VARIABLE INTEREST ENTITIES (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of carrying amounts and classifications of consolidated VIE's assets and liabilities, excluding intercompany balances


	At December 31,	At December 31,
	2017	2018
	$	$
Cash and cash equivalents	33,993	13,063
Accounts receivable trade, net of allowance	2,787	446
Value added tax recoverable	4,772	9
Advances to suppliers—current, net of allowance	16	5
Project assets—current	171,898	—
Prepaid expenses and other current assets	12,605	23
Total current assets	226,071	13,546
Prepaid land use rights	22,927	3,906
Project assets—non-current	—	185,448
Other non-current assets	2,708	4,384
Total assets	251,706	207,284
Current liabilities:
Short-term borrowings	214,128	9,160
Accounts payable	—	20,333
Amounts due to related parties	272	39,072
Other payables	—	41
Other current liabilities	7,863	30
Total current liabilities	222,263	68,636
Long-term borrowings	—	113,973
Other non-current liabilities	6,777	—
Total liabilities	229,040	182,609

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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