XML 162 R141.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Changes in liabilities from financing activities - Reconciliation of Liabilities Arising from Financing Activities (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	$ 14,909,803	$ 11,017,992	$ 8,625,730
Changes in cash flow from financing activities	613,558	3,544,027	2,094,370
Adjustment of right-of-use assets	419,625	292,464	255,179
Amortization of loan fees		10,026	7,646
Amortization of interest expense	55,369	45,294	35,067
Ending balance	15,998,355	14,909,803	11,017,992
Short-term bank loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance		731,751
Changes in cash flow from financing activities		(731,751)	731,751
Ending balance			731,751
Long-term bank loans (include the current portion) [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	13,967,801	9,413,365	7,733,565
Changes in cash flow from financing activities	907,306	4,513,672	1,652,332
Amortization of loan fees		10,026	7,646
Amortization of interest expense	36,612	30,738	19,822
Ending balance	14,911,719	13,967,801	9,413,365
Guarantee deposits [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	21,600	21,625	21,670
Changes in cash flow from financing activities	(365)	(25)	(45)
Ending balance	21,235	21,600	21,625
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	920,402	851,251	870,495
Changes in cash flow from financing activities	(293,383)	(237,869)	(289,668)
Adjustment of right-of-use assets	419,625	292,464	255,179
Amortization of interest expense	18,757	14,556	15,245
Ending balance	$ 1,065,401	$ 920,402	$ 851,251

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_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2023-01-01
-Paragraph 44B
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_44B_a&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2023-01-01
-Paragraph 44D
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_44D&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_LiabilitiesArisingFromFinancingActivities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Adjustment to right of use assets arising from financing activities.

+ References

No definition available.

+ Details

Name:	imos_AdjustmentToRightOfUseAssetsArisingFromFinancingActivities
Namespace Prefix:	imos_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amortization of loan fees.

+ References

No definition available.

+ Details

Name:	imos_AmortizationLoanFees
Namespace Prefix:	imos_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amortization of interest expense.

+ References

No definition available.

+ Details

Name:	imos_AmortizationOfInterestExpense
Namespace Prefix:	imos_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_ShorttermBorrowingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LongtermBorrowingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=imos_GuaranteeDepositsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LeaseLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: