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Employee benefits (Tables) | 12 Months Ended
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Dec. 31, 2020
Employee benefits |
Schedule of reconciliations of defined benefit obligation at present value and plan asset at fair value | Reconciliations of defined benefit obligation at present value and plan asset at fair value are as follows:
|  | December 31, |  | December 31,
|  | 2019 |  | 2020
|  |  | (in thousands)
Present value of the defined benefit obligations |  | $ | 3,142 |  | 3,562
Fair value of plan assets |  |  | (3,730) |  | (3,952)
|  | $ | (588) |  | (390)
Net defined benefit liabilities |  |  | 50 |  | 47
Prepaid pension costs |  |  | (638) |  | (437)
|  | $ | (588) |  | (390)
Schedule of movements in present value of the defined benefit obligations | (ii) Movements in present value of the defined benefit obligations
|  | Year ended December 31,
|  | 2019 |  | 2020
|  | (in thousands)
Balance at beginning of year |  | $ | 3,184 |  | 3,142
Service costs |  |  | 26 |  | 6
Interest expense |  |  | 121 |  | 27
Remeasurements loss (gain): |  |  |  |  |
Actuarial loss (gain) arising from: |  |  |  |  |
-Changes in demographic assumptions |  |  | 2 |  | 91
-Experience adjustment |  |  | (149) |  | 56
-Change in financial assumptions |  |  | 53 |  | 196
Refund of overfunding |  |  | (18) |  | -
Effect of changes in exchange rates |  |  | (77) |  | 44
Balance at end of year |  | $ | 3,142 |  | 3,562
Schedule of movements in the fair value of plan assets | (iii) Movements in the fair value of plan assets
|  | Year ended December 31,
|  | 2019 |  | 2020
|  | (in thousands)
Balance at beginning of year |  | $ | 3,565 |  | 3,730
Interest income |  |  | 140 |  | 31
Remeasurements gain (loss): |  |  |  |  |
-Return on plan assets excluding interest income |  |  | 120 |  | 129
Contributions paid by the employer |  |  | 56 |  | 15
Refund of overfunding |  |  | (70) |  | -
Effect of changes in exchange rate |  |  | (81) |  | 47
Balance at end of year |  | $ | 3,730 |  | 3,952
Schedule of expenses recognized in profit or loss | (iv) Expenses recognized in profit or loss
|  | Year ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | (in thousands)
Current service costs |  | $ | 20 |  | 26 |  | 6
Interest expense (income) |  |  | 19 |  | (19) |  | (4)
|  | $ | 39 |  | 7 |  | 2
Cost of revenues |  | $ | 14 |  | 6 |  | 6
Research and development |  |  | 18 |  | 1 |  | (5)
General and administrative |  |  | 4 |  | - |  | 1
Sales and marketing |  |  | 3 |  | - |  | -
|  | $ | 39 |  | 7 |  | 2
Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income |
|  | Year ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | (in thousands)
Current service costs |  | $ | 20 |  | 26 |  | 6
Interest expense (income) |  |  | 19 |  | (19) |  | (4)
|  | $ | 39 |  | 7 |  | 2
Cost of revenues |  | $ | 14 |  | 6 |  | 6
Research and development |  |  | 18 |  | 1 |  | (5)
General and administrative |  |  | 4 |  | - |  | 1
Sales and marketing |  |  | 3 |  | - |  | -
|  | $ | 39 |  | 7 |  | 2
(v) Remeasurement of net defined benefit liability recognized in other comprehensive income
|  | Year ended December 31,
|  | 2019 |  | 2020
|  | (in thousands)
Balance at beginning of year |  | $ | 129 |  | (60)
Recognized during the period |  |  | (189) |  | 176
Balance at end of year |  | $ | (60) |  | 116
Schedule of principal actuarial assumptions | The principal actuarial assumptions were as follows:
|  | December 31, |  | December 31, |
|  | 2019 |  | 2020 |
Discount rate |  | 0.87%-0.88 | % | 0.42 | %
Rate of increase in compensation levels |  | 3.00 | % | 3.00 | %
Schedule of sensitivity analysis | Reasonably possible changes at December 31, 2019 and 2020 to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.
|  | December 31, 2019 |  | December 31, 2020
|  | + 0.5% |  | - 0.5% |  | + 0.5% |  | ‑0.5%
|  | (in thousands)
Discount rate |  | (272) |  | 302 |  | (306) |  | 339
Rate of increase in compensation levels |  | 294 |  | (268) |  | 328 |  | (300)

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