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INCOME AND EXPENSES ITEMS | 12 Months Ended
--- | ---
Dec. 31, 2022
Analysis of income and expense [abstract] |
INCOME AND EXPENSES ITEMS | INCOME AND EXPENSES ITEMS 7(a) Other operating income
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Gain on disposal of investment property | 271 |  |  | — |  |  | — |
Gain on disposal of assets classified as held for sale | 240 |  |  | — |  |  | — |
Gain on disposal of property, plant, and equipment | 132 |  |  | 318 |  |  | 239 |
Rental income | 254 |  |  | 179 |  |  | 199 |
Reversal of allowance for other receivable | — |  |  | — |  |  | 80 |
Reversal of allowance for trade receivables for related parties | 1 |  |  | — |  |  | 11 |
Reversal of allowance for trade receivable | — |  |  | — |  |  | — |
Other operating income – others | 129 |  |  | 90 |  |  | 285 |
Total other operating income | 1,027 |  |  | 587 |  |  | 814 |
7(b) Other operating expenses
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Allowance for trade receivables | 509 |  |  | 205 |  |  | 124 |
Allowance for trade receivables for related parties | — |  |  | 15 |  |  | — |
Impairment of property, plant, and equipment | — |  |  | 7 |  |  | 4 |
Other operating expenses – others | 3 |  |  | — |  |  | 1 |
Total other operating expenses | 512 |  |  | 227 |  |  | 129 |
7(c) Finance costs
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Interest on debts and borrowings | 1,408 |  |  | 1,027 |  |  | 536 |
Interest on leases liabilities | 80 |  |  | 70 |  |  | 79 |
Total interest expenses | 1,488 |  |  | 1,097 |  |  | 615 |
Banking charges | 162 |  |  | 154 |  |  | 129 |
Total finance costs | 1,650 |  |  | 1,251 |  |  | 744 |
7(d) Finance income
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Interest income | 120 |  |  | 123 |  |  | 320 |
Total finance income | 120 |  |  | 123 |  |  | 320 |
7(e) Other income
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Government grants | 639 |  |  | 271 |  |  | 973 |
Net gain on financial instruments | 33 |  |  | 259 |  |  | 3 |
Dividend income | 97 |  |  | 106 |  |  | 108 |
Other income | 120 |  |  | 35 |  |  | 89 |
Total other income | 889 |  |  | 671 |  |  | 1,173 |
The government grants for year 2020 due to the COVID-19 epidemic is US$882K. 7(f) Other expenses
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Others | 3 |  |  | 1 |  |  | 1 |
Total other expenses | 3 |  |  | 1 |  |  | 1 |
7(g) Depreciation, amortization and lease expense included in the consolidated income statements
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Included in cost of sales: |  |  |  |  |
Depreciation – tangible assets | 4,278 |  |  | 3,863 |  |  | 3,893 |
Depreciation – right of use assets | 133 |  |  | 127 |  |  | 121 |
Amortization – intangible assets | 24 |  |  | 21 |  |  | 19 |
Lease expenses | 1 |  |  | 1 |  |  | 2 |
Included in selling expenses: |  |  |  |  |
Depreciation – tangible assets | 116 |  |  | 108 |  |  | 92 |
Depreciation – right of use assets | 167 |  |  | 144 |  |  | 113 |
Amortization – intangible assets | — |  |  | — |  |  | 1 |
Lease expenses | 1 |  |  | 1 |  |  | 1 |
Included in general and administrative expenses: |  |  |  |  |
Depreciation – tangible assets | 538 |  |  | 619 |  |  | 590 |
Depreciation – right of use assets | 382 |  |  | 390 |  |  | 387 |
Amortization – intangible assets | 21 |  |  | 26 |  |  | 42 |
Depreciation – investment property | 176 |  |  | 196 |  |  | 144 |
Lease expenses | 12 |  |  | 4 |  |  | 14 |
| 5,849 |  |  | 5,500 |  |  | 5,419 |
7(h) Employee benefits expenses
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Included in cost of sales: |  |  |  |  |
Wages and salaries | 12,555 |  |  | 14,088 |  |  | 13,065 |
Labor and health insurance costs | 79 |  |  | 77 |  |  | 71 |
Pension costs | 886 |  |  | 828 |  |  | 736 |
Other employment benefits | 734 |  |  | 843 |  |  | 702 |
Included in selling expenses: |  |  |  |  |
Wages and salaries | 3,881 |  |  | 4,191 |  |  | 3,557 |
Labor and health insurance costs | 9 |  |  | 8 |  |  | 7 |
Pension costs | 337 |  |  | 360 |  |  | 300 |
Other employment benefits | 25 |  |  | 36 |  |  | 14 |
Included in general and administrative expenses: |  |  |  |  |
Wages and salaries | 7,950 |  |  | 8,435 |  |  | 8,861 |
Labor and health insurance costs | 103 |  |  | 104 |  |  | 89 |
Pension costs | 608 |  |  | 661 |  |  | 640 |
Director fees | 412 |  |  | 587 |  |  | 1,065 |
Other employment benefits | 138 |  |  | 222 |  |  | 186 |
Total employee benefits expenses | 27,717 |  |  | 30,440 |  |  | 29,293 |
The accrued compensation and retirement benefits for expatriates were included in employee benefits expenses and in accruals.

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