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The Nature of Expenses | 12 Months Ended
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Dec. 31, 2024
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,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | (in thousands)
Recognized in cost of revenues | ​ | $ | 5,586 | ​ | 4,680 | ​ | 7,174
Recognized in operating expenses | ​ | ​ | 14,378 | ​ | 15,248 | ​ | 14,847
​ | ​ | $ | 19,964 | ​ | 19,928 | ​ | 22,021
​
| (b) | Amortization of intangible assets
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | (in thousands)
Recognized in cost of revenues | ​ | $ | 93 | ​ | 72 | ​ | 57
Recognized in operating expenses | ​ | ​ | 1,285 | ​ | 322 | ​ | 276
​ | ​ | $ | 1,378 | ​ | 394 | ​ | 333
​
| (c) | Employee benefits expense
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | (in thousands)
Salary | ​ | $ | 142,564 | ​ | 125,813 | ​ | 115,626
Labor and health insurance | ​ | ​ | 7,421 | ​ | 7,548 | ​ | 7,472
Pension | ​ | ​ | 6,527 | ​ | 6,588 | ​ | 6,753
Others | ​ | ​ | 6,431 | ​ | 6,545 | ​ | 6,674
​ | ​ | $ | 162,943 | ​ | 146,494 | ​ | 136,525
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Employee benefits expense summarized by function | ​ | ​ | ​ | ​ | ​ | ​ | ​
Recognized in cost of revenues | ​ | $ | 6,273 | ​ | 4,515 | ​ | 4,898
Recognized in operating expenses | ​ | ​ | 156,670 | ​ | 141,979 | ​ | 131,627
​ | ​ | $ | 162,943 | ​ | 146,494 | ​ | 136,525
​

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- 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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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