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Summary of material accounting policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary Of Material Accounting Policies [Abstract]

Summary of Ownership Interests in Subsidiaries

								Percentage of Ownership (%)
								December 31,
Name of investor		Name of investee		Main business		Location		2022		2023
The Company		ChipMOS U.S.A., Inc. (“ChipMOS USA”)		Marketing of semiconductors and electronic related products		San Jose, USA		100		100
The Company		ChipMOS TECHNOLOGIES (BVI) LTD. (“ChipMOS BVI”)		Holding company		British Virgin Islands		100		100
ChipMOS BVI		ChipMOS SEMICONDUCTORS (Shanghai) LTD. (“ChipMOS Shanghai”)		Marketing of semiconductors and electronic related products		Shanghai, People’s Republic of China (“PRC”)		100		100

Estimated Useful Life for Depreciation of Individual Assets

Buildings		1 to 51 years
Machinery and equipment		1 to 20 years
Tools		1 to 4 years
Others		1 to 7 years

X

- Definition

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph 2
-Subparagraph b
-Clause i
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-URIDate 2023-03-23

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- Definition

The tabular disclosure of property plant and equipment estimated useful life.

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Summary of material accounting policies.

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