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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Major Components Of Tax Expense Income [Abstract] |
Major Components of Income Tax Expenses | The major components of income tax expenses for the years ended December 31, 2017, 2016 and 2015 are:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Consolidated income statements |  |  |  |  |  |  |  |  |  |  |  |
Current income tax: |  |  |  |  |  |  |  |  |  |  |  |
Current income tax charge |  |  | 4,785 |  |  |  | (681 | ) |  |  | 607 |
Previously unrecognized tax loss used to reduce current income tax |  |  | (1,066 | ) |  |  | (21 | ) |  |  | — |
Adjustments for current income tax of prior years |  |  | 348 |  |  |  | 77 |  |  |  | (6 | )
Total current income tax |  |  | 4,067 |  |  |  | (625 | ) |  |  | 601 |
Deferred tax expenses/(benefits): |  |  |  |  |  |  |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  |  | 1,210 |  |  |  | 1,135 |  |  |  | (631 | )
Relating to change in tax rate |  |  | — |  |  |  | — |  |  |  | 496 |
Previously unrecognized tax loss used to reduce deferred tax expenses |  |  | (137 | ) |  |  | — |  |  |  | — |
Total deferred tax expenses/(benefits) |  |  | 1,073 |  |  |  | 1,135 |  |  |  | (135 | )
Income tax expense reported in the income statement |  |  | 5,140 |  |  |  | 510 |  |  |  | 466 |
Consolidated statements of comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax related to items recognized in other comprehensive income during the year: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain/(loss) on available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |
Recognized during the year |  |  | (16 | ) |  |  | (20 | ) |  |  | 72 |
Effect of change in tax rate |  |  | — |  |  |  | — |  |  |  | (171 | )
Net loss on actuarial gains and losses |  |  |  |  |  |  |  |  |  |  |  |
Recognized during the year |  |  | (154 | ) |  |  | — |  |  |  | (31 | )
Effect of change in tax rate |  |  | — |  |  |  | — |  |  |  | 83 |
Income tax benefits charged to other comprehensive (loss) income |  |  | (170 | ) |  |  | (20 | ) |  |  | (47 | )
Reconciliation of Statutory Tax Rate and Effective Tax Rate | The reconciliation of the statutory tax rate and the Company’s effective tax rate is as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Profit before tax |  |  | 18,668 |  |  |  | 6,535 |  |  |  | (8,645 | )
Tax at statutory rate of 20% (2016: 20%; 2015: 20%) |  |  | 3,734 |  |  |  | 1,307 |  |  |  | (1,730 | )
Foreign income taxed at different rate |  |  | 1,151 |  |  |  | 599 |  |  |  | 632 |
Expenses not deductible for tax purpose |  |  | 600 |  |  |  | 225 |  |  |  | 393 |
Utilization of previously unrecognized tax losses |  |  | (1,066 | ) |  |  | (21 | ) |  |  | — |
Tax benefit arising from previously unrecognized tax losses |  |  | (137 | ) |  |  | — |  |  |  | — |
Net deferred tax asset not recognized |  |  | 78 |  |  |  | 1,305 |  |  |  | 1,152 |
Written-off deferred tax |  |  | 10 |  |  |  | (678 | ) |  |  | — |
Tax exempt on income |  |  | (245 | ) |  |  | (21 | ) |  |  | (45 | )
Uncertain tax position |  |  | (270 | ) |  |  | (3,010 | ) |  |  | (528 | )
Return to provision adjustment |  |  | 348 |  |  |  | 77 |  |  |  | (83 | )
Deferred tax liability arising from undistributed earnings |  |  | 602 |  |  |  | 681 |  |  |  | (72 | )
Effect of changes in temporary differences to be realized in different periods with different enacted tax rates |  |  | — |  |  |  | — |  |  |  | 496 |
Withholding tax on dividends |  |  | 349 |  |  |  | 118 |  |  |  | 206 |
Others |  |  | (14 | ) |  |  | (72 | ) |  |  | 45 |
Income tax expense reported in income statement |  |  | 5,140 |  |  |  | 510 |  |  |  | 466 |
Summary of Deferred Tax | Deferred tax relates to the following:
|  | Consolidated balance sheet |  |  | Consolidated income statement |
|  | As of December 31, |  |  | For the year ended Decembers 31, |
|  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Outside basis differences |  |  | (3,036 | ) |  |  | (2,434 | ) |  |  | 602 |  |  |  | (269 | ) |  |  | (72 | )
Revaluations of available-for-sale investment to fair value |  |  | (429 | ) |  |  | (445 | ) |  |  | — |  |  |  | — |  |  |  | — |
Accrued interest income |  |  | (141 | ) |  |  | (118 | ) |  |  | 11 |  |  |  | 39 |  |  |  | 2 |
Unutilized building allowance (net) |  |  | (235 | ) |  |  | (207 | ) |  |  | 11 |  |  |  | 119 |  |  |  | 151 |
Unused tax losses |  |  | 197 |  |  |  | 619 |  |  |  | 455 |  |  |  | 133 |  |  |  | (710 | )
Allowance for doubtful accounts |  |  | 200 |  |  |  | 159 |  |  |  | (25 | ) |  |  | (36 | ) |  |  | (29 | )
Inventory impairment |  |  | 422 |  |  |  | 235 |  |  |  | (161 | ) |  |  | 714 |  |  |  | (249 | )
Allowance for impairment in investments |  |  | — |  |  |  | — |  |  |  | 0 |  |  |  | 382 |  |  |  | — |
Rebates and other accrued liabilities |  |  | 427 |  |  |  | 390 |  |  |  | (6 | ) |  |  | 171 |  |  |  | 60 |
Unpaid retirement benefits |  |  | 1,291 |  |  |  | 1,117 |  |  |  | (62 | ) |  |  | (47 | ) |  |  | 485 |
Deferred revenue and cost of sales |  |  | 2 |  |  |  | 374 |  |  |  | 393 |  |  |  | (62 | ) |  |  | 70 |
Actuarial loss |  |  | 368 |  |  |  | 213 |  |  |  | — |  |  |  | — |  |  |  | — |
Unabsorbed depreciation |  |  | 699 |  |  |  | 625 |  |  |  | (45 | ) |  |  | 34 |  |  |  | 140 |
Others |  |  | 103 |  |  |  | (2 | ) |  |  | (100 | ) |  |  | (43 | ) |  |  | 17 |
Deferred tax expenses / (benefits) |  |  |  |  |  |  |  |  |  |  | 1,073 |  |  |  | 1,135 |  |  |  | (135 | )
Net deferred tax assets |  |  | (132 | ) |  |  | 526 |  |  |  |  |  |  |  |  |  |  |  |  |
Reflected in the balance sheet as follows:
Deferred tax assets |  |  | 3,022 |  |  |  | 3,114 |
Deferred tax liabilities |  |  | (3,154 | ) |  |  | (2,588 | )
Deferred tax assets, net |  |  | (132 | ) |  |  | 526 |
Reconciliation of Deferred Tax Assets, Net | Reconciliation of deferred tax assets, net
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Opening balance as of January 1 |  |  | 526 |  |  |  | 1,601 |  |  |  | 1,831 |
Tax benefit/(expenses) during the period recognized in profit or loss |  |  | (1,073 | ) |  |  | (1,135 | ) |  |  | 135 |
Tax benefit/(expenses) during the period recognized in other comprehensive income |  |  | 170 |  |  |  | 20 |  |  |  | 47 |
Exchange difference on translation foreign operations |  |  | 245 |  |  |  | 40 |  |  |  | (412 | )
Closing balance as of December 31 |  |  | (132 | ) |  |  | 526 |  |  |  | 1,601 |
Year of Expiration and Amount of Available Unused Net Operating Losses | The Company has available unused net operating losses which arose in Thailand and China as of December 31, 2017, and arose in Thailand, Australia and China as of December 31, 2016, that may be applied against future taxable income and that expire as follows respectively:
|  | As of December 31, |
Year of expiration |  | 2017 |  |  | 2016 |
|  | US$’000 |  |  | US$’000 |
2017 |  |  | — |  |  |  | 1,411 |
2018 |  |  | 891 |  |  |  | 2,444 |
2019 |  |  | 802 |  |  |  | 1,866 |
2020 |  |  | 4,601 |  |  |  | 7,555 |
2021 |  |  | 5,220 |  |  |  | 4,805 |
2022 |  |  | 1,399 |  |  |  | — |
No expiration |  |  | 843 |  |  |  | 144 |
|  |  | 13,756 |  |  |  | 18,225 |
Reconciliation of Beginning and Ending Amounts of Uncertain Tax Position | A reconciliation of the beginning and ending amounts of uncertain tax position is as follows:
Change in Uncertain Tax Positions |  |  |  |  |  |  |  |  |  |  |  |
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Balance as of January 1 |  |  | 828 |  |  |  | 1,856 |  |  |  | 2,144 |
Additions based on tax positions related to the current year |  |  | — |  |  |  | — |  |  |  | — |
Decrease due to lapses in statute of limitations |  |  | (175 | ) |  |  | (923 | ) |  |  | (176 | )
Exchange difference |  |  | 53 |  |  |  | (105 | ) |  |  | (112 | )
Balance as of December 31 |  |  | 706 |  |  |  | 828 |  |  |  | 1,856 |
Accrued Interest and Penalties on Uncertain Tax Position | The amount of related interest and penalties the Company has provided as of the dates listed below were:
|  | As of December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Accrued interest on uncertain tax position |  |  | 800 |  |  |  | 897 |  |  |  | 2,355 |
Accrued penalties on uncertain tax position |  |  | 486 |  |  |  | 535 |  |  |  | 1,060 |
Total accrued interest and penalties on uncertain tax position |  |  | 1,286 |  |  |  | 1,432 |  |  |  | 3,415 |

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