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v3.23.1

Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2022
Financial Instruments |
Schedule of financial assets |
| (i) | Financial assets
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2021 | ​ | 2022
​ | ​ | ​ | (in thousands)
Financial assets measured at fair value through profit or loss (including current and noncurrent) | ​ | $ | 16,013 |  | 15,350
Financial assets measured at fair value through other comprehensive income | ​ | ​ | 410 | ​ | 279
Measured at amortized cost: | ​ |  |  |  |
Cash and cash equivalents | ​ |  | 336,024 |  | 221,581
Financial assets at amortized cost | ​ |  | 26,013 |  | 8,314
Accounts receivable and other receivables (including related parties) | ​ |  | 423,357 |  | 268,418
Restricted deposit (including current and noncurrent) | ​ |  | 154,136 |  | 369,332
Refundable deposits (including current and noncurrent) | ​ |  | 231,415 |  | 237,475
Subtotal | ​ |  | 1,170,945 |  | 1,105,120
Total | ​ | $ | 1,187,368 |  | 1,120,749
​
Schedule of financial liabilities |
| (ii) | Financial liabilities
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2021 | ​ | 2022
​ | ​ | (in thousands)
Measured at amortized cost: |  | ​ |  |  |
Short-term secured borrowings | ​ | $ | 151,400 |  | 369,300
Accounts payables and other payables (including related parties) | ​ |  | 305,755 |  | 177,593
Long-term unsecured borrowings (including current portion) | ​ | ​ | 52,500 | ​ | 46,500
Lease liabilities (including current and noncurrent) | ​ | ​ | 15,860 | ​ | 11,675
Guarantee deposits | ​ |  | 55,215 |  | 66,631
Total | ​ | $ | 580,730 |  | 671,699
​
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, 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
December 31, 2022 | ​ |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings | ​ | $ | 369,658 | ​ | 369,658 | ​ | — | ​ | — | ​ | — | ​ | —
Long-term unsecured borrowings (including current portion) | ​ | ​ | 56,434 |  | 4,290 |  | 4,159 |  | 8,059 |  | 22,186 |  | 17,740
Lease liabilities | ​ |  | 11,915 |  | 2,188 |  | 2,166 |  | 4,868 |  | 2,693 |  | —
Guarantee deposits | ​ |  | 66,631 |  | 14,532 |  | — |  | 52,099 |  | — |  | —
​ | ​ | $ | 504,638 |  | 390,668 |  | 6,325 |  | 65,026 |  | 24,879 |  | 17,740
​
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, 2021 | ​ | December 31, 2022
​ |  | Foreign |  | Exchange |  | Functional |  | Foreign |  | Exchange |  | Functional
​ | ​ | currency | ​ | rate | ​ | currency | ​ | currency | ​ | rate | ​ | currency
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 447,596 |  | 27.68 |  | 16,170 |  | 333,733 |  | 30.71 |  | 10,867
CNY | ​ | 36,450 |  | 6.3941 |  | 5,701 |  | 37,346 |  | 6.9669 |  | 5,360
JPY | ​ | 29,279 | ​ | 115.0936 | ​ | 254 | ​ | 1,110,308 | ​ | 132.1429 | ​ | 8,402
Financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 3,450,959 | ​ | 27.68 | ​ | 124,672 | ​ | 2,900,734 | ​ | 30.71 | ​ | 94,456
JPY | ​ | 1,459,700 |  | 115.0936 |  | 12,683 |  | 1,080,956 |  | 132.1429 |  | 8,180
​
Schedule of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Carrying | ​ | Fair Value
(in thousands) |  | Amount |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets measured at fair value through profit or loss | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ |  | ​ |
Equity securities-unlisted company | ​ | $ | 15,350 | ​ | - | ​ | - | ​ | 15,350 | ​ | 15,350
Subtotal | ​ | ​ | 15,350 | ​ | - | ​ | - | ​ | 15,350 | ​ | 15,350
Financial assets measured at fair value through other comprehensive income | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​
Equity securities-unlisted company | ​ | ​ | 279 | ​ | - | ​ | - | ​ | 279 | ​ | 279
Total | ​ | $ | 15,629 | ​ | - | ​ | - | ​ | 15,629 | ​ | 15,629
​
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, 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
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Financial assets | ​ | ​
​ | ​ | Financial assets | ​ | at fair value | ​ | ​
​ | ​ | at fair value | ​ | through other | ​ | ​
​ |  | through profit or |  | comprehensive |  | ​
(in thousands) | ​ | loss | ​ | income | ​ | Total
January 1, 2022 | ​ | $ | 13,668 |  | 410 |  | 14,078
Addition | ​ |  | 500 |  | — |  | 500
Disposal | ​ |  | — |  | (283) |  | (283)
Recognized in other comprehensive income | ​ | ​ | — | ​ | 152 | ​ | 152
Recognized in profit or loss | ​ |  | 1,182 |  | — |  | 1,182
December 31, 2022 | ​ | $ | 15,350 |  | 279 |  | 15,629

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