I am going to post my response here in the forum, for the benefit of people who might read this thread, and in case I am incorrect in what I say, so that someone might be able to correct or explain better, but I will follow this up with an email to you directly.
I have had experience with this type of material, and if these are similar to the ones I processed they are actually CPUs. If you still have the silicon wagers that were in the center, those might have gold on the bottom as well, mine did. I cannot remember the company that originally patented the process but their initials were KD, I'll look over my information to see if I can figure out exactly what they were. I do know that there were several companies that were attempting to use the same process to produce CPU's and other traditionally ceramic chips, with these film chips but then fiber CPU's were less expensive and production lines could be re-tooled to produce them so the technology was dated, before it was ever really researched and developed.
I am assuming you do not have experience recovering or refining precious metals, so my advice will be based on that assumption. If I am incorrect I apologize in advance. This does seem to be the case though, hope I am not stepping on toes. Also, my way might not be the best way, or it might not be the best way for you, it's only my advice and opinion.
Before you do anything, I would download and read at least the first few chapters of C. M. Hokes book, you can find the link to the PDF filehere:
http://tinyurl.com/mfnyhs
Also, you may want to test the gold on the film to make sure there isn't some other layer of polymer or film that would prevent you from recovering the gold with an easier method.. Doing this will not only prove gold content, but also prove it's easily accessible or not. If the gold reacts, you are in luck, but if you plan on recovering it I would suggest completely reading Hoke before.
I don't know your background, so again please excuse me if I offend you. Some other things you may want to consider before delving into recovering and refining are these.
Equipment, you can do this inexpensively but you at least need to use equipment that is safe.
Well ventilated area, Aqua Regia gives off toxic and poisonous gases during it's consumption of metals, one gas in particular is especially troublesome, NOx. Even if you have a chemistry background and understand the concepts, dangers, safety issues I would still read Hoke.
Is the amount of gold you are recovering worth the time, effort, energy and cost to do so. It may be that it will be very profitable, or it might not be worth it if you have to invest too much money purchasing the correct equipment.
Would it be more cost effective to sell the items you have for someone else to recover, or, would it be more profitable to take it to a refinery that can do it for you. And then there is the issue of finding a refinery that is honest, and trustworthy. There is actually some really good information on this forum on how to represent your lot as it's being processed. You might want to read those posts as well.
To test for gold, and to see if the gold is on the top layer of the film, you can try one of several ways. The easiest to me seems to be to rub the gold part of the plastic film on a test stone, then use the 14lk test solution to see if it's gold. If you can rub the gold off, you know it's on the top layer which makes processing it much easier. That was the case with the ones I processed, so I went straight to Aqua Regia. And I didn't use heat. If you use poor man's Aqua Regia, you need to use heat, which could melt the plastic film considering how very thin it is. Stick with Nitric/HCl for your Aqua Regia, I used no heat and it stripped the gold right off leaving only the plastic film behind. Before doing this though, I would test a small piece of the plastic in Aqua Regia, just to make sure it doesn't want to decompose into a messy sludge. If it dissolves, then you obviously need to consider another method of recovery.
If everything is the same as what I processed, you should be left with the plastic films, and AU in solution. The next part of the process, to drop the gold, clean, and then perhaps refine further, is well documented and fairly easy to follow, so long as you have read Hoke first. You seem to at the very least, picked up enough from reading the forum, or your own experiences, to know you need to ask questions and refer to specific processes, however I cannot stress this enough. If you do not read Hoke, it will be difficult for people to help you because you won't know enough to ask the right questions to resolve whatever problems arise. You also will not be as well equipped to understand the answers that are given to you.
I wouldn't incinerate the plastic. The material left behind will make it even more difficult to recover the precious metals, plus when you incinerate you could loose values.
That's all I can think of right off the top of my head, I'll email this to you as well. There might be other people on the forum that can help you more, if you have any questions feel free to respond to my email, but I would ask that you post here as well as this forum is an important repository of information that cannot be found anywhere else.
Scott