| Himax Technologies, Inc. | ||||||||||||||||||
| Reconciliation of unaudited condensed consolidated Statement of Financial Position as of March 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 | ||||||||||||
| Assets | Assets | |||||||||||||||||
| Current assets: | Current assets: | |||||||||||||||||
| Cash and cash equivalents | $ | 190,345 | $ | - | $ | - | $ | 190,345 | Cash and cash equivalents | |||||||||
| Investments in marketable securities available-for-sale | 9,111 | - | (9,111 | ) | - | － | A-1 | |||||||||||
| － | - | - | 5,220 | 5,220 | Financial assets at amortized cost | A-1 | ||||||||||||
| － | - | - | 3,891 | 3,891 | Financial assets at fair value through profit or loss | A-1 | ||||||||||||
| Accounts receivable, less allowance for doubtful accounts, sales returns and discounts | 167,681 | - | 1,412 | 169,093 | Accounts receivable, net | B | ||||||||||||
| Inventories | 148,260 | - | - | 148,260 | Inventories | |||||||||||||
| － | - | - | 41 | 41 | Income taxes receivable | |||||||||||||
| Restricted cash, cash equivalents and marketable securities | 107,414 | - | - | 107,414 | Restricted deposit | |||||||||||||
| Other receivables from related parties | 5,650 | - | - | 5,650 | Other receivable from related parties | |||||||||||||
| Prepaid expenses and other current assets | 14,794 | - | (41 | ) | 14,753 | Other current assets | ||||||||||||
| Total current assets | 643,255 | - | 1,412 | 644,667 | Total current assets | |||||||||||||
| Investment in non-marketable equity securities | 12,242 | - | (12,242 | ) | - | A-2 | ||||||||||||
| － | - | - | 10,562 | 10,562 | Financial assets at fair value through profit or loss | A-2 | ||||||||||||
| － | - | - | 1,680 | 1,680 | Financial assets at fair value throug h other comprehensive income | A-2 | ||||||||||||
| Equity method investments | 2,235 | - | - | 2,235 | Equity method investments | |||||||||||||
| Property, plant and equipment, net | 47,738 | - | (1,221 | ) | 46,517 | Property, plant and equipment, net | C | |||||||||||
| Deferred tax assets | 6,597 | (57 | ) | 1,271 | 7,811 | Deferred tax assets | D,F | |||||||||||
| Goodwill | 28,138 | - | - | 28,138 | Goodwill | |||||||||||||
| Other intangible assets, net | 2,922 | - | 539 | 3,461 | Other intangible assets, net | C | ||||||||||||
| Restricted marketable securities | 132 | - | - | 132 | Restricted deposit | |||||||||||||
| Other assets | 1,778 | (90 | ) | 682 | 2,370 | Other non-current assets | C,F | |||||||||||
| 101,782 | (147 | ) | 1,271 | 102,906 | ||||||||||||||
| Total assets | $ | 745,037 | $ | (147 | ) | $ | 2,683 | $ | 747,573 | Total assets | ||||||||
(Continued)
