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Financial Assets at Fair Value Through Profit or Loss

12 Months Ended

Dec. 31, 2023

Financial Assets at Fair Value Through Profit or Loss

Financial Assets at Fair Value Through Profit or Loss

Note 9.  Financial Assets at Fair Value Through Profit or Loss

Following is a summary of financial assets at fair value through profit or loss as of December 31, 2022 and 2023:

​

​	​	​	​	​	​	​
​	​	December 31,			December 31,	​
​		2022			2023
​	​	​	(in thousands)			​
Money market fund	​	$	—	​	2,117	​
Equity securities-unlisted company	​		15,350	​	21,650	​
​	​	$	15,350	​	23,767	​
Current	​	$	—	​	2,117	​
Non-current	​		15,350	​	21,650	​
​	​	$	15,350	​	23,767	​

​

Net gain (loss) of ($284) thousand, $1,246 thousand and $1,655 thousand, was recognized under changes in fair value of financial assets at fair value through profit or loss in the consolidated statement of profit or loss for the years ended December 31, 2021, 2022 and 2023, respectively.

As of December 31, 2022 and 2023, no financial assets at fair value through profit or loss were pledged with banks as collaterals.

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- Definition

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

+ References

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