XML 138 R42.htm IDEA: XBRL DOCUMENT
v3.20.1

Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure Of Operating Segments [Abstract] |
Summary of Segment Information | Inter-segment revenues are eliminated upon consolidation and reflected in the “adjustments and eliminations” column. All other adjustments and eliminations are part of detailed reconciliations presented further below. 5(b)Information about reportable segments
Year ended December 31, 2019 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 76,575 |  |  | 172,379 |  |  | 89,206 |  |  | 338,160 |  |  | — |  |  | 338,160 |
Inter-segment |  | — |  |  | 6 |  |  | — |  |  | 6 |  |  | (6 | ) |  | — |
Segment operating profit/(loss) |  | 1,237 |  |  | 3,042 |  |  | (1,659 | ) |  | 2,620 |  |  | (2,884 | ) |  | (264 | )
Depreciation and amortization |  | (811 | ) |  | (2,842 | ) |  | (1,613 | ) |  | (5,266 | ) |  | (58 | ) |  | (5,324 | )
Depreciation from right of use assets |  | (44 | ) |  | — |  |  | (441 | ) |  | (485 | ) |  | (22 | ) |  | (507 | )
Impairment of property, plant and equipment |  | (549 | ) |  | 3 |  |  | — |  |  | (546 | ) |  | — |  |  | (546 | )
Interest income |  | 57 |  |  | 403 |  |  | 45 |  |  | 505 |  |  | 1 |  |  | 506 |
Interest expense |  | (239 | ) |  | (481 | ) |  | (102 | ) |  | (822 | ) |  | (23 | ) |  | (845 | )
Income tax (expense)/benefit |  | (561 | ) |  | (1,235 | ) |  | 105 |  |  | (1,691 | ) |  | (366 | ) |  | (2,057 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  | 552 |  |  | 4,590 |  |  | 242 |  |  | 5,384 |  |  | 78 |  |  | 5,462 |
5. | SEGMENT INFORMATION (continued)
5(b)Information about reportable segments (continued)
Year ended December 31, 2018 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
Inter-segment |  | 4,076 |  |  | 392 |  |  | 6,308 |  |  | 10,776 |  |  | (10,776 | ) |  | — |
Segment operating profit/(loss) |  | 5,234 |  |  | 9,539 |  |  | (2,306 | ) |  | 12,467 |  |  | (3,143 | ) |  | 9,324 |
Depreciation and amortization |  | (829 | ) |  | (2,836 | ) |  | (1,333 | ) |  | (4,998 | ) |  | (20 | ) |  | (5,018 | )
Impairment of property, plant and equipment |  | — |  |  | (11 | ) |  | — |  |  | (11 | ) |  | — |  |  | (11 | )
Interest income |  | 117 |  |  | 611 |  |  | 42 |  |  | 770 |  |  | (288 | ) |  | 482 |
Interest expense |  | (397 | ) |  | (748 | ) |  | (34 | ) |  | (1,179 | ) |  | (21 | ) |  | (1,200 | )
Income tax (expense)/benefit |  | (1,212 | ) |  | (2,152 | ) |  | 384 |  |  | (2,980 | ) |  | (906 | ) |  | (3,886 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  | 1,188 |  |  | 2,859 |  |  | 451 |  |  | 4,498 |  |  | 10 |  |  | 4,508 |
Year ended December 31, 2017 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 101,533 |  |  | 206,485 |  |  | 117,197 |  |  | 425,215 |  | — |  |  | 425,215 |
Inter-segment |  | 890 |  |  | 1,044 |  | — |  |  | 1,934 |  |  | (1,934 | ) |  | — |
Segment operating profit/(loss) |  | 3,256 |  |  | 11,053 |  |  | 1,205 |  |  | 15,514 |  |  | (3,074 | ) |  | 12,440 |
Depreciation and amortization |  | (979 | ) |  | (2,760 | ) |  | (1,314 | ) |  | (5,053 | ) |  | (3 | ) |  | (5,056 | )
Impairment of property, plant and equipment |  | (213 | ) |  | (10 | ) | — |  |  | (223 | ) | — |  |  | (223 | )
Interest income |  | 51 |  |  | 845 |  |  | 61 |  |  | 957 |  |  | (81 | ) |  | 876 |
Interest expense |  | (428 | ) |  | (553 | ) |  | (52 | ) |  | (1,033 | ) |  | 67 |  |  | (966 | )
Income tax (expense)/benefit |  | (1,395 | ) |  | (2,727 | ) |  | (342 | ) |  | (4,464 | ) |  | (676 | ) |  | (5,140 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  | 991 |  |  | 3,332 |  |  | 590 |  |  | 4,913 |  |  | — |  |  | 4,913 |
5(d)Segment assets and liabilities
|  |  |  |  |  |  |  |  |  |  |  |  | Corporate |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | adjustments |  |  |  |
| North Asia |  | Thailand |  | ROW |  | Total segments |  | and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
As of December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | 49,379 |  |  | 165,579 |  |  | 76,618 |  |  | 291,576 |  |  | 7,335 |  |  | 298,911 |
Total liabilities |  | 14,212 |  |  | 26,706 |  |  | 21,834 |  |  | 62,752 |  |  | 7,724 |  |  | 70,476 |
As of December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | 54,250 |  |  | 173,398 |  |  | 70,574 |  |  | 298,222 |  |  | 7,576 |  |  | 305,798 |
Total liabilities |  | 20,169 |  |  | 42,887 |  |  | 14,015 |  |  | 77,071 |  |  | 6,911 |  |  | 83,982 |
Reconciliation of Segment Operating Profit (Loss) | 5(c)Reconciliation of segment operating profit (loss)
| For the year ended December 31, |
| 2019 |  | 2018 |  | 2017 |
| US$’000 |  | US$’000 |  | US$’000 |
Segment operating profit |  | 2,620 |  |  | 12,467 |  |  | 15,514 |
Corporate expenses adjustments and eliminations |  | (2,884 | ) |  | (3,143 | ) |  | (3,074 | )
|  | (264 | ) |  | 9,324 |  |  | 12,440 |
Other operating income |  | 385 |  |  | 805 |  |  | 5,084 |
Other operating expenses |  | (770 | ) |  | (1,445 | ) |  | (909 | )
Operating profit |  | (649 | ) |  | 8,684 |  |  | 16,615 |
Finance costs |  | (1,012 | ) |  | (1,378 | ) |  | (1,221 | )
Finance income |  | 506 |  |  | 482 |  |  | 876 |
Share of loss of associates |  | (3 | ) |  | (3 | ) |  | (3 | )
Loss on liquidation of subsidiary |  | — |  |  | — |  |  | (261 | )
Exchange gain |  | 1,550 |  |  | 1,741 |  |  | 2,784 |
Other income |  | 717 |  |  | 1,817 |  |  | 214 |
Other expense |  | (3 | ) |  | (11 | ) |  | (336 | )
Profit before tax |  | 1,106 |  |  | 11,332 |  |  | 18,668 |
Reconciliation of Assets and Liabilities | Reconciliation of assets:
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Segment operating assets |  | 291,576 |  |  | 298,222 |
Corporate and other assets |  | 2,466 |  |  | 2,869 |
Investment in associates |  | 935 |  |  | 864 |
Deferred tax assets |  | 3,939 |  |  | 3,919 |
Inter-segment elimination |  | (5 | ) |  | (76 | )
Total assets |  | 298,911 |  |  | 305,798 |
Reconciliation of liabilities:
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Segment operating liabilities |  | 62,752 |  |  | 77,071 |
Corporate liabilities |  | 3,591 |  |  | 3,019 |
Deferred tax liabilities |  | 4,139 |  |  | 3,925 |
Inter-segment elimination |  | (6 | ) |  | (33 | )
Total liabilities |  | 70,476 |  |  | 83,982 |
Summary of Application of IFRS 16 Increased the Segment Assets and Liabilities | 5(d-1)The application of IFRS 16 increased the segment assets and liabilities as below:
|  |  |  |  |  |  |  |  |  |  |  |  | Corporate |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | adjustments |  |  |  |
| North Asia |  | Thailand |  | ROW |  | Total segments |  | and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
As of December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  | — |  |  | — |  |  | 2,506 |  |  | 2,506 |  |  | 192 |  |  | 2,698 |
Liabilities |  | — |  |  | — |  |  | 2,552 |  |  | 2,552 |  |  | 205 |  |  | 2,757 |
Revenue From External Customers Based Major Categories | Revenue from external customers is summarized as the following major categories:
Year ended December 31, 2019 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenue from external customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Power |  | — |  |  | 49,493 |  |  | 78,686 |  |  | 128,179 |  |  | — |  |  | 128,179 |
Enamel |  | 76,575 |  |  | 102,997 |  |  | — |  |  | 179,572 |  |  | — |  |  | 179,572 |
Others* |  | — |  |  | 19,889 |  |  | 10,520 |  |  | 30,409 |  |  | — |  |  | 30,409 |
|  | 76,575 |  |  | 172,379 |  |  | 89,206 |  |  | 338,160 |  |  | — |  |  | 338,160 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At a point in time |  | 76,575 |  |  | 172,031 |  |  | 82,584 |  |  | 331,190 |  |  | — |  |  | 331,190 |
Over time |  | — |  |  | 348 |  |  | 6,622 |  |  | 6,970 |  |  | — |  |  | 6,970 |
|  | 76,575 |  |  | 172,379 |  |  | 89,206 |  |  | 338,160 |  |  | — |  |  | 338,160 |
* includes revenues from SDI service contracts, fabrication service contracts, and sale of other wires and cables products. |
5. | SEGMENT INFORMATION (continued)
5(e)Disaggregated revenues and geographical information (continued)
Year ended December 31, 2018 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenue from external customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Power |  | — |  |  | 64,771 |  |  | 92,130 |  |  | 156,901 |  |  | — |  |  | 156,901 |
Enamel |  | 103,647 |  |  | 114,247 |  |  | — |  |  | 217,894 |  |  | — |  |  | 217,894 |
Others* |  | — |  |  | 34,406 |  |  | 16,739 |  |  | 51,145 |  |  | — |  |  | 51,145 |
|  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At a point in time |  | 103,647 |  |  | 213,212 |  |  | 92,133 |  |  | 408,992 |  |  | — |  |  | 408,992 |
Over time |  | — |  |  | 212 |  |  | 16,736 |  |  | 16,948 |  |  | — |  |  | 16,948 |
|  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
* includes revenues from SDI service contracts, fabrication service contracts, and sale of other wires and cables products. |
| Year ended December 31, |
| 2017 |
| US$’000 |
Manufactured Products |  | 361,853 |
Distributed Products |  | 41,985 |
SDI |  | 21,377 |
Total Revenue |  | 425,215 |
Revenue From External Customers and Non-Current Assets Broken Down by Country of Domicile | Revenue from external customers is attributed to individual countries based on the customer’s country of domicile and is summarized as follows:
| For the year ended December 31, |
| 2019 |  | 2018 |  | 2017 |
| US$’000 |  | US$’000 |  | US$’000 |
Revenues from external customers |  |  |  |  |  |  |  |  |
Thailand |  | 116,160 |  |  | 154,207 |  |  | 158,565 |
Singapore |  | 46,218 |  |  | 63,781 |  |  | 76,453 |
Australia |  | 34,447 |  |  | 37,594 |  |  | 34,901 |
China |  | 81,813 |  |  | 111,917 |  |  | 108,561 |
India |  | 36,121 |  |  | 45,008 |  |  | 31,291 |
Southeast Asia |  | 23,390 |  |  | 13,339 |  |  | 15,394 |
Northeast Asia |  | 11 |  |  | 94 |  |  | 50 |
|  | 338,160 |  |  | 425,940 |  |  | 425,215 |
The total non-current assets other than financial instruments and deferred tax assets broken down by the country of domicile are summarized as follow:
| As of December 31, |
| 2019 |  | 2018 |
| US$’000 |  | US$’000 |
Non-current assets by country: |  |  |  |  |  |
Thailand |  | 32,723 |  |  | 28,407 |
Singapore |  | 7,869 |  |  | 5,868 |
China |  | 5,661 |  |  | 6,592 |
Australia |  | 2,661 |  |  | 2,684 |
Other |  | 290 |  |  | 54 |
Total non-current assets |  | 49,204 |  |  | 43,605 |

X
- Definition Disclosure of adoption of IFRS 16 increase segment assets and liabilities. + References No definition available. + Details
Name: | apwc_DisclosureOfAdoptionOfIFRS16IncreaseSegmentAssetsAndLiabilitiesExplanatory
Namespace Prefix: | apwc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of reconciliation of segment assets and liabilities. + References No definition available. + Details
Name: | apwc_DisclosureOfReconciliationOfSegmentAssetsAndLiabilitiesExplanatory
Namespace Prefix: | apwc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of reconciliation of segment gross profit. + References No definition available. + Details
Name: | apwc_DisclosureOfReconciliationOfSegmentGrossProfitExplanatory
Namespace Prefix: | apwc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of geographical information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 33 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_33&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfGeographicalAreasExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of operating segments. [Refer: Operating segments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the entity's products and services. [Refer: Products and services [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_32&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfProductsAndServicesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration