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Employee benefits (Tables)
12 Months Ended
Dec. 31, 2018
Disclosure of information about defined benefit plans [abstract]  
Disclosure Of Detailed Information Of Defined Benefit Plans [Text Block]
Reconciliations of defined benefit obligation at present value and plan asset at fair value are as follows:
 
 
 
January 1,
2017
 
 
December 31,

2017
 
 
December 31,
2018
 
 
 
(in thousands)
 
 
 
 
 
Present value of the defined benefit obligations
 
$
3,954
 
 
 
4,460
 
 
 
3,184
 
Fair value of plan assets
 
 
(2,992
)
 
 
(3,410
)
 
 
(3,565
)
 
 
$
962
 
 
 
1,050
 
 
 
(381
)
Net defined benefit liabilities
 
 
1,064
 
 
 
1,152
 
 
 
151
 
Prepaid pension costs
 
 
(102
)
 
 
(102
)
 
 
(532
)
 
 
$
962
 
 
 
1,050
 
 
 
(381
)
Disclosure Of Detailed Information About Movement In Present Value Of Defined Benefit Obligations [Text Block] Movements in present value of the defined benefit obligations
 
 
 
Year ended December 31,
 
 
 
2017
 
 
2018
 
 
 
(in thousands)
 
Balance at beginning of year
 
$
3,954
 
 
 
4,460
 
Service costs
 
 
15
 
 
 
20
 
Interest expense
 
 
67
 
 
 
76
 
Remeasurements loss (gain):
 
 
 
 
 
 
 
 
Actuarial loss (gain) arising from:
 
 
 
 
 
 
 
 
-Changes in demographic assumptions
 
 
46
 
 
 
47
 
-Experience adjustment
 
 
(144
)
 
 
10
 
-Change in financial assumptions
 
 
175
 
 
 
(1,217
)
Effect of changes in exchange rates
 
 
347
 
 
 
(212
)
Balance at end of year
 
$
4,460
 
 
 
3,184
 
Disclosure Of Detailed information About Fair Value Of Plan Assets [Text Block] Movements in the fair value of plan assets
 
 
 
Year ended December 31,
 
 
 
2017
 
 
2018
 
 
 
(in thousands)
 
Balance at beginning of year
 
$
2,992
 
 
 
3,410
 
Interest income
 
 
48
 
 
 
57
 
Remeasurements gain (loss):
 
 
 
 
 
 
 
 
-Return on plan assets excluding interest income
 
 
(21
)
 
 
81
 
Contributions paid by the employer
 
 
132
 
 
 
132
 
Effect of changes in exchange rate
 
 
259
 
 
 
(115
)
Balance at end of year
 
$
3,410
 
 
 
3,565
 
Disclosure Of Detailed information About Expenses Recognized In Profit Or loss [Text Block] Expenses recognized in profit or loss
 
 
 
Year ended December 31,
 
 
 
2017
 
 
2018
 
 
 
(in thousands)
 
Current service costs
 
$
15
 
 
 
20
 
Interest expense
 
 
19
 
 
 
19
 
 
 
$
34
 
 
 
39
 
Cost of revenues
 
$
9
 
 
 
14
 
Research and development
 
 
17
 
 
 
18
 
General and administrative
 
 
5
 
 
 
4
 
Sales and marketing
 
 
3
 
 
 
3
 
 
 
$
34
 
 
 
39
 
Disclosure Of Detailed Information About Net Defined Benefit Liability Asset [Text Block] Remeasurement of net defined benefit liability recognized in other comprehensive income
 
 
 
Year ended December 31,
 
 
 
2017
 
 
2018
 
 
 
(in thousands)
 
   
Balance at beginning of year
 
$
1,181
 
 
 
1,262
 
Recognized during the period
 
 
81
 
 
 
(1,133
)
Balance at end of year
 
$
1,262
 
 
 
129
 
Disclosure Of Detailed information About Sensitivity Analysis For Actuarial Assumptions [Text Block]
The principal actuarial assumptions were as follows:
 
 
 
January 1,

2017
 
 
December 31,

2017
 
 
December 31,

2018
 
Discount rate
 
 
1.80
%
 
 
1.60
%
 
 
1.22%-1.24
%
Rate of increase in compensation levels
 
 
5.00
%
 
 
5.00
%
 
 
3.00
%
Disclosure Of Detailed information About Sensitivity Analysis [Text Block]
Reasonably possible changes at January 1, 2017, December 31, 2017 and 2018 to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.
 
 
 
 
January 1, 2017
 
 
December 31, 2017
 
 
December 31, 2018
 
 
 
+0.5%
 
 
-0.5%
 
 
+ 0.5%
 
 
- 0.5%
 
 
+ 0.5%
 
 
-0.5%
 
 
 
(in thousands)
 
 
(in thousands)
 
 
(in thousands)
 
Discount rate
 
 
(305
)
 
 
438
 
 
 
(427
)
 
 
479
 
 
 
(284
)
 
 
317
 
Rate of increase in compensation levels
 
 
422
 
 
 
(380
)
 
 
460
 
 
 
(416
)
 
 
310
 
 
 
(281
)