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Other Current Liabilities | 12 Months Ended
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Dec. 31, 2019
Other Current Liabilities [Abstract] |
Other Current Liabilities |
2 2. | OTHER CURRENT LIABILITIES
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Contract liabilities |  | 216 |  |  | 756 |
Dividend payable |  | 674 |  |  | 565 |
Deferred government grant |  | — |  |  | 318 |
Onerous contracts provisions |  | 238 |  |  | 42 |
Other current liabilities |  | 1,228 |  |  | 1,591 |
Total |  | 2,356 |  |  | 3,272 |
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 $318, is recognized as other current liabilities as of December 31, 2018, and as other income for the year ended December 31, 2019. Other current liabilities include undue value added tax, unpaid withholding tax, and other miscellaneous liabilities. 22(a)Onerous contracts provisions
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
At January 1 |  | 42 |  |  | 555 |
Recognized |  | 218 |  |  | 37 |
Reversed |  | (25 | ) |  | (544 | )
Exchange differences |  | 3 |  |  | (6 | )
At December 31 |  | 238 |  |  | 42 |
22(b)Contract Liabilities
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Current contract liabilities |  |  |  |  |  |
Advance from customers |  | 93 |  |  | 668 |
Custodial service |  | 63 |  |  | 71 |
Transportation service |  | 60 |  |  | 17 |
Total current contract liabilities |  | 216 |  |  | 756 |
The Company applied IFRS 15 from January 1, 2018 and recognized contract liabilities when considerations from customers had been received or due before the Company satisfied the performance obligations.
22. | OTHER CURRENT LIABILITIES (continued)
22(b)Contract Liabilities (continued) Revenue recognized in relation to contract liabilities
| For the year ended December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Revenue recognized that was included in the contract liabilities balance at the beginning of the year |  |  |  |  |  |
Advance from customers |  | 668 |  |  | — |
Custodial service |  | 59 |  |  | 85 |
Transportation service |  | 17 |  |  | 28 |
|  | 744 |  |  | 113 |

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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