XML 125 R100.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Taxation - Movement of Deferred Income Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance $ 301,414  
Exchange differences (69,707) $ 30,187
Deferred income tax liabilities, ending balance 376,331 301,414
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 8,758  
Exchange differences 69,707 (30,187)
Others (632) 1,247
Deferred income tax assets, ending balance 9,777 8,758
Deferred tax liability temporary differences    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance 438,396 385,055
Charged / (credited) to the statement of income 37,465 36,510
Farmlands revaluation 62,988 (25,307)
Acquisition of subsidiaries (10,492) 1,562
Exchange differences (82,438) 40,576
Deferred income tax liabilities, ending balance 445,919 438,396
Changes in deferred tax asset [Abstract]    
(Credited) / charged to the statement of income 37,465 36,510
Exchange differences 82,438 (40,576)
Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income (45,778) 14,407
Exchange differences 12,731 (10,389)
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 145,740 129,528
(Credited) / charged to the statement of income (45,778) 14,407
Tax charge relating to cash flow hedge (8,498) (7,337)
Exchange differences (12,731) 10,389
Others 632 (1,247)
Deferred income tax assets, ending balance 79,365 145,740
Provisions | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income 1,064 (3,900)
Exchange differences (3,752) (1,243)
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 6,622 9,279
(Credited) / charged to the statement of income 1,064 (3,900)
Tax charge relating to cash flow hedge 0 0
Exchange differences 3,752 1,243
Others 0 0
Deferred income tax assets, ending balance 11,438 6,622
Tax loss carry forwards | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income (29,585) 29,087
Exchange differences 15,011 (6,888)
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 110,195 81,557
(Credited) / charged to the statement of income (29,585) 29,087
Tax charge relating to cash flow hedge (8,498) (7,337)
Exchange differences (15,011) 6,888
Others 0 0
Deferred income tax assets, ending balance 57,101 110,195
Equity-settled share-based compensation | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income 0 0
Exchange differences 0 0
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 3,575 4,822
(Credited) / charged to the statement of income 0 0
Tax charge relating to cash flow hedge 0 0
Exchange differences 0 0
Others 440 (1,247)
Deferred income tax assets, ending balance 4,015 3,575
Borrowings | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income (26,696) (11,115)
Exchange differences (1,137) (2,250)
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 25,932 34,797
(Credited) / charged to the statement of income (26,696) (11,115)
Tax charge relating to cash flow hedge 0 0
Exchange differences 1,137 2,250
Others 0 0
Deferred income tax assets, ending balance 373 25,932
Biological assets | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income 3,242 (66)
Exchange differences 3,242 0
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance 0 66
(Credited) / charged to the statement of income 3,242 (66)
Tax charge relating to cash flow hedge 0 0
Exchange differences (3,242) 0
Others 0 0
Deferred income tax assets, ending balance 0 0
Others | Deferred tax assets temporary differences    
Changes in deferred tax liability [abstract]    
Charged / (credited) to the statement of income 6,197 401
Exchange differences (633) (8)
Changes in deferred tax asset [Abstract]    
Deferred income tax assets, beginning balance (584) (993)
(Credited) / charged to the statement of income 6,197 401
Tax charge relating to cash flow hedge 0 0
Exchange differences 633 8
Others 192 0
Deferred income tax assets, ending balance 6,438 (584)
Property, plant and equipment | Deferred tax liability temporary differences    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance 389,146 355,158
Charged / (credited) to the statement of income 18,229 20,354
Farmlands revaluation 62,988 (25,307)
Acquisition of subsidiaries (10,492) 1,562
Exchange differences (75,928) 37,379
Deferred income tax liabilities, ending balance 383,943 389,146
Changes in deferred tax asset [Abstract]    
(Credited) / charged to the statement of income 18,229 20,354
Exchange differences 75,928 (37,379)
Investment property    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance 8,979  
Deferred income tax liabilities, ending balance   8,979
Investment property | Deferred tax liability temporary differences    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance   9,881
Charged / (credited) to the statement of income 9,760 (2,181)
Farmlands revaluation 0 0
Acquisition of subsidiaries 0 0
Exchange differences (2,851) 1,279
Deferred income tax liabilities, ending balance 15,888  
Changes in deferred tax asset [Abstract]    
(Credited) / charged to the statement of income 9,760 (2,181)
Exchange differences 2,851 (1,279)
Biological assets | Deferred tax liability temporary differences    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance 30,461 11,259
Charged / (credited) to the statement of income (2,984) 18,105
Farmlands revaluation 0 0
Acquisition of subsidiaries 0 0
Exchange differences (4,097) 1,097
Deferred income tax liabilities, ending balance 23,380 30,461
Changes in deferred tax asset [Abstract]    
(Credited) / charged to the statement of income (2,984) 18,105
Exchange differences 4,097 (1,097)
Others | Deferred tax liability temporary differences    
Changes in deferred tax liability [abstract]    
Deferred income tax liabilities, beginning balance 9,810 8,757
Charged / (credited) to the statement of income 12,460 232
Farmlands revaluation 0 0
Acquisition of subsidiaries 0 0
Exchange differences 438 821
Deferred income tax liabilities, ending balance 22,708 9,810
Changes in deferred tax asset [Abstract]    
(Credited) / charged to the statement of income 12,460 232
Exchange differences $ (438) $ (821)