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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2020
Financial Instruments |
Schedule of financial assets | (i)Financial assets
|  | December 31, |  | December 31,
|  | 2019 |  | 2020
|  |  | (in thousands)
Financial assets measured at fair value through profit or loss (including current and noncurrent) |  | $ | 13,500 |  | 21,765
Financial assets measured at fair value through other comprehensive income |  |  | 709 |  | 742
Measured at amortized cost: |  |  |  |  |
Cash and cash equivalents |  |  | 101,055 |  | 184,938
Financial assets at amortized cost |  |  | 11,049 |  | 8,682
Accounts receivable and other receivables (including related parties) |  |  | 168,377 |  | 252,162
Restricted deposit (including current and noncurrent) |  |  | 164,133 |  | 104,141
Refundable deposits |  |  | 4,372 |  | 12,144
Subtotal |  |  | 448,986 |  | 562,067
Total |  | $ | 463,195 |  | 584,574
Schedule of financial liabilities | (ii)Financial liabilities
|  |  | December 31, |  | December 31,
|  |  | 2019 |  | 2020
|  | (in thousands)
Measured at amortized cost: |  |  |  |  |
Short-term unsecured borrowings |  | $ | 57,339 |  | -
Short-term secured borrowings |  |  | 164,000 |  | 104,000
Accounts payables and other payables (including related parties) |  |  | 154,175 |  | 222,739
Long-term unsecured borrowings (including current portion) |  |  | - |  | 58,500
Lease liabilities |  |  | 4,220 |  | 10,454
Guarantee deposits |  |  | 400 |  | 5,765
Total |  | $ | 380,134 |  | 401,458
Schedule of contractual maturities of financial liabilities, including estimated interest payments of short-term borrowings. | The following, except for payables (including related parties) that are repayable within a year, are the contractual maturities of financial liabilities, including estimated interest payments of unsecured borrowings, secured borrowings and lease liabilities.
|  | Contractual |  | Within 6 |  | 6‑12 |  |  |  |  |  | Over 5
(in thousands) |  | cash flows |  | months |  | months |  | 1‑2 years |  | 2‑5 years |  | years
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term unsecured borrowings |  | $ | 57,625 |  | 57,625 |  | - |  | - |  | - |  | -
Short-term secured borrowings |  |  | 164,254 |  | 114,248 |  | 50,006 |  | - |  | - |  | -
Lease liabilities |  |  | 4,450 |  | 971 |  | 559 |  | 1,614 |  | 1,306 |  | -
Guarantee deposits |  |  | 400 |  | 400 |  | - |  | - |  | - |  | -
|  | $ | 226,729 |  | 173,244 |  | 50,565 |  | 1,614 |  | 1,306 |  | -
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings |  | $ | 104,106 |  | 104,106 |  | - |  | - |  | - |  | -
Long-term unsecured borrowings (including current portion) |  |  | 60,684 |  | 3,216 |  | 3,209 |  | 6,379 |  | 18,862 |  | 29,018
Lease liabilities |  |  | 10,725 |  | 1,600 |  | 1,603 |  | 4,538 |  | 2,984 |  | -
Guarantee deposits |  |  | 5,765 |  | 5,765 |  | - |  | - |  | - |  | -
|  | $ | 181,280 |  | 114,687 |  | 4,812 |  | 10,917 |  | 21,846 |  | 29,018
Schedule of company's significant exposure to foreign currency risk | The Company’s significant exposure to foreign currency risk was as follows:
|  | December 31, 2019 |  | December 31, 2020
|  | Foreign |  | Exchange |  | Functional |  | Foreign |  | Exchange |  | Functional
(in thousands) |  | currency |  | rate |  | currency |  | currency |  | rate |  | currency
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
NTD |  | 148,825 |  | 29.98 |  | 4,964 |  | 155,418 |  | 28.48 |  | 5,457
CNY |  | 34,726 |  | 6.9762 |  | 4,978 |  | 35,630 |  | 6.5428 |  | 5,461
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
NTD |  | 897,593 |  | 29.98 |  | 29,939 |  | 1,084,594 |  | 28.48 |  | 38,083
JPY |  | 3,099 |  | 108.6232 |  | 29 |  | 632,215 |  | 103.0786 |  | 6,133
Schedule of fair value hierarchy | (1) Fair value hierarchy
|  | December 31, 2019
|  | Carrying |  | Fair Value
(in thousands) |  | Amount |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets measured at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |
Equity securities-unlisted company |  | $ | 13,500 |  | - |  | - |  | 13,500 |  | 13,500
Subtotal |  |  | 13,500 |  | - |  | - |  | 13,500 |  | 13,500
Financial assets measured at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Equity securities-unlisted company |  |  | 709 |  | - |  | - |  | 709 |  | 709
Total |  | $ | 14,209 |  | - |  | - |  | 14,209 |  | 14,209
|  | December 31, 2020
|  | Carrying |  | Fair Value
(in thousands) |  | Amount |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets measured at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |
Money market fund |  | $ | 7,799 |  | 7,799 |  | - |  | - |  | 7,799
Equity securities-unlisted company |  |  | 13,966 |  | - |  | - |  | 13,966 |  | 13,966
Subtotal |  |  | 21,765 |  | 7,799 |  | - |  | 13,966 |  | 21,765
Financial assets measured at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Equity securities-unlisted company |  |  | 742 |  | - |  | - |  | 742 |  | 742
Total |  | $ | 22,507 |  | 7,799 |  | - |  | 14,708 |  | 22,507
Schedule of movement in financial assets included in Level 3 of fair value hierarchy | (4) Movement in financial assets included in Level 3 of fair value hierarchy
|  | Financial assets |  | Financial assets |  |
|  | at fair value |  | at fair value |  |
|  | through profit or |  | through other |  |
(in thousands) |  | loss |  | comprehensive income |  | Total
January 1, 2019 |  | $ | 9,768 |  | 791 |  | 10,559
Disposal-capital reduction of investment |  |  | - |  | (47) |  | (47)
Recognized in other comprehensive income |  |  | - |  | (35) |  | (35)
Recognized in profit or loss |  |  | 3,732 |  | - |  | 3,732
December 31, 2019 |  | $ | 13,500 |  | 709 |  | 14,209
|  |  |  |  | Financial assets |  |
|  | Financial assets |  | at fair value |  |
|  | at fair value |  | through other |  |
|  | through profit or |  | comprehensive |  |
(in thousands) |  | loss |  | income |  | Total
January 1, 2020 |  | $ | 13,500 |  | 709 |  | 14,209
Disposal-capital reduction of investment |  |  | - |  | (32) |  | (32)
Recognized in other comprehensive income |  |  | - |  | 65 |  | 65
Recognized in profit or loss |  |  | 466 |  | - |  | 466
December 31, 2020 |  | $ | 13,966 |  | 742 |  | 14,708

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