XML 161 R140.htm IDEA: XBRL DOCUMENT v3.22.1

Finance Costs - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Analysis of Finance Costs [abstract]
Bank loans	$ 116,946		$ 158,720	$ 171,840
Lease liabilities	15,245		13,442	14,349
Less: Amounts capitalized in qualifying assets	(11,193)		(9,762)	(15,114)
Interest expense	120,998		162,400	171,075
Finance expense	10,186		9,082	9,187
Finance costs	$ 131,184	$ 4,729	$ 171,482	$ 180,262

X

- Definition

The amount of costs associated with financing activities of the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 82
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_FinanceCosts
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_InterestCostsCapitalised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of expense arising from interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B13
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_InterestExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_InterestExpenseOnBankLoansAndOverdrafts
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of interest expense on lease liabilities. [Refer: Lease liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2021-01-01
-Paragraph 53
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_InterestExpenseOnLeaseLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_OtherFinanceCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Analysis of Finance Costs [abstract]

+ References

No definition available.

+ Details

Name:	imos_AnalysisOfFinanceCostsAbstract
Namespace Prefix:	imos_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration