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Employee Benefit (Tables) | 12 Months Ended
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Dec. 31, 2020
Text Block1 [Abstract] |
Summary of Employee Benefits Liabilities |
| As of December 31, |
| 2020 |  | 2019 |
| Current |  | Non-current |  | Total |  | Current |  | Non-current |  | Total |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Employee benefit liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension-Defined benefit plans |  | 1,384 |  |  | 9,916 |  |  | 11,300 |  |  | 1,436 |  |  | 10,306 |  |  | 11,742 |
Long service leave |  | 566 |  |  | 111 |  |  | 677 |  |  | 452 |  |  | 128 |  |  | 580 |
Total |  | 1,950 |  |  | 10,027 |  |  | 11,977 |  |  | 1,888 |  |  | 10,434 |  |  | 12,322 |
Summary of Components of Net Benefit Expense Recognized in Income Statement and Funded Status and Amounts Recognized in Consolidated Balance Sheets | The following tables summaries the components of net benefit expense recognized in the income statement and the funded status and amounts recognized in the consolidated balance sheet for the plan:
| For the year ended December 31, |
Net benefit cost | 2020 |  | 2019 |  | 2018 |
| US$’000 |  | US$’000 |  | US$’000 |
Current service cost |  | 562 |  |  | 546 |  |  | 419 |
Past service cost |  | — |  |  | 121 |  |  | — |
Interest cost on benefit obligation |  | 147 |  |  | 254 |  |  | 202 |
Net benefit cost |  | 709 |  |  | 921 |  |  | 621 |
| For the year ended December 31, |
Other comprehensive income | 2020 |  | 2019 |  | 2018 |
| US$’000 |  | US$’000 |  | US$’000 |
Actuarial (gain) / loss – experience |  | (328 | ) |  | 494 |  |  | 396 |
Actuarial (gain) / loss – demographic assumption |  | (1 | ) |  | 18 |  |  | 1 |
Actuarial (gain) / loss – financial assumption |  | 130 |  |  | 1,215 |  |  | 13 |
Actuarial loss |  | (199 | ) |  | 1,727 |  |  | 410 |
| For the year ended December 31, |
Change in the defined obligation | 2020 |  | 2019 |  | 2018 |
| US$’000 |  | US$’000 |  | US$’000 |
Defined benefit obligation at January 1 |  | 11,742 |  |  | 9,016 |  |  | 8,293 |
Current service cost |  | 562 |  |  | 546 |  |  | 419 |
Past service cost |  | — |  |  | 121 |  |  | — |
Interest cost on benefit obligation |  | 147 |  |  | 254 |  |  | 202 |
Benefits paid directly by the Company |  | (954 | ) |  | (535 | ) |  | (352 | )
Actuarial loss in other comprehensive income |  | (199 | ) |  | 1,727 |  |  | 410 |
Exchange differences |  | 2 |  |  | 613 |  |  | 44 |
Defined benefit obligation at December 31 |  | 11,300 |  |  | 11,742 |  |  | 9,016 |
Significant Assumptions Used in Determining Actuarial Present Value of Defined Benefit Obligations | The significant assumptions used in determining the actuarial present value of the defined benefit obligations for the year ended December 31, 2020 and 2019 are as follows:
| 2020 |  | 2019
| % |  | %
Discount rate | 1.2-1.4 |  | 1.5
Rate of salary increase | 5.0~6.0 |  | 5.0~6.0
Pre-retirement mortality | * Thailand TMO17 Tables |  | * Thailand TMO17 Tables
* TMO represented as Thailand Mortality Ordinary Tables
Maturity Profile of Defined Benefit Obligation | The following pension benefit payments are expected payments to be made in the future years out of the defined benefit plan obligation:
| As of December 31, |
| 2020 |  | 2019 |
| US$’000 |  | US$’000 |
Within the next 12 months (next annual reporting period) |  | 1,384 |  |  | 1,340 |
Between 2 and 5 years |  | 2,040 |  |  | 2,489 |
Between 6 and 10 years |  | 4,568 |  |  | 4,391 |
Beyond 10 years |  | 17,114 |  |  | 16,917 |
Total expected payments |  | 25,106 |  |  | 25,137 |
Weighted average duration of defined benefit obligation | 9~10 years |  | 9 years |
Sensitivity Analysis of One-percentage Point Change in Assumed Rates | A one-percentage point change in the assumed rates would have yielded the following effects:
| 2020 |  | 2019 |
| US$’000 |  | US$’000 |
Discount rate – 1% increase |  | (984 | ) |  | (1,003 | )
Discount rate – 1% decrease |  | 1,159 |  |  | 1,178 |
Rate of salary increase – 1% increase |  | 1,095 |  |  | 1,115 |
Rate of salary increase – 1% decrease |  | (953 | ) |  | (973 | )

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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_147_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_140_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_145&doctype=Standard -URIDate 2020-01-01 + Details
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