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Equity | 12 Months Ended
--- | ---
Dec. 31, 2020
Text Block1 [Abstract] |
Equity |
2 3. | EQUITY
23(a)Common shares
|  | As of December 31, |
|  | 2020 |  | 2019 |
Authorized shares |  | Number of shares |  | Number of shares |
Common shares of US$0.01 each |  |  | 50,000,000 |  |  | 50,000,000 |
Common shares issued and fully paid |  | Number of shares |  | US$’000 |
At December 31, 2020 |  |  | 13,830,769 |  |  | 138 |
At December 31, 2019 |  |  | 13,830,769 |  |  | 138 |
At January 1, 2019 |  |  | 13,830,769 |  |  | 138 |
23(b)Dividends On November 11, 2016, APWC announced that the Board of Directors approved the implementation of a dividend policy as part of APWC's ongoing commitment to increasing shareholder value and return on investment. Pursuant to the dividend policy, subject to review and approval by the Board of Directors, APWC may pay cash dividends of at least 25% of its net post-tax audited consolidated profits attributable to shareholders. As APWC is a holding company, its ability to pay dividends is dependent upon distributions that it receives from its operating subsidiaries and affiliates, which are subject to a number of factors including operating results, capital requirements, expansion plans, debt covenants, business prospects, consideration for non-recurring items and other factors that are deemed relevant from time to time by the respective boards of our subsidiaries and affiliates. The dividend policy will be reviewed on an ongoing basis and updated at the discretion of the Board of Directors as business circumstances and available capital and capital requirements may change. APWC recognized dividends distributed to owners amounting to $nil ($nil per share), $nil ($nil per share) and $1,106 ($0.08 per share) for the years ended December 31, 2020, 2019 and 2018, respectively.
23. | EQUITY (continued)
23(c)Other comprehensive income – net of tax The disaggregation of changes of other comprehensive income by each type of reserve in equity is shown below:
|  | For the year ended December 31, 2020 |
|  | Remeasurement of defined benefit plans |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total |
|  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Exchange difference on translation of foreign operations |  |  | — |  |  | — |  |  | 5,211 |  |  | 5,211 |
Re-measuring losses on defined benefit plans |  |  | 159 |  |  | — |  |  | — |  |  | 159 |
Changes in fair value of financial assets at fair value through other comprehensive income |  |  | — |  |  | (1,431 | ) |  | — |  |  | (1,431 | )
|  |  | 159 |  |  | (1,431 | ) |  | 5,211 |  |  | 3,939 |
|  | For the year ended December 31, 2019 |
|  | Remeasurement of defined benefit plans |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total |
|  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Exchange difference on translation of foreign operations |  |  | — |  |  | — |  |  | 10,677 |  |  | 10,677 |
Re-measuring losses on defined benefit plans |  |  | (1,382 | ) |  | — |  |  | — |  |  | (1,382 | )
Changes in fair value of financial assets at fair value through other comprehensive income |  |  | — |  |  | 1,336 |  |  | — |  |  | 1,336 |
|  |  | (1,382 | ) |  | 1,336 |  |  | 10,677 |  |  | 10,631 |
|  | For the year ended December 31, 2018 |
|  | Remeasurement of defined benefit plans |  | Available-for-sale reserve |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total |
|  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Reclassification of application of IFRS 9 |  |  | — |  |  | (1,717 | ) |  | 1,717 |  |  | — |  |  | — |
Exchange difference on translation of foreign operations |  |  | — |  |  | — |  |  | — |  |  | (4,388 | ) |  | (4,388 | )
Re-measuring losses on defined benefit plans |  |  | (328 | ) |  | — |  |  | — |  |  | — |  |  | (328 | )
Changes in fair value of financial assets at fair value through other comprehensive income |  |  | — |  |  | — |  |  | (335 | ) |  | — |  |  | (335 | )
|  |  | (328 | ) |  | (1,717 | ) |  | 1,382 |  |  | (4,388 | ) |  | (5,051 | )

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- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79&doctype=Standard -URIDate 2020-01-01 + Details
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