XML 143 R122.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Retained Earnings - Details of Retained Earnings (Detail) - TWD ($) $ / shares in Units, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Legal reserve [member] |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Appropriation of retained earnings | $ 354,986 | $ 505,482 | $ 232,611
Special Reserve [Member] |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Appropriation of retained earnings |  |  | (19,802)
Cash Dividend [Member] |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Appropriation of retained earnings | $ 1,672,652 | $ 3,127,133 | $ 1,599,928
Cash dividend, cash distribution per share | $ 2.3 | $ 4.3 | $ 2.2

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of dividends paid per ordinary share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 34 -IssueDate 2023-01-01 -Paragraph 16A -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=34&code=ifrs-tx-2023-en-r&anchor=para_16A_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DividendsPaidOrdinarySharesPerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_StatutoryReserveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=imos_SpecialReserveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=imos_CashDividendMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |