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Related-party Transactions | 12 Months Ended
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Dec. 31, 2021
Related-party Transactions |
Related-party Transactions | Note 26. Related-party Transactions
| (a) | Name and relationship
​ | ​ | ​
Name of related parties |  | Relationship
​ | ​ | ​
Viewsil Microelectronics (Kunshan) Limited (Viewsil) | ​ | Associates
Viewsil Technology Limited (VST) | ​ | Associates
Ganzin Technology Corp. | ​ | Associates
Cheng Mei Materials Technology Corporation (CMMT)(1) | ​ | Other related parties
Ningbo Cheng Mei Materials Technology Co., Ltd.(1) | ​ | Other related parties
Prilit Optronics, Inc. | ​ | Other related parties
​ Note 1: It became related parties from acquisition date of CMVT, October 30, 2020. ​
| (b) | Significant transactions with related parties
| (i) | Sales and accounts receivable
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2019 |  | 2020 |  | 2021
​ |  | (in thousands)
Sales of goods |  | ​ |  |  |  |  |
Other related parties | ​ | $ | - |  | - |  | 125
​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2020 |  | 2021
​ |  | (in thousands)
Accounts receivable |  | ​ |  |  |
Other related parties | ​ | $ | - |  | 71
​
| (ii) | Purchase and accounts payable
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ | ​ | 2019 | ​ | 2020 | ​ | 2021
​ | ​ | (in thousands)
Purchase of raw materials | ​ | ​ | ​ | ​ |  | ​ | ​
CMMT | ​ | $ | - | ​ | 663 | ​ | 3,469
Other related parties | ​ |  | - | ​ | 26 | ​ | 63
​ | ​ | $ | - | ​ | 689 | ​ | 3,532
​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ | 2020 | ​ | 2021
​ | ​ | (in thousands)
Accounts payable | ​ | ​ | ​ | ​ |
CMMT | ​ | $ | 1,530 | ​ | 233
Other related parties | ​ |  | 38 | ​ | 32
​ | ​ | $ | 1,568 | ​ | 265
​
| (iii) | The Company made an interest-free loan of $1,200 thousand and $1,200 thousand as of December 31, 2020 and 2021, respectively, to VST for its short-term funding needs. The loan is repayable on demand and the Company expects it will be repaid in full during 2022. The Company may consider providing further future loans to VST.
| (iv) | Others
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ |  | 2019 |  | 2020 |  | 2021
​ |  | (in thousands)
Revenue from miscellaneous service | ​ | ​ | ​ | ​ | ​ | ​ | ​
Associates | ​ | $ | - |  | - |  | 63
Other related parties | ​ |  | - |  | - |  | 3
​ | ​ | $ | - |  | - |  | 66
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Technical service fee | ​ |  |  |  |  |  |
Viewsil | ​ | $ | 1,800 |  | 1,400 |  | 1,400
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Miscellaneous fee | ​ |  |  |  |  |  |
CMMT | ​ | $ | - |  | 84 |  | 791
Associates | ​ |  | - |  | - |  | 4
​ | ​ | $ | - |  | 84 |  | 795
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ |  | 2020 |  | 2021
​ |  | (in thousands)
Other receivable | ​ | ​ | ​ | ​ | ​
Associates | ​ | $ | - |  | 14
Other related parties | ​ |  | - |  | 3
​ | ​ | $ | - |  | 17
​ | ​ | ​ | ​ | ​ | ​
Other payable | ​ |  |  |  |
Viewsil | ​ | $ | 2,480 |  | 1,400
Other related parties | ​ |  | 92 |  | 241
​ | ​ | $ | 2,572 |  | 1,641
​
| (c) | Compensation of key management personnel
For the years ended December 31, 2020 and 2021, the aggregate cash compensation that the Company paid to the independent directors was $135 thousand and $150 thousand, respectively. The aggregate share-based compensation that the Company paid to the independent directors was nil. The compensation to key management personnel for the years ended December 31, 2019, 2020 and 2021 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2019 | ​ | 2020 |  | 2021
​ | ​ | (in thousands)
Short-term employee benefits | ​ | $ | 822 | ​ | 884 |  | 1,068
Post-employment benefits | ​ |  | 7 | ​ | 9 |  | 12
Share-based compensation | ​ |  | 14 | ​ | 41 |  | 671
​ | ​ | $ | 843 | ​ | 934 |  | 1,751
​

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