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Related Party Transactions
 12 Months Ended
Dec. 31, 2023
Disclosure of transactions between related parties [abstract]  
Related Party Transactions
7.    Related Party Transactions
7(1)    Names of related parties and relationship
Names of related partiesRelationship 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)
Note: CyberLink owns more than 30% of the Company’s issued and outstanding ordinary shares.
7(2)    Significant related party transactions
A.Revenue
Years ended December 31,
Description202120222023
CyberLinkRevenue-others (service revenue)$35 $28 $32 
Sales of services are negotiated with related parties based on agreed-upon agreement and the conditions and payment terms are same as third parties.
B.Other payables
December 31, 2022December 31, 2023
CyberLink$38 $26 
CyberLink-Japan25 24 
$63 $50 
Other payables are mainly expenses from professional service, rental and payments on behalf of others.
C.Operating expenses
Years ended December 31,
Description202120222023
CyberLinkManagement service fee$128 $80 $48 
CyberLink provides support and assistance in legal services, network infrastructure and equipment maintenance services, marketing activity supports and employee training programs. The service fees are calculated based on the agreed-upon hourly rate. The conditions and payment terms are same as third parties.
D.Lease transactions — lessee/rent expense
(a)The Group leases offices from CyberLink and CyberLink-Japan. Rental contracts are typically made for periods of 1~2 years. The rents were paid to CyberLink and CyberLink-Japan at the beginning of next month and each quarter, respectively.

(b)Rent expense
Years ended December 31,
202120222023
CyberLink-Japan$99 $90 $84 
(c)Acquisition of right-of-use assets:
Years ended December 31,
202120222023
CyberLink$530 $— $477 
(d)Lease liabilities
i.Outstanding balance:
December 31, 2022December 31, 2023
Total lease liabilities$145 $381 
Less: Current portion (shown as ‘current lease liabilities’)(145)(238)
$— $143 
ii.Interest expense
Years ended December 31,
202120222023
CyberLink$4 $5 $6 
7(3)    Key management compensation
Years ended December 31,
202120222023
Salaries and other short-term employee benefits$1,711 $2,330 $2,484 
Share-based payment314 416 552 
Post-employment benefits12 11 10 
$2,037 $2,757 $3,046 
The unpaid portion of the aforementioned information were $112 and $115 for December 31, 2022 and 2023.