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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Financial Instruments |
Schedule of financial assets |
| (i) | Financial assets
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2020 | ​ | 2021
​ | ​ | ​ | (in thousands)
Financial assets measured at fair value through profit or loss (including current and noncurrent) | ​ | $ | 21,765 |  | 16,013
Financial assets measured at fair value through other comprehensive income | ​ | ​ | 742 | ​ | 410
Measured at amortized cost: | ​ |  |  |  |
Cash and cash equivalents | ​ |  | 184,938 |  | 336,024
Financial assets at amortized cost | ​ |  | 8,682 |  | 26,013
Accounts receivable and other receivables (including related parties) | ​ |  | 252,162 |  | 423,357
Restricted deposit (including current and noncurrent) | ​ |  | 104,141 |  | 154,136
Refundable deposits (including current and noncurrent) | ​ |  | 12,144 |  | 231,415
Subtotal | ​ |  | 562,067 |  | 1,170,945
Total | ​ | $ | 584,574 |  | 1,187,368
Schedule of financial liabilities |
| (ii) | Financial liabilities
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2020 | ​ | 2021
​ | ​ | (in thousands)
Measured at amortized cost: |  | ​ |  |  |
Short-term secured borrowings | ​ | $ | 104,000 |  | 151,400
Accounts payables and other payables (including related parties) | ​ |  | 222,739 |  | 305,755
Long-term unsecured borrowings (including current portion) | ​ | ​ | 58,500 | ​ | 52,500
Lease liabilities (including current and noncurrent) | ​ | ​ | 10,454 | ​ | 15,860
Guarantee deposits | ​ |  | 5,765 |  | 55,215
Total | ​ | $ | 401,458 |  | 580,730
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, 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
December 31, 2021 | ​ |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings | ​ | $ | 151,601 | ​ | 111,582 | ​ | 40,019 | ​ | - | ​ | - | ​ | -
Long-term unsecured borrowings (including current portion) | ​ | ​ | 54,015 |  | 3,167 |  | 3,159 |  | 6,287 |  | 18,624 |  | 22,778
Lease liabilities | ​ |  | 16,174 |  | 2,460 |  | 2,298 |  | 3,881 |  | 7,513 |  | 22
Guarantee deposits | ​ |  | 55,215 |  | 1,165 |  | - |  | 5,840 |  | 48,210 |  | -
​ | ​ | $ | 277,005 |  | 118,374 |  | 45,476 |  | 16,008 |  | 74,347 |  | 22,800
Schedule of company's significant exposure to foreign currency risk | The Company’s significant exposure to foreign currency risk was as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | December 31, 2020 | ​ | December 31, 2021
​ |  | Foreign |  | Exchange |  | Functional |  | Foreign |  | Exchange |  | Functional
​ | ​ | currency | ​ | rate | ​ | currency | ​ | currency | ​ | rate | ​ | currency
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 155,418 |  | 28.48 |  | 5,457 |  | 447,596 |  | 27.68 |  | 16,170
CNY | ​ | 35,630 |  | 6.5428 |  | 5,461 |  | 36,450 |  | 6.3941 |  | 5,701
Financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 1,084,594 |  | 28.48 |  | 38,083 | ​ | 3,450,959 | ​ | 27.68 | ​ | 124,672
JPY | ​ | 632,215 |  | 103.0786 |  | 6,133 |  | 1,459,700 |  | 115.0936 |  | 12,683
Schedule of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2021
​ | ​ | 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 | ​ | $ | 2,345 | ​ | 2,345 | ​ | - | ​ | - | ​ | 2,345
Equity securities-unlisted company | ​ | ​ | 13,668 | ​ | - | ​ | - | ​ | 13,668 | ​ | 13,668
Subtotal | ​ | ​ | 16,013 | ​ | 2,345 | ​ | - | ​ | 13,668 | ​ | 16,013
Financial assets measured at fair value through other comprehensive income | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ |  | ​ | ​
Equity securities-unlisted company | ​ | ​ | 410 | ​ | - | ​ | - | ​ | 410 | ​ | 410
Total | ​ | $ | 16,423 | ​ | 2,345 | ​ | - | ​ | 14,078 | ​ | 16,423
Schedule of movement in financial assets included in Level 3 of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | 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
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Financial assets | ​ | ​
​ | ​ | Financial assets | ​ | at fair value | ​ | ​
​ | ​ | at fair value | ​ | through other | ​ | ​
​ |  | through profit or |  | comprehensive |  | ​
(in thousands) | ​ | loss | ​ | income | ​ | Total
January 1, 2021 | ​ | $ | 13,966 |  | 742 |  | 14,708
Disposal-capital reduction of investment | ​ |  | - |  | (151) |  | (151)
Recognized in other comprehensive income | ​ |  | - |  | (181) |  | (181)
Recognized in profit or loss | ​ |  | (298) |  | - |  | (298)
December 31, 2021 | ​ | $ | 13,668 |  | 410 |  | 14,078

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