	Land			Buildings			Building improvement			Machinery and equipment			Motor vehicle and other asset and assets under finance lease			Office equipment			Construction in progress			Total
	US$’000			US$’000			US$’000			US$’000			US$’000			US$’000			US$’000			US$’000
Cost
At January 1, 2018		6,227			48,421			5,622			96,964			5,230			6,959			1,047			170,470
Additions		—			229			76			480			624			395			2,694			4,498
Disposals		—			(8	)		—			(1,120	)		(503	)		(490	)		—			(2,121	)
Transfer		—			—			3			1,418			505			102			(2,028	)		—
Exchange differences		(21	)		(752	)		14			(1,024	)		(76	)		(244	)		(40	)		(2,143	)
At December 31, 2018		6,206			47,890			5,715			96,718			5,780			6,722			1,673			170,704
Effects on initial application of IFRS 16		—			—			—			—			(192	)		—			—			(192	)
Adjusted balance at January 1, 2019		6,206			47,890			5,715			96,718			5,588			6,722			1,673			170,512
Additions		—			7			119			292			433			315			2,240			3,406
Disposals		—			—			(4	)		(2,308	)		(524	)		(331	)		—			(3,167	)
Transfer		—			(167	)		746			1,748			180			139			(2,582	)		64
Exchange differences		632			2,813			454			7,419			332			247			47			11,944
At December 31, 2019		6,838			50,543			7,030			103,869			6,009			7,092			1,378			182,759

	Land			Buildings			Building improvement			Machinery and equipment			Motor vehicle and other asset and assets under finance lease			Office equipment			Construction in progress			Total
Depreciation/Impairment
At January 1, 2018		—			(33,082	)		(3,254	)		(82,490	)		(3,430	)		(5,888	)		—			(128,144	)
Depreciation charge for the year		—			(1,164	)		(296	)		(2,435	)		(604	)		(402	)		—			(4,901	)
Impairment		—			—			—			(10	)		—			(1	)		—			(11	)
Depreciation on disposals		—			6			0			1,119			503			486			—			2,114
Transfer		—			—			—			(46	)		—			46			—			—
Exchange differences		—			510			(17	)		914			49			200			—			1,656
At December 31, 2018		—			(33,730	)		(3,567	)		(82,948	)		(3,482	)		(5,559	)		—			(129,286	)
Effects on initial application of IFRS 16		—			—			—			—			126			—			—			126
Adjusted balance at January 1, 2019		—			(33,730	)		(3,567	)		(82,948	)		(3,356	)		(5,559	)		—			(129,160	)
Depreciation charge for the year		—			(1,044	)		(338	)		(2,391	)		(541	)		(420	)		—			(4,734	)
Impairment		—			—			(1	)		(550	)		7			(2	)		—			(546	)
Depreciation on disposals		—			—			4			2,274			477			329			—			3,084
Transfer		—			265			(265	)		—			(64	)		—			—			(64	)
Exchange differences		—			(2,361	)		(297	)		(6,517	)		(185	)		(232	)		—			(9,592	)
At December 31, 2019		—			(36,870	)		(4,464	)		(90,132	)		(3,662	)		(5,884	)		—			(141,012	)

	Land			Buildings			Building improvement			Machinery and equipment			Motor vehicle and other asset and assets under finance lease			Office equipment			Construction in progress			Total
Net book value
At December 31, 2019		6,838			13,673			2,566			13,737			2,347			1,208			1,378			41,747
At December 31, 2018		6,206			14,160			2,148			13,770			2,298			1,163			1,673			41,418
At January 1, 2018		6,227			15,339			2,368			14,474			1,800			1,071			1,047			42,326

In 2019, 2018 and 2017 the Company recorded an impairment loss of $546, $11 and $223 on property, plant and equipment at Shanghai Yayang, Ningbo Pacific and SFO facilities. The impairment is presented within other operating expenses in Note 7(b), and the impairment of property, plant and equipment of North Asia and Thailand segments in Note 5.

The Company performed a valuation for utilized machinery measured at fair value less costs to sell using a cost approach due to closure of the manufacturing facilities at Shanghai Yayang and Ningbo Pacific. Its fair value measurement was classified as Level 3 of the fair value hierarchy. After considering the relevant evidence, the key assumption used included replacement costs, residual value and remaining useful life of these existing assets. The impairment test revealed that the recoverable amount was lower than the carrying amount.

The Company considers the market demand for SFO’s products and performed an impairment test on the CGU composed of property, plant and equipment used in the manufacturing of fiber optic cables at SFO. The Company determined the recoverable amount of the CGU to be $0 based on the value in use. The key assumptions used in calculating the value in use included the revenue growth and a discount rate of 14.8%.

The carrying value of motor vehicles under financial leases as of December 31, 2019, 2018 and 2017 were $0, $66 and $50, respectively. These assets under financial lease are pledged for financial lease liabilities (Note 25(b)).

On January 1, 2019, the Company reclassified “Lease assets” from “Property, plant and equipment” to “right-of-use assets” upon adoption of IFRS 16. See the Note 4.1.

Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 27(e) (i).