XML 36 R13.htm IDEA: XBRL DOCUMENT
v3.21.1

Financial assets at amortized cost | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Financial assets at amortized cost |
8. | Financial assets at amortized cost
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | NT$000 |  |  | NT$000 |
Current: |  |  |  |  |  |  |  |
Time deposits |  |  | 168,970 |  |  |  | 206,482 |
Non-current: |  |  |  |  |  |  |  |
Restricted bank deposits |  |  | 68,450 |  |  |  | 48,319 |
| a) | Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below:
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Interest income |  |  | 920 |  |  |  | 4,467 |  |  |  | 2,206 |
| b) | Without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at amortized cost held by the Group is the carrying amount at the end of each reporting period.
| c) | Information about the financial assets at amortized cost that were pledged to others as collateral is provided in Note 37.
| d) | Information relating to credit risk of financial assets at amortized cost is provided in Note 42.

X
- Definition Disclosure of financial assets at amortized cost. + References No definition available. + Details
Name: | imos_DisclosureOfFinancialAssetsAtAmortizedCostExplanatory
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