XML 85 R42.htm IDEA: XBRL DOCUMENT
v3.24.1

Details of Significant Accounts - Schedule of property, plant and equipment (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | $ 289 | $ 407 |
Additions | 289 | 165 |
Depreciation expense | (197) | (247) | $ (209)
Net exchange differences | (1) | (36) |
Closing net book amount | 380 | 289 | 407
Cost |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 1,169 | 1,116 |
Closing net book amount | 1,457 | 1,169 | 1,116
Accumulated depreciation |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | (880) | (709) |
Closing net book amount | (1,077) | (880) | (709)
Leasehold improvements |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 51 | 123 |
Additions | 154 | 58 |
Depreciation expense | (83) | (119) |
Net exchange differences | 0 | (11) |
Closing net book amount | 122 | 51 | 123
Leasehold improvements | Cost |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 521 | 516 |
Closing net book amount | 675 | 521 | 516
Leasehold improvements | Accumulated depreciation |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | (470) | (393) |
Closing net book amount | (553) | (470) | (393)
Machinery |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 220 | 256 |
Additions | 128 | 107 |
Depreciation expense | (106) | (119) |
Net exchange differences | (1) | (24) |
Closing net book amount | 241 | 220 | 256
Machinery | Cost |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 602 | 552 |
Closing net book amount | 729 | 602 | 552
Machinery | Accumulated depreciation |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | (382) | (296) |
Closing net book amount | (488) | (382) | (296)
Office equipment |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 18 | 28 |
Additions | 7 | 0 |
Depreciation expense | (8) | (9) |
Net exchange differences | 0 | (1) |
Closing net book amount | 17 | 18 | 28
Office equipment | Cost |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | 46 | 48 |
Closing net book amount | 53 | 46 | 48
Office equipment | Accumulated depreciation |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Opening net book amount | (28) | (20) |
Closing net book amount | $ (36) | $ (28) | $ (20)

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |