XML 69 R51.htm IDEA: XBRL DOCUMENT
v3.25.1

Summary of material accounting policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
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 |  | 2023 |  | 2024
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: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph 2 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_2_b_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of property plant and equipment estimated useful life. + References No definition available. + Details
Name: | imos_DisclosureOfPropertyPlantAndEquipmentEstimatedUsefulLifeExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of material accounting policies. + References No definition available. + Details
Name: | imos_SummaryOfMaterialAccountingPoliciesAbstract
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration