XML 39 R23.htm IDEA: XBRL DOCUMENT v3.24.1

Other Current Liabilities

12 Months Ended

Dec. 31, 2023

Other Current Liabilities

Other Current Liabilities

Note 16.  Other Current Liabilities

​

​	​	​	​	​	​
​		December 31,			December 31,
​	​	2022		​	2023
​	​	​	(in thousands)
Accrued payroll and related expenses	​	$	22,586		26,329
Guarantee deposit received	​	​	14,251	​	34,270
Accrued mask, mold fees and other expenses for RD	​		10,330		14,813
Received in advance from disposal of land	​		—		7,383
Accrued software maintenance	​		3,850		7,222
Lease liabilities	​		4,218		4,636
Payable for purchases of building and equipment	​	​	2,670	​	3,102
Provision on onerous inventory contract	​	​	5,791	​	599
Allowance for sales discounts	​	​	2,180	​	552
Accrued insurance, welfare expenses, professional fee and others	​		9,659		10,385
​	​	$	75,535		109,291

​

The activity in the sales discounts is as follows:

Allowance for sales discounts

​

​	​	​	​	​	​	​	​	​	​
​	​	Balance at		​	​	​	​	​	Balance at
​	​	beginning		​	Charges to	​	Amounts	​	end of
Period		of year			earnings		utilized		year
​		(in thousands)
Year 2021	​	$	809	​	13,632	​	(12,871)	​	1,570
Year 2022	​	$	1,570		26,830		(26,220)		2,180
Year 2023	​	$	2,180		20,429	​	(22,057)		552

​

X

- References

No definition available.

+ Details

Name:	ifrs-full_CurrentLiabilitiesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of other current liabilities. [Refer: Other current liabilities]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration