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Related party transactions | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Related party transactions |
31. | Related party transactions
| a) | Parent and ultimate controlling party
The Company has neither a parent company nor an ultimate controlling party. The transactions between the Company and its subsidiaries were eliminated in the accompanying consolidated financial statements and were not disclosed herein. The transactions between the Group and other related parties are as follows.
| b) | Names of related parties and relationship
Name |  | Relationship |
Unimos Shanghai |  |  | Associate |
JMC |  |  | Associate |
| c) | Significant related party transactions
| (a) | Purchases of materials
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
JMC |  |  | 130 |  |  |  | 132,494 |  |  |  | 9 |
Purchases of materials from associate is based on normal commercial terms and conditions . The payment terms of the purchases from associate have no significant differences with third party suppliers.
| (b) | Subcontracting fee
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Unimos Shanghai |  |  | 41,183 |  |  |  | 17 |  |  |  | — |
| (c) | Disposal of property, plant and equipment
|  | 2017 |
|  | Selling price |  |  | Gain on disposal |
|  | NT$000 |  |  | NT$000 |
Unimos Shanghai |  |  | 21,982 |  |  |  | 20,240 |
There were no disposal of property, plant, and equipment to related parties for the years ended December 31, 2018 and 2019.
| (d) | Acquisition of financial assets
In June 2017 and January 2018, ChipMOS BVI participated in Unimos Shanghai’s increase of paid-in capital based on its shareholding amounted to NT$1,373,486 thousand and NT$794,694 thousand.
| d) | Key management personnel compensation
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Salaries and other short-term employee benefits |  |  | 188,105 |  |  |  | 151,095 |  |  |  | 178,713 |
Post-employment compensation |  |  | 5,622 |  |  |  | 2,067 |  |  |  | 2,049 |
Share-based payments |  |  | 18,736 |  |  |  | 6,763 |  |  |  | — |
|  |  | 212,463 |  |  |  | 159,925 |  |  |  | 180,762 |

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2019-01-01 -Section Disclosures -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2019-03-27 + Details
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Namespace Prefix: | ifrs-full_
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Balance Type: | na
Period Type: | duration

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- 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