XML 77 R63.htm IDEA: XBRL DOCUMENT
v3.21.1

Financial Risk Management Objectives (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract] |
Summary of Balance of Financial Assets and Liabilities Denominated in a Currency Different from the Company's Reporting Currency | The balance of financial assets and liabilities denominated in a currency different from the Company’s each functional currency are summarized below.
| Financial Assets |  | Financial Liabilities |
| As of December 31, |  | As of December 31 |
| 2020 |  | 2019 |  | 2020 |  | 2019 |
United States dollar (USD) |  | 10,025 |  |  | 19,263 |  |  | 7,501 |  |  | 4,802 |
Thai Baht (THB) |  | 13,241 |  |  | 346 |  |  | 30 |  |  | 87,779 |
Singapore dollar (SGD) |  | 113 |  |  | 233 |  |  | 6 |  |  | 20 |
Taiwan dollar (TWD) |  | 3,357 |  |  | 9,711 |  |  | 4,820 |  |  | 7,648 |
Renminbi (RMB) |  | 18 |  |  | 119 |  |  | — |  |  | — |
Hong Kong dollar (HKD) |  | 8,017 |  |  | 7,526 |  |  | 28 |  |  | 83 |
Euro (EUR) |  | 249 |  |  | — |  |  | 413 |  |  | — |
Statements [Line Items] |
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payment Obligations | The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payment obligations.
| < 1 year |  | 2 to 3 years |  | 4 to 5 years |  | > 5 years |  | Total |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
As of December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  | 10,279 |  |  | 462 |  |  | 463 |  |  | 4,224 |  |  | 15,428 |
Trade and other payables |  | 27,370 |  |  | — |  |  | — |  |  | — |  |  | 27,370 |
Due to related parties |  | 10,620 |  |  | — |  |  | — |  |  | — |  |  | 10,620 |
Lease liability |  | 613 |  |  | 584 |  |  | 431 |  |  | 993 |  |  | 2,621 |
|  | 48,882 |  |  | 1,046 |  |  | 894 |  |  | 5,217 |  |  | 56,039 |
As of December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  | 11,484 |  |  | — |  |  | — |  |  | — |  |  | 11,484 |
Trade and other payables |  | 16,879 |  |  | — |  |  | — |  |  | — |  |  | 16,879 |
Due to related parties |  | 3,284 |  |  | — |  |  | — |  |  | — |  |  | 3,284 |
Financial liabilities at fair value through profit or loss |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 3 |
Lease liability |  | 656 |  |  | 910 |  |  | 444 |  |  | 1,182 |  |  | 3,192 |
|  | 32,306 |  |  | 910 |  |  | 444 |  |  | 1,182 |  |  | 34,842 |
Summary of Capital Management | In line with industry practices, the Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents.
| As of December 31, |
| 2020 |  | 2019 |
| US$’000 |  | US$’000 |
Interest bearing loans and borrowings |  | 13,781 |  |  | 11,356 |
Trade and other payables |  | 27,370 |  |  | 16,879 |
Less: cash and cash equivalents |  | (52,237 | ) |  | (53,673 | )
Net debt |  | (11,086 | ) |  | (25,438 | )
Total Equity |  | 234,875 |  |  | 228,435 |
Capital and net debt |  | 223,789 |  |  | 202,997 |
Gearing ratio | 0.0% |  | 0.0% |
Foreign currency risk [Member] |
Statements [Line Items] |
Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable | The following table demonstrates the sensitivity of the Company’s profit before tax and equity to a reasonably possible change of each foreign currency exchange rates against all other non-functional currencies, with all other variables held constant.
| Change rate |  | USD |  | THB |  | SGD |  | TWD |  | RMB |  | HKD |  | EUR |
| 5% |  |  | 126 |  |  | 22 |  |  | 4 |  |  | (3 | ) |  | — |  |  | 52 |  |  | (10 | )
2020 | -5% |  |  | (126 | ) |  | (22 | ) |  | (4 | ) |  | 3 |  |  | — |  |  | (52 | ) |  | 10 |
| 5% |  |  | 723 |  |  | (147 | ) |  | 8 |  |  | 3 |  |  | 1 |  |  | 48 |  |  | — |
2019 | -5% |  |  | (723 | ) |  | 147 |  |  | (8 | ) |  | (3 | ) |  | (1 | ) |  | (48 | ) |  | — |
Commodity price risk: Copper [Member] |
Statements [Line Items] |
Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable | Commodity price sensitivity The following table shows the potential effect of price changes in copper.
| Change in year-end price |  | Effect on profit before tax |  | Effect on equity
| US$’000 |  | US$’000 |  | US$’000
2020 |  | +28 | % |  | 5,398 |  | N/A
Copper |  | -28 | % |  | (5,398 | ) | N/A
2019 |  | -16 | % |  | (3,473 | ) | N/A
Copper |  | +16 | % |  | 3,473 |  | N/A

X
- Definition Statements [Line Items]. + References No definition available. + Details
Name: | apwc_StatementsLineItems
Namespace Prefix: | apwc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of market risk. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfMarketRiskExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_134&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 39 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_39_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_40_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CommodityPriceRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |