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Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2018

Text Block1 [Abstract]

Summary of Trade and Other Receivables

		As of December 31,
		2018				2017
		US$’000				US$’000
Trade receivables			81,274				115,875
Less: Loss allowances			(1,657	)			(3,472	)
Trade receivable, net			79,617				112,403
Other receivables			12,502				9,537
Less: Loss allowances			(80	)			(28	)
Other receivable, net			12,422				9,509

Movement in Provision for Impairment of Trade Receivables

12(a) Movement in the loss allowances on trade receivables

		Individually impaired			Collectively impaired			Total
		US$’000			US$’000			US$’000
At January 1, 2017			2,981			361			3,342
Charge for the year			438			172			610
Write-off			(385	)		(44	)		(429	)
Unused amounts reversed			(269	)		(39	)		(308	)
Currency translation adjustment			223			37			260
Reclassification			(3	)		—			(3	)
At December 31, 2017			2,985			487			3,472
Opening loss allowance as at January 1, 2018 - calculated under IFRS 9									(16	)
At January 1, 2018									3,456
Charge for the year									726
Write-off									(2,292	)
Unused amounts reversed									(156	)
Currency translation adjustment									(74	)
Reclassification									(3	)
At December 31, 2018									1,657

Aging Analysis of Trade Receivables

Aging analysis of trade receivables

							Past due
	Total			Current			1-30 days			31-60 days			61-90 days			91-120 days			>120 days
	US$’000			US$’000			US$’000			US$’000			US$’000			US$’000			US$’000
December 31, 2018
Expected loss rate		2.04	%		0.07	%	0.86%				3.95	%	20.18%			31.71%			64.70%
Gross carrying amount - trade receivables		81,274			67,318			9,183			2,276			327			82			2,088
Loss allowances		1,657			45			79			90			66			26			1,351
Trade receivable, net		79,617			67,273			9,104			2,186			261			56			737
January 1, 2018
Expected loss rate		2.98	%		0.03	%		0.37	%		2.07	%		8.36	%		9.87	%		84.65	%
Gross carrying amount - trade receivables		115,875			90,686			17,105			3,389			347			557			3,791
Loss allowances		3,456			29			64			70			29			55			3,209
Trade receivable, net		112,419			90,657			17,041			3,319			318			502			582

Past due but not impaired

Total

Neither past due nor impaired

Past due 1-3 months

Past due 3-6 months

Past due 6-12 months

Past due over 12 months

December 31, 2017

US$’000

US$’000

US$’000

US$’000

US$’000

US$’000

Trade receivable, net

112,403

90,503

20,608

654

397

241

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Disclosure of detailed information of trade and other receivables.

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Text Block1 [Abstract]

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Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
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The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

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