| 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 | ||||||||||||||
| Liabilities, Redeemable noncontrolling interest and Equity | Liabilities and E quity | |||||||||||||||||||
| Current liabilities: | Current liabilities: | |||||||||||||||||||
| Short-term debt | $ | 107,000 | $ | - | $ | - | $ | 107,000 | Short term borrowings | |||||||||||
| Accounts payable | 115,941 | - | - | 115,941 | Accounts payable | |||||||||||||||
| Accounts payable to related party | 1,098 | - | - | 1,098 | Accounts payable to related party | |||||||||||||||
| Income taxes payable | 15,632 | - | 526 | 16,158 | Income taxes payable | E | ||||||||||||||
| Other accrued expenses and other current liabilities | 28,524 | - | 1,412 | 29,936 | Other current liabilities | B | ||||||||||||||
| Total current liabilities | 268,195 | - | 1,938 | 270,133 | Total current liabilities | |||||||||||||||
| － | - | 4,601 | - | 4,601 | Financial liabilit y at amortized cost | A-3 | ||||||||||||||
| － | - | (17 | ) | 1,132 | 1,115 | Net defined benefit liabilit ies | F | |||||||||||||
| － | - | - | 1,348 | 1,348 | Deferred tax liabilities | D | ||||||||||||||
| Other liabilities | 3,680 | - | (1,735 | ) | 1,945 | Other non-current liabilities | D,E,F | |||||||||||||
| 3,680 | 4,584 | 745 | 9,009 | |||||||||||||||||
| Total liabilities | 271,875 | 4,584 | 2,683 | 279,142 | 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 | 106,591 | (2,902 | ) | - | 103,689 | Additional paid-in capital | G | |||||||||||||
| Treasury shares | (9,020 | ) | - | - | (9,020 | ) | Treasury shares | |||||||||||||
| Accumulated other comprehensive loss | (2,207 | ) | 1,021 | - | (1,186 | ) | Accumulated other comprehensive loss | F | ||||||||||||
| Unappropriated retained earnings | 267,228 | 804 | - | 268,032 | Retained earnings | |||||||||||||||
| Himax Technologies, Inc. stockholders’ equity | 469,602 | (1,077 | ) | - | 468,525 | Equity attributable to owners of Himax Technologies, Inc. | H | |||||||||||||
| Noncontrolling interests | (96 | ) | 2 | - | (94 | ) | Noncontrolling interests | F | ||||||||||||
| Total equity | 469,506 | (1,075 | ) | - | 468,431 | Total equity | ||||||||||||||
| Total liabilities , redeemable noncontrolling interest and equity | $ | 745,037 | $ | (147 | ) | $ | 2,683 | $ | 747,573 | Total liabilities and equity | ||||||||||
(Concluded)
