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INVESTMENTS IN ASSOCIATES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of associates [abstract] |
Associates of the Company | 19(a) Associates of our Company
|  |  | Percentage of equity interest
|  |  | As of December 31
Company Name | Nature of business | Country of incorporation | 2022 |  | 2021
Shandong Pacific Rubber Cable Co., Ltd. (“SPRC”) | Manufacturing of rubber cable | PRC | 25.00% |  | 25.00%
Siam Pacific Holding Company Limited (“SPHC”) | Investment & holding company | Thailand | 49.00% |  | 49.00%
Loxpac (Thailand) Company Limited (“Loxpac”) (Formerly known as “Loxley Pacific Co., Ltd.) | Providing telecommunication service | Thailand | 21.39% |  | 21.39%
Loxpac Hong Kong Co., Limited (“Loxpac HK”) (Formerly known as “Loxley Pacific Hong Kong Co., Limited” ) | Investment & holding company | Hong Kong | 23.10% |  | 23.10%
Movements in Investments in Associates | 19(b) Carrying amounts of investment in associates
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
At January 1 | 835 |  |  | 930 |
Share of loss of associates | (1) |  |  | (1) |
Exchange difference | (29) |  |  | (94) |
At December 31 | 805 |  |  | 835 |
Summarized Financial Information of Investments in Associates | The following table summarized financial information of our Company’s investments in associates:
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Summarized financial information of SPHC: |  |  |
Current assets | 1 |  |  | 3 |
Non-current assets | 1,818 |  |  | 1,884 |
Current liabilities | (2) |  |  | (1) |
Non-current liabilities | (176) |  |  | (182) |
Equity | 1,641 |  |  | 1,704 |
Reconciliation to our Company’s investments in associates: |  |  |
Percentage of equity interest | 49% |  | 49%
Carrying amount of the investment | 805 |  |  | 835 |
| For the year ended Current period end
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Summarized financial information of SPHC: |  |  |  |  |
Revenue | — |  |  | — |  |  | — |
Loss for the year | (3) |  |  | (2) |  |  | (2) |
Reconciliation to our Company’s investments in associates: |  |  |  |  |
Percentage of equity interest | 49% |  | 49% |  | 49%
Share of the associates’ loss for the year: | (1) |  |  | (1) |  |  | (1) |

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- Definition The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B14 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The disclosure of associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B4 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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