XML 130 R112.htm IDEA: XBRL DOCUMENT
v3.25.1

Long-term Bank Loans - Summary of Long-term Bank Loans (Detail) $ in Thousands, $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2024 TWD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2024 USD ($)
Disclosure of detailed information about borrowings [Line Items] |  |  |
Bank loans | $ 13,758,581 | $ 14,911,719 |
Less: Unamortized interest on government granted bank loans | (31,612) | (60,592) |
Less: Current portion | (3,326,042) | (2,263,718) | $ (101,435)
Syndicated bank loans, excluding current portion | 10,432,539 | 12,648,001 | $ 318,162
Long-term bank loans [Member] |  |  |
Disclosure of detailed information about borrowings [Line Items] |  |  |
Unused credit lines of long-term bank loans | $ 7,863,170 | $ 7,232,770 |
Gross carrying amount [member] | Minimum [Member] |  |  |
Disclosure of detailed information about borrowings [Line Items] |  |  |
Interest rate range | 1.325% | 1.20% | 1.325%
Gross carrying amount [member] | Maximum [Member] |  |  |
Disclosure of detailed information about borrowings [Line Items] |  |  |
Interest rate range | 1.875% | 1.75% | 1.875%
Gross carrying amount [member] | Government granted bank loans [Member] |  |  |
Disclosure of detailed information about borrowings [Line Items] |  |  |
Bank loans | $ 13,790,193 | $ 14,972,311 |

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The interest rate on borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_BorrowingsInterestRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentPortionOfLongtermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_LongtermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_UndrawnBorrowingFacilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unamortized interest on government granted bank loans + References No definition available. + Details
Name: | imos_UnamortizedInterestOnGovernmentGrantedBankLoans
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=imos_LongTermBankLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=imos_GovernmentGrantedBankLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |