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EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2021

EMPLOYEE BENEFIT PLANS

Schedule of projected benefit obligation, fair value of plan assets, funded status and accumulated benefit obligation for the plans

​

​	​	​	​	​
​		Year Ended December 31,
Change in Projected Benefit Obligation:	​	2020		2021
Begin of the year		147	​	193
Current service cost		5	​	5
Interest cost		1	​	0
Contributions by plan participants		1	​	1
Actuarial loss (gain)		38	​	(14)
Foreign currency translation		3	​	(19)
Benefits paid		(7)	​	(9)
Settlements		(1)	​	—
Administrative Expenses, Taxes and Premiums Paid		0	​	0
Curtailments		(1)	​	—
Acquisitions	​	—	​	0
Effect of other economic events		7	​	—
End of the year		193	​	157

​

​	​	​	​	​
​		Year Ended December 31,
​	​	2020		2021
Change in Plan Assets:		​	​
Begin of the year		32	​	6
Actual return (loss) on plan assets		(2)	​	0
Foreign currency translation		1	​	(0)
Employer contributions		9	​	1
Employee contributions		1	​	0
Benefits paid		(8)	​	(2)
Acquisitions	​	—	​	0
Other economic events		(27)	​	—
End of the year		6	​	5
Excess of defined benefit obligation over the fair value of plan assets		187	​	152
Accumulated benefit obligation		193	​	157

Schedule of amounts recognized in the consolidated balance sheets

​

​	​	​	​	​
​		As of December 31,
​	​	2020		2021
Salary and welfare payables		8	​	8
Retirement benefit obligation		179	​	144
Liability in the balance sheet		187	​	152

Schedule of principal actuarial assumptions

​

​	​	​	​	​	​
​		As of December 31,
​	​	2020		2021	​
Discount rate- Germany	​	0.33	%	0.89	%
Discount rate- other		0.12	%	0.39	%
Inflation rate		1.00	%	1.00	%
Future salary increases		1.50	%	2.17	%
Future pension increases		1.80	%	1.69	%

Schedule of fair value hierarchy of total plan assets measured at fair value by asset category

​

​	​	​	​	​
​		As of December 31,
​	​	2020	​	2021
Level 1		​
Equity funds		1	​	1
Bond funds		2	​	2
Property		2	​	1
Other		1	​	1
Total		6	​	5

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- Definition

Tabular disclosure of defined benefit plan asset investment. Includes, but is not limited to, fair value of category of plan asset and its level within fair value hierarchy.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(01)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(ii)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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- Definition

Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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- Definition

Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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