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Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2019

Text Block1 [Abstract]

Summary of Trade and Other Receivables

	As of December 31,
	2019			2018
	US$’000			US$’000
Trade receivables		75,627			81,274
Less: Loss allowances		(1,550	)		(1,657	)
Trade receivable, net		74,077			79,617
Other receivables		6,986			12,502
Less: Loss allowances		(118	)		(80	)
Other receivable, net		6,868			12,422

Movement in Provision for Impairment of Trade Receivables

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

	2019			2018
	US$’000			US$’000
At January 1		1,657			3,456
Charge for the year		72			726
Write-off		(1	)		(2,292	)
Unused amounts reversed		(194	)		(156	)
Currency translation adjustment		19			(74	)
Reclassification		(3	)		(3	)
At December 31		1,550			1,657

Aging Analysis of Trade Receivables

12(b) 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, 2019
Expected loss rate	2.05%			0.14%			0.76%			3.75%			9.52%			23.89%			75.97%
Gross carrying amount - trade receivables		75,627			59,867			9,979			3,759			294			180			1,548
Loss allowances		1,550			86			76			141			28			43			1,176
Trade receivable, net		74,077			59,781			9,903			3,618			266			137			372
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

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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
-Name IFRS
-Number 7
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-Paragraph 37
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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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-Name IFRS
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