XML 168 R150.htm IDEA: XBRL DOCUMENT
v3.25.1

Financial Risk Management and Fair Values of Financial Instruments - Additional Information (Detail) - TWD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of detailed information about financial instruments [Line Items] |  |  |
Realized and unrealized gains arising from significant foreign exchange variations | $ 242,588 | $ 78,170 | $ 448,097
Adjustments to interest rate | 1.00% | 1.00% | 1.00%
General increase or decrease of 100 basis points (1%) in interest rates [member] |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |
Estimated decrease or increase in the Group's profit and equity based on an increase or decrease in the interest rates | $ 137,902 | $ 149,723 | $ 140,561
Equity price risk [member] |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |
Estimated decrease or increase in the Group's profit and equity based on an increase or decrease in the interest rates | $ 690 | $ 427 | $ 1,282
Percentage of increase or decrease in price of equity securities | 1.00% | 1.00% | 1.00%

X
- Definition The adjustment to the basis (reference rate) used for calculation of 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_BorrowingsAdjustmentToInterestRateBasis
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
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_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2024-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph B8 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_B8_c&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_RiskExposureAssociatedWithInstrumentsSharingCharacteristic
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of increase or decrease in price of equity securities. + References No definition available. + Details
Name: | imos_PercentageOfIncreaseOrDecreaseInPriceOfEquitySecurities
Namespace Prefix: | imos_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_EquityPriceRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |