XML 72 R60.htm IDEA: XBRL DOCUMENT
v3.23.1

EQUITY (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of classes of share capital [abstract] |
Authorized Shares and Common Shares Issued and Fully Paid | 23(a) Common shares
| As of December 31,
| 2022 |  | 2021
Authorized shares | Number of shares |  | Number of shares
Common shares of US$0.01 each | 50,000,000 |  | 50,000,000
Common shares issued and fully paid | Number of shares |  | US$’000
At January 1, 2021 | 13,830,769 |  | 138 |
At December 31, 2021 | 13,830,769 |  | 138 |
Issuance of common shares | 6,796,558 |  | 68 |
At December 31, 2022 | 20,627,327 |  | 206 |
Treasury shares | Number of shares |  | US$’000
At January 1, 2021 | 11,100 |  | 38 |
At December 31, 2021 | 11,100 |  | 38 |
At December 31, 2022 | 11,100 |  | 38 |
Disaggregation of Changes of Other Comprehensive Income by Each Type of Reserve in Equity | The disaggregation of changes of other comprehensive income by each type of reserve in equity is shown below:
| For the year ended December 31, 2022
| Remeasurement of defined benefit plans |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Exchange difference on translation of foreign operations | — |  |  | — |  |  | (9,506) |  |  | (9,506) |
Re-measuring gains on defined benefit plans | 585 |  |  | — |  |  | — |  |  | 585 |
Changes in fair value of financial assets at fair value through other comprehensive income | — |  |  | (1,082) |  |  | — |  |  | (1,082) |
| 585 |  |  | (1,082) |  |  | (9,506) |  |  | (10,003) |
| For the year ended December 31, 2021
| Remeasurement of defined benefit plans |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Exchange difference on translation of foreign operations | — |  |  | — |  |  | (15,028) |  |  | (15,028) |
Re-measuring gains on defined benefit plans | 447 |  |  | — |  |  | — |  |  | 447 |
Changes in fair value of financial assets at fair value through other comprehensive income | — |  |  | 587 |  |  | — |  |  | 587 |
| 447 |  |  | 587 |  |  | (15,028) |  |  | (13,994) |
| For the year ended December 31, 2020
| Remeasurement of defined benefit plans |  | Financial assets at FVOCI reserve |  | Foreign currency translation reserve |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Exchange difference on translation of foreign operations | — |  |  | — |  |  | 5,211 |  |  | 5,211 |
Re-measuring losses on defined benefit plans | 159 |  |  | — |  |  | — |  |  | 159 |
Changes in fair value of financial assets at fair value through other comprehensive income | — |  |  | (1,431) |  |  | — |  |  | (1,431) |
| 159 |  |  | (1,431) |  |  | 5,211 |  |  | 3,939 |

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of issued capital. [Refer: Issued capital] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfIssuedCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration