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Other equity interest | 12 Months Ended
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Dec. 31, 2020
Other reserves [abstract] |
Other equity interest |
23. | Other equity interest
|  | 2018 |
|  | Financial statements translation differences of foreign operations |  |  | Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income |  |  | Unrealized gain on valuation of available-for-sale financial assets |  |  | Unearned employee awards |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | 65,593 |  |  |  | — |  |  |  | 678 |  |  |  | (54,570 | ) |  |  | 11,701 |
Effects on initial application of IFRS 9 |  |  | — |  |  |  | 42,843 |  |  |  | (678 | ) |  |  | — |  |  |  | 42,165 |
Adjusted beginning balance |  |  | 65,593 |  |  |  | 42,843 |  |  |  | — |  |  |  | (54,570 | ) |  |  | 53,866 |
Currency translation differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | (51,077 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (51,077 | )
Employee restricted shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 52,869 |  |  |  | 52,869 |
Evaluation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | 85,022 |  |  |  | — |  |  |  | — |  |  |  | 85,022 |
- Associates |  |  | — |  |  |  | (2,438 | ) |  |  | — |  |  |  | — |  |  |  | (2,438 | )
Evaluation adjustment related tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | (18,529 | ) |  |  | — |  |  |  | — |  |  |  | (18,529 | )
December 31 |  |  | 14,516 |  |  |  | 106,898 |  |  |  | — |  |  |  | (1,701 | ) |  |  | 119,713 |
|  | 2019 |
|  | Financial statements translation differences of foreign operations |  |  | Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income |  |  | Unearned employee awards |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | 14,516 |  |  |  | 106,898 |  |  |  | (1,701 | ) |  |  | 119,713 |
Currency translation differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | (104,198 | ) |  |  | — |  |  |  | — |  |  |  | (104,198 | )
Employee restricted shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | — |  |  |  | 1,701 |  |  |  | 1,701 |
Evaluation adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | (52,549 | ) |  |  | — |  |  |  | (52,549 | )
- Associates |  |  | — |  |  |  | 5,093 |  |  |  | — |  |  |  | 5,093 |
Evaluation adjustment related tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | 7,016 |  |  |  | — |  |  |  | 7,016 |
Disposal of investment accounted for using equity method |  |  | — |  |  |  | (72 | ) |  |  | — |  |  |  | (72 | )
December 31 |  |  | (89,682 | ) |  |  | 66,386 |  |  |  | — |  |  |  | (23,296 | )
|  | 2020 |
|  | Financial statements translation differences of foreign operations |  |  | Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | (89,682 | ) |  |  | 66,386 |  |  |  | (23,296 | )
Currency translation differences |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | 28,352 |  |  |  | — |  |  |  | 28,352 |
Evaluation adjustment |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | 140,199 |  |  |  | 140,199 |
- Associates |  |  | — |  |  |  | 22,925 |  |  |  | 22,925 |
Evaluation adjustment related tax |  |  |  |  |  |  |  |  |  |  |  |
- The Company |  |  | — |  |  |  | (34,794 | ) |  |  | (34,794 | )
December 31 |  |  | (61,330 | ) |  |  | 194,716 |  |  |  | 133,386 |

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- References No definition available. + Details
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- Definition Disclosure​ of other​ equity interest​ explanatory​. + References No definition available. + Details
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Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration