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v3.21.1

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands | Dec. 31, 2020 TWD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 TWD ($)
--- | --- | --- | ---
Current assets |  |  |
Cash and cash equivalents | $ 4,113,651 | $ 146,498 | $ 4,704,084
Current financial assets at fair value through profit or loss | 53,120 | 1,892 |
Current financial assets at amortized cost | 206,482 | 7,353 | 168,970
Current contract assets | 389,016 | 13,854 | 377,869
Notes receivable, net | 599 | 21 | 765
Accounts receivable, net | 5,364,156 | 191,031 | 4,452,904
Accounts receivable – related parties |  |  | 1,045
Other receivables | 51,436 | 1,832 | 89,676
Other receivables – related parties |  |  | 2,948
Current tax assets |  |  | 138,941
Inventories | 2,102,075 | 74,860 | 1,767,642
Prepayments | 75,568 | 2,691 | 57,502
Total current assets | 12,356,103 | 440,032 | 11,762,346
Non-current assets |  |  |
Non-current financial assets at fair value through profit or loss | 10,368 | 369 | 11,038
Non-current financial assets at fair value through other comprehensive income | 262,007 | 9,331 | 121,808
Non-current financial assets at amortized cost | 48,319 | 1,721 | 68,450
Investments accounted for using equity method | 3,271,677 | 116,513 | 3,392,910
Property, plant and equipment, net | 17,994,686 | 640,836 | 17,979,444
Right-of-use assets | 859,069 | 30,594 | 687,068
Deferred tax assets | 185,691 | 6,613 | 194,552
Refundable deposits | 21,186 | 754 | 21,145
Other non-current assets | 71,708 | 2,554 | 67,126
Total non-current assets | 22,724,711 | 809,285 | 22,543,541
Total assets | 35,080,814 | 1,249,317 | 34,305,887
Current liabilities |  |  |
Current contract liabilities |  |  | 1,231
Notes payable | 2,899 | 103 |
Accounts payable | 966,821 | 34,431 | 819,548
Other payables | 3,249,403 | 115,719 | 2,977,036
Current tax liabilities | 580,430 | 20,671 | 386,832
Current provisions | 3,463 | 123 | 1,998
Current lease liabilities | 132,549 | 4,721 | 24,567
Receipts in advance | 10,790 | 384 | 988
Long-term bank loans, current portion | 748,353 | 26,651 | 748,419
Current refund liabilities | 9,864 | 351 | 26,000
Other current liabilities | 21,059 | 750 | 32,242
Total current liabilities | 5,725,631 | 203,904 | 5,018,861
Non-current liabilities |  |  |
Long-term bank loans | 6,985,212 | 248,761 | 8,293,226
Deferred tax liabilities | 310,427 | 11,055 | 309,129
Non-current lease liabilities | 737,946 | 26,280 | 668,384
Long-term deferred revenue | 72,438 | 2,580 |
Net defined benefit liability, non-current | 511,651 | 18,221 | 480,107
Guarantee deposits | 21,670 | 772 | 1,095
Other non-current liabilities |  |  | 4,500
Total non-current liabilities | 8,639,344 | 307,669 | 9,756,441
Total liabilities | 14,364,975 | 511,573 | 14,775,302
Equity attributable to equity holders of the Company |  |  |
Capital stock | 7,272,401 | 258,989 | 7,272,401
Capital surplus | 6,050,787 | 215,484 | 6,050,787
Retained earnings |  |  |
Legal reserve | 1,837,894 | 65,452 | 1,579,478
Special reserve | 19,802 | 705 |
Unappropriated retained earnings | 5,401,569 | 192,364 | 4,651,215
Other equity interest |  |  |
Financial statements translation differences of foreign operations | (61,330) | (2,184) | (89,682)
Unrealized gain on valuation of financial assets at fair value through other comprehensive income | 194,716 | 6,934 | 66,386
Total equity | 20,715,839 | 737,744 | 19,530,585
Total liabilities and equity | $ 35,080,814 | $ 1,249,317 | $ 34,305,887

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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of non-current deposits from customers. [Refer: Deposits from customers] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Retained earnings. + References No definition available. + Details
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Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration