XML 171 R77.htm IDEA: XBRL DOCUMENT
v3.20.1

Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Text block [abstract] |
Summary of Financial Instruments by Category |
| (a) | Financial instruments by category
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$000 |  |  | NT$000 |
Financial assets |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  |  | 11,471 |  |  |  | 11,038 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
Designation of equity instruments |  |  | 174,357 |  |  |  | 121,808 |
Financial assets at amortized cost |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 4,642,522 |  |  |  | 4,704,084 |
Financial assets at amortized cost |  |  | 268,271 |  |  |  | 237,420 |
Accounts and notes receivable |  |  | 4,747,288 |  |  |  | 4,453,669 |
Accounts receivable – related parties |  |  | 140 |  |  |  | 1,045 |
Other receivables |  |  | 63,037 |  |  |  | 89,676 |
Other receivables – related parties |  |  | 3,131 |  |  |  | 2,948 |
Refundable deposits |  |  | 22,006 |  |  |  | 21,145 |
|  |  | 9,932,223 |  |  |  | 9,642,833 |
Financial liabilities |  |  |  |  |  |  |  |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |
Accounts payable |  |  | 637,271 |  |  |  | 819,548 |
Accounts payable – related parties |  |  | 347 |  |  |  | — |
Payables to contractors and equipment suppliers |  |  | 1,516,735 |  |  |  | 972,770 |
Other payables |  |  | 1,678,482 |  |  |  | 2,004,266 |
Other payables – related parties |  |  | 218 |  |  |  | — |
Long-term bank loans (including current portion) |  |  | 9,789,518 |  |  |  | 9,041,645 |
Guarantee deposits |  |  | 1,092 |  |  |  | 1,095 |
|  |  | 13,623,663 |  |  |  | 12,839,324 |
Lease liabilities (including current portion) |  |  | — |  |  |  | 692,951 |
Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations | The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:
|  | December 31, 2018 |
|  | Foreign currency |  |  | Exchange rate |  |  | Carrying amount (NT$000) |
(Foreign currency: functional currency) |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 170,270 |  |  |  | 30.7150 |  |  |  | 5,229,843 |
JPY000 |  |  | 177,557 |  |  |  | 0.2782 |  |  |  | 49,396 |
RMB000 |  |  | 8,850 |  |  |  | 4.4720 |  |  |  | 39,577 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 18,230 |  |  |  | 30.7150 |  |  |  | 559,934 |
JPY000 |  |  | 2,436,140 |  |  |  | 0.2782 |  |  |  | 677,734 |
|  | December 31, 2019 |
|  | Foreign currency |  |  | Exchange rate |  |  | Carrying amount (NT$000) |
(Foreign currency: functional currency) |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 188,369 |  |  |  | 29.9800 |  |  |  | 5,647,303 |
JPY000 |  |  | 266,819 |  |  |  | 0.2760 |  |  |  | 73,642 |
RMB000 |  |  | 6,197 |  |  |  | 4.3050 |  |  |  | 26,678 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 7,867 |  |  |  | 29.9800 |  |  |  | 235,853 |
JPY000 |  |  | 1,033,394 |  |  |  | 0.2760 |  |  |  | 285,217 |
Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency | Analysis of foreign currency market risk arising from significant foreign exchange variations:
|  | 2018 |
|  | Change in exchange rate |  |  | Effect on profit (NT$000) |  |  | Effect on other comprehensive income (NT$000) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 261,492 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 2,470 |  |  |  | — |
RMB000 |  |  | 5 | % |  |  | 1,979 |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 27,997 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 33,887 |  |  |  | — |
|  | 2019 |
|  | Change in exchange rate |  |  | Effect on profit (NT$000) |  |  | Effect on other comprehensive income (NT$000) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 282,365 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 3,682 |  |  |  | — |
RMB000 |  |  | 5 | % |  |  | 1,334 |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 11,793 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 14,261 |  |  |  | — |
Summary of Loss Rate Methodology | As of December 31, 2018 and 2019 the loss rate methodologies are as follows:
|  | December 31, 2018 |
|  | Contract assets |  |  | Accounts and notes receivable (including related parties) |  |  | Other receivables (including related parties) |
| NT$000 |  |  | NT$000 |  |  | NT$000 |
Expected loss rate |  |  | 0.045 | % |  |  | 0.045 | % |  |  | 0.045 | %
Total carrying amount |  |  | 299,970 |  |  |  | 4,749,569 |  |  |  | 66,181 |
Loss allowance |  |  | (135 | ) |  |  | (2,141 | ) |  |  | (13 | )
|  | December 31, 2019 |
|  | Contract assets |  |  | Accounts and notes receivable (including related parties) |  |  | Other receivables (including related parties) |
| NT$000 |  |  | NT$000 |  |  | NT$000 |
Expected loss rate |  |  | 0.030 | % |  |  | 0.030 | % |  |  | 0.030 | %
Total carrying amount |  |  | 377,983 |  |  |  | 4,456,065 |  |  |  | 92,642 |
Loss allowance |  |  | (114 | ) |  |  | (1,351 | ) |  |  | (18 | )
Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables |
| 7. | Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:
|  | 2018 |
|  | Contract assets |  |  | Accounts and notes receivable (including related parties) |  |  | Other receivables (including related parties) |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1_ IAS 39 |  |  | — |  |  |  | — |  |  |  | — |
Adjustments for applying new standards |  |  | (115 | ) |  |  | (1,819 | ) |  |  | (7 | )
January 1_IFRS 9 (Note) |  |  | (115 | ) |  |  | (1,819 | ) |  |  | (7 | )
Provision for impairment loss |  |  | (20 | ) |  |  | (322 | ) |  |  | (7 | )
Reversal of impairment loss |  |  | — |  |  |  | — |  |  |  | 1 |
December 31 |  |  | (135 | ) |  |  | (2,141 | ) |  |  | (13 | )
| Note: | The Group initially applied IFRS 9 on January 1, 2018, and recorded loss allowance based on expected credit loss.
|  | 2019 |
|  | Contract assets |  |  | Accounts and notes receivable (including related parties) |  |  | Other receivables (including related parties) |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | (135 | ) |  |  | (2,141 | ) |  |  | (13 | )
Provision for impairment loss |  |  | — |  |  |  | — |  |  |  | (5 | )
Reversal of impairment loss |  |  | 21 |  |  |  | 790 |  |  |  | — |
December 31 |  |  | (114 | ) |  |  | (1,351 | ) |  |  | (18 | )
Summary Of Investments Financial Assets At Amortized cost | For investments in debt instruments at amortized cost, the credit rating levels are as follows:
|  | December 31, 2018 |
|  |  |  |  | By lifetime |  |  |  |
|  | 12 months |  |  | Increase in credit risk |  |  | Impairment of credit |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank deposits (Note) |  |  | 268,271 |  |  |  | — |  |  |  | — |  |  |  | 268,271 |
|  | December 31, 2019 |
|  |  |  |  | By lifetime |  |  |  |
|  | 12 months |  |  | Increase in credit risk |  |  | Impairment of credit |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank deposits (Note) |  |  | 237,420 |  |  |  | — |  |  |  | — |  |  |  | 237,420 |
Note: Time deposits with contract period over three months and restricted bank deposits.
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
|  | December 31, 2018 |
|  | Within 1 year |  |  | 1 to 3 years |  |  | 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term bank loans |  |  | 927,243 |  |  |  | 1,814,344 |  |  |  | 7,734,983 |  |  |  | — |  |  |  | 10,476,570 |
Lease obligations payable |  |  | 18,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18,000 |
Guarantee deposits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,092 |  |  |  | 1,092 |
|  |  | 945,243 |  |  |  | 1,814,344 |  |  |  | 7,734,983 |  |  |  | 1,092 |  |  |  | 10,495,662 |
|  | December 31, 2019 |
|  | Within 1 year |  |  | 1 to 3 years |  |  | 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term bank loans |  |  | 914,159 |  |  |  | 1,786,842 |  |  |  | 6,848,327 |  |  |  | — |  |  |  | 9,549,328 |
Lease liabilities |  |  | 36,806 |  |  |  | 60,111 |  |  |  | 57,836 |  |  |  | 762,699 |  |  |  | 917,452 |
Guarantee deposits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,095 |  |  |  | 1,095 |
|  |  | 950,965 |  |  |  | 1,846,953 |  |  |  | 6,906,163 |  |  |  | 763,794 |  |  |  | 10,467,875 |
Summary of Natures of Assets and Liabilities |
| i) | The related information of natures of the assets and liabilities is as follows:
|  | December 31, 2018 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign partnership interests |  |  | — |  |  |  | — |  |  |  | 11,471 |  |  |  | 11,471 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  |  | — |  |  |  | — |  |  |  | 174,357 |  |  |  | 174,357 |
|  |  | — |  |  |  | — |  |  |  | 185,828 |  |  |  | 185,828 |
|  | December 31, 2019 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign partnership interests |  |  | — |  |  |  | — |  |  |  | 11,038 |  |  |  | 11,038 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  |  | — |  |  |  | — |  |  |  | 121,808 |  |  |  | 121,808 |
|  |  | — |  |  |  | — |  |  |  | 132,846 |  |  |  | 132,846 |
Summary of Movements of Level 3 |
| (d) | The following table shows the movements of Level 3 for the years ended December 31, 2018 and 2019:
|  | December 31, 2018 |
|  | Debt instruments |  |  | Equity instruments |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | — |  |  |  | — |  |  |  | — |
Effects on initial application of IFRS 9 |  |  | 11,433 |  |  |  | 89,335 |  |  |  | 100,768 |
Gains or losses recognized in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Recorded as non-operating income |  |  | 38 |  |  |  | — |  |  |  | 38 |
Gains or losses recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income |  |  | — |  |  |  | 85,022 |  |  |  | 85,022 |
December 31 |  |  | 11,471 |  |  |  | 174,357 |  |  |  | 185,828 |
|  | December 31, 2019 |
|  | Debt instruments |  |  | Equity instruments |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | 11,471 |  |  |  | 174,357 |  |  |  | 185,828 |
Gains or losses recognized in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Recorded as non-operating expenses |  |  | (433 | ) |  |  | — |  |  |  | (433 | )
Gains or losses recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Recorded as unrealized losses on valuation of financial assets at fair value through other comprehensive income |  |  | — |  |  |  | (52,549 | ) |  |  | (52,549 | )
December 31 |  |  | 11,038 |  |  |  | 121,808 |  |  |  | 132,846 |
Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement |
| (f) | The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:
|  | Fair value as of December 31, 2018 |  |  | Valuation technique |  |  | Significant unobservable input |  |  | Range (weighted average method) |  |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative debt instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 11,471 |  |  |  | Discounted cash flow |  |  |  | Discount rate |  |  |  | 0.35 | % |  | The lower the discount rate, the higher the fair value
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  |  | 174,357 |  |  |  | Comparable companies |  |  |  | Price to book ratio multiple |  |  |  | 1.19 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Enterprise value to EBITDA multiple |  |  |  | 7.69 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Discount for lack of marketability |  |  |  | 15.80 | % |  | The higher the discount for lack of marketability, the lower the fair value
|  | Fair value as of December 31, 2019 |  |  | Valuation technique |  |  | Significant unobservable input |  |  | Range (weighted average method) |  |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative debt instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 11,038 |  |  |  | Discounted cash flow |  |  |  | Discount rate |  |  |  | 0.30 | % |  | The lower the discount rate, the higher the fair value
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  |  | 121,808 |  |  |  | Comparable companies |  |  |  | Price to book ratio multiple |  |  |  | 1.22 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Enterprise value to EBITDA multiple |  |  |  | 10.51 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Discount for lack of marketability |  |  |  | 15.80 | % |  | The higher the discount for lack of marketability, the lower the fair value
Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized |
|  |  |  |  |  | December 31, 2018 |
|  |  |  |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |
|  | Input |  | Change |  | Favorable change |  |  | Unfavorable change |  |  | Favorable change |  |  | Unfavorable change |
|  |  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  | Discount rate |  | Note |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Foreign unlisted stocks |  | Price to book ratio multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 69 |  |  |  | 68 |
|  | Enterprise value to EBITDA multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 1,563 |  |  |  | 1,512 |
|  | Discount for lack of marketability |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 2,093 |  |  |  | 2,050 |
|  |  |  |  |  |  | — |  |  |  | — |  |  |  | 3,725 |  |  |  | 3,630 |
|  |  |  |  |  | December 31, 2019 |
|  |  |  |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |
|  | Input |  | Change |  | Favorable change |  |  | Unfavorable change |  |  | Favorable change |  |  | Unfavorable change |
|  |  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  | Discount rate |  | Note |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Foreign unlisted stocks |  | Price to book ratio multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 53 |  |  |  | 53 |
|  | Enterprise value to EBITDA multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 850 |  |  |  | 900 |
|  | Discount for lack of marketability |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 1,460 |  |  |  | 1,460 |
|  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,363 |  |  |  | 2,413 |

X
- Definition The disclosure of market risk. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfMarketRiskExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_31&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 39 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_39_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_40_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about fair value of financial instruments. + References No definition available. + Details
Name: | imos_DisclosureOfDetailedInformationAboutFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of fair value financial assets amortised cost. + References No definition available. + Details
Name: | imos_DisclosureOfFairValueFinancialAssetsAmortisedCostExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of loss rate methodology explanatory + References No definition available. + Details
Name: | imos_DisclosureOfLossRateMethodologyExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of movements in fair values of level3 investments explanatory. + References No definition available. + Details
Name: | imos_DisclosureOfMovementsInFairValuesOfLevel3InvestmentsExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of movements in relation to loss allowance for contract assets accounts receivable and other receivables explanatory + References No definition available. + Details
Name: | imos_DisclosureOfMovementsInRelationToLossAllowanceForContractAssetsAccountsReceivableAndOtherReceivablesExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement explanatory + References No definition available. + Details
Name: | imos_QualitativeInformationAndSensitivityAnalysisOfChangesInSignificantUnobservableInputsUnderValuationModelUsedInLevelFairValueMeasurementExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | imos_TextBlockAbstract
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration