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Income Tax - Reconciliation of Statutory Tax Rate and Effective Tax Rate (Detail) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |  |
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 the income statement | $ 5,140 | $ 510 | $ 466

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
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