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Trade and Other Receivables | 12 Months Ended
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Dec. 31, 2021
Text Block1 [Abstract] |
Trade and Other Receivables |
12. | TRADE AND OTHER RECEIVABLES
| As of December 31, |
| 2021 |  | 2020 |
| US$’000 |  | US$’000 |
Trade receivables |  | 104,405 |  |  | 83,485 |
Less: Loss allowances |  | (841 | ) |  | (1,414 | )
Trade receivable, net |  | 103,564 |  |  | 82,071 |
Other receivables |  | 2,683 |  |  | 6,227 |
Less: Loss allowances |  | (35 | ) |  | (35 | )
Other receivable, net |  | 2,648 |  |  | 6,192 |
As of December 31, 2021 and 2020, trade receivables were all from contracts with customers. And as of January 1, 2020, the balance of trade receivables from contracts with customers was $74,077. 12(a) Movement in the loss allowance on trade receivables
| 2021 |  | 2020 |
| US$’000 |  | US$’000 |
At January 1 |  | 1,414 |  |  | 1,550 |
Charge for the year |  | 383 |  |  | 227 |
Write-off |  | (734 | ) |  | (339 | )
Unused amounts reversed |  | (170 | ) |  | (147 | )
Currency translation adjustment |  | (65 | ) |  | 102 |
Reclassification |  | 13 |  |  | 21 |
At December 31 |  | 841 |  |  | 1,414 |
12.TRADE AND OTHER RECEIVABLES (continued) 12(b)Aging analysis of trade receivables
|  |  |  |  |  |  | Past due |
| Total |  | Current |  | 1-30 days |  | 31-60 days |  | 61-90 days |  | 91-120 days |  | >120 days |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected loss rate | 0.81% |  | 0.11% |  | 0.68% |  | 4.77% |  | 7.14% |  | 3.03% |  | 53.12% |
Gross carrying amount - trade receivables |  | 104,405 |  |  | 90,080 |  |  | 11,140 |  |  | 1,572 |  |  | 504 |  |  | 66 |  |  | 1,043 |
Loss allowances |  | 841 |  |  | 98 |  |  | 76 |  |  | 75 |  |  | 36 |  |  | 2 |  |  | 554 |
Trade receivable, net |  | 103,564 |  |  | 89,982 |  |  | 11,064 |  |  | 1,497 |  |  | 468 |  |  | 64 |  |  | 489 |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected loss rate | 1.69% |  | 0.16% |  | 1.23% |  | 2.80% |  | 6.92% |  | 15.91% |  | 66.48% |
Gross carrying amount - trade receivables |  | 83,485 |  |  | 69,336 |  |  | 9,557 |  |  | 2,751 |  |  | 159 |  |  | 44 |  |  | 1,638 |
Loss allowances |  | 1,414 |  |  | 112 |  |  | 118 |  |  | 77 |  |  | 11 |  |  | 7 |  |  | 1,089 |
Trade receivable, net |  | 82,071 |  |  | 69,224 |  |  | 9,439 |  |  | 2,674 |  |  | 148 |  |  | 37 |  |  | 549 |
| 12(c) Accounting policy for impairment of trade receivables
Our Company applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on our Company’s historical credit loss experience, adjusted to reflect current and forward-looking information on general economic conditions affecting the ability of the customers to settle the receivables. 12(d)Material collateral obtained Our Company obtained collateral in respect of doubtful receivables from customers. The collateral takes the form of a lien over the customer’s assets and gives our Company a claim on these assets for the doubtful receivables. In March 2017, a lawsuit was filed by a debtor to rescind the foreclosure that our Company has undertaken on the collateral in Thailand. Our Company’s foreclosure prevailed according to the judgement from the Appeal Court on November 28, 2017. The debtor’s petition reached to the Supreme Court on June 19, 2018, and was denied on March 27, 2019. Our Company performed a valuation to determine the fair value of the collateral. As of December 31, 2019, the fair value of the collateral was $1,339, which was lower than the amount of the associated delinquent account, and our Company recognized an impairment loss of $30 in other operating expenses, accordingly. In June 2020, the collateral was auctioned off and our Company received payment of $1,060 to settle the net amount of $1,242 owed by the customer that was net of allowance of $111. Our Company recognized an additional loss of $182 for the year ended December 31, 2020. See Note 27(b) credit risk of trade receivables for discussions on how our Company manages and measures credit quality of trade receivables that are neither past due nor impaired. 12(e)Other receivables pledged as collateral The carrying amounts of other receivables pledged as collateral against credit facilities received from financial institutions are disclosed in Note 27(e)(ii).

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