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FINANCIAL RISK MANAGEMENT OBJECTIVES (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about 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 our Company’s each functional currency are summarized below.
| Financial Assets |  | Financial Liabilities
| As of December 31, |  | As of December 31
| 2022 |  | 2021 |  | 2022 |  | 2021
United States dollar (USD) | 8,231 |  |  | 15,304 |  |  | 15,057 |  |  | 58,526 |
Thai Baht (THB) | 326 |  |  | 326 |  |  | 30 |  |  | 30 |
Singapore dollar (SGD) | 106 |  |  | 130 |  |  | 46 |  |  | 6 |
Taiwan dollar (TWD) | 25,282 |  |  | 9,929 |  |  | 4,463 |  |  | 5,104 |
Renminbi (RMB) | 18 |  |  | 18 |  |  | — |  |  | — |
Hong Kong dollar (HKD) | 7,773 |  |  | 10,678 |  |  | 25 |  |  | 28 |
Euro (EUR) | 20 |  |  | 125 |  |  | — |  |  | 519 |
Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable | The following table demonstrates the sensitivity of our 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 |  | HKD |  | EUR
2022 | 5% |  | (341) |  |  | — |  |  | 2 |  |  | 34 |  |  | 50 |  |  | 1 |
| -5% |  | 341 |  |  | — |  |  | (2) |  |  | (34) |  |  | (50) |  |  | (1) |
| 5% |  | (2,161) |  |  | — |  |  | 5 |  |  | 9 |  |  | 68 |  |  | (22) |
2021 | -5% |  | 2,161 |  |  | — |  |  | (5) |  |  | (9) |  |  | (68) |  |  | 22 |
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
2022 |  |  |  |  |
Copper | +23 | % |  | 5,981 |  |  | N/A
| -23 | % |  | (5,981) |  |  | N/A
2021 | +95 | % |  | 26,926 |  |  | N/A
Copper | -95 | % |  | (26,926) |  |  | N/A

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