XML 142 R124.htm IDEA: XBRL DOCUMENT
v3.25.1

Other equity interest - Summary of Other Equity Interest (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($)
Disclosure of Other Equity Interest [Line Items] |  |  |  |
Beginning balance | $ 48,360 |  |  |
Evaluation adjustment - The Company | (17,304) | $ (528) | $ (217,785) | $ (46,419)
Ending balance | 109,852 | $ 3,350 | 48,360 |
Financial statements translation differences of foreign operations [member] |  |  |  |
Disclosure of Other Equity Interest [Line Items] |  |  |  |
Beginning balance | (656) |  | (17,369) | (86,025)
Currency translation differences - The company | 18,347 |  | 16,713 | 68,656
Ending balance | 17,691 |  | (656) | (17,369)
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income [member] |  |  |  |
Disclosure of Other Equity Interest [Line Items] |  |  |  |
Beginning balance | 92,110 |  | 245,652 | 307,865
Evaluation adjustment - The Company | (17,304) |  | (217,785) | (46,419)
Evaluation adjustment - Associates | 16,758 |  | 12,605 | (28,353)
Evaluation adjustment related tax - The Company | 3,458 |  | 51,638 | 12,559
Evaluation adjustment transferred to retained earnings -Associates | (2,861) |  |  |
Ending balance | 92,161 |  | 92,110 | 245,652
Equity directly related to non-current assets held for sale [member] |  |  |  |
Disclosure of Other Equity Interest [Line Items] |  |  |  |
Beginning balance | (43,094) |  |  |
Currency translation differences - Non-current assets held for sale | 43,094 |  | (43,094) |
Ending balance |  |  | (43,094) |
Other equity interest [member] |  |  |  |
Disclosure of Other Equity Interest [Line Items] |  |  |  |
Beginning balance | 48,360 |  | 228,283 | 221,840
Currency translation differences - The company | 18,347 |  | 16,713 | 68,656
Currency translation differences - Non-current assets held for sale | 43,094 |  | (43,094) |
Evaluation adjustment - The Company | (17,304) |  | (217,785) | (46,419)
Evaluation adjustment - Associates | 16,758 |  | 12,605 | (28,353)
Evaluation adjustment related tax - The Company | 3,458 |  | 51,638 | 12,559
Evaluation adjustment transferred to retained earnings -Associates | (2,861) |  |  |
Ending balance | $ 109,852 |  | $ 48,360 | $ 228,283

X
- Definition The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a_viii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherEquityInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Disclosure of Other Equity Interest. + References No definition available. + Details
Name: | imos_DisclosureOfOtherEquityInterestLineItems
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gains (losses) on exchange differences on translation reported in noncurrent assets held for sale. + References No definition available. + Details
Name: | imos_GainsLossesOnExchangeDifferencesOnTranslationReportedInNoncurrentAssetsHeldForSale
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Other reserve adjustment relates to net of tax of company. + References No definition available. + Details
Name: | imos_OtherReserveAdjustmentRelatesToNetOfTaxOfCompany
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reserve for evaluation adjustment of the associates. + References No definition available. + Details
Name: | imos_ReserveForEvaluationAdjustmentOfTheAssociates
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reserve for evaluation adjustment transferred to retained earnings of the associates. + References No definition available. + Details
Name: | imos_ReserveForEvaluationAdjustmentTransferredToRetainedEarningsOfTheAssociates
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

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

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