XML 53 R37.htm IDEA: XBRL DOCUMENT v3.24.1

The Nature of Expenses

12 Months Ended

Dec. 31, 2023

The Nature of Expenses

The Nature of Expenses

Note 30.  The Nature of Expenses

(a) Depreciation of property, plant and equipment

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2021			2022		2023
​	​	(in thousands)
Recognized in cost of revenues	​	$	6,093	​	5,586	​	4,680
Recognized in operating expenses	​	​	13,511	​	14,378	​	15,248
​	​	$	19,604	​	19,964	​	19,928

​

(b) Amortization of intangible assets

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2021			2022		2023
​	​	(in thousands)
Recognized in cost of revenues	​	$	78	​	93	​	72
Recognized in operating expenses	​	​	1,660	​	1,285	​	322
​	​	$	1,738	​	1,378	​	394

​

(c) Employee benefits expense

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2021			2022		2023
​	​	(in thousands)
Salary	​	$	126,976	​	142,564	​	125,813
Labor and health insurance	​	​	7,232	​	7,421	​	7,548
Pension	​	​	5,993	​	6,527	​	6,588
Others	​	​	6,608	​	6,431	​	6,545
​	​	$	146,809	​	162,943	​	146,494
​	​	​	​	​	​	​	​
Employee benefits expense summarized by function	​	​	​	​	​	​	​
Recognized in cost of revenues	​	$	7,856	​	6,273	​	4,515
Recognized in operating expenses	​	​	138,953	​	156,670	​	141,979
​	​	$	146,809	​	162,943	​	146,494

​

X

- References

No definition available.

+ Details

Name:	himx_NatureOfExpensesAbstract
Namespace Prefix:	himx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of expenses by nature. [Refer: Expenses, by nature]

+ 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_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration