XML 47 R24.htm IDEA: XBRL DOCUMENT
v3.21.1

Share-based payments | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Share-based payments |
19. | Share-based payments
Restricted shares
| a) | On July 14, 2015, the Company’s Board of Directors approved the issuance of restricted shares. The record dates for the shares issuance were July 21, 2015 and May 10, 2016. The relevant information is as follows:
Type of arrangement |  | Grant date |  | Share price on grant date (in NT$) |  |  | Number of shares (in thousands) |  |  | Contract period |  |  | Vesting condition
Restricted shares award agreement |  | July 21, 2015 |  |  | 36.1 |  |  |  | 15,752 |  |  |  | 3 years |  |  | Meet service and performance conditions
Restricted shares award agreement |  | May 10, 2016 |  |  | 30.6 |  |  |  | 1,548 |  |  |  | 3 years |  |  | Meet service and performance conditions
The restricted shares issued by the Company cannot be transferred during the vesting period, but voting right and dividend right are not restricted. Employees are required to return the shares but not required to return the dividends received if they resign during the vesting period. When the employees accomplish the years of service and performance conditions, the received restricted shares will be vested based on the vesting ratio.
| b) | As of December 31, 2019, there were no outstanding restricted shares.
| c) | The expenses incurred on share-based payment transactions for the years ended December 31, 2018 and 2019 were NT$41,043 thousand and NT$822 thousand, respectively.

X
- Definition The entire disclosure for share-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 44 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_44&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfSharebasedPaymentArrangementsExplanatory
Namespace Prefix: | ifrs-full_
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