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New Standards and Interpretations (Tables) - IFRS 16 [Member] | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |
Schedule of Significant Effects of Adopting New Standards |
Affected items of consolidated balance sheet | As of December 31, 2018 |  | Effect of application of new standards |  | As of January 1, 2019 |  | Remarks
| US$’000 |  | US$’000 |  | US$’000 |  |
Assets |  |  |  |  |  |  |  |  |  |
Prepayments |  | 1,140 |  |  | (59 | ) |  | 1,081 |  | B
Lease assets* |  | 66 |  |  | (66 | ) |  | — |  | A
Right-of-use assets |  | — |  |  | 3,801 |  |  | 3,801 |  | A, B, C
Prepaid land lease payments |  | 978 |  |  | (978 | ) |  | — |  | B
Total affected assets |  | 2,184 |  |  | 2,698 |  |  | 4,882 |  |
Liabilities |  |  |  |  |  |  |  |  |  |
Financial lease liabilities - current |  | 44 |  |  | 362 |  |  | 406 |  | C
Financial lease liabilities - non-current |  | 46 |  |  | 2,336 |  |  | 2,382 |  | C
Total affected liabilities |  | 90 |  |  | 2,698 |  |  | 2,788 |  |
* included in the line "Property, plant and equipment" in the balance sheet
A. Lease assets of $66 previously recognized under finance leases were reclassified from property, plant and equipment to right-of-use assets. B. Prepaid land lease payments of $59 and $978 previously classified as prepayment under current assets and prepaid land lease payments under non-current assets were reclassified to right-of-use assets. C. The Company recognized right-of-use assets and lease liabilities for those leases previously classified as operating leases under IAS 17, except for short-term leases and leases of low-value asset. The Company recognized right-of-use assets based on the amount equal to the lease liabilities. Lease liabilities were recognized based on the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate at January 1, 2019.
Summary of Reconciliation of IAS 17 Non-cancelled Operating Lease Commitment to IFRS 16 Lease Liability | Reconciliation of IAS 17 non-cancelled operating lease commitment to IFRS 16 lease liability:
| 2019 |
| US$’000 |
Operating lease commitments disclosed as at December 31, 2018 |  | 3,263 |
Add: finance lease liabilities recognized as at December 31, 2018 |  | 90 |
Discounted using the incremental borrowing rate at January 1, 2019 |  | (380 | )
Recognition exemption for: |  |  |
Short-term leases |  | (169 | )
Leases of low-value assets |  | (16 | )
Lease liabilities recognized as at January 1, 2019 |  | 2,788 |

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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2020-01-01 + Details
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