Schedule of 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

Schedule of 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

Schedule of reconciliation of lease liabilities to cash flows arising from financing activities

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