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Other Current Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2018
Other Current Liabilities [Abstract] |
Other Current Liabilities |
22. | OTHER CURRENT LIABILITIES
|  | As of December 31, |
|  | 2018 |  |  | 2017 |
|  | US$’000 |  |  | US$’000 |
Contract liabilities |  |  | 756 |  |  |  | — |
Dividend payable |  |  | 565 |  |  |  | 524 |
Deferred government grant |  |  | 318 |  |  |  | — |
Onerous contracts provisions |  |  | 42 |  |  |  | 555 |
Other current liabilities |  |  | 1,591 |  |  |  | 1,563 |
Total |  |  | 3,272 |  |  |  | 2,642 |
The Company was subject to two expropriations by the PRC government in 2018. The government grant related to the completed appropriation, amounted to $106, is recognized as other income for the year ended December 31, 2018. The government grant for the expropriation in progress, amounted to $318, is deferred and recognized as other current liabilities as of December 31, 2018. Other current liabilities include undue value added tax, unpaid withholding tax, and other miscellaneous liabilities. 22(a)Onerous contracts provisions
|  | 2018 |  |  | 2017 |
|  | US$’000 |  |  | US$’000 |
At January 1 |  |  | 555 |  |  |  | 250 |
Recognized |  |  | 37 |  |  |  | 522 |
Reversed |  |  | (544 | ) |  |  | (246 | )
Exchange differences |  |  | (6 | ) |  |  | 29 |
At December 31 |  |  | 42 |  |  |  | 555 |
22(b)Contract Liabilities
|  | As of December 31, |
|  | 2018 |  | 2017 |
|  | US$’000 |  | US$’000 |
Current contract liabilities |  |  |  |  |  |  |
Advance from customers |  |  | 668 |  |  | — |
Custodial service |  |  | 71 |  |  | — |
Transportation service |  |  | 17 |  |  | — |
Total current contract liabilities |  |  | 756 |  |  | — |
The company adopted IFRS 15 from January 1, 2018 and recognized contract liabilities when considerations from customers had been received or due before the Company satisfied the performance obligations.
22. | OTHER CURRENT LIABILITIES (continued)
22(b)Contract Liabilities (continued) Revenue recognized in relation to contract liabilities
|  |  | For the year ended |
|  |  | December 31, 2018 |
|  |  | US$’000 |
Revenue recognized that was included in the contract liabilities balance at the beginning of the year |  |  |  |  |
Custodial service |  |  |  | 85 |
Transportation service |  |  |  | 28 |
|  |  |  | 113 |
Revenue recognized from performance obligations satisfied in previous years |  |  |  | — |

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- Definition The disclosure of other current liabilities. [Refer: Other current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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