XML 38 R15.htm IDEA: XBRL DOCUMENT v3.23.1

Inventories

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Inventories

10.Inventories

		December 31, 2021
		Cost		Allowance for impairment losses		Carrying amount
		NT$000		NT$000		NT$000
Raw materials		3,328,763		(121,586)		3,207,177

		December 31, 2022
		Cost		Allowance for impairment losses		Carrying amount
		NT$000		NT$000		NT$000
Raw materials		3,316,039		(105,630)		3,210,409

The cost of inventories recognized as an expense for the year:

		Year ended December 31,
		2020		2021		2022
		NT$000		NT$000		NT$000
Cost of revenue		17,957,568		20,103,735		18,611,515
Loss on abandonment		5,323		552		9,448
Allowance for (reversal of) inventory valuation and obsolescence loss		16,317		41,770		(15,956)
		17,979,208		20,146,057		18,605,007

a)Reversal of inventory valuation and obsolescence loss for the year ended 2022 was mainly due to the change in net realizable value and periodic update of the inventory allowance policy, which is based on historical experience of raw materials usage and actual circumstances.

b)No inventories of the Group were pledged to others.

X

- Definition

The entire disclosure for inventories.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 2
-IssueDate 2022-03-24
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfInventoriesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types: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