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Financial assets and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2018
Other financial assets |
Schedule of classification financial assets |
|  |  |  | 2018 classification
|  | Note |  | Amortised cost |  | Fair value through profit or loss - mandatorily measured |  | Fair value through other comprehensive income - designated |  | Total
|  |  |  | US$'000 |  | US$'000 |  | US$'000 |  | US$'000
Other financial assets |  | 10.1 |  | 3,264 |  | 69,602 |  | — |  | 72,866
Receivables from related parties |  | 23 |  | 16,514 |  | — |  | — |  | 16,514
Trade receivables |  | 10.2 |  | 70,755 |  | — |  | — |  | 70,755
Other receivables |  | 10.2 |  | 7,784 |  | — |  | — |  | 7,784
Cash and cash equivalents |  |  |  | 216,647 |  | — |  | — |  | 216,647
Total financial assets |  |  |  | 314,964 |  | 69,602 |  | — |  | 384,566
Schedule of other financial assets | At December 31, 2018, other financial assets comprise the following:
|  | 2018
|  | Non- |  |  |  |
|  | Current |  | Current |  | Total
|  | US$'000 |  | US$'000 |  | US$'000
Other financial assets held with third parties: |  |  |  |  |  |
Other financial assets at amortised cost |  | 3,264 |  | — |  | 3,264
Listed equity securities |  | — |  | 2,523 |  | 2,523
Debt investments at fair value through profit or loss |  | 67,079 |  | — |  | 67,079
Total |  | 70,343 |  | 2,523 |  | 72,866
Debt investments at fair value through profit or loss comprise an investment in subordinated loan notes issued by a special purpose entity that has purchased accounts receivable from the Company pursuant to a securitization program (see ‘Securitization of trade receivables’ below). The planned maturity of this amount is July 31, 2020 when the program term ends. At December 31, 2017, other financial assets comprise the following:
|  | 2017
|  | Non- |  |  |  |
|  | Current |  | Current |  | Total
|  | US$'000 |  | US$'000 |  | US$'000
Other financial assets held with third parties: |  |  |  |  |  |
Loans and receivables |  | 3,081 |  | — |  | 3,081
Other |  | 86,234 |  | 2,469 |  | 88,703
Total |  | 89,315 |  | 2,469 |  | 91,784
Schedule of main characteristics of senior subordinated and junior subordinated loans | The main characteristics of the senior subordinated and junior subordinated loans at December 31, 2018, are as follows:
|  | Amount |  | Interest |  |
|  | US$'000 |  | Rate |  | Currency
Senior Subordinated Loan |  | 59,474 |  | 4% |  | U.S. Dollars
Junior Subordinated Loan |  | 277 |  | 30% |  | U.S. Dollars
Schedule of trade and other receivables |
|  | 2018 |  | 2017
|  | US$'000 |  | US$'000
Trade receivables |  | 75,719 |  | 85,293
Less – allowance for doubtful debts |  | (4,964) |  | (17,346)
|  | 70,755 |  | 67,947
Tax receivables(1) |  | 60,851 |  | 27,118
Government grant receivables |  | 16,606 |  | 7,904
Other receivables |  | 7,784 |  | 8,494
Total |  | 155,996 |  | 111,463
“Tax receivables” is primarily related to VAT receivables, which are recovered either by offsetting against VAT payables or are expected to be refunded by the tax authorities in the relevant jurisdictions.
Schedule of changes in impairment losses |
|  | Allowance
|  | US$'000
Balance at January 1, 2017 |  | 14,671
Impairment losses recognized |  | 1,784
Amounts written off as uncollectible |  | (643)
Exchange differences |  | 1,534
Balance at December 31, 2017 |  | 17,346
Impairment losses recognized |  | 3,190
Amounts written off as uncollectible |  | (15,118)
Exchange differences |  | (454)
Balance at December 31, 2018 |  | 4,964

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