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Employee benefits (Tables) | 12 Months Ended
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Dec. 31, 2021
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,
​ | ​ | 2020 | ​ | 2021
​ | ​ | ​ | (in thousands)
​ | ​ | ​ | ​ | ​ | ​
Present value of the defined benefit obligations | ​ | $ | 3,562 | ​ | 3,489
Fair value of plan assets | ​ |  | (3,952) |  | (4,065)
​ | ​ | $ | (390) |  | (576)
Net defined benefit liabilities | ​ |  | 47 |  | -
Prepaid pension costs | ​ |  | (437) |  | (576)
​ | ​ | $ | (390) |  | (576)
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,
​ |  | 2020 |  | 2021
​ | ​ | (in thousands)
Balance at beginning of year | ​ | $ | 3,142 |  | 3,562
Service costs | ​ |  | 6 |  | -
Interest expense | ​ |  | 27 |  | 15
Remeasurements loss (gain): | ​ |  |  |  |
Actuarial loss (gain) arising from: | ​ |  | ​ |  | ​
-Changes in demographic assumptions | ​ |  | 91 |  | 32
-Experience adjustment | ​ |  | 56 |  | 116
-Change in financial assumptions | ​ |  | 196 |  | (253)
Effect of changes in exchange rates | ​ |  | 44 |  | 17
Balance at end of year | ​ | $ | 3,562 |  | 3,489
Schedule of movements in the fair value of plan assets | (iii) Movements in the fair value of plan assets
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2020 |  | 2021
​ | ​ | (in thousands)
Balance at beginning of year | ​ | $ | 3,730 |  | 3,952
Interest income | ​ |  | 31 | ​ | 17
Remeasurements gain : | ​ |  | ​ |  | ​
-Return on plan assets excluding interest income | ​ |  | 129 |  | 60
Contributions paid by the employer | ​ |  | 15 |  | 20
Effect of changes in exchange rate | ​ |  | 47 |  | 16
Balance at end of year | ​ | $ | 3,952 |  | 4,065
Schedule of expenses recognized in profit or loss | (iv) Expenses recognized in profit or loss
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2019 | ​ | 2020 |  | 2021
​ | ​ | (in thousands)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current service costs | ​ | $ | 26 | ​ | 6 |  | -
Interest income | ​ | ​ | (19) | ​ | (4) |  | (2)
​ | ​ | $ | 7 | ​ | 2 |  | (2)
Cost of revenues | ​ | $ | 6 | ​ | 6 |  | 6
Research and development | ​ | ​ | 1 | ​ | (5) |  | (8)
General and administrative | ​ | ​ | - | ​ | 1 |  | -
Sales and marketing | ​ | ​ | - | ​ | - |  | -
​ | ​ | $ | 7 | ​ | 2 |  | (2)
Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income | (v) Remeasurement of net defined benefit liability recognized in other comprehensive income
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2020 |  | 2021
​ | ​ | (in thousands)
​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year | ​ | $ | (60) |  | 116
Recognized during the period | ​ |  | 176 |  | (138)
Balance at end of year | ​ | $ | 116 |  | (22)
Schedule of principal actuarial assumptions | The principal actuarial assumptions were as follows:
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31, |
​ | ​ | 2020 | ​ | 2021 |
Discount rate |  | 0.42 | % | 0.82%-0.85 | %
Rate of increase in compensation levels |  | 3.00 | % | 3.00 | %
Schedule of sensitivity analysis | Reasonably possible changes at December 31, 2020 and 2021 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, 2020 | ​ | December 31, 2021
​ |  | + 0.5% |  | - 0.5% |  | + 0.5% |  | ‑0.5%
​ | ​ | (in thousands)
Discount rate |  | (306) |  | 339 |  | (290) |  | 319
Rate of increase in compensation levels |  | 328 |  | (300) |  | 310 |  | (285)
Schedule of cash award expenses related to tax effects | The amounts of cash award expenses included in applicable costs of revenues and expense categories and related tax effects are summarized as follows: ​
​ | ​ | ​ | ​
​ | ​ | Year ended
​ | ​ | December 31,
​ | ​ | 2021
​ | ​ | (in thousands)
​ | ​ | ​ | ​
Cost of revenues | ​ | $ | 511
Research and development | ​ | ​ | 5,876
General and administrative | ​ | ​ | 678
Sales and marketing | ​ | ​ | 1,223
Total compensation recognized in income | ​ | $ | 8,288
Income tax benefit | ​ | $ | 1,444

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