| Line |
Label |
Object Class |
Period Type |
Balance |
Report ElementName |
| 1 |
1001 - Document - Document and Entity Information |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DocumentandEntityInformation |
| 2 |
Implied Table |
Table |
* |
* |
implied:Table |
| 3 |
Document and entity information [abstract] |
Abstract |
|
|
imos:DocumentAndEntityInformationAbstract |
| 4 |
Document Type |
Concept (Submission Type) |
For Period |
|
dei:DocumentType |
| 5 |
Amendment Flag |
Concept (Yes/No) |
For Period |
|
dei:AmendmentFlag |
| 6 |
Document Period End Date |
Concept (Date) |
For Period |
|
dei:DocumentPeriodEndDate |
| 7 |
Document Fiscal Year Focus |
Concept (Year) |
For Period |
|
dei:DocumentFiscalYearFocus |
| 8 |
Document Fiscal Period Focus |
Concept (Fiscal Period) |
For Period |
|
dei:DocumentFiscalPeriodFocus |
| 9 |
Trading Symbol |
Concept (Text/String) |
For Period |
|
dei:TradingSymbol |
| 10 |
Entity Registrant Name |
Concept (Text/String) |
For Period |
|
dei:EntityRegistrantName |
| 11 |
Entity Central Index Key |
Concept (CIK Number) |
For Period |
|
dei:EntityCentralIndexKey |
| 12 |
Current Fiscal Year End Date |
Concept (Month/Day) |
For Period |
|
dei:CurrentFiscalYearEndDate |
| 13 |
Entity Well-known Seasoned Issuer |
Concept (Yes/No) |
For Period |
|
dei:EntityWellKnownSeasonedIssuer |
| 14 |
Entity Current Reporting Status |
Concept (Yes/No) |
For Period |
|
dei:EntityCurrentReportingStatus |
| 15 |
Entity Filer Category |
Concept (Filer Category) |
For Period |
|
dei:EntityFilerCategory |
| 16 |
Entity Emerging Growth Company |
Concept (Yes/No) |
For Period |
|
dei:EntityEmergingGrowthCompany |
| 17 |
Entity Shell Company |
Concept (Yes/No) |
For Period |
|
dei:EntityShellCompany |
| 18 |
Entity Ex Transition Period |
Concept (Yes/No) |
For Period |
|
dei:EntityExTransitionPeriod |
| 19 |
Entity Common Stock, Shares Outstanding |
Concept (Shares) |
As Of |
|
dei:EntityCommonStockSharesOutstanding |
| 20 |
1003 - Statement - Consolidated Statements of Comprehensive Income |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/StatementOfComprehensiveIncomeOCIComponentsPresentedNetOfTax-410000 |
| 21 |
Statement [table] |
Table |
* |
* |
imos:StatementTable |
| 22 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-full:ClassesOfShareCapitalAxis |
| 23 |
Share capital [member] |
Member |
|
|
ifrs-full:ClassesOfShareCapitalMember |
| 24 |
Ordinary shares [member] |
Member |
|
|
ifrs-full:OrdinarySharesMember |
| 25 |
American depositary share (each representing 20 common shares) [member] |
Member |
|
|
imos:AmericanDepositarySharesMember |
| 26 |
Statement [LineItems] |
LineItems |
|
|
imos:StatementLineItems |
| 27 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 28 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfSales |
| 29 |
Gross profit |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GrossProfit |
| 30 |
Research and development expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ResearchAndDevelopmentExpense |
| 31 |
Sales and marketing expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:SalesAndMarketingExpense |
| 32 |
General and administrative expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdministrativeExpense |
| 33 |
Other operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherOperatingIncomeExpense |
| 34 |
Operating profit |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromOperatingActivities |
| 35 |
Finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:FinanceCosts |
| 36 |
Share of profit (loss) of associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod |
| 37 |
Other non-operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
imos:OtherNonOperatingIncomeExpense1 |
| 38 |
Profit before income tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossBeforeTax |
| 39 |
Income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxExpenseContinuingOperations |
| 40 |
Profit from continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromContinuingOperations |
| 41 |
Profit (loss) from discontinued operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromDiscontinuedOperations |
| 42 |
Profit for the year |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLoss |
| 43 |
Other comprehensive income (loss): |
Abstract |
|
|
ifrs-full:OtherComprehensiveIncomeAbstract |
| 44 |
Other comprehensive income (loss) that will be reclassified to profit or loss in subsequent periods: |
Abstract |
|
|
ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract |
| 45 |
Exchange differences on translation of foreign operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax |
| 46 |
Share of other comprehensive income of associates that will be reclassified to profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax |
| 47 |
Net other comprehensive loss that will be reclassified to profit or loss in subsequent periods |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax |
| 48 |
Other comprehensive income (loss) that will not be reclassified to profit or loss in subsequent periods: |
Abstract |
|
|
ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract |
| 49 |
Other comprehensive income (loss) on remeasurements of defined benefit plans |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans |
| 50 |
Unrealized gain on valuation of equity instruments at fair value through other comprehensive income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax |
| 51 |
Share of other comprehensive loss of associates that will not be reclassified to profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax |
| 52 |
Income tax effect that will not be reclassified to profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss |
| 53 |
Net other comprehensive income (loss) that will not be reclassified to profit or loss in subsequent periods |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax |
| 54 |
Other comprehensive loss for the year, net of income tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncome |
| 55 |
Total comprehensive income (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ComprehensiveIncome |
| 56 |
Profit (loss) attributable to: |
Abstract |
|
|
ifrs-full:ProfitLossAttributableToAbstract |
| 57 |
Equity holders of the Company - Continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 58 |
Equity holders of the Company - Discontinued operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 59 |
Predecessors' interests |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitLossAttributableToPredecessorsInterests |
| 60 |
Profit for the year |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLoss |
| 61 |
Total comprehensive income (loss) attributable to: |
Abstract |
|
|
ifrs-full:ComprehensiveIncomeAttributableToAbstract |
| 62 |
Equity holders of the Company - Continuing operations |
Concept (Monetary) |
For Period |
Credit |
imos:ComprehensiveIncomeLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 63 |
Equity holders of the Company - Discontinued operations |
Concept (Monetary) |
For Period |
Credit |
imos:ComprehensiveIncomeLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 64 |
Predecessors' interests |
Concept (Monetary) |
For Period |
Credit |
imos:ComprehensiveIncomeLossAttributableToPredecessorsInterests |
| 65 |
Total comprehensive income (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ComprehensiveIncome |
| 66 |
Basic earnings per share: |
Abstract |
|
|
ifrs-full:BasicEarningsPerShareAbstract |
| 67 |
Equity holders of the Company - Continuing operations |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShareFromContinuingOperations |
| 68 |
Equity holders of the Company - Discontinued operations |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations |
| 69 |
Equity holders of the Company |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShare |
| 70 |
Predecessors' interests |
Concept (Share) |
For Period |
|
imos:BasicEarningsPerShareAttributableToPredecessorsInterests |
| 71 |
Total basic earnings per share |
Concept (Share) |
For Period |
|
imos:BasicEarningsLossPerShareAttributableToEquityHolders |
| 72 |
Diluted earnings per share: |
Abstract |
|
|
ifrs-full:DilutedEarningsPerShareAbstract |
| 73 |
Equity holders of the Company - Continuing operations |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations |
| 74 |
Equity holders of the Company - Discontinued operations |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations |
| 75 |
Equity holders of the Company |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShare |
| 76 |
Predecessors' interests |
Concept (Share) |
For Period |
|
imos:DilutedEarningsPerShareAttributableToPredecessorsInterests |
| 77 |
Diluted earnings per share |
Concept (Share) |
For Period |
|
imos:DilutedEarningsLossPerShareAttributableToEquityHolders |
| 78 |
1004 - Statement - Consolidated Statements of Financial Position |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/StatementOfFinancialPositionCurrentNonCurrent-210000 |
| 79 |
Implied Table |
Table |
* |
* |
implied:Table |
| 80 |
Non Current Assets Finance Liabilities [abstract] |
Abstract |
|
|
imos:NonCurrentAssetsFinanceLiabilitiesAbstract |
| 81 |
Assets |
Abstract |
|
|
ifrs-full:AssetsAbstract |
| 82 |
Non-current assets |
Abstract |
|
|
ifrs-full:NoncurrentAssetsAbstract |
| 83 |
Available-for-sale financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAvailableforsale |
| 84 |
Non-current financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
| 85 |
Non-current financial assets at fair value through other comprehensive income |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome |
| 86 |
Investment in associates |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod |
| 87 |
Non-current financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost |
| 88 |
Property, plant and equipment, net |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:PropertyPlantAndEquipment |
| 89 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:DeferredTaxAssets |
| 90 |
Refundable deposits |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:LongtermDeposits |
| 91 |
Other non-current financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherNoncurrentFinancialAssets |
| 92 |
Other non-current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherNoncurrentAssets |
| 93 |
Total non-current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentAssets |
| 94 |
Current assets |
Abstract |
|
|
ifrs-full:CurrentAssetsAbstract |
| 95 |
Inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Inventories |
| 96 |
Current financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentFinancialAssetsAtAmortisedCost |
| 97 |
Current contract assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentContractAssets |
| 98 |
Accounts and notes receivable |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentTradeReceivables |
| 99 |
Accounts receivable - related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties |
| 100 |
Other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherCurrentReceivables |
| 101 |
Other receivables - related parties |
Concept (Monetary) |
As Of |
Debit |
imos:OtherReceivablesFromRelatedParties |
| 102 |
Current tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentTaxAssetsCurrent |
| 103 |
Prepayments |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentPrepayments |
| 104 |
Cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashAndCashEquivalents |
| 105 |
Total current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentAssets |
| 106 |
Total assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Assets |
| 107 |
Equity and liabilities |
Abstract |
|
|
ifrs-full:EquityAndLiabilitiesAbstract |
| 108 |
Capital and reserves |
Abstract |
|
|
ifrs-full:EquityAbstract |
| 109 |
Issued capital |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:IssuedCapital |
| 110 |
Capital surplus |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:AdditionalPaidinCapital |
| 111 |
Retained earnings |
Abstract |
|
|
imos:RetainedEarningsAbstract |
| 112 |
Legal reserve |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:StatutoryReserve |
| 113 |
Unappropriated retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 114 |
Other reserve |
Abstract |
|
|
ifrs-full:OtherReservesAbstract |
| 115 |
Foreign currency translation reserve |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ReserveOfExchangeDifferencesOnTranslation |
| 116 |
Unrealized gain on valuation of available-for-sale financial assets |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets |
| 117 |
Unrealized gain on valuation of financial assets at fair value through other comprehensive income |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
| 118 |
Unearned employee awards |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ReserveOfSharebasedPayments |
| 119 |
Treasury stock |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TreasuryShares |
| 120 |
Total equity |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Equity |
| 121 |
Non-current liabilities |
Abstract |
|
|
ifrs-full:NoncurrentLiabilitiesAbstract |
| 122 |
Long-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LongtermBorrowings |
| 123 |
Long-term deferred revenue |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredIncomeClassifiedAsNoncurrent |
| 124 |
Long-term lease obligations payable |
Concept (Monetary) |
As Of |
Credit |
imos:NoncurrentPortionOfLongtermLeaseObligationsPayable |
| 125 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredTaxLiabilities |
| 126 |
Net defined benefit liability, non-current |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan |
| 127 |
Guarantee deposits |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NoncurrentDepositsFromCustomers |
| 128 |
Total non-current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NoncurrentLiabilities |
| 129 |
Current liabilities |
Abstract |
|
|
ifrs-full:CurrentLiabilitiesAbstract |
| 130 |
Current contract liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentContractLiabilities |
| 131 |
Accounts payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers |
| 132 |
Accounts payable - related parties |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties |
| 133 |
Payables to contractors and equipment suppliers |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentPayablesForPurchaseOfNoncurrentAssets |
| 134 |
Other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherCurrentPayables |
| 135 |
Other payables - related parties |
Concept (Monetary) |
As Of |
Credit |
imos:OtherPayablesFromRelatedParties |
| 136 |
Current tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentTaxLiabilitiesCurrent |
| 137 |
Current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherShorttermProvisions |
| 138 |
Receipts in advance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentAdvances |
| 139 |
Other current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherCurrentLiabilities |
| 140 |
Current refund liabilities |
Concept (Monetary) |
As Of |
Credit |
imos:RefundLiabilitiesCurrent |
| 141 |
Long-term lease obligations payable, current portion |
Concept (Monetary) |
As Of |
Credit |
imos:CurrentPortionOfLongtermLeaseObligationsPayable |
| 142 |
Long-term bank loans, current portion |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentPortionOfLongtermBorrowings |
| 143 |
Short-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ShorttermBorrowings |
| 144 |
Total current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentLiabilities |
| 145 |
Total liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Liabilities |
| 146 |
Total equity and liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:EquityAndLiabilities |
| 147 |
1005 - Statement - Consolidated Statements of Changes in Equity |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/StatementOfChangesInEquity-610000 |
| 148 |
Statement of changes in equity [table] |
Table |
* |
* |
ifrs-full:StatementOfChangesInEquityTable |
| 149 |
Components of equity [axis] |
Axis |
|
|
ifrs-full:ComponentsOfEquityAxis |
| 150 |
Equity [member] |
Member |
|
|
ifrs-full:EquityMember |
| 151 |
Issued capital [member] |
Member |
|
|
ifrs-full:IssuedCapitalMember |
| 152 |
Capital surplus [member] |
Member |
|
|
ifrs-full:AdditionalPaidinCapitalMember |
| 153 |
Legal reserve [member] |
Member |
|
|
ifrs-full:StatutoryReserveMember |
| 154 |
Unappropriated retained earnings [member] |
Member |
|
|
imos:UnappropriatedEarningsMember |
| 155 |
Foreign currency translation reserve [member] |
Member |
|
|
ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember |
| 156 |
Amounts recognized in other comprehensive income (loss) and accumulated in equity relating to non-current assets held for sale [member] |
Member |
|
|
ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember |
| 157 |
Unearned employee awards [member] |
Member |
|
|
ifrs-full:ReserveOfSharebasedPaymentsMember |
| 158 |
Treasury stock [member] |
Member |
|
|
ifrs-full:TreasurySharesMember |
| 159 |
Attributable to equity holders of the company total [member] |
Member |
|
|
ifrs-full:EquityAttributableToOwnersOfParentMember |
| 160 |
Equity attributable to predecessors' interests [member] |
Member |
|
|
imos:PredecessorsInterestsMember |
| 161 |
Unrealized gain (loss) in available-for-sale financial assets [member] |
Member |
|
|
ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember |
| 162 |
Unrealized gain on valuation of financial assets at fair value through other comprehensive income [member] |
Member |
|
|
ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember |
| 163 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 164 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 165 |
Previously stated [member] |
Member |
|
|
ifrs-full:PreviouslyStatedMember |
| 166 |
Increase (decrease) due to changes in accounting policy required by IFRSs [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 167 |
Restated balance [member] |
Member |
|
|
imos:RestatedBalanceMember |
| 168 |
Statement of changes in equity [line items] |
LineItems |
|
|
ifrs-full:StatementOfChangesInEquityLineItems |
| 169 |
Beginning Balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Equity |
| 170 |
Profit (loss) for the year |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLoss |
| 171 |
Other comprehensive income (loss) for the year |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncome |
| 172 |
Total comprehensive income (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ComprehensiveIncome |
| 173 |
Appropriations of prior year's earnings: |
Abstract |
|
|
imos:AppropriationsOfPriorYearsEarningsAbstract |
| 174 |
Legal reserve (Note 22) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve |
| 175 |
Cash dividends (Notes 11 and 22) |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent |
| 176 |
Share-based payments |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions |
| 177 |
Cash distribution from capital surplus (Notes 11 and 22) |
Concept (Monetary) |
For Period |
Credit |
imos:CashDistributionFromCapitalSurplus |
| 178 |
Restricted shares |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseThroughIssuanceOfRestrictedSharesEquity |
| 179 |
Repurchase of shares (Note 23) |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PurchaseOfTreasuryShares |
| 180 |
Capital reduction |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ReductionOfIssuedCapital |
| 181 |
Effect of disposal of subsidiary |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary |
| 182 |
Reclassification to equity related to non-current assets held for sale |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions |
| 183 |
Effect of capital reorganization (Note 31) |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseThroughTransferToCapitalReorganizationEquity |
| 184 |
Ending Balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Equity |
| 185 |
1006 - Statement - Consolidated Statements of Cash Flows |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/StatementOfCashFlowsIndirectMethod-520000 |
| 186 |
Implied Table |
Table |
* |
* |
implied:Table |
| 187 |
Statement of cash flows [abstract] |
Abstract |
|
|
ifrs-full:StatementOfCashFlowsAbstract |
| 188 |
Cash flows from operating activities |
Abstract |
|
|
ifrs-full:CashFlowsFromUsedInOperatingActivitiesAbstract |
| 189 |
Profit before income tax - continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossBeforeTax |
| 190 |
Profit (loss) before income tax - discontinued operations |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitLossBeforeTaxDiscontinuedOperations1 |
| 191 |
Profit before income tax including discontinued operations |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitBeforeTaxIncludingDiscontinuedOperations |
| 192 |
Adjustments to reconcile profit before income tax to net cash flows : |
Abstract |
|
|
ifrs-full:AdjustmentsForReconcileProfitLossAbstract |
| 193 |
Depreciation of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForDepreciationExpense |
| 194 |
Amortization of assets |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForAmortisationExpense |
| 195 |
Allowance (reversal) for impairment of accounts and notes receivable |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables |
| 196 |
Expected credit losses |
Concept (Monetary) |
For Period |
Credit |
imos:AdjustmentsForExpectedCreditLossesAllowance |
| 197 |
Interest expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForInterestExpense |
| 198 |
Interest income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:AdjustmentsForInterestIncome |
| 199 |
Dividend income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:AdjustmentsForDividendIncome |
| 200 |
Impairment of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment |
| 201 |
Gain on valuation of financial assets at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
| 202 |
Gain on disposal of property, plant and equipment, net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment |
| 203 |
Gain on disposal of a subsidiary |
Concept (Monetary) |
For Period |
Credit |
imos:GainOnDisposalOfSubsidiary |
| 204 |
Insurance compensation income |
Concept (Monetary) |
For Period |
Credit |
imos:InsuranceCompensation |
| 205 |
Share of (profit) loss of associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod |
| 206 |
Gain on disposal of long-term investment in associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates |
| 207 |
Donations |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DonationsAndSubsidiesExpense |
| 208 |
Share-based payments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees |
| 209 |
Deferred revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncome |
| 210 |
Current contract assets |
Concept (Monetary) |
For Period |
Debit |
imos:IncreaseDecreaseInContractAssetsCurrent |
| 211 |
Accounts and notes receivable |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable |
| 212 |
Accounts receivable - related parties |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInTradeAccountReceivableToRelatedParties |
| 213 |
Other receivables |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables |
| 214 |
Other receivables - related parties |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInOtherReceivablesRelatedParties |
| 215 |
Inventories |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForDecreaseIncreaseInInventories |
| 216 |
Prepayments |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInPrepayments |
| 217 |
Other financial assets |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInOtherFinancialAssets |
| 218 |
Financial assets at fair value through profit or loss |
Concept (Monetary) |
For Period |
Debit |
imos:IncreaseDecreaseInFinancialAssetsAtFairValueThroughProfitOrLoss |
| 219 |
Other non-current assets |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentForIncreaseDecreaseInOtherNoncurrentAssets |
| 220 |
Current contract liabilities |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseInContractLiabilitiesCurrent |
| 221 |
Accounts payable |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable |
| 222 |
Accounts payable - related parties |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInTradeAccountPayableToRelatedParties |
| 223 |
Other payables |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForDecreaseIncreaseInOtherPayables |
| 224 |
Other payables - related parties |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForIncreaseDecreaseInPayablesToRelatedParties |
| 225 |
Current provisions |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForProvisions |
| 226 |
Receipts in advance |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentsForIncreaseDecreaseInAdvanceReceipts |
| 227 |
Current refund liabilities |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseInRefundLiabilitiesCurrent |
| 228 |
Other current liabilities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities |
| 229 |
Net defined benefit liability, non-current |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities |
| 230 |
Cash generated from operations |
Concept (Monetary) |
For Period |
|
ifrs-full:CashFlowsFromUsedInOperations |
| 231 |
Interest received |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:InterestReceivedClassifiedAsOperatingActivities |
| 232 |
Dividend received |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DividendsReceivedClassifiedAsOperatingActivities |
| 233 |
Interest paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:InterestPaidClassifiedAsOperatingActivities |
| 234 |
Income tax paid |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities |
| 235 |
Net cash generated from operating activities |
Concept (Monetary) |
For Period |
|
ifrs-full:CashFlowsFromUsedInOperatingActivities |
| 236 |
Cash flows from investing activities |
Abstract |
|
|
ifrs-full:CashFlowsFromUsedInInvestingActivitiesAbstract |
| 237 |
Proceeds from disposal of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 238 |
Proceeds from insurance compensation |
Concept (Monetary) |
For Period |
Debit |
imos:ProceedsFromInsuranceCompensation |
| 239 |
Net cash flow from disposal of a subsidiary |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromSalesOfInterestsInAssociates |
| 240 |
Acquisition of property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 241 |
Acquisition of available-for-sale financial assets |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfAvailableforsaleFinancialAssets |
| 242 |
Acquisition of investment in associate |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfInterestsInAssociates |
| 243 |
Decrease (increase) in refundable deposits |
Concept (Monetary) |
For Period |
Debit |
imos:IncreaseDecreaseInRefundableDeposits |
| 244 |
Increase in other non-current assets |
Concept (Monetary) |
For Period |
Debit |
imos:AdjustmentForIncreaseDecreaseInOtherNoncurrentAssetsForInvestingActivities |
| 245 |
Increase in financial assets at amortized cost |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnFinancialAssetsAtAmortisedCost |
| 246 |
Increase in other financial assets |
Concept (Monetary) |
For Period |
Debit |
imos:CashFlowsFromUsedInDecreaseIncreaseInInvestmentsInOtherFinancialAssets |
| 247 |
Net cash used in investing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CashFlowsFromUsedInInvestingActivities |
| 248 |
Proceeds from short-term bank loans |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromCurrentBorrowings |
| 249 |
Payments on short-term bank loans |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RepaymentsOfCurrentBorrowings |
| 250 |
Proceeds from long-term bank loans |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromNoncurrentBorrowings |
| 251 |
Payments on long-term bank loans |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RepaymentsOfNoncurrentBorrowings |
| 252 |
Decrease in guarantee deposits |
Concept (Monetary) |
For Period |
Credit |
imos:DecreaseIncreaseInGuaranteeDeposits |
| 253 |
Payments on repurchase of shares |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PaymentsToAcquireOrRedeemEntitysShares |
| 254 |
Cash paid in respect of share-based payments |
Concept (Monetary) |
For Period |
Debit |
imos:CashReceivedPaidInRespectOfSharebasedPayment |
| 255 |
Cash dividend |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:DividendsPaidClassifiedAsFinancingActivities |
| 256 |
Cash distribution from capital surplus |
Concept (Monetary) |
For Period |
Credit |
imos:DividendsPaidFromCapitalSurplus |
| 257 |
Payments on capital reduction |
Concept (Monetary) |
For Period |
Credit |
imos:PaymentsOnCapitalReduction |
| 258 |
Payments on capital reorganization |
Concept (Monetary) |
For Period |
Credit |
imos:PaymentsOnCapitalReorganization |
| 259 |
Net cash used in financing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CashFlowsFromUsedInFinancingActivities |
| 260 |
Net increase (decrease) in cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges |
| 261 |
Effect of foreign exchange rate changes |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents |
| 262 |
Cash and cash equivalents at beginning of year |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
| 263 |
Cash and cash equivalents at end of year |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
| 264 |
1007 - Disclosure - Corporate and group information |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfGeneralInformationAboutFinancialStatementsExplanatory |
| 265 |
Implied Table |
Table |
* |
* |
implied:Table |
| 266 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 267 |
Corporate and group information |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory |
| 268 |
1008 - Disclosure - Basis of preparation of financial statements and principal accounting policies |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory |
| 269 |
Implied Table |
Table |
* |
* |
implied:Table |
| 270 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 271 |
Basis of preparation of financial statements and principal accounting policies |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory |
| 272 |
1009 - Disclosure - Translation into U.S. dollar amounts |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory |
| 273 |
Implied Table |
Table |
* |
* |
implied:Table |
| 274 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 275 |
Translation into U.S. dollar amounts |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory |
| 276 |
1010 - Disclosure - Segment Information |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEntitysReportableSegmentsExplanatory |
| 277 |
Implied Table |
Table |
* |
* |
implied:Table |
| 278 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 279 |
Segment Information |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory |
| 280 |
1011 - Disclosure - Operating costs and expenses |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOperatingCostsAndExpensesExplanatory |
| 281 |
Implied Table |
Table |
* |
* |
implied:Table |
| 282 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-full:AnalysisOfIncomeAndExpenseAbstract |
| 283 |
Operating costs and expenses |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfOperatingCostsAndExpensesExplanatory |
| 284 |
1012 - Disclosure - Other operating income (expenses), net |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherOperatingIncomeExpenseExplanatory |
| 285 |
Implied Table |
Table |
* |
* |
implied:Table |
| 286 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 287 |
Other operating income (expenses), net |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory |
| 288 |
1013 - Disclosure - Finance costs |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinanceCostExplanatory |
| 289 |
Implied Table |
Table |
* |
* |
implied:Table |
| 290 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 291 |
Finance costs |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfFinanceCostExplanatory |
| 292 |
1014 - Disclosure - Other non-operating income (expenses), net |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherNonOperatingIncomeExpensesExplanatory |
| 293 |
Implied Table |
Table |
* |
* |
implied:Table |
| 294 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 295 |
Other non-operating income (expenses), net |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfOtherNonOperatingIncomeExpensesExplanatory |
| 296 |
1015 - Disclosure - Income tax expense |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfIncomeTaxExplanatory |
| 297 |
Implied Table |
Table |
* |
* |
implied:Table |
| 298 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 299 |
Income tax expense |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfIncomeTaxExplanatory |
| 300 |
1016 - Disclosure - Earnings per share ("EPS") |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEarningsPerShareExplanatory |
| 301 |
Implied Table |
Table |
* |
* |
implied:Table |
| 302 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 303 |
Earnings per share ("EPS") |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEarningsPerShareExplanatory |
| 304 |
1017 - Disclosure - Dividend |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfDividendsExplanatory |
| 305 |
Implied Table |
Table |
* |
* |
implied:Table |
| 306 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 307 |
Dividend |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfDividendsExplanatory |
| 308 |
1018 - Disclosure - Non-current financial assets at fair value through profit or loss |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossNonCurrentExplanatory |
| 309 |
Implied Table |
Table |
* |
* |
implied:Table |
| 310 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 311 |
Non-current financial assets at fair value through profit or loss |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossNonCurrentExplanatory |
| 312 |
1019 - Disclosure - Non-current financial assets at fair value through other comprehensive income |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeExplanatory |
| 313 |
Implied Table |
Table |
* |
* |
implied:Table |
| 314 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 315 |
Non-current financial assets at fair value through other comprehensive income |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeExplanatory |
| 316 |
1020 - Disclosure - Investment in associates |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfInterestsInAssociatesExplanatory |
| 317 |
Implied Table |
Table |
* |
* |
implied:Table |
| 318 |
Investments accounted for using equity method [abstract] |
Abstract |
|
|
ifrs-full:InvestmentsAccountedForUsingEquityMethodAbstract |
| 319 |
Investment in associates |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfInterestsInAssociatesExplanatory |
| 320 |
1021 - Disclosure - Financial assets at amortized cost |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtAmortizedCostExplanatory |
| 321 |
Implied Table |
Table |
* |
* |
implied:Table |
| 322 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 323 |
Financial assets at amortized cost |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFinancialAssetsAtAmortizedCostExplanatory |
| 324 |
1022 - Disclosure - Property, plant and equipment, net |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfPropertyPlantAndEquipmentExplanatory |
| 325 |
Implied Table |
Table |
* |
* |
implied:Table |
| 326 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 327 |
Property, plant and equipment, net |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory |
| 328 |
1023 - Disclosure - Inventories |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfInventoriesExplanatory |
| 329 |
Implied Table |
Table |
* |
* |
implied:Table |
| 330 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 331 |
Inventories |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfInventoriesExplanatory |
| 332 |
1024 - Disclosure - Accounts and notes and other receivables |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfTradeAndOtherReceivablesExplanatory |
| 333 |
Implied Table |
Table |
* |
* |
implied:Table |
| 334 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 335 |
Accounts and notes and other receivables |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory |
| 336 |
1025 - Disclosure - Cash and cash equivalents |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCashAndCashEquivalentsExplanatory |
| 337 |
Implied Table |
Table |
* |
* |
implied:Table |
| 338 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 339 |
Cash and cash equivalents |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory |
| 340 |
1026 - Disclosure - Non-current assets held for sale and discontinued operations |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory |
| 341 |
Implied Table |
Table |
* |
* |
implied:Table |
| 342 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 343 |
Non-current assets held for sale and discontinued operations |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory |
| 344 |
1027 - Disclosure - Issued capital |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfIssuedCapitalExplanatory |
| 345 |
Implied Table |
Table |
* |
* |
implied:Table |
| 346 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 347 |
Issued capital |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfIssuedCapitalExplanatory |
| 348 |
1028 - Disclosure - Capital surplus and retained earnings |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory |
| 349 |
Implied Table |
Table |
* |
* |
implied:Table |
| 350 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 351 |
Capital surplus and retained earnings |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory |
| 352 |
1029 - Disclosure - Treasury stock |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfTreasurySharesExplanatory |
| 353 |
Implied Table |
Table |
* |
* |
implied:Table |
| 354 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 355 |
Treasury stock |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfTreasurySharesExplanatory |
| 356 |
1030 - Disclosure - Bank loans |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfBorrowingsExplanatory |
| 357 |
Statement [table] |
Table |
* |
* |
imos:StatementTable |
| 358 |
Borrowings by name [axis] |
Axis |
|
|
ifrs-full:BorrowingsByNameAxis |
| 359 |
Borrowings by name [member] |
Member |
|
|
ifrs-full:BorrowingsByNameMember |
| 360 |
Long-term bank loans [Member] |
Member |
|
|
imos:LongTermBankLoansMember |
| 361 |
Short-term bank loans [member] |
Member |
|
|
imos:ShortTermBankLoansMember |
| 362 |
Statement [LineItems] |
LineItems |
|
|
imos:StatementLineItems |
| 363 |
Bank loans |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfBorrowingsExplanatory |
| 364 |
1031 - Disclosure - Retirement benefit plans |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEmployeeBenefitsExplanatory |
| 365 |
Implied Table |
Table |
* |
* |
implied:Table |
| 366 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 367 |
Retirement benefit plans |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEmployeeBenefitsExplanatory |
| 368 |
1032 - Disclosure - Other Payables |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherCurrentLiabilitiesExplanatory |
| 369 |
Implied Table |
Table |
* |
* |
implied:Table |
| 370 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 371 |
Other Payables |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory |
| 372 |
1033 - Disclosure - Current provisions |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory |
| 373 |
Implied Table |
Table |
* |
* |
implied:Table |
| 374 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 375 |
Current provisions |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory |
| 376 |
1034 - Disclosure - Current refund liabilities |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfRefundLiabilitiesCurrentExplanatory |
| 377 |
Implied Table |
Table |
* |
* |
implied:Table |
| 378 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 379 |
Current refund liabilities |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfRefundLiabilitiesCurrentExplanatory |
| 380 |
1035 - Disclosure - Significant commitments and contingencies |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCommitmentsAndContingentLiabilitiesExplanatory |
| 381 |
Implied Table |
Table |
* |
* |
implied:Table |
| 382 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 383 |
Significant commitments and contingencies |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory |
| 384 |
1036 - Disclosure - Capital reorganization |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCapitalReorganizationExplanatory |
| 385 |
Implied Table |
Table |
* |
* |
implied:Table |
| 386 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 387 |
Capital reorganization |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfCapitalReorganizationExplanatory |
| 388 |
1037 - Disclosure - Supplementary cash flow information |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSupplementaryCashFlowInformationExplanatory |
| 389 |
Implied Table |
Table |
* |
* |
implied:Table |
| 390 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 391 |
Supplementary cash flow information |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfSupplementaryCashFlowInformationExplanatory |
| 392 |
1038 - Disclosure - Related party transactions |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfRelatedPartyExplanatory |
| 393 |
Implied Table |
Table |
* |
* |
implied:Table |
| 394 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 395 |
Related party transactions |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfRelatedPartyExplanatory |
| 396 |
1039 - Disclosure - Pledged or mortgaged assets |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCollateralExplanatory |
| 397 |
Implied Table |
Table |
* |
* |
implied:Table |
| 398 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 399 |
Pledged or mortgaged assets |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfCollateralExplanatory |
| 400 |
1040 - Disclosure - Financial risk management and fair values of financial instruments |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialRiskManagementExplanatory |
| 401 |
Implied Table |
Table |
* |
* |
implied:Table |
| 402 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 403 |
Financial risk management and fair values of financial instruments |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfFinancialRiskManagementExplanatory |
| 404 |
1041 - Disclosure - Share-based payments |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSharebasedPaymentArrangementsExplanatory |
| 405 |
Implied Table |
Table |
* |
* |
implied:Table |
| 406 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 407 |
Share-based payments |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory |
| 408 |
1042 - Disclosure - Capital management |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory |
| 409 |
Implied Table |
Table |
* |
* |
implied:Table |
| 410 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 411 |
Capital management |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory |
| 412 |
1043 - Disclosure - Significant events after the reporting periods |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEventsAfterReportingPeriodExplanatory |
| 413 |
Implied Table |
Table |
* |
* |
implied:Table |
| 414 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 415 |
Significant events after the reporting periods |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory |
| 416 |
1044 - Disclosure - Approval of the financial statements |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfAuthorisationOfFinancialStatementsExplanatory |
| 417 |
Implied Table |
Table |
* |
* |
implied:Table |
| 418 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 419 |
Approval of the financial statements |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory |
| 420 |
1045 - Disclosure - Financial Statements Schedule: Valuation and Qualifying Accounts |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfImpairmentOfAssetsExplanatory |
| 421 |
Implied Table |
Table |
* |
* |
implied:Table |
| 422 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 423 |
Financial Statements Schedule: Valuation and Qualifying Accounts |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory |
| 424 |
1046 - Disclosure - Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39 |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory |
| 425 |
Implied Table |
Table |
* |
* |
implied:Table |
| 426 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 427 |
Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39 |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory |
| 428 |
1047 - Disclosure - Effects on initial application of IFRS 15 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 18 |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEffectsArisingFromInitialApplicationOfIFRS15Explanatory |
| 429 |
Implied Table |
Table |
* |
* |
implied:Table |
| 430 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 431 |
Effects on initial application of IFRS 15 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 18 |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfEffectsArisingFromInitialApplicationOfIFRS15Explanatory |
| 432 |
1048 - Disclosure - Basis of preparation of financial statements and principal accounting policies (Policies) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatoryPolicies |
| 433 |
Implied Table |
Table |
* |
* |
implied:Table |
| 434 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 435 |
Basis of preparation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory |
| 436 |
New and amended standards adopted by the group |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations |
| 437 |
New and revised International Financial Reporting Standards not yet adopted |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations |
| 438 |
Basis of consolidation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfBasisOfConsolidationExplanatory |
| 439 |
Significant judgments and estimates |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory |
| 440 |
Property, plant and equipment and depreciation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory |
| 441 |
Impairment of non-financial assets |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory |
| 442 |
Inventories |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories |
| 443 |
Non-current assets held for sale |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory |
| 444 |
Investments and other financial assets |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory |
| 445 |
Investments in associates |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates |
| 446 |
Financial liabilities |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory |
| 447 |
Derecognition of financial liabilities |
Concept (Text Block (HTML)) |
For Period |
|
imos:DescriptionOfAccountingPolicyForDerecognitionOfFinancialLiabilitiesExplanatory |
| 448 |
Dividends |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory |
| 449 |
Operating lease charges |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory |
| 450 |
Treasury stock |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory |
| 451 |
Provisions for deficiency compensation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory |
| 452 |
Foreign currency translation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory |
| 453 |
Revenue recognition |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue |
| 454 |
Research and development costs |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory |
| 455 |
Borrowing costs |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory |
| 456 |
Pension and other post-employment benefits |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory |
| 457 |
Share-based payments |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory |
| 458 |
Income tax |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory |
| 459 |
Cash and cash equivalents |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents |
| 460 |
Related parties |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory |
| 461 |
Subsidiaries |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory |
| 462 |
Fair value measurement |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory |
| 463 |
Capital reorganization |
Concept (Text Block (HTML)) |
For Period |
|
imos:DescriptionOfAccountingPolicyForCapitalReorganizationExplanatory |
| 464 |
1049 - Disclosure - Basis of preparation of financial statements and principal accounting policies (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatoryTables |
| 465 |
Implied Table |
Table |
* |
* |
implied:Table |
| 466 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 467 |
Summary of Ownership Interests in Subsidiaries |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory |
| 468 |
Impact on Depreciation Expenses of Current and Future Periods due to Change in Estimated Useful Lives of Certain Properties and Equipment |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory |
| 469 |
Estimated Useful Life for Depreciation of Individual Assets |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfPropertyPlantAndEquipmentEstimatedUsefulLifeExplanatory |
| 470 |
1050 - Disclosure - Segment Information (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEntitysReportableSegmentsExplanatoryTables |
| 471 |
Implied Table |
Table |
* |
* |
implied:Table |
| 472 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 473 |
Financial Segment Information for Operating Segments |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfOperatingSegmentsExplanatory |
| 474 |
Geographic Information of Revenue |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfGeographicalAreasExplanatory |
| 475 |
Net Revenue from Customers Representing at Least 10% of Total Revenue |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory |
| 476 |
Summary of Contract Assets and Liabilities |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory |
| 477 |
1051 - Disclosure - Operating costs and expenses (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOperatingCostsAndExpensesExplanatoryTables |
| 478 |
Implied Table |
Table |
* |
* |
implied:Table |
| 479 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-full:AnalysisOfIncomeAndExpenseAbstract |
| 480 |
Summary of Operating Costs and Expenses |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfExpensesByNatureExplanatory |
| 481 |
1052 - Disclosure - Other operating income (expenses), net (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherOperatingIncomeExpenseExplanatoryTables |
| 482 |
Implied Table |
Table |
* |
* |
implied:Table |
| 483 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 484 |
Summary of Other Operating Income (Expenses), Net |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutOtherOperatingIncomeExpensesExplanatory |
| 485 |
1053 - Disclosure - Finance costs (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinanceCostExplanatoryTables |
| 486 |
Implied Table |
Table |
* |
* |
implied:Table |
| 487 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 488 |
Summary of Finance Costs |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutFinanceCostsExplanatory |
| 489 |
1054 - Disclosure - Other non-operating income (expenses), net (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherNonOperatingIncomeExpensesExplanatoryTables |
| 490 |
Implied Table |
Table |
* |
* |
implied:Table |
| 491 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 492 |
Summary of Other Non-operating Income (Expenses), Net |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutOtherNonOperatingIncomeExpensesExplanatory |
| 493 |
1055 - Disclosure - Income tax expense (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfIncomeTaxExplanatoryTables |
| 494 |
Implied Table |
Table |
* |
* |
implied:Table |
| 495 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 496 |
Major Components of Income Tax Expense |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfIncomeTaxExpenseBenefitExplanatory |
| 497 |
Deferred Tax Charged to Other Comprehensive Income |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDeferredTaxChargedToOtherComprehensiveIncomeExplanatory |
| 498 |
Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfReconciliationOfEffectiveAndApplicableIncomeTaxExpensesExplanatory |
| 499 |
Details of Deferred Tax Assets (Liabilities) |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfDeferredTaxesExplanatory |
| 500 |
1056 - Disclosure - Earnings per share ("EPS") (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEarningsPerShareExplanatoryTables |
| 501 |
Implied Table |
Table |
* |
* |
implied:Table |
| 502 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 503 |
Income and Share Data Used in Basic and Diluted EPS Computations |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:EarningsPerShareExplanatory |
| 504 |
1057 - Disclosure - Non-current financial assets at fair value through profit or loss (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossNonCurrentExplanatoryTables |
| 505 |
Implied Table |
Table |
* |
* |
implied:Table |
| 506 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 507 |
Summary of Non-current Financial Assets at Fair Value Through Profit or Loss |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutFinancialAssetsAtFairValueThroughProfitOrLossNoncurrentExplanatory |
| 508 |
Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFinancialAssetsAtFairValueThroughProfitOrLossExplanatory |
| 509 |
1058 - Disclosure - Non-current financial assets at fair value through other comprehensive income (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeExplanatoryTables |
| 510 |
Implied Table |
Table |
* |
* |
implied:Table |
| 511 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 512 |
Summary of Non-current Financial Assets at Fair Value Through Other Comprehensive Income |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeSecuritiesExplanatory |
| 513 |
Summary Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfAmountsRecognisedInOtherComprehensiveIncomeExplanatory |
| 514 |
1059 - Disclosure - Investment in associates (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfInterestsInAssociatesExplanatoryTables |
| 515 |
Implied Table |
Table |
* |
* |
implied:Table |
| 516 |
Investments accounted for using equity method [abstract] |
Abstract |
|
|
ifrs-full:InvestmentsAccountedForUsingEquityMethodAbstract |
| 517 |
Details of Investment in Associates |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory |
| 518 |
Summarized Financial Information for Investment in Material Associates |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory |
| 519 |
1060 - Disclosure - Financial assets at amortized cost (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialAssetsAtAmortizedCostExplanatoryTables |
| 520 |
Implied Table |
Table |
* |
* |
implied:Table |
| 521 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 522 |
Schedule of Income from Financial Assets at Amortized Cost |
Concept (Text Block (HTML)) |
For Period |
|
imos:ScheduleOfFinancialAssetsAtAmortizedCostExplanatory |
| 523 |
1061 - Disclosure - Property, plant and equipment, net (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfPropertyPlantAndEquipmentExplanatoryTables |
| 524 |
Implied Table |
Table |
* |
* |
implied:Table |
| 525 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 526 |
Summary of Property, Plant and Equipment, Net |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory |
| 527 |
Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfBorrowingCostsExplanatory |
| 528 |
1062 - Disclosure - Inventories (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfInventoriesExplanatoryTables |
| 529 |
Implied Table |
Table |
* |
* |
implied:Table |
| 530 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 531 |
Summary of Inventories |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutInventoriesExplanatory |
| 532 |
Cost of Inventories Recognized as an Expense |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfCostOfSalesExplanatory |
| 533 |
1063 - Disclosure - Accounts and notes and other receivables (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfTradeAndOtherReceivablesExplanatoryTables |
| 534 |
Implied Table |
Table |
* |
* |
implied:Table |
| 535 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 536 |
Summary of Accounts and Notes and Other Receivables |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationOfTradeAndOtherReceivablesExplanatory |
| 537 |
Aging of Accounts Receivable which are Past Due but not Impaired |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired |
| 538 |
1064 - Disclosure - Cash and cash equivalents (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCashAndCashEquivalentsExplanatoryTables |
| 539 |
Implied Table |
Table |
* |
* |
implied:Table |
| 540 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 541 |
Summary of Cash and Cash Equivalents |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory |
| 542 |
1065 - Disclosure - Non-current assets held for sale and discontinued operations (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatoryTables |
| 543 |
Statement [table] |
Table |
* |
* |
imos:StatementTable |
| 544 |
Continuing and discontinued operations [axis] |
Axis |
|
|
ifrs-full:ContinuingAndDiscontinuedOperationsAxis |
| 545 |
Continuing operations [member] |
Member |
|
|
ifrs-full:ContinuingOperationsMember |
| 546 |
Discontinued operations: Unimos Shanghai [member] |
Member |
|
|
ifrs-full:DiscontinuedOperationsMember |
| 547 |
Statement [LineItems] |
LineItems |
|
|
imos:StatementLineItems |
| 548 |
Cash Flow Information of Discontinued Operations |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfCashFlowInformationOfDiscontinuedOperationsExplanatory |
| 549 |
Assets, Liabilities and Equity of Disposal Group Classified as Held for Sale |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory |
| 550 |
Cumulative Income or Expense Recognized in Other Comprehensive Income Relating to Disposal Group Classified as Held for Sale |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfCumulativeIncomeExpenseRecognizedInOtherComprehensiveIncomeToDisposalGroupClassifiedAsHeldForSaleExplantory |
| 551 |
Results of Discontinued Operations |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureResultOnDisposalOfGroupCompaniesExplanatory |
| 552 |
1066 - Disclosure - Issued capital (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfIssuedCapitalExplanatoryTables |
| 553 |
Implied Table |
Table |
* |
* |
implied:Table |
| 554 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 555 |
Summary of Issued Capital |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory |
| 556 |
Movement of Ordinary Shares Issued |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfMovementsInEquityExplanatory |
| 557 |
1067 - Disclosure - Capital surplus and retained earnings (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatoryTables |
| 558 |
Implied Table |
Table |
* |
* |
implied:Table |
| 559 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 560 |
Summary of Capital Surplus |
Concept (Text Block (HTML)) |
For Period |
|
imos:ComponentsCapitalSurplusExplanatory |
| 561 |
Summary of Distribution Towards Legal Reserve and Cash Dividend |
Concept (Text Block (HTML)) |
For Period |
|
imos:DistributionTowardsLegalReserveAndCashDividendExplanatory |
| 562 |
1068 - Disclosure - Treasury stock (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfTreasurySharesExplanatoryTables |
| 563 |
Implied Table |
Table |
* |
* |
implied:Table |
| 564 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 565 |
Movement of Treasury Stock |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationOfTreasurySharesExplanatory |
| 566 |
1069 - Disclosure - Bank loans (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfBorrowingsExplanatoryTables |
| 567 |
Statement [table] |
Table |
* |
* |
imos:StatementTable |
| 568 |
Borrowings by name [axis] |
Axis |
|
|
ifrs-full:BorrowingsByNameAxis |
| 569 |
Borrowings by name [member] |
Member |
|
|
ifrs-full:BorrowingsByNameMember |
| 570 |
Long-term bank loans [Member] |
Member |
|
|
imos:LongTermBankLoansMember |
| 571 |
Short-term bank loans [member] |
Member |
|
|
imos:ShortTermBankLoansMember |
| 572 |
Statement [LineItems] |
LineItems |
|
|
imos:StatementLineItems |
| 573 |
Summary of Bank Loans |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory |
| 574 |
Details of Repayment Schedule in Respect of Bank Loans |
Concept (Text Block (HTML)) |
For Period |
|
imos:ScheduleOfDetailsOfRepaymentOfLoanExplanatory |
| 575 |
Unused Credit Lines of Bank Loans |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory |
| 576 |
1070 - Disclosure - Retirement benefit plans (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEmployeeBenefitsExplanatoryTables |
| 577 |
Implied Table |
Table |
* |
* |
implied:Table |
| 578 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 579 |
Summary of Amounts Recognized in Statements of Financial Position |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfNetDefinedBenefitExplanatory |
| 580 |
Summary of Movements in net Defined Benefit Liability |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory |
| 581 |
Principal Actuarial Assumptions |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfPrincipalActuarialAssumptionsExplanatory |
| 582 |
Sensitivity Analysis of Present Value of Defined Benefit Obligations Effected by Changes of Significant Actuarial Assumptions |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory |
| 583 |
Analysis of Timing of the Future Pension Payment |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory |
| 584 |
1071 - Disclosure - Other Payables (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherCurrentLiabilitiesExplanatoryTables |
| 585 |
Implied Table |
Table |
* |
* |
implied:Table |
| 586 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 587 |
Summary of Other Payables |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory |
| 588 |
1072 - Disclosure - Current provisions (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatoryTables |
| 589 |
Implied Table |
Table |
* |
* |
implied:Table |
| 590 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 591 |
Movements in Provisions |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfOtherProvisionsExplanatory |
| 592 |
1073 - Disclosure - Current refund liabilities (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfRefundLiabilitiesCurrentExplanatoryTables |
| 593 |
Implied Table |
Table |
* |
* |
implied:Table |
| 594 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 595 |
Summary of Movements in Refund Liabilities |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutRefundLiabilitiesCurrentExplanatory |
| 596 |
1074 - Disclosure - Significant commitments and contingencies (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCommitmentsAndContingentLiabilitiesExplanatoryTables |
| 597 |
Implied Table |
Table |
* |
* |
implied:Table |
| 598 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 599 |
Future Minimum Lease Obligation Payable under Operating Lease Contracts |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory |
| 600 |
Capital Expenditures that are Contracted for, but not Provided for |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfAdditionalInformationExplanatory |
| 601 |
1075 - Disclosure - Supplementary cash flow information (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSupplementaryCashFlowInformationExplanatoryTables |
| 602 |
Implied Table |
Table |
* |
* |
implied:Table |
| 603 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 604 |
Partial Cash Paid for Investing and Financing Activities |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationOfSupplementaryCashFlowInformationExplanatory |
| 605 |
Reconciliation of Liabilities Arising from Financing Activities |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory |
| 606 |
1076 - Disclosure - Related party transactions (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfRelatedPartyExplanatoryTables |
| 607 |
Implied Table |
Table |
* |
* |
implied:Table |
| 608 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 609 |
Summary of Significant Related Party Transactions |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory |
| 610 |
Key Management Personnel Compensation |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory |
| 611 |
1077 - Disclosure - Pledged or mortgaged assets (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCollateralExplanatoryTables |
| 612 |
Implied Table |
Table |
* |
* |
implied:Table |
| 613 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 614 |
Certain Assets Provided as Collateral Mainly for Long-term Bank Loans and Leases |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureDetailsOfAssetsPledgedAsCollateralExplanatory |
| 615 |
1078 - Disclosure - Financial risk management and fair values of financial instruments (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfFinancialRiskManagementExplanatoryTables |
| 616 |
Implied Table |
Table |
* |
* |
implied:Table |
| 617 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 618 |
Summary of Financial Instruments by Category |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutFairValueOfFinancialInstrumentsExplanatory |
| 619 |
Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfMarketRiskExplanatory |
| 620 |
Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk |
| 621 |
Summary of Loss Rate Methodology |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfLossRateMethodologyExplanatory |
| 622 |
Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfMovementsInRelationToLossAllowanceForContractAssetsAccountsReceivableAndOtherReceivablesExplanatory |
| 623 |
Summary Of Investments Financial Assets At Amortized cost |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfFairValueFinancialAssetsAmortisedCostExplanatory |
| 624 |
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities |
| 625 |
Summary of Natures of Assets and Liabilities |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory |
| 626 |
Summary of Movements of Level 3 |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfMovementsInFairValuesOfLevel3InvestmentsExplanatory |
| 627 |
Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement |
Concept (Text Block (HTML)) |
For Period |
|
imos:QualitativeInformationAndSensitivityAnalysisOfChangesInSignificantUnobservableInputsUnderValuationModelUsedInLevelFairValueMeasurementExplanatory |
| 628 |
Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory |
| 629 |
1079 - Disclosure - Share-based payments (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfSharebasedPaymentArrangementsExplanatoryTables |
| 630 |
Implied Table |
Table |
* |
* |
implied:Table |
| 631 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 632 |
Years of Service and Performance Conditions of Restricted Shares |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory |
| 633 |
1080 - Disclosure - Capital management (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatoryTables |
| 634 |
Implied Table |
Table |
* |
* |
implied:Table |
| 635 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 636 |
Summary of Group Monitors Capital using Liabilities to Assets Ratio |
Concept (Text Block (HTML)) |
For Period |
|
imos:LiabilitiesToAssetsRatioExplanatory |
| 637 |
1081 - Disclosure - Financial Statements Schedule: Valuation and Qualifying Accounts (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfImpairmentOfAssetsExplanatoryTables |
| 638 |
Implied Table |
Table |
* |
* |
implied:Table |
| 639 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 640 |
Disclosure Of Details Of Valuation And Qualifying Accounts |
Concept (Text Block (HTML)) |
For Period |
|
srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock |
| 641 |
1082 - Disclosure - Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39 (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatoryTables |
| 642 |
Implied Table |
Table |
* |
* |
implied:Table |
| 643 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 644 |
Summary of Carrying Amount of Financial Assets Transferred |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfFinancialAssetsExplanatory |
| 645 |
Summary of Significant Accounts |
Concept (Text Block (HTML)) |
For Period |
|
imos:DisclosureOfDetailedInformationAboutAvailableforsaleFinancialAssetsExplanatory |
| 646 |
Summary of Ageing of Accounts Receivable which are Past Due But Not Impaired |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired |
| 647 |
Summary of Movements in Allowance for Impairment of Accounts and Other Receivables |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory |
| 648 |
1083 - Disclosure - Effects on initial application of IFRS 15 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 18 (Tables) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfEffectsArisingFromInitialApplicationOfIFRS15ExplanatoryTables |
| 649 |
Implied Table |
Table |
* |
* |
implied:Table |
| 650 |
Text block [abstract] |
Abstract |
|
|
imos:TextBlockAbstract |
| 651 |
Summary of Movements in Allowance for Impairment of Accounts and Other Receivables |
Concept (Text Block (HTML)) |
For Period |
|
ifrs-full:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory |
| 652 |
1084 - Disclosure - Corporate and Group Information - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCorporateAndGroupInformationAdditionalInformation |
| 653 |
Disclosure Of Corporate And Group Information [table] |
Table |
* |
* |
imos:DisclosureOfCorporateAndGroupInformationTable |
| 654 |
Subsidiaries [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInSubsidiariesAxis |
| 655 |
Entity's total for subsidiaries [member] |
Member |
|
|
ifrs-full:EntitysTotalForSubsidiariesMember |
| 656 |
ChipMOS TECHNOLOGIES (Shanghai) LTD. [member] |
Member |
|
|
imos:ChipMOSTECHNOLOGIESShanghaiLtdMember |
| 657 |
Disclosure of corporate and group information [Line Items] |
LineItems |
|
|
imos:DisclosureOfCorporateAndGroupInformationLineItems |
| 658 |
Percentage of equity interest held by former parent company, ChipMOS TECHNOLOGIES (Bermuda) LTD. |
Concept (Percent) |
For Period |
|
imos:ProportionOfOwnershipInterestHeldByHoldingCompany |
| 659 |
Percentage of equity interest in subsidiary sold |
Concept (Percent) |
For Period |
|
imos:ProportionOfOwnershipInterestInSubsidiarySold |
| 660 |
Percentage of equity interest in subsidiary |
Concept (Percent) |
For Period |
|
ifrs-full:ProportionOfOwnershipInterestInSubsidiary |
| 661 |
1085 - Disclosure - Basis of Presentation of Financial Statements and Principal Accounting Policies - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureBasisOfPresentationOfFinancialStatementsAndPrincipalAccountingPoliciesAdditionalInformation |
| 662 |
Disclosure of detailed information about property, plant and equipment [table] |
Table |
* |
* |
ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable |
| 663 |
Non-adjusting events after reporting period [axis] |
Axis |
|
|
ifrs-full:NonadjustingEventsAfterReportingPeriodAxis |
| 664 |
Non-adjusting events after reporting period [member] |
Member |
|
|
ifrs-full:NonadjustingEventsMember |
| 665 |
Effects of adopting new standards [member] |
Member |
|
|
imos:EffectsOfAdoptingNewStandardsMember |
| 666 |
Classes of property, plant and equipment [axis] |
Axis |
|
|
ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis |
| 667 |
Property, Plant and Equipment [Member] |
Member |
|
|
ifrs-full:PropertyPlantAndEquipmentMember |
| 668 |
Certain properties [member] |
Member |
|
|
imos:PropertyMember |
| 669 |
Certain equipment [member] |
Member |
|
|
imos:Equipment1Member |
| 670 |
Range [axis] |
Axis |
|
|
ifrs-full:RangeAxis |
| 671 |
Ranges [member] |
Member |
|
|
ifrs-full:RangesMember |
| 672 |
Bottom of range [member] |
Member |
|
|
ifrs-full:BottomOfRangeMember |
| 673 |
Top of range [member] |
Member |
|
|
ifrs-full:TopOfRangeMember |
| 674 |
Disclosure of detailed information about basis of presentation of financial statements and principal accounting policies [line items] |
LineItems |
|
|
imos:DisclosureOfDetailedInformationAboutBasisOfPresentationOfFinancialStatementsAndPrincipalAccountingPoliciesLineItems |
| 675 |
Right-of-use asset |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:RightofuseAssets |
| 676 |
Lease liability |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LeaseLiabilities |
| 677 |
Lease assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:RecognisedFinanceLeaseAsAssets |
| 678 |
Lease obligations payable |
Concept (Monetary) |
As Of |
Credit |
imos:LongtermLeaseObligationsPayable |
| 679 |
Estimated useful life of individual assets |
Concept (Text/String) |
For Period |
|
ifrs-full:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment |
| 680 |
1086 - Disclosure - Basis of Preparation of Financial Statements and Principal Accounting Policies - Summary of Ownership Interests in Subsidiaries (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureBasisOfPreparationOfFinancialStatementsAndPrincipalAccountingPoliciesSummaryOfOwnershipInterestsInSubsidiaries |
| 681 |
Disclosure of joint ventures [table] |
Table |
* |
* |
ifrs-full:DisclosureOfJointVenturesTable |
| 682 |
Subsidiaries [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInSubsidiariesAxis |
| 683 |
Entity's total for subsidiaries [member] |
Member |
|
|
ifrs-full:EntitysTotalForSubsidiariesMember |
| 684 |
ChipMOS U.S.A., Inc [member] |
Member |
|
|
imos:ChipmosUSAIncMember |
| 685 |
ChipMOS BVI [member] |
Member |
|
|
imos:ChipMOSBVIMember |
| 686 |
Disclosure of joint ventures [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfJointVenturesLineItems |
| 687 |
Name of investor |
Concept (Text/String) |
For Period |
|
imos:NameOfInvestor |
| 688 |
Main businesses |
Concept (Text/String) |
For Period |
|
imos:DescriptionOfMainBusinesses |
| 689 |
Location |
Concept (Text/String) |
For Period |
|
imos:NameOfLocation |
| 690 |
Percentage of Ownership (%) |
Concept (Percent) |
For Period |
|
ifrs-full:ProportionOfOwnershipInterestInSubsidiary |
| 691 |
1087 - Disclosure - Basis of Preparation of Financial Statements and Principal Accounting Policies - Impact on Depreciation Expenses of Current and Future Periods due to Change in Estimated Useful Lives of Certain Properties and Equipment (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureBasisOfPreparationOfFinancialStatementsAndPrincipalAccountingPoliciesImpactOnDepreciationExpensesOfCurrentAndFuturePeriodsDueToChangeInEstimatedUsefulLivesOfCertainP_Xa |
| 692 |
Disclosure of detailed information about property, plant and equipment [table] |
Table |
* |
* |
ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable |
| 693 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 694 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 695 |
Within 1 year [member] |
Member |
|
|
ifrs-full:NotLaterThanOneYearMember |
| 696 |
1-2 years [member] |
Member |
|
|
ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember |
| 697 |
2-3 years [member] |
Member |
|
|
ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember |
| 698 |
Disclosure of detailed information about property, plant and equipment [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentLineItems |
| 699 |
Decrease in depreciation expenses |
Concept (Monetary) |
For Period |
|
ifrs-full:IncreaseDecreaseInAccountingEstimate |
| 700 |
1088 - Disclosure - Basis of Preparation of Financial Statements and Principal Accounting Policies - Estimated Useful Life for Depreciation of Individual Assets (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureBasisOfPreparationOfFinancialStatementsAndPrincipalAccountingPoliciesEstimatedUsefulLifeForDepreciationOfIndividualAssets |
| 701 |
Disclosure of detailed information about property, plant and equipment [table] |
Table |
* |
* |
ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable |
| 702 |
Classes of property, plant and equipment [axis] |
Axis |
|
|
ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis |
| 703 |
Property, Plant and Equipment [Member] |
Member |
|
|
ifrs-full:PropertyPlantAndEquipmentMember |
| 704 |
Buildings [member] |
Member |
|
|
ifrs-full:BuildingsMember |
| 705 |
Machinery and equipment [member] |
Member |
|
|
imos:MachineryAndEquipment1Member |
| 706 |
Tools [member] |
Member |
|
|
imos:ToolsMember |
| 707 |
Other equipment [member] |
Member |
|
|
ifrs-full:OtherPropertyPlantAndEquipmentMember |
| 708 |
Range [axis] |
Axis |
|
|
ifrs-full:RangeAxis |
| 709 |
Ranges [member] |
Member |
|
|
ifrs-full:RangesMember |
| 710 |
Bottom of range [member] |
Member |
|
|
ifrs-full:BottomOfRangeMember |
| 711 |
Top of range [member] |
Member |
|
|
ifrs-full:TopOfRangeMember |
| 712 |
Disclosure of detailed information about property, plant and equipment [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentLineItems |
| 713 |
Estimated useful life of individual assets |
Concept (Text/String) |
For Period |
|
ifrs-full:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment |
| 714 |
1089 - Disclosure - Translation into U.S. Dollar Amounts - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureTranslationIntoUSDollarAmountsAdditionalInformation |
| 715 |
Implied Table |
Table |
* |
* |
implied:Table |
| 716 |
Foreign exchange rates [abstract] |
Abstract |
|
|
ifrs-full:ForeignExchangeRatesAbstract |
| 717 |
Foreign exchange rate from New Taiwan dollars to U.S. dollars at the noon buying rate in the City of New York for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York |
Concept (Decimal) |
As Of |
|
ifrs-full:ClosingForeignExchangeRate |
| 718 |
1090 - Disclosure - Segment Information - Financial Segment Information for Operating Segments (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSegmentInformationFinancialSegmentInformationForOperatingSegments |
| 719 |
Disclosure of Operating Segments [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfOperatingSegmentsTable |
| 720 |
Continuing and discontinued operations [axis] |
Axis |
|
|
ifrs-full:ContinuingAndDiscontinuedOperationsAxis |
| 721 |
Continuing operations [member] |
Member |
|
|
ifrs-full:ContinuingOperationsMember |
| 722 |
Continuing operations [member] |
Member |
|
|
imos:ContinuingOperationMember |
| 723 |
Discontinued operations: Unimos Shanghai [member] |
Member |
|
|
ifrs-full:DiscontinuedOperationsMember |
| 724 |
Segment consolidation items [axis] |
Axis |
|
|
ifrs-full:SegmentConsolidationItemsAxis |
| 725 |
Entity's total for segment consolidation items [member] |
Member |
|
|
ifrs-full:EntitysTotalForSegmentConsolidationItemsMember |
| 726 |
Operating segments [member] |
Member |
|
|
ifrs-full:OperatingSegmentsMember |
| 727 |
Elimination [member] |
Member |
|
|
ifrs-full:EliminationOfIntersegmentAmountsMember |
| 728 |
Segments [axis] |
Axis |
|
|
ifrs-full:SegmentsAxis |
| 729 |
Segments [member] |
Member |
|
|
ifrs-full:SegmentsMember |
| 730 |
Testing [member] |
Member |
|
|
imos:TestingSegmentMember |
| 731 |
Assembly [member] |
Member |
|
|
imos:AssemblySegmentMember |
| 732 |
LCDD [member] |
Member |
|
|
imos:LCDDSegmentMember |
| 733 |
Bumping [member] |
Member |
|
|
imos:BumpingSegmentMember |
| 734 |
Others [member] |
Member |
|
|
ifrs-full:AllOtherSegmentsMember |
| 735 |
Timing of transfer of goods or services [axis] |
Axis |
|
|
ifrs-full:TimingOfTransferOfGoodsOrServicesAxis |
| 736 |
Timing of transfer of goods or services [member] |
Member |
|
|
ifrs-full:TimingOfTransferOfGoodsOrServicesMember |
| 737 |
Goods or services transferred at point in time [member] |
Member |
|
|
ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember |
| 738 |
Goods or services transferred over time [member] |
Member |
|
|
ifrs-full:GoodsOrServicesTransferredOverTimeMember |
| 739 |
Types of customers [axis] |
Axis |
|
|
ifrs-full:TypesOfCustomersAxis |
| 740 |
Types of customers [member] |
Member |
|
|
ifrs-full:TypesOfCustomersMember |
| 741 |
External [member] |
Member |
|
|
imos:ExternalMember |
| 742 |
Intersegment [member] |
Member |
|
|
imos:IntersegmentMember |
| 743 |
Disclosure of operating segments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfOperatingSegmentsLineItems |
| 744 |
Revenue |
Abstract |
|
|
ifrs-full:RevenueAbstract |
| 745 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 746 |
Operating profit (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromOperatingActivities |
| 747 |
Depreciation expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DepreciationExpense |
| 748 |
Interest income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:FinanceIncome |
| 749 |
Interest expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:InterestExpense |
| 750 |
Share of profit (loss) of associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod |
| 751 |
Purchase of property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment |
| 752 |
1091 - Disclosure - Segment Information - Geographic Information of Revenue (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSegmentInformationGeographicInformationOfRevenue |
| 753 |
Disclosure of Geographical Areas [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfGeographicalAreasTable |
| 754 |
Geographical areas [axis] |
Axis |
|
|
ifrs-full:GeographicalAreasAxis |
| 755 |
Geographical areas [member] |
Member |
|
|
ifrs-full:GeographicalAreasMember |
| 756 |
ROC [member] |
Member |
|
|
country:TW |
| 757 |
Japan [member] |
Member |
|
|
country:JP |
| 758 |
Singapore [member] |
Member |
|
|
country:SG |
| 759 |
Others [member] |
Member |
|
|
imos:OtherCountriesMember |
| 760 |
Disclosure of geographical areas [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfGeographicalAreasLineItems |
| 761 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 762 |
1092 - Disclosure - Segment Information - Net Revenue from Customers Representing at Least 10% of Total Revenue (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSegmentInformationNetRevenueFromCustomersRepresentingAtLeast10OfTotalRevenue |
| 763 |
Disclosure of Major Customers [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfMajorCustomersTable |
| 764 |
Major customers [Axis] |
Axis |
|
|
ifrs-full:MajorCustomersAxis |
| 765 |
Customers [member] |
Member |
|
|
ifrs-full:MajorCustomersMember |
| 766 |
Customer A [member] |
Member |
|
|
imos:CustomerAMember |
| 767 |
Customer K [member] |
Member |
|
|
imos:CustomerKMember |
| 768 |
Customer C [member] |
Member |
|
|
imos:CustomerCMember |
| 769 |
Customer I [member] |
Member |
|
|
imos:CustomerIMember |
| 770 |
Disclosure of major customers [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfMajorCustomersLineItems |
| 771 |
Net revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 772 |
Percentage of total revenue |
Concept (Percent) |
For Period |
|
ifrs-full:PercentageOfEntitysRevenue |
| 773 |
1093 - Disclosure - Segment Information - Summary of Contract Assets and Liabilities (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSegmentInformationSummaryOfContractAssetsAndLiabilities |
| 774 |
Implied Table |
Table |
* |
* |
implied:Table |
| 775 |
Disclosure of major customers [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfMajorCustomersAbstract |
| 776 |
Contract assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:ContractAssets |
| 777 |
Contract liabilities (Advance payments) |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ContractLiabilities |
| 778 |
1094 - Disclosure - Segment Information - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSegmentInformationAdditionalInformation |
| 779 |
Implied Table |
Table |
* |
* |
implied:Table |
| 780 |
Disclosure of major customers [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfMajorCustomersAbstract |
| 781 |
Revenue recognized in current reporting period related to carried-forward contract liabilities |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod |
| 782 |
1095 - Disclosure - Operating Costs and Expenses - Summary of Operating Costs and Expenses (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureOperatingCostsAndExpensesSummaryOfOperatingCostsAndExpenses |
| 783 |
Implied Table |
Table |
* |
* |
implied:Table |
| 784 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-full:AnalysisOfIncomeAndExpenseAbstract |
| 785 |
Change of finished goods and work in process |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress |
| 786 |
Consumption of raw materials and supplies |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:RawMaterialsAndConsumablesUsed |
| 787 |
Employee benefit expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:EmployeeBenefitsExpense |
| 788 |
Depreciation and amortization |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DepreciationAndAmortisationExpense |
| 789 |
Other expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:OtherExpenseByNature |
| 790 |
Total operating costs and expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ExpenseByNature |
| 791 |
Employee benefit expenses |
Abstract |
|
|
ifrs-full:ClassesOfEmployeeBenefitsExpenseAbstract |
| 792 |
Salaries |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:WagesAndSalaries |
| 793 |
Directors remuneration |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DirectorsRemunerationExpense |
| 794 |
Labor and health insurance |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:OtherShorttermEmployeeBenefits |
| 795 |
Pension |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans |
| 796 |
Share-based payments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees |
| 797 |
Other personnel expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:OtherEmployeeExpense |
| 798 |
Total employee benefit costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:EmployeeBenefitsExpense |
| 799 |
1096 - Disclosure - Other Operating Income (Expenses), Net - Summary of Other Operating Income (Expenses), Net (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureOtherOperatingIncomeExpensesNetSummaryOfOtherOperatingIncomeExpensesNet |
| 800 |
Implied Table |
Table |
* |
* |
implied:Table |
| 801 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-full:AnalysisOfIncomeAndExpenseAbstract |
| 802 |
Gain on disposal of property, plant and equipment, net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment |
| 803 |
Impairment on property, plant and equipment |
Concept (Monetary) |
For Period |
|
ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment |
| 804 |
Gain on disposal of scrapped materials |
Concept (Monetary) |
For Period |
Credit |
imos:GainsOnDisposalsOfScrappedMaterial |
| 805 |
Gain on disposal of items purchased on behalf of others |
Concept (Monetary) |
For Period |
Credit |
imos:GainsOnDisposalsOfItemsPurchasedOnBehalfOfOthers |
| 806 |
Royalty income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RevenueFromRoyalties |
| 807 |
Insurance compensation income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncomeArisingFromInsuranceContracts |
| 808 |
Others |
Concept (Monetary) |
For Period |
Credit |
imos:MiscellaneousOtherOperatingIncomeExpense |
| 809 |
Other operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherOperatingIncomeExpense |
| 810 |
1097 - Disclosure - Finance Costs - Summary of Finance Costs (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinanceCostsSummaryOfFinanceCosts |
| 811 |
Implied Table |
Table |
* |
* |
implied:Table |
| 812 |
Analysis of Finance Costs [abstract] |
Abstract |
|
|
imos:AnalysisOfFinanceCostsAbstract |
| 813 |
Bank loans |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:InterestExpenseOnBankLoansAndOverdrafts |
| 814 |
Lease obligations payable |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:InterestExpenseOnLeaseLiabilities |
| 815 |
Less: Amounts capitalized in qualifying assets |
Concept (Monetary) |
For Period |
|
ifrs-full:InterestCostsCapitalised |
| 816 |
Interest expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:InterestExpense |
| 817 |
Finance expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:OtherFinanceCost |
| 818 |
Finance costs |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:FinanceCosts |
| 819 |
1098 - Disclosure - Other Non-operating Income (Expenses), Net - Summary of Other Non-operating Income (Expenses), Net (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureOtherNonoperatingIncomeExpensesNetSummaryOfOtherNonoperatingIncomeExpensesNet |
| 820 |
Implied Table |
Table |
* |
* |
implied:Table |
| 821 |
Analysis of other non-operating income and expense [abstract] |
Abstract |
|
|
imos:AnalysisOfOtherNonoperatingIncomeAndExpenseAbstract |
| 822 |
Bank deposits |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:InterestIncomeOnDeposits |
| 823 |
Financial assets at amortized cost |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost |
| 824 |
Foreign exchange gains (losses), net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss |
| 825 |
Gain on valuation of financial assets at fair value through profit or loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss |
| 826 |
Gain on disposal of long-term investment in associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnDisposalsOfInvestments |
| 827 |
Rental income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RentalIncome |
| 828 |
Dividend income |
Concept (Monetary) |
For Period |
Credit |
imos:DividendsIncome |
| 829 |
Reimbursement of ADSs service charge |
Concept (Monetary) |
For Period |
Debit |
imos:ReimbursementOfAmericanDepositarySharesCharge |
| 830 |
Others |
Concept (Monetary) |
For Period |
Credit |
imos:MiscellaneousOtherNonOperatingIncomeExpense |
| 831 |
Other non-operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
imos:OtherNonOperatingIncomeExpense1 |
| 832 |
1099 - Disclosure - Income Tax Expense - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIncomeTaxExpenseAdditionalInformation |
| 833 |
Disclosure of Income Tax Expense [Table] |
Table |
* |
* |
imos:DisclosureOfIncomeTaxExpenseTable |
| 834 |
Legal Entity [Axis] |
Axis |
|
|
dei:LegalEntityAxis |
| 835 |
Entity [Domain] |
Member |
|
|
dei:EntityDomain |
| 836 |
Profit seeking enterprise [member] |
Member |
|
|
imos:ProfitSeekingEnterpriseMember |
| 837 |
Disclosure of income tax expense [Line Items] |
LineItems |
|
|
imos:DisclosureOfIncomeTaxExpenseLineItems |
| 838 |
Statutory tax rates |
Concept (Percent) |
For Period |
|
ifrs-full:ApplicableTaxRate |
| 839 |
unappropriated retained earnings tax rate |
Concept (Percent) |
For Period |
|
imos:UnappropriatedRetainedEarningsTaxRate |
| 840 |
Deductible temporary differences |
Concept (Monetary) |
As Of |
|
ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised |
| 841 |
Taxable temporary differences |
Concept (Monetary) |
As Of |
|
imos:DeductibleTemporaryDifferencesForWhichNoDeferredTaxLiabilityIsRecognised |
| 842 |
1100 - Disclosure - Income Tax Expense - Major Components of Income Tax Expense (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIncomeTaxExpenseMajorComponentsOfIncomeTaxExpense |
| 843 |
Implied Table |
Table |
* |
* |
implied:Table |
| 844 |
Major components of tax expense (income) [abstract] |
Abstract |
|
|
ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract |
| 845 |
Current income tax: |
Abstract |
|
|
ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract |
| 846 |
Current income tax on profits for the period |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CurrentTaxExpenseIncome |
| 847 |
Income tax (benefit) on unappropriated retained earnings |
Concept (Monetary) |
For Period |
Debit |
imos:TaxEffectOfAdditionalIncomeTaxOnUnappropriatedEarnings |
| 848 |
Prior year income tax under estimation |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod |
| 849 |
Total current income tax |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods |
| 850 |
Deferred income tax: |
Abstract |
|
|
ifrs-full:DeferredTaxExpenseIncomeAbstract |
| 851 |
Relating to origination and reversal of temporary differences |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences |
| 852 |
Impact of change in tax rate |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes |
| 853 |
Total deferred income tax |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DeferredTaxExpenseIncome |
| 854 |
Income tax expense reported in the consolidated statements of comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxExpenseContinuingOperations |
| 855 |
1101 - Disclosure - Income Tax Expense - Deferred Tax Charged to Other Comprehensive Income (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIncomeTaxExpenseDeferredTaxChargedToOtherComprehensiveIncome |
| 856 |
Implied Table |
Table |
* |
* |
implied:Table |
| 857 |
Income tax relating to components of other comprehensive income [abstract] |
Abstract |
|
|
ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract |
| 858 |
Unrealized gain on valuation of financial assets at fair value through other comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
| 859 |
Remeasurement of defined benefit obligations |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome |
| 860 |
Impact of change in tax rate |
Concept (Monetary) |
For Period |
Debit |
imos:IncomeTaxRelatingToImpactOfChangeInTaxRateIncludedInOtherComprehensiveIncome |
| 861 |
Total |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss |
| 862 |
1102 - Disclosure - Income Tax Expense - Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIncomeTaxExpenseReconciliationOfIncomeTaxExpenseAndAccountingProfitBeforeIncomeTax |
| 863 |
Implied Table |
Table |
* |
* |
implied:Table |
| 864 |
Reconciliation of income tax expense and accounting profit before income tax [abstract] |
Abstract |
|
|
imos:ReconciliationOfIncomeTaxExpenseAndAccountingProfitBeforeIncomeTaxAbstract |
| 865 |
Tax calculated based on profit before tax and statutory tax rate |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:TaxExpenseIncomeAtApplicableTaxRate |
| 866 |
Expenses disallowed (added) by tax regulations |
Concept (Monetary) |
For Period |
Debit |
imos:TaxExpensesDisallowedAddedByTaxRegulations |
| 867 |
Temporary difference not recognized as deferred tax assets |
Concept (Monetary) |
For Period |
Debit |
imos:TaxEffectOfDeductibleTemporaryDifferenceForWhichNoDeferredTaxAssetWasRecognized |
| 868 |
Tax exempted (income) expenses by tax regulation |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011 |
| 869 |
Taxable loss not recognized as deferred tax assets |
Concept (Monetary) |
For Period |
Debit |
imos:TaxEffectOfDeductibleTaxLossForWhichNoDeferredTaxAssetWasRecognized |
| 870 |
Effect of different tax rates in countries in which the Group operates |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:TaxEffectOfForeignTaxRates |
| 871 |
Withholding tax |
Concept (Monetary) |
For Period |
Debit |
imos:TaxEffectOfWithholdingTaxes |
| 872 |
Impact of change in tax rate |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes |
| 873 |
Prior year income tax under estimation |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod |
| 874 |
Income tax (benefit) on unappropriated retained earnings |
Concept (Monetary) |
For Period |
Debit |
imos:TaxEffectOfAdditionalIncomeTaxOnUnappropriatedEarnings |
| 875 |
Income tax expense reported in the consolidated statements of comprehensive income |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxExpenseContinuingOperations |
| 876 |
1103 - Disclosure - Income Tax Expense - Details of Deferred Tax Assets (Liabilities) (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIncomeTaxExpenseDetailsOfDeferredTaxAssetsLiabilities |
| 877 |
Disclosure of Temporary Difference, Unused Tax Losses and Unused Tax Credits [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable |
| 878 |
Temporary difference, unused tax losses and unused tax credits [axis] |
Axis |
|
|
ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis |
| 879 |
Temporary difference, unused tax losses and unused tax credits [member] |
Member |
|
|
ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember |
| 880 |
Unrealized exchange losses deferred tax assets [member] |
Member |
|
|
imos:UnrealisedExchangeGainsLossesDeferredTaxAssetsMember |
| 881 |
Deferred tax assets unrealized loss on inventories [member] |
Member |
|
|
imos:DeferredTaxAssetsUnrealizedLossOnInventoriesMember |
| 882 |
Property, plant and equipment, deferred tax assets [member] |
Member |
|
|
imos:PropertyPlantAndEquipmentDeferredTaxAssetsMember |
| 883 |
Deferred tax assets deferred revenue [member] |
Member |
|
|
imos:DeferredTaxAssetsDeferredRevenueMember |
| 884 |
Provisions [member] |
Member |
|
|
ifrs-full:OtherProvisionsMember |
| 885 |
Net defined benefit liability [member] |
Member |
|
|
ifrs-full:NetDefinedBenefitLiabilityAssetMember |
| 886 |
Deferred tax asset [member] |
Member |
|
|
imos:DeferredTaxAssetMember |
| 887 |
Unrealised exchange gains (losses), deferred tax liabilities [member] |
Member |
|
|
imos:UnrealisedExchangeGainsLossesDeferredTaxLiabilitiesMember |
| 888 |
Property, plant and equipment, deferred tax liabilities [member] |
Member |
|
|
imos:PropertyPlantAndEquipmentDeferredTaxLiabilitiesMember |
| 889 |
Deferred tax liabilities [member] |
Member |
|
|
imos:DeferredTaxLiabilitiesMember |
| 890 |
Investment tax credit [member] |
Member |
|
|
imos:InvestmentTaxCreditMember |
| 891 |
Other [member] |
Member |
|
|
imos:OtherDeferredTaxAssetsMember |
| 892 |
Deferred tax liabilities, contract assets [member] |
Member |
|
|
imos:DeferredTaxLiabilitiesContractAssetsMember |
| 893 |
Financial assets at fair value through other comprehensive income [member] |
Member |
|
|
imos:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeMember |
| 894 |
Disclosure of the detail of deferred tax assets and liabilities [line items] |
LineItems |
|
|
imos:DisclosureOfTheDetailOfDeferredTaxAssetsAndLiabilitiesLineItems |
| 895 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredTaxLiabilityAsset |
| 896 |
Retroactive adjustment |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseInDeferredTaxLiabilityAssetDueToRetroactiveAdjustment |
| 897 |
Profit or loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DeferredTaxExpenseIncome |
| 898 |
Other comprehensive income |
Concept (Monetary) |
For Period |
|
ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome |
| 899 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredTaxLiabilityAsset |
| 900 |
1104 - Disclosure - Earnings Per Share ("EPS") - Income and Share Data Used in Basic and Diluted EPS Computations (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEarningsPerShareEPSIncomeAndShareDataUsedInBasicAndDilutedEPSComputations |
| 901 |
Earnings Per Share [Table] |
Table |
* |
* |
ifrs-full:EarningsPerShareTable |
| 902 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-full:ClassesOfShareCapitalAxis |
| 903 |
Share capital [member] |
Member |
|
|
ifrs-full:ClassesOfShareCapitalMember |
| 904 |
Ordinary shares [member] |
Member |
|
|
ifrs-full:OrdinarySharesMember |
| 905 |
Earnings per share [Line Items] |
LineItems |
|
|
ifrs-full:EarningsPerShareLineItems |
| 906 |
Basic earnings per share, amount after tax |
Abstract |
|
|
imos:BasicEarningsPerShareAttributableToOrdinaryEquityHoldersOfParentEntityAbstract |
| 907 |
Equity holders of the Company - Continuing operations, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 908 |
Equity holders of the Company - Discontinued operations, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 909 |
Equity holders of the Company, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity |
| 910 |
Predecessors' interests, amount after tax |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitLossAttributableToPredecessorsInterests |
| 911 |
Diluted earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShare |
| 912 |
Profit (loss) attributable to equity holders of the Company, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossAttributableToOwnersOfParent |
| 913 |
Diluted earnings per share, amount after tax |
Abstract |
|
|
imos:DilutedEarningsPerShareAttributableToOrdinaryEquityHoldersOfParentEntityAbstract |
| 914 |
Equity holders of the Company - Continuing operations, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 915 |
Equity holders of the Company - Discontinued operations, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity |
| 916 |
Equity holders of the Company, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity |
| 917 |
Predecessors' interests, amount after tax |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitLossAttributableToPredecessorsInterests |
| 918 |
Profit (loss) attributable to equity holders of the Company, amount after tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossAttributableToOwnersOfParent |
| 919 |
Basic and diluted earnings per share, weighted-average number of ordinary shares outstanding |
Abstract |
|
|
ifrs-full:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract |
| 920 |
Weighted-average number of ordinary shares outstanding |
Concept (Shares) |
For Period |
|
ifrs-full:WeightedAverageShares |
| 921 |
Employees' compensations |
Concept (Shares) |
For Period |
|
imos:AdjustedWeightedAverageNumberOfEmployeesCompensationsOutstanding |
| 922 |
Restricted shares |
Concept (Shares) |
For Period |
|
imos:AdjustedWeightedAverageNumberOfRestrictedSharesOutstanding |
| 923 |
Weighted-average number of ordinary shares outstanding |
Concept (Shares) |
For Period |
|
ifrs-full:AdjustedWeightedAverageShares |
| 924 |
Diluted earnings per share |
Abstract |
|
|
ifrs-full:WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract |
| 925 |
Weighted-average number of ordinary shares outstanding |
Concept (Shares) |
For Period |
|
ifrs-full:WeightedAverageShares |
| 926 |
Employees' compensations |
Concept (Shares) |
For Period |
|
imos:AdjustedWeightedAverageNumberOfEmployeesCompensationsOutstanding |
| 927 |
Restricted shares |
Concept (Shares) |
For Period |
|
imos:AdjustedWeightedAverageNumberOfRestrictedSharesOutstanding |
| 928 |
Weighted-average number of ordinary shares outstanding |
Concept (Shares) |
For Period |
|
ifrs-full:AdjustedWeightedAverageShares |
| 929 |
Basic earnings per share |
Abstract |
|
|
ifrs-full:BasicEarningsPerShareAbstract |
| 930 |
Equity holders of the Company - Continuing operations, earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShareFromContinuingOperations |
| 931 |
Equity holders of the Company - Discontinued operations, earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations |
| 932 |
Equity holders of the Company - Earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShare |
| 933 |
Predecessors' interests, earnings per share |
Concept (Share) |
For Period |
|
imos:BasicEarningsPerShareAttributableToPredecessorsInterests |
| 934 |
Basic earnings per share |
Concept (Share) |
For Period |
|
imos:BasicEarningsLossPerShareAttributableToEquityHolders |
| 935 |
Diluted earnings per share |
Abstract |
|
|
ifrs-full:DilutedEarningsPerShareAbstract |
| 936 |
Equity holders of the Company - Continuing operations, earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations |
| 937 |
Equity holders of the Company - Discontinued operations, earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations |
| 938 |
Equity holders of the Company - Earnings per share |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShare |
| 939 |
Predecessors' interests, earnings per share |
Concept (Share) |
For Period |
|
imos:DilutedEarningsPerShareAttributableToPredecessorsInterests |
| 940 |
Diluted earnings per share |
Concept (Share) |
For Period |
|
imos:DilutedEarningsLossPerShareAttributableToEquityHolders |
| 941 |
1105 - Disclosure - Dividend - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureDividendAdditionalInformation |
| 942 |
Disclosure of Dividends [table] |
Table |
* |
* |
imos:DisclosureOfDividendsTable |
| 943 |
Items of contingent liabilities [axis] |
Axis |
|
|
ifrs-full:ItemsOfContingentLiabilitiesAxis |
| 944 |
Items of contingent liabilities [member] |
Member |
|
|
ifrs-full:ItemsOfContingentLiabilitiesMember |
| 945 |
Capital surplus [member] |
Member |
|
|
imos:CapitalSurplusMember |
| 946 |
Disclosure of dividends [Line Items] |
LineItems |
|
|
imos:DisclosureOfDividendsLineItems |
| 947 |
Dividend paid |
Concept (Share) |
For Period |
|
imos:DividendsShareholdersApprovalOrdinarySharesPerShare |
| 948 |
Dividend paid |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DividendsPaidOrdinaryShares |
| 949 |
1106 - Disclosure - Non-current Financial Assets at Fair Value Through Profit or Loss - Non-current - Summary of Non-current Financial Assets at Fair Value Through Profit or Loss (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossNoncurrentSummaryOfNoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
| 950 |
Financial Assets At Fair Value Through Profit Or Loss [table] |
Table |
* |
* |
imos:FinancialAssetsAtFairValueThroughProfitOrLossTable |
| 951 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 952 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 953 |
Valuation adjustments [member] |
Member |
|
|
imos:ValuationAdjustmentMember |
| 954 |
Consolidated Entities [Axis] |
Axis |
|
|
srt:ConsolidatedEntitiesAxis |
| 955 |
Consolidated Entities [Domain] |
Member |
|
|
srt:ConsolidatedEntitiesDomain |
| 956 |
Foreign partnership interest [member] |
Member |
|
|
imos:ForeignPartnershipInterestMember |
| 957 |
Financial Assets At Fair Value Through Profit Or Loss [line items] |
LineItems |
|
|
imos:FinancialAssetsAtFairValueThroughProfitOrLossLineItems |
| 958 |
Financial assets mandatorily measured at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
| 959 |
1107 - Disclosure - Non-current Financial Assets at Fair Value Through Profit or Loss - Non-current - Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossNoncurrentSummaryOfAmountsRecognizedInProfitOrLossInRelationToFinancialAssetsAtFairValueThroughProfitOrLoss |
| 960 |
Financial Assets At Fair Value Through Profit Or Loss [table] |
Table |
* |
* |
imos:FinancialAssetsAtFairValueThroughProfitOrLossTable |
| 961 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 962 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 963 |
Beneficiary certificates [member] |
Member |
|
|
imos:BeneficiaryCertificatesMember |
| 964 |
Derivative instrument [member] |
Member |
|
|
imos:DerivativeInstrumentMember |
| 965 |
Consolidated Entities [Axis] |
Axis |
|
|
srt:ConsolidatedEntitiesAxis |
| 966 |
Consolidated Entities [Domain] |
Member |
|
|
srt:ConsolidatedEntitiesDomain |
| 967 |
Foreign partnership interest [member] |
Member |
|
|
imos:ForeignPartnershipInterestMember |
| 968 |
Financial Assets At Fair Value Through Profit Or Loss [line items] |
LineItems |
|
|
imos:FinancialAssetsAtFairValueThroughProfitOrLossLineItems |
| 969 |
Financial assets mandatorily measured at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue |
| 970 |
1108 - Disclosure - Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Non-current Financial Assets at Fair Value Through Other Comprehensive Income (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeSummaryOfNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome |
| 971 |
Financial assets at fair value through other comprehensive income [table] |
Table |
* |
* |
imos:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeTable |
| 972 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 973 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 974 |
Valuation adjustments [member] |
Member |
|
|
imos:ValuationAdjustmentMember |
| 975 |
Consolidated Entities [Axis] |
Axis |
|
|
srt:ConsolidatedEntitiesAxis |
| 976 |
Consolidated Entities [Domain] |
Member |
|
|
srt:ConsolidatedEntitiesDomain |
| 977 |
Foreign unlisted stocks [member] |
Member |
|
|
imos:ForeignUnlistedStocksMember |
| 978 |
Financial assets at fair value through other comprehensive income [line items] |
LineItems |
|
|
imos:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeLineItems |
| 979 |
Designation of equity instruments |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome |
| 980 |
1109 - Disclosure - Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAdditionalInformation |
| 981 |
Implied Table |
Table |
* |
* |
implied:Table |
| 982 |
Financial assets at fair value through other comprehensive income [abstract] |
Abstract |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract |
| 983 |
Designation of equity instruments |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome |
| 984 |
Dividend income recognized |
Concept (Monetary) |
For Period |
Credit |
imos:DividendsIncome |
| 985 |
Financial assets at fair value through other comprehensive income were pledged |
Concept (Monetary) |
As Of |
Debit |
imos:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomePledged |
| 986 |
1110 - Disclosure - Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Summary Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeSummaryAmountsRecognizedInOtherComprehensiveIncomeInRelationToTheFinancialAssetsAtFairValueThrough_Xg |
| 987 |
Implied Table |
Table |
* |
* |
implied:Table |
| 988 |
Financial assets at fair value through other comprehensive income [abstract] |
Abstract |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract |
| 989 |
Foreign unlisted stocks |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax |
| 990 |
1111 - Disclosure - Investment in Associates - Details of Investment in Associates (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureInvestmentInAssociatesDetailsOfInvestmentInAssociates |
| 991 |
Disclosure of associates [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable |
| 992 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 993 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 994 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 995 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 996 |
Disclosure of associates [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesLineItems |
| 997 |
Country of incorporation and business |
Concept (Text/String) |
For Period |
|
ifrs-full:CountryOfIncorporationOrResidenceOfAssociate |
| 998 |
Measurement method |
Concept (Text/String) |
For Period |
|
ifrs-full:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue |
| 999 |
Carrying amount |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod |
| 1000 |
Ownership |
Concept (Percent) |
For Period |
|
ifrs-full:ProportionOfOwnershipInterestInAssociate |
| 1001 |
1112 - Disclosure - Investment in Associates - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureInvestmentInAssociatesAdditionalInformation |
| 1002 |
Disclosure of associates [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable |
| 1003 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1004 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1005 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 1006 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1007 |
Disclosure of associates [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesLineItems |
| 1008 |
Sale of equity percentage |
Concept (Percent) |
As Of |
|
ifrs-full:PercentageOfVotingEquityInterestsAcquired |
| 1009 |
Percentage of ownership interest in associate |
Concept (Percent) |
For Period |
|
ifrs-full:ProportionOfOwnershipInterestInAssociate |
| 1010 |
Disposal gain from long-term investment |
Concept (Monetary) |
For Period |
Credit |
imos:GainOnDisposalOfLongtermInvestmentSecurities |
| 1011 |
Acquisition of investment in associate |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfInterestsInAssociates |
| 1012 |
Share of profit (loss) of investment associates |
Concept (Monetary) |
For Period |
Credit |
imos:ShareOfProfitLossOfAssociates |
| 1013 |
1113 - Disclosure - Investment in Associates - Summarized Financial Information for Investment in Material Associates (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureInvestmentInAssociatesSummarizedFinancialInformationForInvestmentInMaterialAssociates |
| 1014 |
Disclosure of associates [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable |
| 1015 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1016 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1017 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 1018 |
Subsidiaries [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInSubsidiariesAxis |
| 1019 |
Entity's total for subsidiaries [member] |
Member |
|
|
ifrs-full:EntitysTotalForSubsidiariesMember |
| 1020 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1021 |
Disclosure of associates [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesLineItems |
| 1022 |
Current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentAssets |
| 1023 |
Non-current assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentAssets |
| 1024 |
Current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentLiabilities |
| 1025 |
Non-current liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NoncurrentLiabilities |
| 1026 |
Total net assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NetAssetsLiabilities |
| 1027 |
Group's share |
Concept (Monetary) |
As Of |
Debit |
imos:ShareOfNetAssetsLiabilitiesOfAssociates |
| 1028 |
Depreciable assets |
Concept (Monetary) |
As Of |
Debit |
imos:DepreciableAssetsOfAssociate |
| 1029 |
Goodwill |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Goodwill |
| 1030 |
Inter-company transactions and amortization |
Concept (Monetary) |
As Of |
Debit |
imos:IntercompanyTransactionsAndAmortizationOfAssociate |
| 1031 |
Carrying amount |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod |
| 1032 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 1033 |
Profit (loss) for the year from continuing operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromContinuingOperations |
| 1034 |
Other comprehensive income (loss), net of income tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherComprehensiveIncome |
| 1035 |
Total comprehensive income (loss) |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ComprehensiveIncome |
| 1036 |
Dividend received from the associate |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:DividendsReceived |
| 1037 |
1114 - Disclosure - Financial Assets at Amortized Cost - Schedule of Income from Financial Assets at Amortized Cost (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialAssetsAtAmortizedCostScheduleOfIncomeFromFinancialAssetsAtAmortizedCost |
| 1038 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1039 |
Financial Instruments At Amortised Cost Category[abstract] |
Abstract |
|
|
imos:FinancialInstrumentsAtAmortisedCostCategoryAbstract |
| 1040 |
Time deposits |
Concept (Monetary) |
As Of |
Debit |
imos:TimeDepositsCurrent |
| 1041 |
Time deposits |
Concept (Monetary) |
As Of |
Debit |
imos:TimeDepositsNoncurrent |
| 1042 |
Restricted bank deposits |
Concept (Monetary) |
As Of |
Debit |
imos:RestrictedBankDepositsNonCurrent |
| 1043 |
Non-current financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost |
| 1044 |
Interest income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost |
| 1045 |
1115 - Disclosure - Financial Assets at Amortized Cost - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialAssetsAtAmortizedCostAdditionalInformation |
| 1046 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1047 |
Financial Instruments At Amortised Cost Category[abstract] |
Abstract |
|
|
imos:FinancialInstrumentsAtAmortisedCostCategoryAbstract |
| 1048 |
Financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtAmortisedCost |
| 1049 |
1116 - Disclosure - Property, Plant and Equipment, Net - Summary of Property, Plant and Equipment, Net (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosurePropertyPlantAndEquipmentNetSummaryOfPropertyPlantAndEquipmentNet |
| 1050 |
Disclosure of detailed information about property, plant and equipment [table] |
Table |
* |
* |
ifrs-full:DisclosureOfPropertyPlantAndEquipmentTable |
| 1051 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1052 |
Carrying amount [member] |
Member |
|
|
ifrs-full:CarryingAmountMember |
| 1053 |
Gross carrying amount [member] |
Member |
|
|
ifrs-full:GrossCarryingAmountMember |
| 1054 |
Accumulated depreciation and impairment [member] |
Member |
|
|
ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember |
| 1055 |
Classes of property, plant and equipment [axis] |
Axis |
|
|
ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis |
| 1056 |
Property, Plant and Equipment [Member] |
Member |
|
|
ifrs-full:PropertyPlantAndEquipmentMember |
| 1057 |
Land [member] |
Member |
|
|
ifrs-full:LandMember |
| 1058 |
Buildings [member] |
Member |
|
|
ifrs-full:BuildingsMember |
| 1059 |
Machinery and equipment [member] |
Member |
|
|
imos:MachineryAndEquipment1Member |
| 1060 |
Tools [member] |
Member |
|
|
imos:ToolsMember |
| 1061 |
Other equipment [member] |
Member |
|
|
imos:OtherEquipmentMember |
| 1062 |
Construction in progress and equipment to be inspected [member] |
Member |
|
|
imos:ConstructionInProgressAndEquipmentToBeInspectedMember |
| 1063 |
Disclosure of detailed information about property, plant and equipment [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentLineItems |
| 1064 |
Beginning Balance |
Concept (Monetary) |
As Of |
Debit |
imos:PropertyPlantAndEquipmentIncludingHeldForSale |
| 1065 |
Less: Property, plant and equipment classified as held for sale |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment |
| 1066 |
Beginning Balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:PropertyPlantAndEquipment |
| 1067 |
Additions |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment |
| 1068 |
Disposals |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:DisposalsPropertyPlantAndEquipment |
| 1069 |
Reclassifications |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment |
| 1070 |
Depreciation expenses |
Concept (Monetary) |
For Period |
|
ifrs-full:DepreciationPropertyPlantAndEquipment |
| 1071 |
Impairment losses |
Concept (Monetary) |
For Period |
|
ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment |
| 1072 |
Exchange adjustments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment |
| 1073 |
Ending Balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:PropertyPlantAndEquipment |
| 1074 |
1117 - Disclosure - Property, Plant and Equipment, Net - Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosurePropertyPlantAndEquipmentNetCapitalizationInterestAndCapitalizationInterestRateAppliedRelatedToPropertyPlantAndEquipment |
| 1075 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1076 |
Disclosure of detailed information about property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentAbstract |
| 1077 |
Capitalization interest |
Concept (Monetary) |
For Period |
|
ifrs-full:BorrowingCostsCapitalised |
| 1078 |
Capitalization interest rate applied |
Concept (Percent) |
For Period |
|
ifrs-full:CapitalisationRateOfBorrowingCostsEligibleForCapitalisation |
| 1079 |
1118 - Disclosure - Inventories - Summary of Inventories (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureInventoriesSummaryOfInventories |
| 1080 |
Disclosure of inventories [table] |
Table |
* |
* |
imos:DisclosureOfInventoriesTable |
| 1081 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1082 |
Carrying amount [member] |
Member |
|
|
ifrs-full:CarryingAmountMember |
| 1083 |
Gross carrying amount [member] |
Member |
|
|
ifrs-full:GrossCarryingAmountMember |
| 1084 |
Allowance for impairment losses [member] |
Member |
|
|
ifrs-full:AccumulatedImpairmentMember |
| 1085 |
Disclosure of inventories [Line Items] |
LineItems |
|
|
imos:DisclosureOfInventoriesLineItems |
| 1086 |
Raw materials |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:RawMaterials |
| 1087 |
Work in process |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:WorkInProgress |
| 1088 |
Finished goods |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinishedGoods |
| 1089 |
Inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Inventories |
| 1090 |
1119 - Disclosure - Inventories - Cost of Inventories Recognized as an Expense (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureInventoriesCostOfInventoriesRecognizedAsAnExpense |
| 1091 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1092 |
Analysis of income and expense [abstract] |
Abstract |
|
|
ifrs-full:AnalysisOfIncomeAndExpenseAbstract |
| 1093 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfInventoriesRecognisedAsExpenseDuringPeriod |
| 1094 |
Loss on abandonment |
Concept (Monetary) |
For Period |
Debit |
imos:LossOnAbandonmentInventory |
| 1095 |
Reversal of inventory valuation and obsolescence loss |
Concept (Monetary) |
For Period |
|
ifrs-full:InventoryWritedown2011 |
| 1096 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfSales |
| 1097 |
1120 - Disclosure - Accounts and Notes and Other Receivables - Summary of Accounts and Notes and Other Receivables (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureAccountsAndNotesAndOtherReceivablesSummaryOfAccountsAndNotesAndOtherReceivables |
| 1098 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1099 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1100 |
Carrying amount [member] |
Member |
|
|
ifrs-full:CarryingAmountMember |
| 1101 |
Gross carrying amount [member] |
Member |
|
|
ifrs-full:GrossCarryingAmountMember |
| 1102 |
Loss allowance [member] |
Member |
|
|
ifrs-full:AccumulatedDepreciationAndAmortisationMember |
| 1103 |
Loss allowance [member] |
Member |
|
|
imos:LossAllowanceMember |
| 1104 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1105 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1106 |
Accounts receivable [member] |
Member |
|
|
imos:AccountsReceivable1Member |
| 1107 |
Notes receivable [member] |
Member |
|
|
imos:NotesReceivable2Member |
| 1108 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1109 |
Accounts and notes receivable |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentTradeReceivables |
| 1110 |
Other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherCurrentReceivables |
| 1111 |
Accounts and notes and other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TradeAndOtherCurrentReceivables |
| 1112 |
1121 - Disclosure - Accounts and Notes and Other Receivables - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureAccountsAndNotesAndOtherReceivablesAdditionalInformation |
| 1113 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1114 |
Range [axis] |
Axis |
|
|
ifrs-full:RangeAxis |
| 1115 |
Ranges [member] |
Member |
|
|
ifrs-full:RangesMember |
| 1116 |
Bottom of range [member] |
Member |
|
|
ifrs-full:BottomOfRangeMember |
| 1117 |
Top of range [member] |
Member |
|
|
ifrs-full:TopOfRangeMember |
| 1118 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1119 |
Credit term granted to customers |
Concept (xbrli:durationItemType) |
For Period |
|
imos:CustomersCreditTerm |
| 1120 |
1122 - Disclosure - Accounts and Notes and Other Receivables - Aging of Accounts Receivable which are Past Due but not Impaired (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureAccountsAndNotesAndOtherReceivablesAgingOfAccountsReceivableWhichArePastDueButNotImpaired |
| 1121 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1122 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1123 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1124 |
Accounts receivable [member] |
Member |
|
|
imos:AccountsReceivable1Member |
| 1125 |
Past due status [axis] |
Axis |
|
|
ifrs-full:PastDueStatusAxis |
| 1126 |
Past due status [member] |
Member |
|
|
ifrs-full:PastDueStatusMember |
| 1127 |
Current [member] |
Member |
|
|
ifrs-full:CurrentMember |
| 1128 |
Within 1 month [member] |
Member |
|
|
ifrs-full:NotLaterThanOneMonthMember |
| 1129 |
1 - 2 months [member] |
Member |
|
|
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember |
| 1130 |
2 - 3 months [member] |
Member |
|
|
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember |
| 1131 |
3 - 4 months [member] |
Member |
|
|
ifrs-full:LaterThanThreeMonthsAndNotLaterThanFourMonthsMember |
| 1132 |
Over 4 months [member] |
Member |
|
|
ifrs-full:LaterThanFourMonthsMember |
| 1133 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1134 |
Accounts and notes receivable |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentTradeReceivables |
| 1135 |
1123 - Disclosure - Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCashAndCashEquivalentsSummaryOfCashAndCashEquivalents |
| 1136 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1137 |
Cash and cash equivalents [abstract] |
Abstract |
|
|
ifrs-full:CashAndCashEquivalentsAbstract |
| 1138 |
Short-term deposits |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents |
| 1139 |
Cash |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashOnHand |
| 1140 |
Cash at banks |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:BalancesWithBanks |
| 1141 |
Cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashAndCashEquivalents |
| 1142 |
1124 - Disclosure - Cash and Cash Equivalents - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCashAndCashEquivalentsAdditionalInformation |
| 1143 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1144 |
Cash and cash equivalents [abstract] |
Abstract |
|
|
ifrs-full:CashAndCashEquivalentsAbstract |
| 1145 |
Cash and cash equivalents pledge |
Concept (Monetary) |
As Of |
Debit |
imos:CashAndCashEquivalentsPledged |
| 1146 |
1125 - Disclosure - Non-current Assets Held for Sale and Discontinued Operations - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsAdditionalInformation |
| 1147 |
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners [table] |
Table |
* |
* |
imos:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersTable |
| 1148 |
Subsidiaries [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInSubsidiariesAxis |
| 1149 |
Entity's total for subsidiaries [member] |
Member |
|
|
ifrs-full:EntitysTotalForSubsidiariesMember |
| 1150 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1151 |
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items] |
LineItems |
|
|
imos:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersLineItems |
| 1152 |
Equity interest in subsidiary to be sold |
Concept (Percent) |
For Period |
|
imos:ProportionOfOwnershipInterestInSubsidiaryToBeSold |
| 1153 |
Cash consideration |
Concept (Monetary) |
For Period |
Debit |
imos:CashConsiderationFromDisposalOfDiscontinuedOperation |
| 1154 |
Gain on disposal of discontinued operation |
Concept (Monetary) |
For Period |
Credit |
imos:GainLossOnDisposalsOfDiscontinuedOperations |
| 1155 |
Percentage of disposal of equity interest |
Concept (Percent) |
For Period |
|
imos:PerrcentageOfDisposalOfEquityInterestPercentage |
| 1156 |
Fair value of gain on disposal of equity interest |
Concept (Monetary) |
For Period |
Debit |
imos:FairValueOfGainLossOnDisposalOfEquityInterest |
| 1157 |
Percentage of fair value gain on remeasurement of retained investment |
Concept (Percent) |
For Period |
|
imos:PercentageOfFairValueGainOnRemeasurementOfRetainedInvestment |
| 1158 |
Fair value of gain on remeasurement of retained investment |
Concept (Monetary) |
For Period |
Debit |
imos:FairValueGainOnRemeasurementOfRetainedInvestment |
| 1159 |
1126 - Disclosure - Non-current Assets Held for Sale and Discontinued Operations - Cash Flow Information of Discontinued Operations (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsCashFlowInformationOfDiscontinuedOperations |
| 1160 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1161 |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] |
Abstract |
|
|
ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract |
| 1162 |
Net cash used in operating activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations |
| 1163 |
Net cash used in investing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations |
| 1164 |
Net cash generated from financing activities |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations |
| 1165 |
Effect of foreign exchange rate changes |
Concept (Monetary) |
For Period |
Debit |
imos:EffectOfExchangeRateChangesOnCashAndCashEquivalentsDiscontinuedOperations |
| 1166 |
Net increase (decrease) in cash and cash equivalents |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations |
| 1167 |
1127 - Disclosure - Non-current Assets Held for Sale and Discontinued Operations - Assets, Liabilities and Equity of Disposal Group Classified as Held for Sale (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsAssetsLiabilitiesAndEquityOfDisposalGroupClassifiedAsHeldForSale |
| 1168 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1169 |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] |
Abstract |
|
|
ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract |
| 1170 |
Foreign currency translation reserve |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale |
| 1171 |
1128 - Disclosure - Non-current Assets Held for Sale and Discontinued Operations - Cumulative Income or Expense Recognized in Other Comprehensive Income Relating to Disposal Group Classified as Held for Sale (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsCumulativeIncomeOrExpenseRecognizedInOtherComprehensiveIncomeRelatingToDisposalGroupClassifiedAsHeldForSale |
| 1172 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1173 |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] |
Abstract |
|
|
ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract |
| 1174 |
Exchange differences on translation of foreign operations |
Concept (Monetary) |
For Period |
Credit |
imos:CumulativeIncomeOrExpenseRecognisedInOtherComprehensiveIncomeRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale |
| 1175 |
1129 - Disclosure - Non-current Assets Held for Sale and Discontinued Operations - Results of Discontinued Operations (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsResultsOfDiscontinuedOperations |
| 1176 |
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners [table] |
Table |
* |
* |
imos:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersTable |
| 1177 |
Continuing and discontinued operations [axis] |
Axis |
|
|
ifrs-full:ContinuingAndDiscontinuedOperationsAxis |
| 1178 |
Continuing operations [member] |
Member |
|
|
ifrs-full:ContinuingOperationsMember |
| 1179 |
Discontinued operations: Unimos Shanghai [member] |
Member |
|
|
ifrs-full:DiscontinuedOperationsMember |
| 1180 |
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items] |
LineItems |
|
|
imos:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersLineItems |
| 1181 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 1182 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfSales |
| 1183 |
Operating expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:OperatingExpenseExcludingCostOfSales |
| 1184 |
Other operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherOperatingIncomeExpense |
| 1185 |
Non-operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
imos:NonoperatingIncomeAndExpenses |
| 1186 |
Loss from discontinued operations after income tax |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossBeforeTax |
| 1187 |
Income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations |
| 1188 |
Loss from discontinued operations after income tax |
Concept (Monetary) |
For Period |
Credit |
imos:ProfitLossAfterTaxDiscontinuedOperations |
| 1189 |
Gain on disposal of discontinued operations |
Concept (Monetary) |
For Period |
Credit |
imos:GainsLossesOnDisposalsOfInvestmentsDiscontinuedOperations |
| 1190 |
Profit (loss) from discontinued operations |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLossFromDiscontinuedOperations |
| 1191 |
1130 - Disclosure - Issued Capital - Summary of Issued Capital (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIssuedCapitalSummaryOfIssuedCapital |
| 1192 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1193 |
Disclosure of classes of share capital [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfClassesOfShareCapitalAbstract |
| 1194 |
Authorized shares, Ordinary shares |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesAuthorised |
| 1195 |
Ordinary shares |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesIssuedAndFullyPaid |
| 1196 |
Issued capital |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:IssuedCapital |
| 1197 |
1131 - Disclosure - Issued Capital - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIssuedCapitalAdditionalInformation |
| 1198 |
Disclosure of classes of share capital [table] |
Table |
* |
* |
ifrs-full:DisclosureOfClassesOfShareCapitalTable |
| 1199 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-full:ClassesOfShareCapitalAxis |
| 1200 |
Share capital [member] |
Member |
|
|
ifrs-full:ClassesOfShareCapitalMember |
| 1201 |
Ordinary shares [member] |
Member |
|
|
ifrs-full:OrdinarySharesMember |
| 1202 |
American depositary share (each representing 20 common shares) [member] |
Member |
|
|
imos:AmericanDepositarySharesMember |
| 1203 |
American depositary share before capital reduction adjustment (each representing 20 common shares) [member] |
Member |
|
|
imos:AmericanDepositaryShareBeforeCapitalReductionAdjustmentEachRepresenting20CommonSharesMember |
| 1204 |
Disclosure of classes of share capital [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfClassesOfShareCapitalLineItems |
| 1205 |
Ordinary shares par value |
Concept (Share) |
As Of |
|
ifrs-full:ParValuePerShare |
| 1206 |
Maximum value of shares approved for repurchase |
Concept (Monetary) |
As Of |
Debit |
imos:MaximumAmountApprovedForRepurchase |
| 1207 |
Number of shares repurchased under share repurchase program |
Concept (Shares) |
As Of |
|
imos:TreasuryStockShares1 |
| 1208 |
Number of shares issued |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesIssued |
| 1209 |
Number of shares represented by each unit of ADS |
Concept (Shares) |
For Period |
|
imos:NumberOfSharesCorrespondingToAmericanDepositaryShares |
| 1210 |
Number of shares outstanding |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesOutstanding |
| 1211 |
Percentage of capital reduction |
Concept (Percent) |
For Period |
|
imos:PercentageOfCapitalReduction |
| 1212 |
Amount of capital reduction |
Concept (Monetary) |
For Period |
Debit |
imos:CapitalReductionAmount |
| 1213 |
Capital reduction |
Concept (Shares) |
For Period |
|
imos:CapitalReductionNumberOfShares |
| 1214 |
1132 - Disclosure - Issued Capital - Movement of Ordinary Shares Issued (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureIssuedCapitalMovementOfOrdinarySharesIssued |
| 1215 |
Disclosure of classes of share capital [table] |
Table |
* |
* |
ifrs-full:DisclosureOfClassesOfShareCapitalTable |
| 1216 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-full:ClassesOfShareCapitalAxis |
| 1217 |
Share capital [member] |
Member |
|
|
ifrs-full:ClassesOfShareCapitalMember |
| 1218 |
Ordinary shares [member] |
Member |
|
|
ifrs-full:OrdinarySharesMember |
| 1219 |
Disclosure of classes of share capital [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfClassesOfShareCapitalLineItems |
| 1220 |
Beginning balance |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesIssued |
| 1221 |
Restricted shares |
Concept (Decimal) |
For Period |
|
ifrs-full:NumberOfInstrumentsOtherEquityInstrumentsGranted |
| 1222 |
Unearned restricted shares - cancelled |
Concept (Decimal) |
For Period |
|
ifrs-full:NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement |
| 1223 |
Share cancellation |
Concept (Shares) |
For Period |
|
imos:CancellationOfTreasuryStockShares |
| 1224 |
Issuance of ordinary shares for capital reorganization (Note 31) |
Concept (Shares) |
For Period |
|
imos:IssuanceOfOrdinarySharesForCapitalReorganizationShares |
| 1225 |
Cancellation of ordinary shares from capital reorganization (Note 31) |
Concept (Shares) |
For Period |
|
imos:CancellationOfOrdinarySharesFromCapitalReorganizationShares |
| 1226 |
Capital reduction |
Concept (Shares) |
For Period |
|
imos:CapitalReductionNumberOfShares |
| 1227 |
Ending balance |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesIssued |
| 1228 |
1133 - Disclosure - Capital Surplus and Retained Earnings - Details of Capital Surplus (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCapitalSurplusAndRetainedEarningsDetailsOfCapitalSurplus |
| 1229 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1230 |
Disclosure of reserves within equity [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfReservesWithinEquityAbstract |
| 1231 |
Share premium |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:SharePremium |
| 1232 |
Restricted shares |
Concept (Monetary) |
As Of |
Credit |
imos:ReserveOfRestrictedShares |
| 1233 |
Others |
Concept (Monetary) |
As Of |
Credit |
imos:OtherReservesClassifiedAsOther |
| 1234 |
Capital surplus |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:AdditionalPaidinCapital |
| 1235 |
1134 - Disclosure - Capital Surplus and Retained Earnings - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCapitalSurplusAndRetainedEarningsAdditionalInformation |
| 1236 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1237 |
Disclosure of reserves within equity [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfReservesWithinEquityAbstract |
| 1238 |
Maximum percentage of capital surplus to paid-in-capital required by the ROC Securities and Exchange Act |
Concept (Percent) |
For Period |
|
imos:PercentageOfCapitalSurplusToPaidInCapital |
| 1239 |
Percentage of income transferred to legal reserve |
Concept (Percent) |
For Period |
|
imos:PercentageOfNetIncomeAllocationTowardLegalReserve |
| 1240 |
Threshold percentage over capital stock to be distributed out of legal reserve |
Concept (Percent) |
For Period |
|
imos:ThresholdPercentageOverCapitalStockToBeDistributedOutOfLegalReserve |
| 1241 |
1135 - Disclosure - Capital Surplus and Retained Earnings - Details of Retained Earnings (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCapitalSurplusAndRetainedEarningsDetailsOfRetainedEarnings |
| 1242 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1243 |
Disclosure of reserves within equity [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfReservesWithinEquityAbstract |
| 1244 |
Legal reserve |
Concept (Monetary) |
For Period |
Credit |
imos:RepresentsMonetaryAmountOfEquityAvailableForDistributionAsLegalReserveWithShareholderApprovalAsOfindicatedDate |
| 1245 |
Cash dividend |
Concept (Monetary) |
For Period |
Debit |
imos:RepresentsMonetaryAmountOfEquityAvailableForDistributionAsDividendsWithShareholderApprovalAsOfIndicatedDate |
| 1246 |
Cash distribution from capital surplus |
Concept (Monetary) |
For Period |
Credit |
imos:RepresentsMonetaryAmountOfEquityAvailableForDistributionAsCashDistributionFromCapitalSurplusWithShareholderApprovalAsOfIndicatedDate |
| 1247 |
Cash dividend, distribution per share |
Concept (Share) |
For Period |
|
imos:RepresentsAmountOfDividendPerShareWithShareholderApprovalAsOfIndicatedDate |
| 1248 |
Cash distribution from capital surplus |
Concept (Share) |
For Period |
|
imos:RepresentsAmountOfCashDistributionFromCapitalSurplusPerShareWithShareholderApprovalAsOfIndicatedDate |
| 1249 |
1136 - Disclosure - Treasury Stock - Movement of Treasury Stock (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureTreasuryStockMovementOfTreasuryStock |
| 1250 |
Statement of changes in equity [table] |
Table |
* |
* |
ifrs-full:StatementOfChangesInEquityTable |
| 1251 |
Components of equity [axis] |
Axis |
|
|
ifrs-full:ComponentsOfEquityAxis |
| 1252 |
Equity [member] |
Member |
|
|
ifrs-full:EquityMember |
| 1253 |
Treasury stock [member] |
Member |
|
|
ifrs-full:TreasurySharesMember |
| 1254 |
Statement of changes in equity [line items] |
LineItems |
|
|
ifrs-full:StatementOfChangesInEquityLineItems |
| 1255 |
Treasury stock shares at beginning balance |
Concept (Shares) |
As Of |
|
imos:TreasuryStockShares1 |
| 1256 |
Treasury stock shares (repurchased) |
Concept (Shares) |
For Period |
|
imos:RepurchaseOfTreasuryStockShares |
| 1257 |
Capital reduction |
Concept (Shares) |
For Period |
|
imos:CapitalReductionNumberOfShares |
| 1258 |
Treasury stock shares at ending balance |
Concept (Shares) |
As Of |
|
imos:TreasuryStockShares1 |
| 1259 |
Beginning balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TreasuryShares |
| 1260 |
Treasury stock (repurchased) |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PurchaseOfTreasuryShares |
| 1261 |
Capital reduction |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ReductionOfIssuedCapital |
| 1262 |
Ending balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TreasuryShares |
| 1263 |
1137 - Disclosure - Long-term Bank Loans - Summary of Long-term Bank Loans (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureLongtermBankLoansSummaryOfLongtermBankLoans |
| 1264 |
Disclosure of detailed information about borrowings [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsTable |
| 1265 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1266 |
Carrying amount [member] |
Member |
|
|
ifrs-full:CarryingAmountMember |
| 1267 |
Gross carrying amount [member] |
Member |
|
|
ifrs-full:GrossCarryingAmountMember |
| 1268 |
Borrowings by name [axis] |
Axis |
|
|
ifrs-full:BorrowingsByNameAxis |
| 1269 |
Borrowings by name [member] |
Member |
|
|
ifrs-full:BorrowingsByNameMember |
| 1270 |
Syndicated bank loans repayable from November 2018 to May 2023 [member] |
Member |
|
|
imos:SyndicatedBankLoansRepayableFromNovember2018ToMay2023Member |
| 1271 |
Syndicated Bank Loans Repayable from December 2017 to June 2021 [Member] |
Member |
|
|
imos:SyndicatedBankLoansRepayableFromDecember2017ToJune2021Member |
| 1272 |
Long-term bank loans [Member] |
Member |
|
|
imos:LongTermBankLoansMember |
| 1273 |
Disclosure of detailed information about borrowings [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsLineItems |
| 1274 |
Long-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Borrowings |
| 1275 |
Period and payment term |
Concept (Text/String) |
For Period |
|
imos:BorrowingRepayablePeriod |
| 1276 |
Less:Fee on syndicated bank loan |
Concept (Monetary) |
For Period |
Debit |
imos:FeeOnSyndicatedBankLoan |
| 1277 |
Less: Current portion (fee included) |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentPortionOfLongtermBorrowings |
| 1278 |
Syndicated bank loans, excluding current portion |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LongtermBorrowings |
| 1279 |
Interest rate range |
Concept (Percent) |
As Of |
|
ifrs-full:BorrowingsInterestRate |
| 1280 |
Unused credit lines of long-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:UndrawnBorrowingFacilities |
| 1281 |
1138 - Disclosure - Long-term Bank Loans - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureLongtermBankLoansAdditionalInformation |
| 1282 |
Disclosure of detailed information about borrowings [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsTable |
| 1283 |
Borrowings by name [axis] |
Axis |
|
|
ifrs-full:BorrowingsByNameAxis |
| 1284 |
Borrowings by name [member] |
Member |
|
|
ifrs-full:BorrowingsByNameMember |
| 1285 |
Syndicated loan [member] |
Member |
|
|
imos:SyndicatedLoanMember |
| 1286 |
Disclosure of detailed information about borrowings [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsLineItems |
| 1287 |
Number of banks in syndicate |
Concept (Decimal) |
For Period |
|
imos:NumberOfBanksInSyndicate |
| 1288 |
Principal amount of loan |
Concept (Monetary) |
As Of |
|
ifrs-full:NotionalAmount |
| 1289 |
Maturity of loan |
Concept (Text/String) |
For Period |
|
ifrs-full:BorrowingsMaturity |
| 1290 |
1139 - Disclosure - Long-term Bank Loans - Details of Repayment Schedule in Respect of Bank Loans (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureLongtermBankLoansDetailsOfRepaymentScheduleInRespectOfBankLoans |
| 1291 |
Disclosure of detailed information about borrowings [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsTable |
| 1292 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1293 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 1294 |
Within 1 year [member] |
Member |
|
|
ifrs-full:NotLaterThanOneYearMember |
| 1295 |
1-5 years [member] |
Member |
|
|
ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember |
| 1296 |
Disclosure of detailed information about borrowings [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsLineItems |
| 1297 |
Bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Borrowings |
| 1298 |
1140 - Disclosure - Retirement Benefit Plans - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansAdditionalInformation |
| 1299 |
Disclosure of defined benefit plans [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDefinedBenefitPlansTable |
| 1300 |
Defined benefit plans [axis] |
Axis |
|
|
ifrs-full:DefinedBenefitPlansAxis |
| 1301 |
Defined benefit plans [member] |
Member |
|
|
ifrs-full:DefinedBenefitPlansMember |
| 1302 |
Defined benefit pension plan [Member] |
Member |
|
|
ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember |
| 1303 |
Defined contribution pension plan [member] |
Member |
|
|
imos:DomesticDefinedContributionPlanMember |
| 1304 |
Disclosure of defined benefit plans [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDefinedBenefitPlansLineItems |
| 1305 |
Number of units accrued in first tranche |
Concept (Decimal) |
For Period |
|
imos:NumberOfUnitsAccruedInFirstTranche |
| 1306 |
Duration of first tranche |
Concept (Text/String) |
For Period |
|
imos:DurationOfFirstTranche |
| 1307 |
Number of units accrued in second tranche |
Concept (Decimal) |
For Period |
|
imos:NumberOfUnitsAccruedInSecondTranche |
| 1308 |
Duration of second tranche |
Concept (Text/String) |
For Period |
|
imos:DurationOfSecondTranche |
| 1309 |
Maximum number of units accruable under the pension plan |
Concept (Decimal) |
For Period |
|
imos:MaximumNumberOfUnitsAccruableUnderThePensionPlan |
| 1310 |
Benefit measurement period |
Concept (xbrli:durationItemType) |
For Period |
|
imos:BenefitMeasurementPeriod |
| 1311 |
Employer contribution percentage |
Concept (Percent) |
For Period |
|
imos:DefinedContributionPlansEmployerContributionPercentage |
| 1312 |
Defined benefit plans expected contribution |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan |
| 1313 |
Weighted average duration of the defined benefit obligation |
Concept (Decimal) |
For Period |
|
ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation |
| 1314 |
Pension costs under defined contribution pension plans |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans |
| 1315 |
1141 - Disclosure - Retirement Benefit Plans - Defined Benefit Plans Amounts Recognized in Statements of Financial Position (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansDefinedBenefitPlansAmountsRecognizedInStatementsOfFinancialPosition |
| 1316 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1317 |
Surplus (deficit) in plan [abstract] |
Abstract |
|
|
ifrs-full:SurplusDeficitInPlanAbstract |
| 1318 |
Present value of defined benefit obligations |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DefinedBenefitObligationAtPresentValue |
| 1319 |
Fair value of plan assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:PlanAssetsAtFairValue |
| 1320 |
Net defined benefit liability |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
| 1321 |
1142 - Disclosure - Retirement Benefit Plans - Movements in Net Defined Benefit Liability (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansMovementsInNetDefinedBenefitLiability |
| 1322 |
Disclosure of net defined benefit liability (asset) [table] |
Table |
* |
* |
ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable |
| 1323 |
Net defined benefit liability (asset) [axis] |
Axis |
|
|
ifrs-full:NetDefinedBenefitLiabilityAssetAxis |
| 1324 |
Net defined benefit liability [member] |
Member |
|
|
ifrs-full:NetDefinedBenefitLiabilityAssetMember |
| 1325 |
Present Value of Defined Benefit Obligation [member] |
Member |
|
|
ifrs-full:PresentValueOfDefinedBenefitObligationMember |
| 1326 |
Fair Value of Plan Assets [member] |
Member |
|
|
ifrs-full:PlanAssetsMember |
| 1327 |
Disclosure of net defined benefit liability (asset) [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems |
| 1328 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
| 1329 |
Current service cost |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset |
| 1330 |
Interest (expense) income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset |
| 1331 |
Total |
Concept (Monetary) |
For Period |
Credit |
imos:CurrentServiceCostAndInterestExpenseIncomeNetDefinedBenefitLiabilityAsset |
| 1332 |
Return of plan assets (excluding the amount included in interest income or expense) |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset |
| 1333 |
Financial assumption movement effect |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset |
| 1334 |
Experience adjustments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset |
| 1335 |
Gain (loss) on remeasurement, net defined benefit liability (asset) |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset |
| 1336 |
Pension fund contribution |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset |
| 1337 |
Paid pension |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset |
| 1338 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LiabilityAssetOfDefinedBenefitPlans |
| 1339 |
1143 - Disclosure - Retirement Benefit Plans - Principal Actuarial Assumptions Used and Sensitivity Analysis of Present Value of Defined Benefit Obligation Effected by Changes of Principal Actuarial Assumptions (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansPrincipalActuarialAssumptionsUsedAndSensitivityAnalysisOfPresentValueOfDefinedBenefitObligationEffectedByChangesOfPrincipalActuarialAssumptions |
| 1340 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1341 |
Disclosure of sensitivity analysis for actuarial assumptions [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract |
| 1342 |
Discount rate |
Concept (Percent) |
As Of |
|
ifrs-full:ActuarialAssumptionOfDiscountRates |
| 1343 |
Future salary increases |
Concept (Percent) |
As Of |
|
ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases |
| 1344 |
1144 - Disclosure - Retirement Benefit Plans - Sensitivity Analysis of Present Value of Defined Benefit Obligations Effected by Changes of Significant Actuarial Assumptions (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansSensitivityAnalysisOfPresentValueOfDefinedBenefitObligationsEffectedByChangesOfSignificantActuarialAssumptions |
| 1345 |
Disclosure of sensitivity analysis for actuarial assumptions [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable |
| 1346 |
Actuarial assumptions [axis] |
Axis |
|
|
ifrs-full:ActuarialAssumptionsAxis |
| 1347 |
Actuarial assumptions [member] |
Member |
|
|
ifrs-full:ActuarialAssumptionsMember |
| 1348 |
Actuarial assumption of discount rates [member] |
Member |
|
|
ifrs-full:ActuarialAssumptionOfDiscountRatesMember |
| 1349 |
Actuarial assumption of expected rates of salary increases [member] |
Member |
|
|
ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember |
| 1350 |
Disclosure of sensitivity analysis for actuarial assumptions [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems |
| 1351 |
Percentage increase in assumption |
Concept (Percent) |
As Of |
|
ifrs-full:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption |
| 1352 |
Effect on present value of defined benefit obligations due to increase in assumption |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption |
| 1353 |
Percentage decrease in assumption |
Concept (Percent) |
As Of |
|
ifrs-full:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption |
| 1354 |
Effect on present value of defined benefit obligations due to decrease in assumption |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption |
| 1355 |
1145 - Disclosure - Retirement Benefit Plans - Analysis of Timing of the Future Pension Payment (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRetirementBenefitPlansAnalysisOfTimingOfTheFuturePensionPayment |
| 1356 |
Disclosure of net defined benefit liability (asset) [table] |
Table |
* |
* |
ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable |
| 1357 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1358 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 1359 |
Within 1 year [member] |
Member |
|
|
ifrs-full:NotLaterThanOneYearMember |
| 1360 |
1-2 years [member] |
Member |
|
|
ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember |
| 1361 |
2-5 years [member] |
Member |
|
|
ifrs-full:LaterThanTwoYearsAndNotLaterThanFiveYearsMember |
| 1362 |
5-10 years [member] |
Member |
|
|
ifrs-full:LaterThanFiveYearsAndNotLaterThanTenYearsMember |
| 1363 |
Disclosure of net defined benefit liability (asset) [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems |
| 1364 |
Defined benefit plan expected future pension payments |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ActuarialPresentValueOfPromisedRetirementBenefits |
| 1365 |
1146 - Disclosure - Other Payables - Summary of Other Payables (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureOtherPayablesSummaryOfOtherPayables |
| 1366 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1367 |
Trade and other current payables [abstract] |
Abstract |
|
|
ifrs-full:TradeAndOtherCurrentPayablesAbstract |
| 1368 |
Salaries and bonus payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ShorttermEmployeeBenefitsAccruals |
| 1369 |
Interest payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentInterestPayable |
| 1370 |
Pension payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentProvisionsForEmployeeBenefits |
| 1371 |
Employees' compensation payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentRetentionPayables |
| 1372 |
Directors' remuneration payable |
Concept (Monetary) |
As Of |
Credit |
imos:RemunerationToDirectorsPayables |
| 1373 |
Other expense payable |
Concept (Monetary) |
As Of |
Credit |
imos:OtherPayablesOthers |
| 1374 |
Other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherCurrentPayables |
| 1375 |
1147 - Disclosure - Current Provisions - Movements in Provisions (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCurrentProvisionsMovementsInProvisions |
| 1376 |
Disclosure of other provisions [table] |
Table |
* |
* |
ifrs-full:DisclosureOfOtherProvisionsTable |
| 1377 |
Classes of other provisions [axis] |
Axis |
|
|
ifrs-full:ClassesOfProvisionsAxis |
| 1378 |
Provisions [member] |
Member |
|
|
ifrs-full:OtherProvisionsMember |
| 1379 |
Provisions for deficiency compensation [member] |
Member |
|
|
imos:ProvisionsForDeficiencyCompensationMember |
| 1380 |
Disclosure of other provisions [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfOtherProvisionsLineItems |
| 1381 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherShorttermProvisions |
| 1382 |
Provision |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:AdditionalProvisionsOtherProvisions |
| 1383 |
Reversal |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:UnusedProvisionReversedOtherProvisions |
| 1384 |
Payment |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProvisionUsedOtherProvisions |
| 1385 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherShorttermProvisions |
| 1386 |
1148 - Disclosure - Current Refund Liabilities - Summary of Movements in Refund Liabilities (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCurrentRefundLiabilitiesSummaryOfMovementsInRefundLiabilities |
| 1387 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1388 |
Disclosure of refund liability [abstract] |
Abstract |
|
|
imos:DisclosureOfRefundLiabilityAbstract |
| 1389 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
imos:ProvisionsForSalesAllowanceRefundLiabilitiesCurrent |
| 1390 |
Provision |
Concept (Monetary) |
For Period |
Credit |
imos:ProvisionsForRefundLiabilitiesCurrent |
| 1391 |
Reversal |
Concept (Monetary) |
For Period |
Debit |
imos:ReversalOfRefundLiabilitiesCurrent |
| 1392 |
Payment |
Concept (Monetary) |
For Period |
Debit |
imos:PaymentOfRefundLiabilitiesCurrent |
| 1393 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
imos:ProvisionsForSalesAllowanceRefundLiabilitiesCurrent |
| 1394 |
1149 - Disclosure - Short-term Bank Loans - Summary of Short-term Bank Loans (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureShorttermBankLoansSummaryOfShorttermBankLoans |
| 1395 |
Disclosure of detailed information about borrowings [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsTable |
| 1396 |
Range [axis] |
Axis |
|
|
ifrs-full:RangeAxis |
| 1397 |
Ranges [member] |
Member |
|
|
ifrs-full:RangesMember |
| 1398 |
Bottom of range [member] |
Member |
|
|
ifrs-full:BottomOfRangeMember |
| 1399 |
Top of range [member] |
Member |
|
|
ifrs-full:TopOfRangeMember |
| 1400 |
Disclosure of detailed information about borrowings [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsLineItems |
| 1401 |
Unsecured bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ShorttermBorrowings |
| 1402 |
Interest rate range |
Concept (Percent) |
As Of |
|
ifrs-full:BorrowingsInterestRate |
| 1403 |
1150 - Disclosure - Short-term Bank Loans - Unused Credit Lines of Short-term Bank Loans (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureShorttermBankLoansUnusedCreditLinesOfShorttermBankLoans |
| 1404 |
Disclosure of detailed information about borrowings [table] |
Table |
* |
* |
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsTable |
| 1405 |
Borrowings by name [axis] |
Axis |
|
|
ifrs-full:BorrowingsByNameAxis |
| 1406 |
Borrowings by name [member] |
Member |
|
|
ifrs-full:BorrowingsByNameMember |
| 1407 |
Short-term bank loans [member] |
Member |
|
|
imos:ShortTermBankLoansMember |
| 1408 |
Disclosure of detailed information about borrowings [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsLineItems |
| 1409 |
Unused credit lines of short-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:UndrawnBorrowingFacilities |
| 1410 |
1151 - Disclosure - Significant Commitments and Contingencies - Future Minimum Lease Obligation Payable under Operating Lease Contracts (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSignificantCommitmentsAndContingenciesFutureMinimumLeaseObligationPayableUnderOperatingLeaseContracts |
| 1411 |
Disclosure of finance lease and operating lease by lessee [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable |
| 1412 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1413 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 1414 |
Within 1 year [member] |
Member |
|
|
ifrs-full:NotLaterThanOneYearMember |
| 1415 |
1-5 years [member] |
Member |
|
|
ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember |
| 1416 |
Over 5 years [member] |
Member |
|
|
ifrs-full:LaterThanFiveYearsMember |
| 1417 |
Disclosure of finance lease and operating lease by lessee [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems |
| 1418 |
Minimum finance lease payments payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease |
| 1419 |
1152 - Disclosure - Significant Commitments and Contingencies - Capital Expenditures that are Contracted for, but not Provided for (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSignificantCommitmentsAndContingenciesCapitalExpendituresThatAreContractedForButNotProvidedFor |
| 1420 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1421 |
Disclosure of detailed information about property, plant and equipment [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfPropertyPlantAndEquipmentAbstract |
| 1422 |
Property plant and equipment, Contracted capital expenditures |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment |
| 1423 |
1153 - Disclosure - Significant Commitments and Contingencies - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSignificantCommitmentsAndContingenciesAdditionalInformation |
| 1424 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1425 |
Capital commitments [abstract] |
Abstract |
|
|
ifrs-full:CapitalCommitmentsAbstract |
| 1426 |
Amount guaranteed by Bank of Taiwan |
Concept (Monetary) |
As Of |
Credit |
imos:BankGuarantees |
| 1427 |
Reduction of unappropriated retained earnings through capital transfer |
Concept (Monetary) |
For Period |
Debit |
imos:DecreaseUnappropriatedRetainedEarningsThroughTransferToCapital |
| 1428 |
Unappropriated retained earnings percentage |
Concept (Percent) |
As Of |
|
imos:UnappropriatedRetainedEarningsTaxNotRecognised |
| 1429 |
1154 - Disclosure - Capital Reorganization - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCapitalReorganizationAdditionalInformation |
| 1430 |
Disclosure of Capital Reorganization [table] |
Table |
* |
* |
imos:DisclosureOfCapitalReorganizationTable |
| 1431 |
Classes of share capital [axis] |
Axis |
|
|
ifrs-full:ClassesOfShareCapitalAxis |
| 1432 |
Share capital [member] |
Member |
|
|
ifrs-full:ClassesOfShareCapitalMember |
| 1433 |
American depositary share (each representing 20 common shares) [member] |
Member |
|
|
imos:AmericanDepositarySharesMember |
| 1434 |
Ordinary shares [member] |
Member |
|
|
ifrs-full:OrdinarySharesMember |
| 1435 |
American depositary share before capital reduction adjustment (each representing 20 common shares) [member] |
Member |
|
|
imos:AmericanDepositaryShareBeforeCapitalReductionAdjustmentEachRepresenting20CommonSharesMember |
| 1436 |
Disclosure of capital reorganization [Line Items] |
LineItems |
|
|
imos:DisclosureOfCapitalReorganizationLineItems |
| 1437 |
Number of units of ADS the former parent is entitled to receive under the Merger Agreement |
Concept (Share) |
For Period |
|
imos:NumberOfUnitsEntitledInRespectToEachADS |
| 1438 |
Number of shares represented by each unit of ADS |
Concept (Shares) |
For Period |
|
imos:NumberOfSharesCorrespondingToAmericanDepositaryShares |
| 1439 |
Cash per share the former parent is entitles to receive under the Merger Agreement |
Concept (Share) |
For Period |
|
imos:MergerAgreementCashPerShare |
| 1440 |
Number of shares issued |
Concept (Shares) |
As Of |
|
ifrs-full:NumberOfSharesIssued |
| 1441 |
Issuance of ordinary shares for capital reorganization |
Concept (Shares) |
For Period |
|
imos:IssuanceOfOrdinarySharesForCapitalReorganizationShares |
| 1442 |
Total consideration paid |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CashTransferred |
| 1443 |
Directly attributable transaction cost |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ShareIssueRelatedCost |
| 1444 |
Cash for capital reorganization |
Concept (Monetary) |
For Period |
Credit |
imos:PaymentsOnCapitalReorganization |
| 1445 |
Number of shares cancelled |
Concept (Shares) |
For Period |
|
imos:CancellationOfOrdinarySharesFromCapitalReorganizationShares |
| 1446 |
Reduction of unappropriated retained earnings through capital transfer |
Concept (Monetary) |
For Period |
Debit |
imos:DecreaseUnappropriatedRetainedEarningsThroughTransferToCapital |
| 1447 |
Decrease in number of shares |
Concept (Shares) |
For Period |
|
ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding |
| 1448 |
Equity attributable to predecessors' interests |
Concept (Monetary) |
As Of |
Credit |
imos:PredecessorsInterests |
| 1449 |
1155 - Disclosure - Supplementary Cash Flow Information - Partial Cash Paid for Investing and Financing Activities (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSupplementaryCashFlowInformationPartialCashPaidForInvestingAndFinancingActivities |
| 1450 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1451 |
Statement of cash flows [abstract] |
Abstract |
|
|
ifrs-full:StatementOfCashFlowsAbstract |
| 1452 |
Purchase in property, plant and equipment |
Concept (Monetary) |
For Period |
Debit |
imos:PartialCashPaidForPurchaseOfPropertyPlantAndEquipment |
| 1453 |
Add: Beginning balance of payable to contractors and equipment suppliers |
Concept (Monetary) |
For Period |
Credit |
imos:BeginningBalanceOfPayableToContractorsAndEquipmentSuppliers |
| 1454 |
Add: Beginning balance of lease payable |
Concept (Monetary) |
For Period |
Credit |
imos:BeginningBalanceOfLeasePayable |
| 1455 |
Less: Ending balance of payable to contractors and equipment suppliers |
Concept (Monetary) |
For Period |
Credit |
imos:EndingBalanceOfPayableToContractorsAndEquipmentSuppliers |
| 1456 |
Less: Ending balance of lease payable |
Concept (Monetary) |
For Period |
Credit |
imos:EndingBalanceOfLeasePayable |
| 1457 |
Less: Transfer from prepaid equipment (shown as "Other non-current assets") |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment |
| 1458 |
Cash paid for acquisition of property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 1459 |
Net assets acquired from ChipMOS Bermuda |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed |
| 1460 |
Less: Issuance of shares |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:EquityInterestsOfAcquirer |
| 1461 |
Cash consideration |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CashTransferred |
| 1462 |
Directly attributable transaction cost |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ShareIssueRelatedCost |
| 1463 |
Cash paid for capital reorganization |
Concept (Monetary) |
For Period |
Credit |
imos:PaymentsOnCapitalReorganization |
| 1464 |
Disposal of a subsidiary |
Concept (Monetary) |
For Period |
Debit |
imos:DisposalOfSubsidiary |
| 1465 |
Add: Ending balance of other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherPayables |
| 1466 |
Less: Cash and cash equivalents of discontinued operations |
Concept (Monetary) |
As Of |
Debit |
imos:CashAndCashEquivalentsDiscontinuedOperations |
| 1467 |
Cash received from disposal of a subsidiary |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromSalesOfInterestsInAssociates |
| 1468 |
1156 - Disclosure - Supplementary Cash Flow Information - Partial Cash Paid for Investing and Financing Activities (Parenthetical) (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSupplementaryCashFlowInformationPartialCashPaidForInvestingAndFinancingActivitiesParenthetical |
| 1469 |
Disclosure of supplementary cash flow information [table] |
Table |
* |
* |
imos:DisclosureOfSupplementaryCashFlowInformationTable |
| 1470 |
Subsidiaries [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInSubsidiariesAxis |
| 1471 |
Entity's total for subsidiaries [member] |
Member |
|
|
ifrs-full:EntitysTotalForSubsidiariesMember |
| 1472 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1473 |
Disclosure Of Supplementary Cash Flow Information [line items] |
LineItems |
|
|
imos:DisclosureOfSupplementaryCashFlowInformationLineItems |
| 1474 |
Ending balance of other payables will be payable in 2018 |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherPayables |
| 1475 |
1157 - Disclosure - Supplementary Cash Flow Information - Reconciliation of Liabilities Arising from Financing Activities (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSupplementaryCashFlowInformationReconciliationOfLiabilitiesArisingFromFinancingActivities |
| 1476 |
Disclosure of reconciliation of liabilities arising from financing activities [table] |
Table |
* |
* |
ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable |
| 1477 |
Liabilities arising from financing activities [axis] |
Axis |
|
|
ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis |
| 1478 |
Liabilities arising from financing activities [member] |
Member |
|
|
ifrs-full:LiabilitiesArisingFromFinancingActivitiesMember |
| 1479 |
Long-term bank loans (include the current portion) [member] |
Member |
|
|
ifrs-full:LongtermBorrowingsMember |
| 1480 |
Short-term bank loans [member] |
Member |
|
|
ifrs-full:ShorttermBorrowingsMember |
| 1481 |
Guarantee deposits [member] |
Member |
|
|
imos:GuaranteeDepositsMember |
| 1482 |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems |
| 1483 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LiabilitiesArisingFromFinancingActivities |
| 1484 |
Cash flow |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities |
| 1485 |
Non-Cash flow, Amortization of loans fee |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseThroughFinancingNonCashFlowsLiabilitiesAmortizationOfLoansFeesArisingFromFinancingActivities |
| 1486 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:LiabilitiesArisingFromFinancingActivities |
| 1487 |
1158 - Disclosure - Related Party Transactions - Summary of Names of Related Parties and Relationship (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsSummaryOfNamesOfRelatedPartiesAndRelationship |
| 1488 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1489 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1490 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1491 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1492 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 1493 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1494 |
Relationship |
Concept (Text/String) |
For Period |
|
ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship |
| 1495 |
1159 - Disclosure - Related Party Transactions - Summary of Significant Related Party Transactions (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsSummaryOfSignificantRelatedPartyTransactions |
| 1496 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1497 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1498 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1499 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1500 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1501 |
Subcontracting fee |
Concept (Monetary) |
For Period |
Debit |
imos:SubcontractingFeeRelatedPartyTransactions |
| 1502 |
1160 - Disclosure - Related Party Transactions - Summary of Purchases of Materials (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsSummaryOfPurchasesOfMaterials |
| 1503 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1504 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1505 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1506 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1507 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 1508 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1509 |
Purchases of materials |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions |
| 1510 |
1161 - Disclosure - Related Party Transactions - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsAdditionalInformation |
| 1511 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1512 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1513 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1514 |
ChipMOS BVI and Unimos Shanghai [member] |
Member |
|
|
imos:ChipMOSBVIAndUnimosShanghaiMember |
| 1515 |
Unimos Shanghai, Patent Licensing Agreement [member] |
Member |
|
|
imos:UnimosShanghaiPatentLicensingAgreementMember |
| 1516 |
Types of contracts [axis] |
Axis |
|
|
ifrs-full:TypesOfContractsAxis |
| 1517 |
Types of contracts [member] |
Member |
|
|
ifrs-full:TypesOfContractsMember |
| 1518 |
ChipMOS Bermuda and Unimos Shanghai [member] |
Member |
|
|
imos:ChipMOSBermudaAndUnimosShanghaiMember |
| 1519 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1520 |
Payment terms of the purchases from associates |
Concept (Text/String) |
For Period |
|
imos:PaymentTermsOfPurchasesFromAssociates |
| 1521 |
Acquisition of investment in associate |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:PurchaseOfInterestsInAssociates |
| 1522 |
Licensing fee |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:LicenceFeeIncome |
| 1523 |
License agreement term |
Concept (xbrli:durationItemType) |
For Period |
|
imos:LicenseAgreementTerm |
| 1524 |
Percentage of licensed products revenue |
Concept (Percent) |
For Period |
|
imos:RevenueFromRoyaltiesPercentageOfLicensedProductsRevenue |
| 1525 |
Receipts in advance |
Concept (Monetary) |
As Of |
Credit |
imos:ReceiptsInAdvance |
| 1526 |
Long-term deferred revenue |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredIncomeClassifiedAsNoncurrent |
| 1527 |
Royalty income |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:RevenueFromRoyalties |
| 1528 |
Number of quarterly installments |
Concept (Integer) |
For Period |
|
imos:NumberOfInstallments |
| 1529 |
Quarterly installment amount |
Concept (Monetary) |
For Period |
Credit |
imos:PeriodicInstallmentAmount |
| 1530 |
1162 - Disclosure - Related Party Transactions - Summary of Disposal of Property, Plant and Equipment (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsSummaryOfDisposalOfPropertyPlantAndEquipment |
| 1531 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1532 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1533 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1534 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1535 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1536 |
Selling price |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| 1537 |
Gain on disposal |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment |
| 1538 |
1163 - Disclosure - Related Party Transactions - Summary of Acquisition of Property, Plant and Equipment (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsSummaryOfAcquisitionOfPropertyPlantAndEquipment |
| 1539 |
Disclosure of transactions between related parties [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesTable |
| 1540 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1541 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1542 |
Unimos Shanghai [member] |
Member |
|
|
imos:UnimosShanghaiMember |
| 1543 |
Disclosure of transactions between related parties [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesLineItems |
| 1544 |
Acquisition of property, plant and equipment |
Concept (Monetary) |
For Period |
Credit |
imos:AcquisitionsOfPropertyPlantAndEquipment |
| 1545 |
1164 - Disclosure - Related Party Transactions - Key Management Personnel Compensation (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureRelatedPartyTransactionsKeyManagementPersonnelCompensation |
| 1546 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1547 |
Disclosure of transactions between related parties [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesAbstract |
| 1548 |
Salaries and short-term employee benefits |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits |
| 1549 |
Post-employment compensation |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits |
| 1550 |
Share-based payments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment |
| 1551 |
Total key management personnel compensation |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:KeyManagementPersonnelCompensation |
| 1552 |
1165 - Disclosure - Pledged or Mortgaged Assets - Certain Assets Provided as Collateral Mainly for Long-term Bank Loans and Leases (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosurePledgedOrMortgagedAssetsCertainAssetsProvidedAsCollateralMainlyForLongtermBankLoansAndLeases |
| 1553 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1554 |
Disclosure assets pledged as collateral [abstract] |
Abstract |
|
|
imos:DisclosureAssetsPledgedAsCollateralAbstract |
| 1555 |
Non-current financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
imos:NoncurrentPledgedCollateralAssetsAtAmortisedCost |
| 1556 |
Property, plant and equipment, net |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:PropertyPlantAndEquipmentPledgedAsSecurity |
| 1557 |
Other non-current financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherNoncurrentFinancialAssets |
| 1558 |
Assets pledged as collateral for liabilities |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue |
| 1559 |
1166 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Financial Instruments by Category (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfFinancialInstrumentsByCategory |
| 1560 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1561 |
Disclosure of detailed information about financial instruments [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsAbstract |
| 1562 |
Financial assets |
Abstract |
|
|
ifrs-full:CategoriesOfFinancialAssetsAbstract |
| 1563 |
Financial assets at fair value through profit or loss |
Abstract |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossAbstract |
| 1564 |
Financial assets mandatorily measured at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
| 1565 |
Financial assets at fair value through other comprehensive income |
Abstract |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract |
| 1566 |
Designation of equity instruments |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
| 1567 |
Available-for-sale financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue |
| 1568 |
Non-current financial assets carried at cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAvailableforsale |
| 1569 |
Financial assets at amortized cost/loans and receivables |
Abstract |
|
|
imos:FinancialAssetsAtAmortizedCostLoansAndReceivablesAbstract |
| 1570 |
Cash and cash equivalents |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CashAndCashEquivalents |
| 1571 |
Financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtAmortisedCost |
| 1572 |
Accounts and notes receivable |
Concept (Monetary) |
As Of |
Debit |
imos:CurrentAccountsReceivable |
| 1573 |
Accounts receivable - related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties |
| 1574 |
Other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherCurrentReceivables |
| 1575 |
Other receivables - related parties |
Concept (Monetary) |
As Of |
Debit |
imos:OtherReceivablesFromRelatedParties |
| 1576 |
Refundable deposits |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:LongtermDeposits |
| 1577 |
Other financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherNoncurrentFinancialAssets |
| 1578 |
Financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1579 |
Financial liabilities |
Abstract |
|
|
ifrs-full:CategoriesOfFinancialLiabilitiesAbstract |
| 1580 |
Financial liabilities at amortized cost |
Abstract |
|
|
imos:FinancialLiabilitiesAtAmortisedCostAbstract |
| 1581 |
Short-term bank loans |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ShorttermBorrowings |
| 1582 |
Accounts payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers |
| 1583 |
Accounts payable - related parties |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties |
| 1584 |
Payables to contractors and equipment suppliers |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentPayablesForPurchaseOfNoncurrentAssets |
| 1585 |
Other payables |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherCurrentPayables |
| 1586 |
Other payables - related parties |
Concept (Monetary) |
As Of |
Credit |
imos:OtherPayablesFromRelatedParties |
| 1587 |
Long-term bank loans (including current portion) |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Borrowings |
| 1588 |
Guarantee deposits |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NoncurrentDepositsFromCustomers |
| 1589 |
Financial liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:FinancialLiabilitiesAtAmortisedCost |
| 1590 |
1167 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsInformationOnAssetsAndLiabilitiesDenominatedInForeignCurrenciesWhoseValuesWouldBeMateriallyAffectedByExchan_Xe |
| 1591 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1592 |
Types of risks [axis] |
Axis |
|
|
ifrs-full:TypesOfRisksAxis |
| 1593 |
Risks [member] |
Member |
|
|
ifrs-full:TypesOfRisksMember |
| 1594 |
Currency Risk [member] |
Member |
|
|
ifrs-full:CurrencyRiskMember |
| 1595 |
Currency [Axis] |
Axis |
|
|
srt:CurrencyAxis |
| 1596 |
All Currencies [Domain] |
Member |
|
|
currency:AllCurrenciesDomain |
| 1597 |
US$ [member] |
Member |
|
|
currency:USD |
| 1598 |
JPY [member] |
Member |
|
|
currency:JPY |
| 1599 |
RMB [member] |
Member |
|
|
currency:CNY |
| 1600 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 1601 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 1602 |
Financial Asset [member] |
Member |
|
|
imos:FinancialAssetMember |
| 1603 |
Categories of financial liabilities [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialLiabilitiesAxis |
| 1604 |
Financial liabilities, category [member] |
Member |
|
|
ifrs-full:FinancialLiabilitiesCategoryMember |
| 1605 |
Financial Liability [member] |
Member |
|
|
imos:FinancialLiabilityMember |
| 1606 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1607 |
Assets denominated in foreign currencies |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1608 |
Liabilities denominated in foreign currencies |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:FinancialLiabilities |
| 1609 |
Exchange rate |
Concept (Decimal) |
As Of |
|
ifrs-full:ClosingForeignExchangeRate |
| 1610 |
1168 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsAdditionalInformation |
| 1611 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1612 |
Types of risks [axis] |
Axis |
|
|
ifrs-full:TypesOfRisksAxis |
| 1613 |
Risks [member] |
Member |
|
|
ifrs-full:TypesOfRisksMember |
| 1614 |
General increase or decrease of 100 basis points (1%) in interest rates [member] |
Member |
|
|
ifrs-full:InterestRateRiskMember |
| 1615 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1616 |
Realized and unrealized gain and loss arising from significant foreign exchange variation |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss |
| 1617 |
Estimated decrease or increase in the Group's profit and equity based on an increase or decrease in the interest rates |
Concept (Monetary) |
As Of |
|
ifrs-full:RiskExposureAssociatedWithInstrumentsSharingCharacteristic |
| 1618 |
Financial instruments measured at fair value |
Concept (Monetary) |
As Of |
Debit |
imos:FinancialInstrumentsMeasuredAtFairValue |
| 1619 |
Non financial instruments measured at fair value |
Concept (Monetary) |
As Of |
Debit |
imos:NonFinancialInstrumentsMeasuredAtFairValue |
| 1620 |
Movement of financial instruments |
Concept (Monetary) |
As Of |
Debit |
imos:MovementOfLevel3FinancialInstruments |
| 1621 |
1169 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsDetailsOfExposureToCurrencyRiskArisingFromRecognizedMonetaryAssetsOrLiabilitiesDenominatedInACurrencyOtherT_Xd |
| 1622 |
Disclosure of nature and extent of risks arising from financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable |
| 1623 |
Types of risks [axis] |
Axis |
|
|
ifrs-full:TypesOfRisksAxis |
| 1624 |
Risks [member] |
Member |
|
|
ifrs-full:TypesOfRisksMember |
| 1625 |
Currency Risk [member] |
Member |
|
|
ifrs-full:CurrencyRiskMember |
| 1626 |
Concentration risk by type [Axis] |
Axis |
|
|
ifrs-full:ConcentrationsOfRiskAxis |
| 1627 |
Concentrations of risk [member] |
Member |
|
|
ifrs-full:ConcentrationsOfRiskMember |
| 1628 |
Profit and Loss [member] |
Member |
|
|
imos:ProfitAndLossMember |
| 1629 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1630 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1631 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1632 |
Financial liabilities, class [member] |
Member |
|
|
ifrs-full:FinancialLiabilitiesMember |
| 1633 |
Currency [Axis] |
Axis |
|
|
srt:CurrencyAxis |
| 1634 |
All Currencies [Domain] |
Member |
|
|
currency:AllCurrenciesDomain |
| 1635 |
US$ [member] |
Member |
|
|
currency:USD |
| 1636 |
JPY [member] |
Member |
|
|
currency:JPY |
| 1637 |
RMB [member] |
Member |
|
|
currency:CNY |
| 1638 |
Disclosure of nature and extent of risks arising from financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems |
| 1639 |
Change in exchange rate |
Concept (Percent) |
As Of |
|
imos:RiskExposureAssociatedWithInstrumentsSharingCharacteristicPercentageChangeInRisk |
| 1640 |
Effect of change in exchange rate |
Concept (Monetary) |
As Of |
|
ifrs-full:RiskExposureAssociatedWithInstrumentsSharingCharacteristic |
| 1641 |
1170 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Loss Rate Methodology (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfLossRateMethodology |
| 1642 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1643 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1644 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1645 |
Contract assets [member] |
Member |
|
|
ifrs-full:ContractAssetsMember |
| 1646 |
Accounts receivable including related parties [member] |
Member |
|
|
imos:AccountsReceivableIncludingRelatedPartiesMember |
| 1647 |
Other receivable including related parties [member] |
Member |
|
|
imos:OtherReceivableIncludingRelatedPartiesMember |
| 1648 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1649 |
Expected loss rate |
Concept (Percent) |
As Of |
|
ifrs-full:ExpectedCreditLossRate |
| 1650 |
Total carrying amount |
Concept (Monetary) |
As Of |
Debit |
imos:CarryingValueOfNetAssets |
| 1651 |
Loss allowance |
Concept (Monetary) |
For Period |
Credit |
imos:LossAllowance |
| 1652 |
1171 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfMovementsInRelationToLossAllowanceForContractAssetsAccountsReceivableAndOtherReceivables |
| 1653 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1654 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1655 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1656 |
Contract assets [member] |
Member |
|
|
ifrs-full:ContractAssetsMember |
| 1657 |
Accounts receivable including related parties [member] |
Member |
|
|
imos:AccountsReceivableIncludingRelatedPartiesMember |
| 1658 |
Other receivable including related parties [member] |
Member |
|
|
imos:OtherReceivableIncludingRelatedPartiesMember |
| 1659 |
Effect of overlay approach reclassification [axis] |
Axis |
|
|
ifrs-full:EffectOfOverlayApproachReclassificationAxis |
| 1660 |
In accordance with IFRS 9 [member] |
Member |
|
|
ifrs-full:InAccordanceWithIFRS9Member |
| 1661 |
IFRS 9 [member] |
Member |
|
|
imos:IFRS9Member |
| 1662 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1663 |
Financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1664 |
Financial assets beginning balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1665 |
Adjustments for applying new standards |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseDueToApplicationOfNewAccountingGuidance |
| 1666 |
Provision for impairment loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ImpairmentLoss |
| 1667 |
Reversal of impairment loss |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ReversalOfImpairmentLoss |
| 1668 |
Financial assets ending balance |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1669 |
1172 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Investments Financial Assets At Amortized Cost (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfInvestmentsFinancialAssetsAtAmortizedCost |
| 1670 |
Disclosure of fair value financial assets amortised cost [table] |
Table |
* |
* |
imos:DisclosureOfFairValueFinancialAssetsAmortisedCostTable |
| 1671 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1672 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 1673 |
Twelve months [member] |
Member |
|
|
imos:TwelveMonthsMember |
| 1674 |
Disclosure of fair value financial assets amortised cost [line items] |
LineItems |
|
|
imos:DisclosureOfFairValueFinancialAssetsAmortisedCostLineItems |
| 1675 |
Financial assets at amortized cost Bank deposits |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtAmortisedCost |
| 1676 |
1173 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsMaturityProfileOfNonderivativeFinancialLiabilitiesBasedOnContractedUndiscountedPayments |
| 1677 |
Disclosure of maturity analysis for non-derivative financial liabilities [table] |
Table |
* |
* |
ifrs-full:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable |
| 1678 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1679 |
Aggregated time bands [member] |
Member |
|
|
ifrs-full:AggregatedTimeBandsMember |
| 1680 |
Within 1 year [member] |
Member |
|
|
ifrs-full:NotLaterThanOneYearMember |
| 1681 |
1-5 years [member] |
Member |
|
|
ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember |
| 1682 |
Over 5 years [member] |
Member |
|
|
ifrs-full:LaterThanFiveYearsMember |
| 1683 |
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems |
| 1684 |
Short-term bank loans |
Concept (Monetary) |
As Of |
Credit |
imos:ShorttermLoansUndiscountedCashFlows |
| 1685 |
Long-term bank loans (including current portion) |
Concept (Monetary) |
As Of |
Credit |
imos:LongtermLoansUndiscountedCashFlows |
| 1686 |
Accounts payable and payables to contractors and equipment suppliers (including related parties) |
Concept (Monetary) |
As Of |
Credit |
imos:AccountsPayableAndPayablesToContractorsAndEquipmentSuppliersUndiscountedCashFlows |
| 1687 |
Other payables (including related parties) |
Concept (Monetary) |
As Of |
Credit |
imos:OtherPayablesUndiscountedCashFlows |
| 1688 |
Lease obligations payable |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:GrossLeaseLiabilities |
| 1689 |
Guarantee deposits |
Concept (Monetary) |
As Of |
Credit |
imos:GuaranteesDepositsUndiscountedCashFlows |
| 1690 |
Total |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:NonderivativeFinancialLiabilitiesUndiscountedCashFlows |
| 1691 |
1174 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Natures of Assets and Liabilities (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfNaturesOfAssetsAndLiabilities |
| 1692 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1693 |
Levels of fair value hierarchy [axis] |
Axis |
|
|
ifrs-full:LevelsOfFairValueHierarchyAxis |
| 1694 |
All levels of fair value hierarchy [member] |
Member |
|
|
ifrs-full:AllLevelsOfFairValueHierarchyMember |
| 1695 |
Level 3 [member] |
Member |
|
|
ifrs-full:Level3OfFairValueHierarchyMember |
| 1696 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1697 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1698 |
Foreign partnership interest [member] |
Member |
|
|
imos:ForeignPartnershipInterestMember |
| 1699 |
Foreign unlisted stocks [member] |
Member |
|
|
imos:ForeignUnlistedStocksMember |
| 1700 |
Measurement [axis] |
Axis |
|
|
ifrs-full:MeasurementAxis |
| 1701 |
Aggregated measurement [member] |
Member |
|
|
ifrs-full:AggregatedMeasurementMember |
| 1702 |
Recurring fair value measurement [member] |
Member |
|
|
ifrs-full:RecurringFairValueMeasurementMember |
| 1703 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1704 |
Financial assets at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss |
| 1705 |
Financial assets at fair value through other comprehensive income |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome |
| 1706 |
Financial assets at fair value |
Concept (Monetary) |
For Period |
Credit |
imos:FinancialAssetsAtFairValueAdjustments |
| 1707 |
1175 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Movements of Level 3 (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfMovementsOfLevel3 |
| 1708 |
Disclosure of detailed information about financial instruments [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialInstrumentsTable |
| 1709 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1710 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1711 |
Debt instruments [member] |
Member |
|
|
imos:DebtInstrumentsMember |
| 1712 |
Equity instruments [member] |
Member |
|
|
imos:EquityInstrumentsMember |
| 1713 |
Disclosure of detailed information about financial instruments [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialInstrumentsLineItems |
| 1714 |
Movement of financial instruments beginning balance |
Concept (Monetary) |
As Of |
Debit |
imos:MovementOfLevel3FinancialInstruments |
| 1715 |
Effects on initial application of IFRS 9 |
Concept (Monetary) |
For Period |
Credit |
imos:IncreaseDecreaseInitialEffectByAdoptionOfifrs9 |
| 1716 |
Gains or losses recognized in profit or loss Recorded as non-operating income (expenses) |
Concept (Monetary) |
For Period |
Credit |
imos:GainsOrLossesRecognizedInProfitOrLossRecordedAsNonOperatingIncomeExpenses |
| 1717 |
Gains or losses recognized in other comprehensive income |
Concept (Monetary) |
For Period |
Credit |
imos:GainsOrLossesRecognizedInOtherComprehensiveIncome |
| 1718 |
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income |
Concept (Monetary) |
For Period |
|
imos:UnrealizedGainsLossesValuationOfFinancialAssetsAtFairValueThroughOtherComprehensiveIncome |
| 1719 |
Movement of financial instruments ending balance |
Concept (Monetary) |
As Of |
Debit |
imos:MovementOfLevel3FinancialInstruments |
| 1720 |
1176 - Disclosure - Financial Risk Management and Fair Values of Financial Instruments - Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level Fair Value Measurement (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfQualitativeInformationAndSensitivityAnalysisOfChangesInSignificantUnobservableInputsUnderValuation_Xf |
| 1721 |
Disclosure of significant unobservable inputs used in fair value measurement of equity [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable |
| 1722 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1723 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1724 |
Non derivative equity instruments [member] |
Member |
|
|
imos:NonderivativeEquityInstrumentsMember |
| 1725 |
Non derivative debt instruments [member] |
Member |
|
|
imos:NonderivativeDebtInstrumentsMember |
| 1726 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1727 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1728 |
Foreign unlisted stocks [member] |
Member |
|
|
imos:ForeignUnlistedStocksMember |
| 1729 |
Foreign partnership interest [member] |
Member |
|
|
imos:ForeignPartnershipInterestMember |
| 1730 |
Valuation techniques used in fair value measurement [axis] |
Axis |
|
|
ifrs-full:ValuationTechniquesUsedInFairValueMeasurementAxis |
| 1731 |
Valuation techniques [member] |
Member |
|
|
ifrs-full:ValuationTechniquesMember |
| 1732 |
Price book value multiple [member] |
Member |
|
|
imos:PriceBookValueMultipleMember |
| 1733 |
Enter prise value EBITDA multiple [member] |
Member |
|
|
imos:EnterPriseValueEBITDAMultipleMember |
| 1734 |
Discount for lack of marketability [member] |
Member |
|
|
imos:DiscountForLackOfMarketabilityMember |
| 1735 |
Discount rate [member] |
Member |
|
|
imos:DiscountRateMember |
| 1736 |
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems |
| 1737 |
Fair value |
Concept (Monetary) |
As Of |
Debit |
imos:FairValueFinancialInstruments |
| 1738 |
Valuation technique |
Concept (Text/String) |
For Period |
|
imos:ValuationTechnique |
| 1739 |
Range (weighted average method) |
Concept (Percent) |
For Period |
|
imos:WeightedAverageInterestRateOfFinancialInstrument |
| 1740 |
Relationship of inputs to fair value |
Concept (Text/String) |
For Period |
|
imos:RelationshipOfInputsToFairValue |
| 1741 |
1177 - Disclosure - Financial Risk Management And Fair Values Of Financial Instruments - Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialRiskManagementAndFairValuesOfFinancialInstrumentsSummaryOfEffectOfProfitOrLossOrOfOtherComprehensiveIncomeFromFinancialAssetsCategorized |
| 1742 |
Disclosure of significant unobservable inputs used in fair value measurement of equity [table] |
Table |
* |
* |
ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable |
| 1743 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 1744 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 1745 |
Financial instruments at fair value through other comprehensive income [member] |
Member |
|
|
imos:FinancialInstrumentsAtFairValueThroughOtherComprehensiveIncomeMember |
| 1746 |
Classes of financial instruments [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialInstrumentsAxis |
| 1747 |
Financial instruments, class [member] |
Member |
|
|
ifrs-full:ClassesOfFinancialInstrumentsMember |
| 1748 |
Foreign unlisted stocks [member] |
Member |
|
|
imos:ForeignUnlistedStocksMember |
| 1749 |
Valuation techniques used in fair value measurement [axis] |
Axis |
|
|
ifrs-full:ValuationTechniquesUsedInFairValueMeasurementAxis |
| 1750 |
Valuation techniques [member] |
Member |
|
|
ifrs-full:ValuationTechniquesMember |
| 1751 |
Price book value multiple [member] |
Member |
|
|
imos:PriceBookValueMultipleMember |
| 1752 |
Enter prise value EBITDA multiple [member] |
Member |
|
|
imos:EnterPriseValueEBITDAMultipleMember |
| 1753 |
Discount for lack of marketability [member] |
Member |
|
|
imos:DiscountForLackOfMarketabilityMember |
| 1754 |
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems |
| 1755 |
Favorable Changes |
Concept (Monetary) |
For Period |
Credit |
imos:FavorableChangesInFairValue |
| 1756 |
Unfavorable Changes In Fair Value |
Concept (Monetary) |
For Period |
Credit |
imos:UnfavorableChangesInFairValue |
| 1757 |
1178 - Disclosure - Share-based Payments - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSharebasedPaymentsAdditionalInformation |
| 1758 |
Disclosure of terms and conditions of share-based payment arrangement [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable |
| 1759 |
Types of share-based payment arrangements [axis] |
Axis |
|
|
ifrs-full:TypesOfSharebasedPaymentArrangementsAxis |
| 1760 |
Share-based payments [Member] |
Member |
|
|
ifrs-full:SharebasedPaymentArrangementsMember |
| 1761 |
Restricted Shares [member] |
Member |
|
|
imos:RestrictedSharesMember |
| 1762 |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems |
| 1763 |
Shares available for issuance |
Concept (Shares) |
For Period |
|
imos:SharesAvailableForFutureIssuance |
| 1764 |
Par value |
Concept (Share) |
As Of |
|
ifrs-full:ParValuePerShare |
| 1765 |
Granting price |
Concept (Share) |
For Period |
|
imos:GrantPriceOfShareOptionsGrantedInSharebasedPaymentArrangement |
| 1766 |
Number of shares issued |
Concept (Decimal) |
For Period |
|
ifrs-full:NumberOfInstrumentsGrantedInSharebasedPaymentArrangement |
| 1767 |
Compensation expenses |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees |
| 1768 |
1179 - Disclosure - Share-based Payments - Years of Service and Performance Conditions of Restricted Shares (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSharebasedPaymentsYearsOfServiceAndPerformanceConditionsOfRestrictedShares |
| 1769 |
Disclosure of terms and conditions of share-based payment arrangement [table] |
Table |
* |
* |
ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable |
| 1770 |
Maturity [axis] |
Axis |
|
|
ifrs-full:MaturityAxis |
| 1771 |
Aggregated time bands [member] |
Member |
|
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ifrs-full:AggregatedTimeBandsMember |
| 1772 |
Within 1 year [member] |
Member |
|
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ifrs-full:NotLaterThanOneYearMember |
| 1773 |
1-2 years [member] |
Member |
|
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ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember |
| 1774 |
2-3 years [member] |
Member |
|
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ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember |
| 1775 |
Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems |
| 1776 |
Years of service following the receipt of restricted shares |
Concept (Text/String) |
For Period |
|
imos:YearsOfServiceFollowingReceiptOfRestrictedShares |
| 1777 |
Grade of performance appraisal |
Concept (Text/String) |
For Period |
|
imos:GradeOfPerformanceAppraisal |
| 1778 |
Compliance of terms agreed by the staff and the Company |
Concept (Text/String) |
For Period |
|
imos:ComplianceOfTermsAgreedByStaffAndCompany |
| 1779 |
Vesting ratio of numbers of restricted shares received |
Concept (Percent) |
For Period |
|
imos:VestingRatioOfNumbersOfRestrictedSharesReceived |
| 1780 |
1180 - Disclosure - Capital Management - Percentages of Liabilities to Assets Ratio Used for Monitoring Capital (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureCapitalManagementPercentagesOfLiabilitiesToAssetsRatioUsedForMonitoringCapital |
| 1781 |
Implied Table |
Table |
* |
* |
implied:Table |
| 1782 |
Disclosure of objectives, policies and processes for managing capital [abstract] |
Abstract |
|
|
ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract |
| 1783 |
Total liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:Liabilities |
| 1784 |
Total assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Assets |
| 1785 |
Liabilities to assets ratio |
Concept (Percent) |
As Of |
|
imos:LiabilitiesToAssetsRatio |
| 1786 |
1181 - Disclosure - Significant Events After the Reporting Periods - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureSignificantEventsAfterTheReportingPeriodsAdditionalInformation |
| 1787 |
Disclosure of Events After Reporting Period [table] |
Table |
* |
* |
imos:DisclosureOfEventsAfterReportingPeriodTable |
| 1788 |
Non-adjusting events after reporting period [axis] |
Axis |
|
|
ifrs-full:NonadjustingEventsAfterReportingPeriodAxis |
| 1789 |
Non-adjusting events after reporting period [member] |
Member |
|
|
ifrs-full:NonadjustingEventsMember |
| 1790 |
Disposal of major subsidiary [member] |
Member |
|
|
ifrs-full:DisposalOfMajorSubsidiaryMember |
| 1791 |
Associates [axis] |
Axis |
|
|
ifrs-full:SignificantInvestmentsInAssociatesAxis |
| 1792 |
Entity's total for associates [member] |
Member |
|
|
ifrs-full:EntitysTotalForAssociatesMember |
| 1793 |
JMC ELECTRONICS CO., LTD. [member] |
Member |
|
|
imos:JMCELECTRONICSCOLTDMember |
| 1794 |
Disclosure of events after reporting period [Line Items] |
LineItems |
|
|
imos:DisclosureOfEventsAfterReportingPeriodLineItems |
| 1795 |
Number of common shares disposed |
Concept (Shares) |
For Period |
|
imos:NumberOfSaleOfOrdinaryShares |
| 1796 |
Percentage of disposal of equity investment in associate |
Concept (Percent) |
For Period |
|
imos:PercentageOfDisposalOfEquityInvestmentInAssociate |
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Gain on disposal of investment in associates |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:GainsOnDisposalsOfInvestments |
| 1798 |
1182 - Disclosure - Financial Statements Schedule: Valuation and Qualifying Accounts (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialStatementsScheduleValuationAndQualifyingAccounts |
| 1799 |
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Table] |
Table |
* |
* |
srt:ValuationAndQualifyingAccountsDisclosureTable |
| 1800 |
Valuation Allowances And Reserves Type [Axis] |
Axis |
|
|
imos:ValuationAllowancesAndReservesTypeAxis |
| 1801 |
Valuation Allowances And Reserves Type [member] |
Member |
|
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imos:ValuationAllowancesAndReservesType1Member |
| 1802 |
Allowance for Impairment of property, plant and equipment [member] |
Member |
|
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imos:AllowanceForImpairmentOfPlantPropertyAndEquipmentMember |
| 1803 |
Allowance for Impairment of Obsolescence and Decline in Market Value of Inventories [Member] |
Member |
|
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imos:AllowanceForImpairmentOfObsolescenceAndDeclineInMarketValueOfInventoriesMember |
| 1804 |
Allowance for impairment of accounts receivable [member] |
Member |
|
|
imos:AllowanceForImpairmentOfAccountsReceivableMember |
| 1805 |
Loss allowance for accounts receivable [member] |
Member |
|
|
imos:LossAllowanceForAccountsReceivableMember |
| 1806 |
Disclosure of details of valuation and qualifying accounts [Line Items] |
LineItems |
|
|
srt:ValuationAndQualifyingAccountsDisclosureLineItems |
| 1807 |
January 1 |
Concept (Monetary) |
As Of |
Credit |
imos:ValuationAllowancesAndReserves |
| 1808 |
Additions charged to expense |
Concept (Monetary) |
For Period |
Credit |
imos:ValuationAllowancesAndReservesChargedToExpense |
| 1809 |
Deduction/Write-offs |
Concept (Monetary) |
For Period |
Debit |
imos:ValuationAllowancesAndReservesDeductions |
| 1810 |
Exchange difference on translations of foreign financial statement |
Concept (Monetary) |
For Period |
Credit |
imos:ValuationAllowancesAndReservesExchangeDifferenceOnTranslationsOfForeignFinancialStatement |
| 1811 |
Non-current assets held for sale |
Concept (Monetary) |
For Period |
Debit |
imos:ValuationAllowancesAndReservesNoncurrentAssetsHeldForSale |
| 1812 |
December 31 |
Concept (Monetary) |
As Of |
Credit |
imos:ValuationAllowancesAndReserves |
| 1813 |
1183 - Disclosure - Financial Statements Schedule: Valuation and Qualifying Accounts (Parenthetical) (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureFinancialStatementsScheduleValuationAndQualifyingAccountsParenthetical |
| 1814 |
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Table] |
Table |
* |
* |
srt:ValuationAndQualifyingAccountsDisclosureTable |
| 1815 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1816 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1817 |
Increase (decrease) due to changes in accounting policy required by IFRSs [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 1818 |
Valuation Allowances And Reserves Type [Axis] |
Axis |
|
|
imos:ValuationAllowancesAndReservesTypeAxis |
| 1819 |
Valuation Allowances And Reserves Type [member] |
Member |
|
|
imos:ValuationAllowancesAndReservesType1Member |
| 1820 |
Loss allowance for accounts receivable [member] |
Member |
|
|
imos:LossAllowanceForAccountsReceivableMember |
| 1821 |
Disclosure of details of valuation and qualifying accounts [Line Items] |
LineItems |
|
|
srt:ValuationAndQualifyingAccountsDisclosureLineItems |
| 1822 |
Loss allowance for accounts receivable |
Concept (Monetary) |
As Of |
Credit |
imos:ValuationAllowancesAndReserves |
| 1823 |
1184 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39AdditionalInformation |
| 1824 |
Disclosure of initial application of standards or interpretations [table] |
Table |
* |
* |
ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable |
| 1825 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1826 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1827 |
Increase (decrease) due to changes in accounting policy required by IFRSs [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 1828 |
Categories of related parties [axis] |
Axis |
|
|
ifrs-full:CategoriesOfRelatedPartiesAxis |
| 1829 |
Entity's total for related parties [member] |
Member |
|
|
ifrs-full:EntitysTotalForRelatedPartiesMember |
| 1830 |
VIGOUR TECHNOLOGY Corporation [member] |
Member |
|
|
imos:VigourTechnologyCorporationMember |
| 1831 |
Disclosure of initial application of standards or interpretations [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems |
| 1832 |
Contract assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:ContractAssets |
| 1833 |
Accounts receivable |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TradeReceivables |
| 1834 |
Other receivables |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherReceivables |
| 1835 |
Other receivables-related parties |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties |
| 1836 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 1837 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:DeferredTaxAssets |
| 1838 |
Impairment loss of investments |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:ImpairmentLossRecognisedInProfitOrLoss |
| 1839 |
1185 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Summary of Carrying Amount of Financial Assets Transferred (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39SummaryOfCarryingAmountOfFinancialAssetsTransferred |
| 1840 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1841 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1842 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1843 |
Increase (decrease) due to changes in accounting policy required by IFRSs [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 1844 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 1845 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 1846 |
Transferred into and measured at fair value through profit or loss [member] |
Member |
|
|
imos:TransferredIntoAndMeasuredAtFairValueThroughProfitOrLossMember |
| 1847 |
Transferred into and measured at fair value through other comprehensive income [member] |
Member |
|
|
imos:TransferredIntoAndMeasuredAtFairValueThroughOtherComprehensiveIncomeMember |
| 1848 |
Transfer into and measured at amortized cost [member] |
Member |
|
|
imos:TransferIntoAndMeasuredAtAmortizedCostMember |
| 1849 |
Effect of overlay approach reclassification [axis] |
Axis |
|
|
ifrs-full:EffectOfOverlayApproachReclassificationAxis |
| 1850 |
In accordance with IFRS 9 [member] |
Member |
|
|
ifrs-full:InAccordanceWithIFRS9Member |
| 1851 |
IAS 39 [member] |
Member |
|
|
imos:IAS39Member |
| 1852 |
IFRS 9 [member] |
Member |
|
|
imos:IFRS9Member |
| 1853 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1854 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1855 |
Financial assets at fair value, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsAtFairValueMember |
| 1856 |
Impairment loss adjustment [member] |
Member |
|
|
imos:ImpairmentLossAdjustmentMember |
| 1857 |
Income tax adjustment [member] |
Member |
|
|
imos:IncomeTaxAdjustmentMember |
| 1858 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1859 |
Measured at cost |
Concept (Monetary) |
As Of |
Debit |
imos:FinancialAssetsMeasuredAtCost |
| 1860 |
Measured at fair value through profit or loss |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss |
| 1861 |
Measured at fair value through other comprehensive income |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
| 1862 |
Other financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherFinancialAssets |
| 1863 |
Measured at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtAmortisedCost |
| 1864 |
Financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssets |
| 1865 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 1866 |
Other equity interest |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherEquityInterest |
| 1867 |
1186 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Summary of Carrying Amount of Financial Assets Transferred (Parenthetical) (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39SummaryOfCarryingAmountOfFinancialAssetsTransferredParenthetical |
| 1868 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1869 |
Categories of financial assets [axis] |
Axis |
|
|
ifrs-full:CategoriesOfFinancialAssetsAxis |
| 1870 |
Financial assets, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsCategoryMember |
| 1871 |
Financial assets at fair value through other comprehensive income, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember |
| 1872 |
Financial assets at fair value through profit or loss, category [member] |
Member |
|
|
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember |
| 1873 |
Effect of overlay approach reclassification [axis] |
Axis |
|
|
ifrs-full:EffectOfOverlayApproachReclassificationAxis |
| 1874 |
In accordance with IFRS 9 [member] |
Member |
|
|
ifrs-full:InAccordanceWithIFRS9Member |
| 1875 |
IAS 39 [member] |
Member |
|
|
imos:IAS39Member |
| 1876 |
IFRS 9 [member] |
Member |
|
|
imos:IFRS9Member |
| 1877 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1878 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1879 |
Increase (decrease) due to changes in accounting policy required by IFRSs [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember |
| 1880 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1881 |
Other financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:OtherFinancialAssets |
| 1882 |
Financial assets at amortized cost |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAtAmortisedCost |
| 1883 |
Available-for-sale financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:FinancialAssetsAvailableforsale |
| 1884 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 1885 |
Other equity interest |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherEquityInterest |
| 1886 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredTaxLiabilities |
| 1887 |
1187 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Summary of Significant Accounts (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39SummaryOfSignificantAccounts |
| 1888 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1889 |
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] |
Axis |
|
|
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 1890 |
Carrying amount [member] |
Member |
|
|
ifrs-full:CarryingAmountMember |
| 1891 |
Gross carrying amount [member] |
Member |
|
|
ifrs-full:GrossCarryingAmountMember |
| 1892 |
Allowance for impairment losses [member] |
Member |
|
|
ifrs-full:AccumulatedImpairmentMember |
| 1893 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1894 |
Available-for-sale financial assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:NoncurrentFinancialAssetsAvailableforsale |
| 1895 |
1188 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Aging of Accounts Receivable which are Past Due But Not Impaired (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39AgingOfAccountsReceivableWhichArePastDueButNotImpaired |
| 1896 |
Disclosure of financial assets that are either past due or impaired [table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable |
| 1897 |
Past due status [axis] |
Axis |
|
|
ifrs-full:PastDueStatusAxis |
| 1898 |
Past due status [member] |
Member |
|
|
ifrs-full:PastDueStatusMember |
| 1899 |
Within 1 month [member] |
Member |
|
|
ifrs-full:NotLaterThanOneMonthMember |
| 1900 |
1 - 2 months [member] |
Member |
|
|
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember |
| 1901 |
2 - 3 months [member] |
Member |
|
|
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember |
| 1902 |
3 - 4 months [member] |
Member |
|
|
ifrs-full:LaterThanThreeMonthsAndNotLaterThanFourMonthsMember |
| 1903 |
Over 4 months [member] |
Member |
|
|
ifrs-full:LaterThanFourMonthsMember |
| 1904 |
Impairment of financial assets [axis] |
Axis |
|
|
ifrs-full:ImpairmentOfFinancialAssetsAxis |
| 1905 |
Entity's total for impairment of financial assets [member] |
Member |
|
|
ifrs-full:EntitysTotalForImpairmentOfFinancialAssetsMember |
| 1906 |
Financial assets past due but not impaired [member] |
Member |
|
|
ifrs-full:FinancialAssetsPastDueButNotImpairedMember |
| 1907 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1908 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1909 |
Accounts receivable [member] |
Member |
|
|
imos:AccountsReceivable1Member |
| 1910 |
Disclosure of financial assets that are either past due or impaired [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems |
| 1911 |
Accounts and notes receivable |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:CurrentTradeReceivables |
| 1912 |
1189 - Disclosure - Effects on Initial Application of IFRS 9 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 39 - Movements in Allowance for Impairment of Accounts and Other Receivables (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS9AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS39MovementsInAllowanceForImpairmentOfAccountsAndOtherReceivab_Xc |
| 1913 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1914 |
Classes of financial assets [axis] |
Axis |
|
|
ifrs-full:ClassesOfFinancialAssetsAxis |
| 1915 |
Financial assets, class [member] |
Member |
|
|
ifrs-full:FinancialAssetsMember |
| 1916 |
Other receivables [member] |
Member |
|
|
imos:OtherCurrentReceivablesMember |
| 1917 |
Accounts receivable [member] |
Member |
|
|
imos:AccountsReceivable1Member |
| 1918 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1919 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets |
| 1920 |
Beginning balance |
Concept (Monetary) |
As Of |
Credit |
imos:AllowanceForImpairmentOfOtherReceivablesCurrent |
| 1921 |
Reversal of allowance for impairment losses |
Concept (Monetary) |
For Period |
|
ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets |
| 1922 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets |
| 1923 |
Ending balance |
Concept (Monetary) |
As Of |
Credit |
imos:AllowanceForImpairmentOfOtherReceivablesCurrent |
| 1924 |
1190 - Disclosure - Effects on Initial Application of IFRS 15 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 18 - Impact and Description on Consolidated Statement of Financial Position and Statement of Comprehensive Income (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS15AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS18ImpactAndDescriptionOnConsolidatedStatementOfFinancialPosi_Xb |
| 1925 |
Disclosure of Financial Assets [Table] |
Table |
* |
* |
ifrs-full:DisclosureOfFinancialAssetsTable |
| 1926 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1927 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1928 |
IFRS 15 [member] |
Member |
|
|
imos:IFRS15Member |
| 1929 |
Previously stated [member] |
Member |
|
|
ifrs-full:PreviouslyStatedMember |
| 1930 |
Increase (decrease) due to changes in accounting policy [member] |
Member |
|
|
ifrs-full:FinancialEffectOfChangesInAccountingPolicyMember |
| 1931 |
Disclosure of financial assets [Line Items] |
LineItems |
|
|
ifrs-full:DisclosureOfFinancialAssetsLineItems |
| 1932 |
Contract assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:ContractAssets |
| 1933 |
Inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Inventories |
| 1934 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:DeferredTaxAssets |
| 1935 |
Contract liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ContractLiabilities |
| 1936 |
Receipts in advance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:CurrentAdvances |
| 1937 |
Current provisions |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherShorttermProvisions |
| 1938 |
Current refund liabilities |
Concept (Monetary) |
As Of |
Credit |
imos:CurrentRefundLiabilities |
| 1939 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 1940 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 1941 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfSales |
| 1942 |
Operating expenses |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:OtherOperatingIncomeExpense |
| 1943 |
Other non-operating income (expenses), net |
Concept (Monetary) |
For Period |
Credit |
imos:OtherNonOperatingIncomeExpense1 |
| 1944 |
Income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxExpenseContinuingOperations |
| 1945 |
Profit for the year |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:ProfitLoss |
| 1946 |
Earnings per share (in dollars) |
Abstract |
|
|
ifrs-full:EarningsPerShareAbstract |
| 1947 |
Basic |
Concept (Share) |
For Period |
|
ifrs-full:BasicEarningsLossPerShare |
| 1948 |
Diluted |
Concept (Share) |
For Period |
|
ifrs-full:DilutedEarningsLossPerShare |
| 1949 |
1191 - Disclosure - Effects on Initial Application of IFRS 15 and Information for the Years Ended December 31, 2016 and 2017 in Conformity With IAS 18 - Additional Information (Detail) |
Network |
* |
* |
http://imetrix.edgar-online.com/taxonomy/role/DisclosureEffectsOnInitialApplicationOfIFRS15AndInformationForTheYearsEndedDecember312016And2017InConformityWithIAS18AdditionalInformation |
| 1950 |
Disclosure of initial application of standards or interpretations [table] |
Table |
* |
* |
ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable |
| 1951 |
Retrospective application and retrospective restatement [axis] |
Axis |
|
|
ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis |
| 1952 |
Currently stated [member] |
Member |
|
|
ifrs-full:RestatedMember |
| 1953 |
Increase (decrease) due to application of IFRS 15 [member] |
Member |
|
|
ifrs-full:IncreaseDecreaseDueToApplicationOfIFRS15Member |
| 1954 |
Products and services [axis] |
Axis |
|
|
ifrs-full:ProductsAndServicesAxis |
| 1955 |
Products and services [member] |
Member |
|
|
ifrs-full:ProductsAndServicesMember |
| 1956 |
Customized products [member] |
Member |
|
|
imos:CustomizedProductsMember |
| 1957 |
Disclosure of initial application of standards or interpretations [line items] |
LineItems |
|
|
ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems |
| 1958 |
Retained earnings |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:RetainedEarnings |
| 1959 |
Inventories |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:Inventories |
| 1960 |
Contract assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:ContractAssets |
| 1961 |
Provision for sales allowance |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:OtherShorttermProvisions |
| 1962 |
Deferred tax assets |
Concept (Monetary) |
As Of |
Debit |
ifrs-full:DeferredTaxAssets |
| 1963 |
Deferred tax liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:DeferredTaxLiabilities |
| 1964 |
Revenue |
Concept (Monetary) |
For Period |
Credit |
ifrs-full:Revenue |
| 1965 |
Cost of revenue |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:CostOfSales |
| 1966 |
Expected credit loss |
Concept (Monetary) |
For Period |
Debit |
imos:ExpectedCreditLossRecognised |
| 1967 |
Foreign exchange loss |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:NetForeignExchangeLoss |
| 1968 |
Income tax expense |
Concept (Monetary) |
For Period |
Debit |
ifrs-full:IncomeTaxExpenseContinuingOperations |
| 1969 |
Contract liabilities |
Concept (Monetary) |
As Of |
Credit |
ifrs-full:ContractLiabilities |