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Accounts Receivable, net | 12 Months Ended
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Dec. 31, 2020
Accounts Receivable, net |
Accounts Receivable, net | Note 11. Accounts Receivable, net
|  |  | December 31, |  | December 31,
|  |  | 2019 |  | 2020
|  | (in thousands)
Accounts receivable |  | $ | 165,133 |  | 243,816
Less: Loss allowance |  |  | (190) |  | (190)
|  | $ | 164,943 |  | 243,626
As of December 31, 2019 and 2020, the Company measures the loss allowance for accounts receivable using the simplified approach under IFRS 9 with the lifetime expected credit losses. To measure the expected credit losses, accounts receivable have been grouped based on the days past due, as well as incorporated forward looking information, including relevant industry information. Analysis of expected credit losses which was measured based on the aforementioned method, was as follows:
|  |  | December 31, 2019
|  |  |  |  |  |  | Loss
|  | Carrying |  |  |  | allowance
|  | amount of |  | Weighted |  | for lifetime
|  | accounts |  | average |  | expected
|  | receivable |  | loss rate |  | credit
|  | (in thousands) |  |  |  |  | (in thousands)
Not past due |  | $ | 162,765 |  | 0 | % | $ | -
Past due within 30 days |  |  | 1,685 |  | 0%-0.25 | % |  | -
Past due 31‑60 days |  |  | 474 |  | 0%-4.16 | % |  | -
Past due 61‑90 days |  |  | - |  | 0%-4.17 | % |  | -
Past due 91‑120 days |  |  | 19 |  | 0%-20.4 | % |  | -
Past due over 121 days |  |  | - |  | 100.00 | % |  | -
|  | $ | 164,943 |  |  |  | $ | -
|  | December 31, 2020
|  |  |  |  |  |  | Loss
|  | Carrying |  |  |  | allowance
|  | amount of |  | Weighted |  | for lifetime
|  | accounts |  | average loss |  | expected
|  | receivable |  | rate |  | credit
|  | (in thousands) |  |  |  |  | (in thousands)
Not past due |  | $ | 243,208 |  | 0 | % | $ | -
Past due within 30 days |  |  | 36 |  | 0 | % |  | -
Past due 31‑60 days |  |  | 382 |  | 0 | % |  | -
Past due 61‑90 days |  |  | - |  | 0 | % |  | -
Past due 91‑120 days |  |  | - |  | 0%-6.32 | % |  | -
Past due over 121 days |  |  | - |  | 100.00 | % |  | -
|  | $ | 243,626 |  |  |  | $ | -
As of December 31, 2019, the Company recognized a loss allowance amounting to $190 thousand for accounts receivable with gross carrying amount of $190 thousand due to there was objective evidence indicating that it could not reasonably be expected those receivables would be able to be recovered. There were no changes as of December 31, 2020. The activity in the loss allowance is as follows: Loss Allowance
|  | Balance at |  |  |  | Amounts |  |
|  | Beginning |  | Charges to |  | utilized / |  | Balance at
Period |  | of year |  | earnings |  | write-offs |  | end of year
|  | (in thousands)
Year 2018 |  | $ | - |  | 290 |  | - |  | 290
Year 2019 |  | $ | 290 |  | 67 |  | (167) |  | 190
Year 2020 |  | $ | 190 |  | - |  | - |  | 190

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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