XML 71 R57.htm IDEA: XBRL DOCUMENT

Equity (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of balance of additional paid-in capital

Balance of additional paid-in capital as of December 31, 2021 and 2022 were as follows:


		December 31,			December 31,
		2021			2022

		(in thousands)
From ordinary shares		$	93,341		93,341
From treasury shares			6,911		6,744
From share-based compensation			8,051		10,715
From share of changes in equities of associates			538		1,449
		$	108,841		112,249

Schedule of changes in accumulated other comprehensive income, net of tax

Changes in accumulated other comprehensive income, net of tax, are as follows:


					Unrealized		Defined		Accumulated
		Foreign			gains		benefit		other
		currency			(losses) on		pension		comprehensive
		translation			securities		plans		income

		(in thousands)
Beginning balance, January 1, 2020		$	(296)		(936)		280		(952)
Exchange differences arising on translation of foreign operations			512		-		-		512
Changes in fair value of financial assets			-		67		-		67
Remeasurement of defined benefit pension plans			-		-		(175)		(175)
Ending balance, December 31, 2020			216		(869)		105		(548)
Exchange differences arising on translation of foreign operations			(72)		-		-		(72)
Changes in fair value of financial assets			-		(179)		-		(179)
Remeasurement of defined benefit pension plans			-		-		133		133
Ending balance, December 31, 2021			144		(1,048)		238		(666)
Exchange differences arising on translation of foreign operations			(245)		-		-		(245)
Changes in fair value of financial assets			-		142		-		142
Remeasurement of defined benefit pension plans			-		-		551		551
Ending balance, December 31, 2022		$	(101)		(906)		789		(218)

Schedule of noncontrolling interest

(e)

Noncontrolling interest


		Year ended December 31,
		2020			2021			2022

		(in thousands)
Balance at the beginning of year		$	(1,743)			5,023		2,258
Equity attributable to non-controlling interests
Loss for the year			(1,974)			(2,961)		(1,515)
Changes in fair value of financial assets			(2)			(2)		10
Remeasurement of defined benefit pension plans			(1)			5		26
Share-based compensation expenses			8			38		140
New shares issued by subsidiaries			8,695			-		445
Purchase of subsidiaries shares from noncontrolling interest			-			175		-
Effect of Himax Media Solutions, Inc. merged into Himax Taiwan			-			-		(197)
Disposal of financial assets at fair value through other comprehensive income			-			-		(6)
Exchange differences arising on translation of foreign operations			44			-		88
Declaration of cash dividends			(4)			(20)		-
Balance at the end of year		$	5,023			2,258		1,249