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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2021
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, 2020 | ​ | $ | 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
Additions | ​ |  | - |  | 60 |  | 1,705 |  | 4,565 |  | 731 |  | 13,307 |  | 447 |  | 20,815
Transfers | ​ |  | - |  | - |  | 783 |  | 69 |  | - |  | - |  | (852) |  | -
Disposals | ​ |  | - |  | (79) |  | (5) |  | (895) |  | (2,286) |  | (106) |  | - |  | (3,371)
Effect of exchange rate changes | ​ |  | - |  | (1) |  | 2 |  | 1 |  | 25 |  | (7) |  | - |  | 20
Balance at December 31, 2021 | ​ | $ | 41,828 |  | 75,383 |  | 77,441 |  | 49,227 |  | 13,127 |  | 46,442 |  | 447 |  | 303,895
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated Depreciation | ​ |  |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  |  |  | ​
Balance at January 1, 2020 | ​ | $ | - |  | 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
Depreciation for the year | ​ |  | - |  | 4,232 |  | 5,824 |  | 2,551 |  | 1,048 |  | 5,949 |  | - |  | 19,604
Disposals | ​ |  | - |  | (79) |  | (5) |  | (895) |  | (2,286) |  | (89) |  | - |  | (3,354)
Effect of exchange rate changes | ​ |  | - |  | - |  | - |  | 2 |  | 21 |  | 29 |  | - |  | 52
Balance at December 31, 2021 | ​ | $ | - |  | 28,800 |  | 63,395 |  | 40,941 |  | 10,859 |  | 26,664 |  | - |  | 170,659
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts | ​ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2020 | ​ | $ | 41,828 |  | 50,756 |  | 17,380 |  | 6,204 |  | 2,581 |  | 12,473 |  | 852 |  | 132,074
At December 31, 2021 | ​ | $ | 41,828 |  | 46,583 |  | 14,046 |  | 8,286 |  | 2,268 |  | 19,778 |  | 447 |  | 133,236
​ 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 $1,999 thousand, $345 thousand and $2,006 thousand in the years ended December 31, 2019,2020 and 2021. 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, 2019,2020 and 2021, 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 ​ Addition to right-of use assets during 2020 and 2021 were $8,474 thousand and $11,247 thousand, respectively. The carrying amounts of right-of use assets for offices and buildings lease included in Others in property, plant and equipment was $10,020 thousand and $16,660 thousand as of December 31, 2020 and 2021, respectively. Depreciation expense of right-of-use assets amounted to $2,018 thousand, $2,619 thousand and $4,554 thousand in 2019, 2020 and 2021. (ii) Lease liabilities ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2020 | ​ | 2021
​ |  | (in thousands)
Current portion (classified under other current liabilities) | ​ | $ | 3,068 | ​ | 4,602
Non-current portion (classified under other non-current liabilities) | ​ |  | 7,386 | ​ | 11,258
​ | ​ | $ | 10,454 | ​ | 15,860
​ (iii) Additional lease information ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2019 |  | 2020 | ​ | 2021
​ | ​ | (in thousands)
Expenses relating to short-term leases | ​ | $ | 313 | ​ | 258 | ​ | 162
Expenses relating to low-value asset leases | ​ | $ | 143 | ​ | 230 | ​ | 342
Expenses relating to variable lease payments not included in the measurement of lease liabilities | ​ | $ | 1,631 | ​ | 2,018 | ​ | 1,874
​ The reconciliation of lease liabilities to cash flows arising from financing activities was as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ | ​ | 2020 | ​ | 2021
​ |  | (in thousands)
​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year | ​ | $ | 4,220 | ​ | 10,454
Change from financing activities: | ​ |  |  | ​ |
Payment of lease liabilities | ​ |  | (2,608) | ​ | (4,668)
Total change from financing activities | ​ |  | (2,608) | ​ | (4,668)
Other changes: | ​ |  |  | ​ |
New lease | ​ |  | 8,474 | ​ | 11,247
Interest expense | ​ |  | 155 | ​ | 213
Interest paid | ​ |  | (155) | ​ | (213)
Effect of exchange rate changes | ​ |  | 368 | ​ | (1,173)
Total liability-related other changes | ​ |  | 8,842 | ​ | 10,074
Balance at end of year | ​ | $ | 10,454 | ​ | 15,860
​

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