XML 72 R49.htm IDEA: XBRL DOCUMENT
v3.21.1

Financial Statements Schedule: Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Financial Statements Schedule: Valuation and Qualifying Accounts |
44. | Financial Statements Schedule: Valuation and Qualifying Accounts
|  | January 1 |  |  | Additions charged to expense or deduction of revenue |  |  | Deduction / Write-offs / Reversal |  |  | December 31 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Year of 2018 : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  |  | 320,455 |  |  |  | — |  |  |  | (2,862 | ) |  |  | 317,593 |
Allowance for impairment of obsolescence and decline in market value of inventories |  |  | 53,714 |  |  |  | — |  |  |  | (17,557 | ) |  |  | 36,157 |
Provision for deficiency compensation |  |  | 57,155 |  |  |  | 14,211 |  |  |  | (42,014 | ) |  |  | 29,352 |
Sales for allowance |  |  | 70,156 |  |  |  | 44,950 |  |  |  | (82,479 | ) |  |  | 32,627 |
Year of 2019 : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  |  | 317,593 |  |  |  | 9,938 |  |  |  | (134,191 | ) |  |  | 193,340 |
Allowance for impairment of obsolescence and decline in market value of inventories |  |  | 36,157 |  |  |  | 27,341 |  |  |  | — |  |  |  | 63,498 |
Provision for deficiency compensation |  |  | 29,352 |  |  |  | 5,204 |  |  |  | (32,558 | ) |  |  | 1,998 |
Sales for allowance |  |  | 32,627 |  |  |  | 63,863 |  |  |  | (70,490 | ) |  |  | 26,000 |
Year of 2020 : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  |  | 193,340 |  |  |  | — |  |  |  | (11,338 | ) |  |  | 182,002 |
Allowance for impairment of obsolescence and decline in market value of inventories |  |  | 63,498 |  |  |  | 16,317 |  |  |  | — |  |  |  | 79,815 |
Provision for deficiency compensation |  |  | 1,998 |  |  |  | 4,358 |  |  |  | (2,893 | ) |  |  | 3,463 |
Sales for allowance |  |  | 26,000 |  |  |  | 21,916 |  |  |  | (38,052 | ) |  |  | 9,864 |
For movements in loss allowance for contract assets, accounts receivable, and other receivables, please refer to Note 42.

X
- Definition The entire disclosure for the impairment of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS36_g126-137_TI -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory
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