XML 152 R129.htm IDEA: XBRL DOCUMENT
v3.23.1

Other gains and losses - Summary of Other gains and losses (Details) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Disclosure of Other gains and losses [Abstract] |  |  |  |
Foreign exchange (losses) gains, net | $ 448,097 |  | $ (89,152) | $ (355,255)
Reimbursement of ADSs service charge | 2,412 |  | 2,284 | 2,101
Gain (loss) on valuation of financial assets at fair value through profit or loss | (69,404) | $ (2,259) | 15,262 | 24,015
Compensation income | 174 |  | 1,524 |
Others | 5,288 |  | 4,253 | 5,872
Total | $ 386,567 | $ 12,579 | $ (65,829) | $ (323,267)

X
- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Compensation income. + References No definition available. + Details
Name: | imos_CompensationIncome
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Disclosure of Other gains and losses. + References No definition available. + Details
Name: | imos_DisclosureOfOtherGainsAndLossesAbstract
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Miscellaneous other non operating income expense. + References No definition available. + Details
Name: | imos_MiscellaneousOtherNonOperatingIncomeExpense
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reimbursement of American depositary shares charge. + References No definition available. + Details
Name: | imos_ReimbursementOfAmericanDepositarySharesCharge
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration