[EXPLANATORY NOTE PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT ITEM 8.] [POWER OF ATTORNEY Title Date Shih-Jye Cheng Chairman and Director/Chief Executive Officer September 23, 2016 Shou-Kang Chen Chief Financial Officer and Director September 23, 2016 Chin-Shyh Ou Deputy Chairman and Independent Director September 23, 2016 Hsing-Ti Tuan Director September 21, 2016 Yeong-Her Wang Independent Director September 23, 2016 John Yee Woon Seto Independent Director September 23, 2016 Chao-Jung Tsai Director] [CHIPMOS TECHNOLOGIES (BERMUDA) LTD. AMENDED AND RESTATED SHARE OPTION PLAN 1. Establishment, Purpose and Effective Date 2. Plan Administration Administration 1. Authority 2. The Board (or the Committee) shall determine, in its discretion, the directors, officers, employees and consultants to whom, and the time or times at which, Options shall be granted, the number of Shares to be subject to]