XML 37 R22.htm IDEA: XBRL DOCUMENT
v3.21.1

Property, Plant and Equipment | 12 Months Ended
--- | ---
Dec. 31, 2020
Property, Plant and Equipment |
Property, Plant and Equipment | Note 15. 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
Others in property, plant and equipment includes mold equipment, leasehold improvements, right-of-use assets and other equipment. The Company incurred non-cash capital expenditures of $5,524 thousand, $1,999 thousand and $345 thousand in the years ended December 31, 2018, 2019 and 2020. The above items of property, plant and equipment, except certain machinery and equipment for specific project depreciated on Fixed-Percentage-on-Declining-Base Method basis mentioned in Note 4(i), are depreciated on a straight-line basis over their estimated useful lives as follows:
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
For the years ended December 31, 2018, 2019 and 2020, the Company did not recognize any impairment loss on property, plant and equipment. Information on property, plant and equipment that were pledged to bank as collateral is provided in Note 27. (b) Lease Arrangements (i) Right-of-use assets The Company recognized additional $5,899 thousand of right-of-use assets and $5,899 thousand of lease liabilities as at January 1, 2019. Addition to right-of use assets during 2019 and 2020 were $246 thousand and $8,474 thousand, respectively. The carrying amounts of right-of use assets for offices and buildings lease included in Others in property, plant and equipment was $4,115 thousand and $10,020 thousand as of December 31, 2019 and 2020, respectively. Depreciation expense of right-of-use assets amounted to $2,018 thousand and $ 2,619 thousand in 2019 and 2020. (ii) 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
(iii) 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
The reconciliation of lease liabilities to cash flows arising from financing activities was as follows:
|  | 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

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration