| Himax Technologies, Inc. | ||||||||||||||||||||
| Reconciliation of unaudited condensed consolidated Statement of Financial Position as of December 31, 2017 | ||||||||||||||||||||
| (Amounts in Thousands of U.S. Dollars) | ||||||||||||||||||||
| U.S. GAAP | Effect of Transition to IFRS | IFRS | ||||||||||||||||||
| Items | Amount | Recognition
Difference | Presentation
Difference | Amount | Items | Note | ||||||||||||||
| Liabilities, Redeemable noncontrolling interest and Equity | Liabilities and E quity | |||||||||||||||||||
| Current liabilities: | Current liabilities: | |||||||||||||||||||
| Short-term debt | $ | 147,000 | $ | - | $ | - | $ | 147,000 | Short term borrowings | |||||||||||
| － | - | 4,837 | - | 4,837 | Financial liability at amortized cost | A-3 | ||||||||||||||
| Accounts payable | 139,933 | - | - | 139,933 | Accounts payable | |||||||||||||||
| Income taxes payable | 6,798 | - | 487 | 7,285 | Income taxes payable | E | ||||||||||||||
| Other payable to related party | 2,200 | - | - | 2,200 | Accounts payable to related party | |||||||||||||||
| Other accrued expenses and other current liabilities | 41,268 | - | 1,203 | 42,471 | Other current liabilities | B | ||||||||||||||
| Total current liabilities | 337,199 | 4,837 | 1,690 | 343,726 | Total current liabilities | |||||||||||||||
| － | - | - | 1,152 | 1,152 | Net defined benefit liabilit ies | F | ||||||||||||||
| － | - | - | 111 | 111 | Deferred tax liabilities | D | ||||||||||||||
| Other liabilities | 6,287 | - | (1,671 | ) | 4,616 | Other non-current liabilities | D,E,F | |||||||||||||
| 6,287 | - | (408 | ) | 5,879 | ||||||||||||||||
| Total liabilities | 343,486 | 4,837 | 1,282 | 349,605 | Total liabilities | |||||||||||||||
| Redeemable noncontrolling interest | 3,656 | (3,656 | ) | - | - | － | A-3 | |||||||||||||
| Equity | Equity | |||||||||||||||||||
| Himax Technologies, Inc. stockholders’ equity: | Himax Technologies, Inc. stockholders’ equity: | |||||||||||||||||||
| Ordinary shares | 107,010 | - | - | 107,010 | Ordinary shares | |||||||||||||||
| Additional paid-in capital | 107,400 | (2,973 | ) | - | 104,427 | Additional paid-in capital | G | |||||||||||||
| Treasury shares | (8,878 | ) | - | - | (8,878 | ) | Treasury shares | |||||||||||||
| Accumulated other comprehensive loss | (1,430 | ) | 984 | - | (446 | ) | Accumulated other comprehensive loss | F | ||||||||||||
| Unappropriated retained earnings | 252,546 | 664 | - | 253,210 | Retained earnings | |||||||||||||||
| Himax Technologies, Inc. stockholders’ equity | 456,648 | (1,325 | ) | - | 455,323 | Equity attributable to owners of Himax Technologies, Inc. | H | |||||||||||||
| Noncontrolling interests | (1,735 | ) | - | - | (1,735 | ) | Noncontrolling interests | |||||||||||||
| Total equity | 454,913 | (1,325 | ) | - | 453,588 | Total equity | ||||||||||||||
| Total liabilities , redeemable noncontrolling interest and equity | $ | 802,055 | $ | (144 | ) | $ | 1,282 | $ | 803,193 | Total liabilities and equity | ||||||||||
(Concluded)
