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Investment Properties | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Investment Property [Abstract] |
Investment Properties |
17. | INVESTMENT PROPERTIES
17(a)Net book value of investment properties
| Land not being used for operation |  | Office buildings for rent |  | Total |
| US$’000 |  | US$’000 |  | US$’000 |
As of December 31, 2019 |  |  |  |  |  |  |  |  |
Cost |  | 467 |  |  | 716 |  |  | 1,183 |
Less: Accumulated depreciation |  | — |  |  | (453 | ) |  | (453 | )
Net book value |  | 467 |  |  | 263 |  |  | 730 |
| Land not being used for operation |  | Office buildings for rent |  | Total |
| US$’000 |  | US$’000 |  | US$’000 |
As of December 31, 2018 |  |  |  |  |  |  |  |  |
Cost |  | 430 |  |  | 695 |  |  | 1,125 |
Less: Accumulated depreciation |  | — |  |  | (405 | ) |  | (405 | )
Net book value |  | 430 |  |  | 290 |  |  | 720 |
17. | INVESTMENT PROPERTIES (continued)
17(a)Net book value of investment properties (continued) A reconciliation of the net book value of investment properties was as follow:
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Net book value at January 1 |  | 720 |  |  | 763 |
Depreciation (included in administrative expenses) |  | (33 | ) |  | (35 | )
Exchange difference |  | 43 |  |  | (8 | )
Net book value at December 31 |  | 730 |  |  | 720 |
17(b)The amount recognized in profit arising from the investment properties
| 2019 |  | 2018 |  | 2017 |
| US$’000 |  | US$’000 |  | US$’000 |
Rental income derived from investment properties |  | 78 |  |  | 84 |  |  | 68 |
Direct operating expenses (including repairs and maintenance) generating rental income |  | (1 | ) |  | (1 | ) |  | (1 | )
Direct operating expenses (including repairs and maintenance) that did not generate rental income |  | — |  |  | — |  |  | (1 | )
Net profit arising from investment properties carried at cost |  | 77 |  |  | 83 |  |  | 66 |
Undiscounted lease payments receivable to be received during the lease terms are immaterial. 17(c)Measuring investment properties at fair value The fair value of the investment properties are stated below:
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Land not being used for operation |  | 11,566 |  |  | 10,656 |
Office buildings for rent |  | 1,460 |  |  | 1,397 |
The fair value of aforementioned investment properties have been determined based on the valuation and is considered a level 3 measurement. The valuation has been made on the assumption to sell the property interests in the open market in the neighborhood without the benefit of any deferred term contract, leaseback, joint venture, management agreement or any similar arrangement, which would serve to increase the value of the property interests. The valuation adopted market comparison approach to estimate the fair market value of the properties. Under the market comparison approach, the appraisal is based on recent sales and listings of comparable property. Adjustments were made for differences between the subject property and those actual sales and listings regarded as comparable. The factors which used for considering the property valuation include the significant unobservable inputs, such as location, transportation, land uses, facilities, neighboring area, land characteristics, potential, regulations and liquidity. 17(d)Pledge Information about the investment properties that were pledged to others as collaterals is provided in Note 27(e) (i).

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2019-03-27 + Details
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