Note 12. Other current liabilities
| As of December 31, |
As of December 31, |
|||||||
| 2016 | 2017 | |||||||
| $ in thousands | ||||||||
|
VAT Payables |
192 | 9 | ||||||
|
Accruals for personnel related expenses |
4,140 | 5,982 | ||||||
|
Other |
864 | 579 | ||||||
|
|
|
|
|
|||||
|
Total |
5,196 | 6,570 | ||||||
|
|
|
|
|
|||||
Accruals for personnel are related to annual bonuses, vacations accruals and social expenses on stock options. The increase in accruals for personnel related expenses between December 31, 2016 and December 31, 2017, is mainly driven by higher annual bonus of Plant segment personnel for $0.8 million, social charges on stock options grant recorded in 2017 for $0.6 million, foreign exchange impact on the opening balance for $0.6 million, partially offset by other immaterial variances for $0.2 million..
As of December 31, 2016 and 2017, “Other” include subsidies liabilities for $0.5 million and $0.3 million, respectively. The decrease in “Other” is due to the reimbursement of a subsidy of $0.3 million, that was received in excess during previous years.