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Related Party Transactions (Tables)

12 Months Ended

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

X

- 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

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No definition available.

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X

- 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
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