, commitment, written or
unwritten, including any deed, loan or credit agreement, note, bond, mortgage, indenture or lease to which a Person is a party or by which any of its material assets or properties is bound. 

“Conversion Rate” shall mean the spot exchange rate as published by Reuters (or such other publication as may be
mutually agreed to by the parties) at each of the Closing Dates. 
 “Exchange Act” shall mean the Securities
Exchange Act of 1934, and the rules and regulations promulgated thereunder, as the same may be amended from time to time. 

“Governmental Authority” means any federal, state, foreign, supranational, national, municipal or local government, any
court, any instrumentality, subdivision, administrative agency or commission or securities regulatory authority or other governmental authority or instrumentality or industry self-regulatory body. 

“SPIL Material Adverse Effect” shall mean any change, effect, event or occurrence that causes a material adverse effect
on SPIL’s ability to consummate the transaction contemplated herein on a timely basis. 
  

 -13- 

 “knowledge” or “to XXX’s knowledge” or any similar
language shall mean, with respect to any matter in question, as to any entity, the actual knowledge (without independent inquiry) that the chief executive, chief operating and chief financial officer, if any, has with respect to the matter in
question. 
 “Law” shall mean, with respect to any Person, any law, statute, rule, regulation, order, writ,
injunction, judgment or decree of any Governmental Authority, as in effect on the date hereof, to which such Person or any of its subsidiaries is bound or to which any of their respective properties is subject. 

“Liens” shall mean any liens, charges, pledges, mortgages, options, encumbrances, adverse claims, security interests or
other third party rights (including rights of preemption, purchase rights and voting trusts), restrictions or limitations, in each case of any nature whatsoever. 

“Person” shall mean any individual, corporation, limited liability company, partnership, firm, joint venture,
association, trust, joint stock company, unincorporated organization or other entity. 
 “Representatives”
shall mean, with respect to each party, such party’s officers, directors, employees, counsel, investment bankers, consultants, accountants and other authorized representatives. 

“ROC” means the Republic of China. 

“SEC” shall mean the U.S. Securities and Exchange Commission. 

“Securities Act” shall mean the Securities Act of 1933, and the rules and regulations promulgated thereunder, as the
same may be amended from time to time. 
 “Subsidiary” or “Subsidiaries” has the
meaning set forth in Rule 405 under the Securities Act, and for the purposes of this Agreement.  
 SECTION
9.2. Table of Definitions. The following terms have the meanings set forth in the Sections below: 
  

			
	 Definition
	  	Location
	Agreement	  	Preamble
	ChipMOS Taiwan	  	Preamble
	Closings	  	2.1
	Closing Date(s)	  	2.1
	Consents	  	3.3
	Damages	  	7.1(a)
	Down Payment	  	2.1
	Equipment Purchase Agreement	  	Preamble
	First Closing	  	2.2
	First Closing Shares	  	2.2
	 Fourth Closing
	  	2.5
	 Fourth Closing Shares
	  	2.5
	 Second Closing
	  	2.3
	 Second Closing Shares
	  	2.3
	 Target Shares
	  	1.1
	 Third Closing
	  	2.4
	 Third Closing Shares
	  	2.4

  

 -14- 

 SECTION 9.3. Certain Rules of Construction. This Agreement is to be interpreted
in accordance with the following rules of construction: 
 (a) Number and Gender. All definitions of terms apply equally
to both the singular and plural forms of the terms defined. Whenever the context may require, any pronoun shall include the corresponding masculine, feminine and neuter forms. 

(b) “Including,” “Herein,” Etc. The words “include,” “includes” and “including”
are deemed to be followed by the phrase “without limitation”. The words “herein”, “hereof”, and “hereunder” and words of similar import refer to this Agreement (including all Exhibits) in its entirety and are
not limited to any part hereof unless the context shall otherwise require. 
 (c) Subdivisions and Attachments. All
references in this Agreement to Articles, Sections, subsections, and Exhibits are, respectively, references to Articles, Sections and subsections of, and Exhibits attached to, this Agreement, unless otherwise specified. 

(d) References to Documents and Laws. All references to any this Agreement are to such document as amended, modified or
supplemented from time to time in accordance with its terms. All references to (x) any other agreement or instrument or (y) any requirement of Law, license or similar item are to it as amended and supplemented from time to time (and, in
the case of a Law, to any corresponding provisions of successor Laws), unless otherwise specified. 
 (e) References to
Days. Any reference in this Agreement to a “day” or number of “days” (without the explicit qualification “Business”) is a reference to a calendar day or number of calendar days. If any action or notice is to be
taken or given on or by a particular calendar day, and such calendar day is not a Business Day, then such action or notice may be taken or given on the next Business Day. 

(f) Examples. If, in any provision of this Agreement, any example is given (through the use of the words “such as,”
“for example,” “e.g.” or otherwise) of the meaning, intent or operation of any provision, such example is intended to be illustrative only and not exclusive. 

(g) Participation in Drafting. The parties and their respective legal counsel have participated in the drafting of this Agreement,
and this Agreement will be construed simply and according to its fair meaning and without any presumption or prejudice for or against any party. 

(h) Headings. The table of contents and section headings contained in this Agreement are inserted for convenience only and shall
not affect in any way the meaning or interpretation of this Agreement. 
  

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 ARTICLE X 

MISCELLANEOUS 

SECTION 10.1. Governing Law. This Agreement and the rights and obligations of the parties hereunder shall be governed by, and
construed in accordance with, the laws of the Republic of China. 
 SECTION 10.2. Litigation; Jurisdiction. The
Taiwan Hsinchu District Court shall have the exclusive jurisdiction to adjudicate any disputes, controversies and claims in connection with or arising out of this Agreement that the parties are unable to resolve between themselves. 

SECTION 10.3. Fees and Expenses. Except as otherwise provided herein, each party to this Agreement will bear its own costs
and expenses in connection with such transactions. 
 SECTION 10.4. Payments and Currency. Any and all amounts
payable hereunder, at the Closing or otherwise, shall be paid to the appropriate party in United States dollars at the Conversion Rate. No payment obligation hereunder shall be discharged by amounts paid in another currency. 

SECTION 10.5. Entire Agreement. This Agreement, the exhibits and schedules hereto and thereto and any other documents
delivered pursuant hereto and thereto constitute the full and entire understanding and agreement between the parties with regard to the subject matters hereof and supersede all prior understandings and agreements, and no party shall be liable or
bound to any other in any manner by any representations, warranties, covenants and agreements except as specifically set forth herein and in this Agreement. 

SECTION 10.6. Amendment and Waiver. This Agreement may be amended or modified only upon the written consent of the parties
hereto. No waiver by any party of any default, misrepresentation, or breach of warranty or covenant hereunder, shall be valid unless expressly set forth in writing and signed on behalf of the party entitled to the benefits of such waived term or
provision, and no such waiver shall be deemed to extend to any prior or subsequent default, misrepresentation, or breach of warranty or covenant hereunder or affect in any way any rights arising by virtue of any prior or subsequent such occurrence.

 SECTION 10.7. Severability. In case any provision of the Agreement shall be invalid, illegal or unenforceable,
the validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. 

SECTION 10.8. Delays or Omissions. It is agreed that no delay or omission to exercise any right, power or remedy accruing to
any party, upon any breach, default or noncompliance by another party under this Agreement, shall impair any such right, power or remedy, nor shall it be construed to be a waiver of any such breach, default or noncompliance, or any acquiescence
therein, or of or in any similar breach, default or noncompliance thereafter occurring. It is further agreed that any waiver, permit, consent or approval of any kind or character on either party’s part of any breach, default or noncompliance
under this Agreement or any waiver on such party’s part of any provisions or conditions of the Agreement must be in writing and shall be effective only to the extent specifically set forth in such writing. All remedies, either under this
Agreement, by law, or otherwise afforded to any party, shall be cumulative and not alternative. 
  

 -16- 

 SECTION 10.9. Specific Performance. The parties hereto agree that if any of the
provisions of this Agreement were not performed in accordance with their specific terms or were otherwise breached, irreparable damage would occur, no adequate remedy at law would exist and damages would be difficult to determine and the parties
shall be entitled to specific performance of the terms hereof, in addition to any other remedy at law or equity. 
 SECTION
10.10. Notices. All notices or other communications required or permitted to be given under this Agreement shall be deemed to have been fully given on the date delivered by hand or by courier service such as Federal Express, or by other
messenger (or, if delivery is refused, upon presentment) or upon receipt by facsimile transmission (provided, that the confirmation of such facsimile transmission is delivered by hand or certified mail to the addressee of the facsimile within
five Business Days of the delivery of the facsimile), or upon delivery by registered or certified mail (return receipt requested), postage prepaid, to the parties as follows: 

 

			
	If to ChipMOS Bermuda:
		
		  	 ChipMOS TECHNOLOGIES (Bermuda) LTD.

No. 1. R&D Rd. 1, Hsinchu Science Park

Hsinchu, Taiwan, Republic of China

		  	Telecopy: (+886-3) 566-8975
		  	Attention: S.K. Chen
	
	 If to SPIL:

		
		  	 Siliconware Precision Industries Co., Ltd.

No. 45 , Jie Show RD.,
 Hsin-Chu, Taiwan
300, R.O.C

		  	Telecopy: (+886-3) 563-2352
		  	Attention: Byron Chiang

             or to such other Persons or addresses as the Person to whom
notice is given may have previously furnished in writing to the party giving such notice in the manner set forth above (provided, that notice of any change of address shall be effective only upon receipt thereof). 

SECTION 10.11. Successors and Assigns; No Third Party Beneficiaries. No party may assign its obligations under this Agreement
to any person without the other parties’ prior written consent. This Agreement shall be binding upon and inure solely to the benefit of the parties hereto and their permitted assigns and nothing herein, express or implied, is intended to or
shall confer upon any other person any legal or equitable right, benefit or remedy of any nature whatsoever under or by reason of this Agreement. 
  

 -17- 

 SECTION 10.12. Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be an original, but all of which together shall constitute one instrument. 
  

 -18- 

 IN WITNESS WHEREOF, the parties hereto
have executed this Agreement as of the date set forth in the first paragraph hereof. 
  

			
	 CHIPMOS TECHNOLGIES (BERMUDA) LTD.

		
	 By:
	 	  

	 Name:
	 	
	 Title:
	 	

  

			
	 SILICONWARE PRECISION INDUSTRIES CO., LTD.

		
	 By:
	 	  

	 Name:
	 	
	 Title:
	 	

  

 -19- 

 Disclosure Schedule 

Section 3.4 
 The performance of this
Agreement may result in ChipMOS Bermuda’s breach of the FACILITY AGREEMENT relating to a US$74,500,000 Term Loan Facility among ChipMOS Bermuda, Standard Chartered Bank (Hong Kong) Limited as agent and its bank Lenders dated 18 July 2008,
which would need ChipMOS Bermuda to obtain the waiver and consent from the Majority Lenders thereof and this is a closing condition. 
  

 -20-

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