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Equity (Tables)
12 Months Ended
Dec. 31, 2023
Equity  
Schedule of balance of additional paid-in capital

Balance of additional paid-in capital as of December 31, 2022 and 2023 were as follows:

    

December 31, 

    

December 31, 

2022

2023

(in thousands)

From ordinary shares

$

93,341

 

93,341

From treasury shares

 

6,744

 

6,307

From share-based compensation

 

10,715

 

13,338

From share of changes in equities of associates

 

1,449

 

1,662

$

112,249

 

114,648

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, 2021

$

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)

Exchange differences arising on translation of foreign operations

(123)

(123)

Changes in fair value of financial assets

152

152

Remeasurement of defined benefit pension plans

9

9

Ending balance, December 31, 2023

$

(224)

 

(754)

 

798

 

(180)

Schedule of noncontrolling interest

(e)

Noncontrolling interest

Year ended December 31, 

    

2021

2022

    

2023

(in thousands)

Balance at the beginning of year

$

5,023

2,258

 

1,249

Equity attributable to non-controlling interests

 

 

Loss for the year

(2,961)

 

(1,515)

 

(1,195)

Changes in fair value of financial assets

(2)

 

10

 

Remeasurement of defined benefit pension plans

5

 

26

 

2

Share-based compensation expenses

38

 

140

 

40

New shares issued by subsidiaries

 

445

 

6,015

Acquired the controlling power from noncontrolling interest

811

Purchase of subsidiaries shares from noncontrolling interest

175

12

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

 

88

 

Declaration of cash dividends

(20)

 

 

Balance at the end of year

$

2,258

1,249

 

6,934