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v3.24.1

Related Party Transactions (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of transactions between related parties [abstract] |
Schedule of significant related party transactions |
Names of related parties |  | Relationship with the Group
CyberLink Corp. (CyberLink) |  | Other related party (Significant influence (Note) over the Company)
CyberLink Inc. (CyberLink-Japan) |  | Other related party (Subsidiary of CyberLink)
|  |  | Years ended December 31,
| Description |  | 2021 |  | 2022 |  | 2023
CyberLink | Revenue-others (service revenue) |  | $ | 35 |  |  | $ | 28 |  |  | $ | 32 |
| December 31, 2022 |  | December 31, 2023
CyberLink | $ | 38 |  |  | $ | 26 |
CyberLink-Japan | 25 |  |  | 24 |
| $ | 63 |  |  | $ | 50 |
|  |  | Years ended December 31,
| Description |  | 2021 |  | 2022 |  | 2023
CyberLink | Management service fee |  | $ | 128 |  |  | $ | 80 |  |  | $ | 48 |
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
CyberLink-Japan | $ | 99 |  |  | $ | 90 |  |  | $ | 84 |
Acquisition of right-of-use assets:
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
CyberLink | $ | 530 |  |  | $ | — |  |  | $ | 477 |
Lease liabilities
| December 31, 2022 |  | December 31, 2023
Total lease liabilities | $ | 145 |  |  | $ | 381 |
Less: Current portion (shown as ‘current lease liabilities’) | (145) |  |  | (238) |
| $ | — |  |  | $ | 143 |
Interest expense
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
CyberLink | $ | 4 |  |  | $ | 5 |  |  | $ | 6 |
Schedule of key management compensation |
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
Salaries and other short-term employee benefits | $ | 1,711 |  |  | $ | 2,330 |  |  | $ | 2,484 |
Share-based payment | 314 |  |  | 416 |  |  | 552 |
Post-employment benefits | 12 |  |  | 11 |  |  | 10 |
| $ | 2,037 |  |  | $ | 2,757 |  |  | $ | 3,046 |

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- Definition The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Paragraph 18A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_18A&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_18&doctype=Standard -URIDate 2023-03-23 + Details
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