Accrued Severance Benefits (Tables)

12 Months Ended

Dec. 31, 2023

Postemployment Benefits [Abstract]

Changes in Accrued Severance Benefits

Changes in accrued severance benefits are as follows (in thousands):

	Year Ended December 31,
	2023			2022
Beginning balance	$	48,496		$	51,567
Provisions		5,333			6,289
Severance payments		(6,982	)		(6,012	)
Translation adjustments		(915	)		(3,348	)
		45,932			48,496
Less: Cumulative contributions to severance insurance deposit accounts		(29,882	)		(25,149	)
The National Pension Fund		(30	)		(41	)
Group severance insurance plan		—			(185	)
Accrued severance benefits, net	$	16,020		$	23,121

Future Benefits Payments to Employees

The Company is liable to pay the following future benefits to its non-executive employees upon their normal retirement age (in thousands):

	Severance Benefit
2024	$	315
2025		590
2026		658
2027		369
2028		3,402
2029 – 2033		17,941