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Property, Plant and Equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Property, Plant and Equipment |
Schedule of property, plant and equipment | (a)
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | Prepayments |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | for purchase |  |
|  |  |  |  |  |  |  |  | Research |  | Office |  |  |  | of equipment |  |
|  |  |  |  | Building |  |  |  | and |  | furniture |  |  |  | and |  |
|  |  |  |  | and |  |  |  | development |  | and |  |  |  | construction |  |
|  | Land |  | improvements |  | Machinery |  | equipment |  | equipment |  | Others |  | in progress |  | Total
|  | (in thousands)
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 14,328 |  | 31,971 |  | 70,468 |  | 45,957 |  | 12,964 |  | 32,380 |  | 37,891 |  | 245,959
Adjustments on initial Application of IFRS 16 |  |  | - |  | - |  | - |  | - |  | - |  | 5,899 |  | - |  | 5,899
Additions |  |  | 27,500 |  | 6,502 |  | 3,909 |  | 1,069 |  | 884 |  | 4,280 |  | 25 |  | 44,169
Transfers |  |  | - |  | 36,884 |  | - |  | - |  | 468 |  | - |  | (37,352) |  | -
Disposals |  |  | - |  | - |  | (51) |  | (2,388) |  | (638) |  | (3,273) |  | - |  | (6,350)
Effect of exchange rate changes |  |  | - |  | - |  | - |  | - |  | (12) |  | (38) |  | - |  | (50)
Balance at December 31, 2019 |  |  | 41,828 |  | 75,357 |  | 74,326 |  | 44,638 |  | 13,666 |  | 39,248 |  | 564 |  | 289,627
Acquisitions through business combinations |  |  | - |  | - |  | 1,476 |  | 189 |  | 19 |  | 222 |  | - |  | 1,906
Additions |  |  | - |  | 46 |  | 1,031 |  | 1,189 |  | 857 |  | 9,952 |  | 840 |  | 13,915
Transfers |  |  | - |  | - |  | 386 |  | 178 |  | - |  | (706) |  | (552) |  | (694)
Disposals |  |  | - |  | - |  | (2,350) |  | (730) |  | - |  | (15,720) |  | - |  | (18,800)
Effect of exchange rate changes |  |  | - |  | - |  | 87 |  | 23 |  | 115 |  | 252 |  | - |  | 477
Balance at December 31, 2020 |  | $ | 41,828 |  | 75,403 |  | 74,956 |  | 45,487 |  | 14,657 |  | 33,248 |  | 852 |  | 286,431
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | - |  | 16,050 |  | 47,548 |  | 34,112 |  | 10,737 |  | 26,445 |  | - |  | 134,892
Depreciation for the year |  |  | - |  | 4,074 |  | 6,718 |  | 4,795 |  | 904 |  | 5,695 |  | - |  | 22,186
Transfers |  |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Disposals |  |  | - |  | - |  | (51) |  | (2,388) |  | (638) |  | (3,265) |  | - |  | (6,342)
Effect of exchange rate changes |  |  | - |  | - |  | - |  | - |  | (17) |  | (30) |  | - |  | (47)
Balance at December 31, 2019 |  |  | - |  | 20,124 |  | 54,215 |  | 36,519 |  | 10,986 |  | 28,845 |  | - |  | 150,689
Depreciation for the year |  |  | - |  | 4,523 |  | 5,644 |  | 3,469 |  | 994 |  | 7,243 |  | - |  | 21,873
Transfers |  |  | - |  | - |  | (1) |  | - |  | - |  | 102 |  | - |  | 101
Disposals |  |  | - |  | - |  | (2,350) |  | (725) |  | - |  | (15,604) |  | - |  | (18,679)
Effect of exchange rate changes |  |  | - |  | - |  | 68 |  | 20 |  | 96 |  | 189 |  | - |  | 373
Balance at December 31, 2020 |  | $ | - |  | 24,647 |  | 57,576 |  | 39,283 |  | 12,076 |  | 20,775 |  | - |  | 154,357
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2019 |  | $ | 41,828 |  | 55,233 |  | 20,111 |  | 8,119 |  | 2,680 |  | 10,403 |  | 564 |  | 138,938
At December 31, 2020 |  | $ | 41,828 |  | 50,756 |  | 17,380 |  | 6,204 |  | 2,581 |  | 12,473 |  | 852 |  | 132,074
Schedule of estimated useful lives of property plant and equipment |
Buildings |  | 25 | years
Building improvements |  | 4-16 | years
Machinery |  | 4-10 | years
Research and development equipment |  | 2-6 | years
Office furniture and equipment |  | 3-8 | years
Others |  | 2-15 | years
Summary of lease liabilities |
|  | December 31, 2019 |  | December 31, 2020
|  | (in thousands)
Current portion (classified under other current liabilities) |  | $ | 1,432 |  | 3,068
Non-current portion (classified under other non-current liabilities) |  |  | 2,788 |  | 7,386
|  | $ | 4,220 |  | 10,454
Summary of additional lease information |
|  | Year ended December 31,
|  | 2019 |  | 2020
|  | (in thousands)
Expenses relating to short-term leases |  | $ | 313 |  | 258
Expenses relating to low-value asset leases |  | $ | 143 |  | 230
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 1,631 |  | 2,018
Summary of reconciliation of lease liabilities to cash flows arising from financing activities |
|  | Year ended December 31,
|  | 2019 |  | 2020
|  | (in thousands)
Balance at beginning of year |  | $ | 5,899 |  | 4,220
Change from financing activities: |  |  |  |  |
Payment of lease liabilities |  |  | (1,957) |  | (2,608)
Total change from financing activities |  |  | (1,957) |  | (2,608)
Other changes: |  |  |  |  |
New lease |  |  | 246 |  | 8,474
Interest expense |  |  | 112 |  | 155
Interest paid |  |  | (112) |  | (155)
Effect of exchange rate changes |  |  | 32 |  | 368
Total liability-related other changes |  |  | 278 |  | 8,842
Balance at end of year |  | $ | 4,220 |  | 10,454

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