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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, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |  |
Profit before tax | $ 11,332 | $ 18,668 | $ 6,535
Tax at statutory rate of 20% (2017: 20%; 2016: 20%) | 2,266 | 3,734 | 1,307
Foreign income taxed at different rate | 697 | 1,151 | 599
Expenses not deductible for tax purpose | (33) | 600 | 225
Utilization of previously unrecognized tax losses | (128) | (1,066) | (21)
Tax benefit arising from previously unrecognized tax losses | (298) | (137) |
Net deferred tax asset not recognized | 679 | 78 | 1,305
Written-off deferred tax | (4) | 10 | (678)
Tax exempt on income | (135) | (245) | (21)
Uncertain tax position | 11 | (270) | (3,010)
Return to provision adjustment | 1 | 348 | 77
Deferred tax liability arising from undistributed earnings | 578 | 602 | 681
Withholding tax on dividends | 270 | 349 | 118
Others | (18) | (14) | (72)
Income tax expense reported in the income statement | $ 3,886 | $ 5,140 | $ 510

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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 the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
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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 foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
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