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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2022
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, 2021 | ​ | $ | 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
Additions | ​ |  | - |  | 1,129 |  | 2,730 |  | 1,946 |  | 1,301 |  | 4,030 |  | 2,210 |  | 13,346
Transfers | ​ |  | - |  | — |  | 335 |  | 112 |  | - |  | - |  | (447) |  | -
Disposals | ​ |  | - |  | (37) |  | (2) |  | (1,861) |  | (152) |  | (2,163) |  | - |  | (4,215)
Disposal of subsidiary | ​ | ​ | - | ​ | - | ​ | - | ​ | - | ​ | (103) | ​ | (225) | ​ | - | ​ | (328)
Effect of exchange rate changes | ​ |  | - |  | - |  | - |  | - |  | (168) |  | (371) |  | - |  | (539)
Balance at December 31, 2022 | ​ | $ | 41,828 |  | 76,475 |  | 80,504 |  | 49,424 |  | 14,005 |  | 47,713 |  | 2,210 |  | 312,159
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated Depreciation | ​ |  |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  |  |  | ​
Balance at January 1, 2021 | ​ | $ | - |  | 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
Depreciation for the year | ​ |  | - |  | 4,212 |  | 4,964 |  | 3,125 |  | 1,132 |  | 6,531 |  | - |  | 19,964
Disposals | ​ |  | - |  | (37) |  | (2) |  | (1,861) |  | (152) |  | (1,969) |  | - |  | (4,021)
Disposal of subsidiary | ​ | ​ | - | ​ | - | ​ | - | ​ | - | ​ | (57) | ​ | (92) | ​ | - | ​ | (149)
Effect of exchange rate changes | ​ |  | - |  | - |  | - |  | - |  | (141) |  | (291) |  | - |  | (432)
Balance at December 31, 2022 | ​ | $ | - |  | 32,975 |  | 68,357 |  | 42,205 |  | 11,641 |  | 30,843 |  | - |  | 186,021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts | ​ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2021 | ​ | $ | 41,828 |  | 46,583 |  | 14,046 |  | 8,286 |  | 2,268 |  | 19,778 |  | 447 |  | 133,236
At December 31, 2022 | ​ | $ | 41,828 |  | 43,500 |  | 12,147 |  | 7,219 |  | 2,364 |  | 16,870 |  | 2,210 |  | 126,138
​ 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 $2,016 thousand, $3,608 thousand and $2,551 thousand in the years ended December 31, 2020, 2021 and 2022. 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, 2020, 2021 and 2022, 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 2021 and 2022 were $11,247 thousand and $2,395 thousand, respectively. The carrying amounts of right-of-use assets for offices and buildings lease included in Others in property, plant and equipment was $16,660 thousand and $13,863 thousand as of December 31, 2021 and 2022, respectively. Depreciation expense of right-of-use assets amounted to $2,619 thousand, $4,554 thousand and $4,810 thousand in 2020, 2021 and 2022, respectively. (ii) Lease liabilities ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2021 | ​ | 2022
​ |  | (in thousands)
Current portion (classified under other current liabilities) | ​ | $ | 4,602 | ​ | 4,218
Non-current portion (classified under other non-current liabilities) | ​ |  | 11,258 | ​ | 7,457
​ | ​ | $ | 15,860 | ​ | 11,675
​ (iii) Additional lease information ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2020 |  | 2021 | ​ | 2022
​ | ​ | (in thousands)
Expenses relating to short-term leases | ​ | $ | 258 | ​ | 162 | ​ | 364
Expenses relating to low-value asset leases | ​ | $ | 230 | ​ | 342 | ​ | 113
Expenses relating to variable lease payments not included in the measurement of lease liabilities | ​ | $ | 2,018 | ​ | 1,874 | ​ | 2,920
​ The reconciliation of lease liabilities to cash flows arising from financing activities was as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ | ​ | 2021 | ​ | 2022
​ |  | (in thousands)
​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year | ​ | $ | 10,454 | ​ | 15,860
Change from financing activities: | ​ |  |  | ​ |
Payment of lease liabilities | ​ |  | (4,668) | ​ | (4,294)
Total change from financing activities | ​ |  | (4,668) | ​ | (4,294)
Other changes: | ​ |  |  | ​ |
New lease | ​ |  | 11,247 | ​ | 2,395
Interest expense | ​ |  | 213 | ​ | 222
Interest paid | ​ |  | (213) | ​ | (222)
Lease modifications | ​ | ​ | - | ​ | (194)
Disposal of subsidiary | ​ | ​ | - | ​ | (138)
Effect of exchange rate changes | ​ |  | (1,173) | ​ | (1,954)
Total liability-related other changes | ​ |  | 10,074 | ​ | 109
Balance at end of year | ​ | $ | 15,860 | ​ | 11,675
​

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