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INVESTMENT PROPERTIES (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about investment property [abstract] |
Net Book Value of Investment Properties | 17(a) Net book value of investment properties
| Land not being used for operation |  | Office buildings for rent |  | Warehouse |  | Land leasehold right |  | Other |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |
Cost | 403 |  |  | 515 |  |  | 5,018 |  |  | 91 |  |  | 11 |  |  | 6,038 |
Less: Accumulated depreciation | — |  |  | (385) |  |  | (397) |  |  | (5) |  |  | (1) |  |  | (788) |
Net book value | 403 |  |  | 130 |  |  | 4,621 |  |  | 86 |  |  | 10 |  |  | 5,250 |
As of December 31, 2021 |  |  |  |  |  |  |  |  |  |  |
Cost | 418 |  |  | 716 |  |  | 5,366 |  |  | 98 |  |  | — |  |  | 6,598 |
Less: Accumulated depreciation | — |  |  | (516) |  |  | (270) |  |  | (3) |  |  | — |  |  | (789) |
Net book value | 418 |  |  | 200 |  |  | 5,096 |  |  | 95 |  |  | — |  |  | 5,809 |
Reconciliation of Net Book Value of Investment Properties | A reconciliation of the net book value of investment properties was as follow:
| 2022 |  | 2021
| US$’000 |  | US$’000
Net book value at January 1 | 5,809 |  |  | 6,378 |
Addition | 12 |  |  | — |
Disposals | (30) |  |  | — |
Depreciation (included in administrative expenses) | (176) |  |  | (196) |
Exchange difference | (365) |  |  | (373) |
Net book value at December 31 | 5,250 |  |  | 5,809 |
Amount Recognized in Profit or Loss Arising from Investment Properties | 17(b) The amount recognized in profit or loss arising from the investment properties
| 2022 |  | 2021 |  | 2020
| US$’000 |  | US$’000 |  | US$’000
Rental income derived from investment properties | 243 |  |  | 170 |  |  | 190 |
Direct operating expenses (including repairs and maintenance) generating rental income | (157) |  |  | (174) |  |  | (145) |
Direct operating expenses (including repairs and maintenance) that did not generate rental income | (21) |  |  | (23) |  |  | — |
Net profit (loss) arising from investment properties carried at cost | 65 |  |  | (27) |  |  | 45 |
Fair Value of Investment Properties | 17(c) Measuring investment properties at fair value The fair value of the investment properties are stated below:
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Land not being used for operation | 10,322 |  |  | 10,528 |
Office buildings for rent | 1,995 |  |  | 2,444 |
Warehouse | 5,291 |  |  | 5,658 |
Land leasehold right | 158 |  |  | 173 |
Other | 11 |  |  | — |

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