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Investments accounted for using equity method (Tables) | 12 Months Ended
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Dec. 31, 2023
Investments accounted for using equity method [abstract] |
Details of Investment in Associates |
Associates |  | December 31, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000
JMC ELECTRONICS CO., LTD. (“JMC”) |  | 267,070 |  | 277,076
Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”) (Note) |  | 4,086,378 |  | —
Daypower Energy |  | — |  | 13,466
|  | 4,353,448 |  | 290,542
Note: On December 21, 2023, the Company's Board of Directors approved its subsidiary ChipMOS BVI to sell the investment accounted for using equity method in Unimos Shanghai and reclassified the investment as non-current assets held for sale. Information relating to non-current assets held for sale is provided in Note 14.
Summarized Financial Information for Investment in Material Associates |
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Profit for the year from continuing operations |  | 625,733 |  | 453,715 |  | 1,714
Other comprehensive income (loss), net of income tax |  | 28,843 |  | (28,254) |  | 12,993
Total comprehensive income |  | 654,576 |  | 425,461 |  | 14,707

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- Definition The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B14 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The disclosure of associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B4 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B4_d&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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