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Basis of preparation of financial statements and principal accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2019
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Summary of Ownership Interests in Subsidiaries | Subsidiaries included in the consolidated financial statements:
|  |  |  |  |  |  |  | Percentage of Ownership (%) |
|  |  |  |  |  |  |  | December 31, |
Name of investor |  | Name of investee |  | Main businesses |  | Location |  | 2018 |  |  | 2019 |
The Company |  | ChipMOS U.S.A., Inc. (“ChipMOS USA”) |  | Research, development and marketing of semiconductors, circuits, and electronic related products |  | San Jose, USA |  |  | 100 |  |  |  | 100 |
The Company |  | ChipMOS BVI |  | Holding company |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |
Estimated Useful Life for Depreciation of Individual Assets |
Buildings |  | 5 to 51 years
Machinery and equipment |  | 2 to 8 years
Tools |  | 2 to 4 years
Others |  | 2 to 6 years
Information About Differences Between Operating Lease Commitments And Lease Liabilities | The reconciliation between operating lease commitments for the remaining lease payments under IAS 17 and lease liabilities recognized as of January 1, 2019, measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate is as follows:
|  | NT$000 |
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018 |  |  | 320,214 |
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018 |  |  | 17,792 |
Less: Short-term leases |  |  | (28,121 | )
Add: Adjustments as a result of a different treatment of extension and termination options |  |  | 874,298 |
Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019 |  |  | 1,184,183 |
Incremental borrowing interest rate at the date of initial application |  |  | 1.7895%~3.9474% |
Lease liabilities recognized as of January 1, 2019 by applying IFRS 16 |  |  | 884,275 |

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- Definition The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph 2 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_2_b_i&doctype=Standard -URIDate 2019-03-27 + Details
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