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TRADE AND OTHER RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2022
Trade and other receivables [abstract] |
Summary of Trade and Other Receivables |
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Trade receivables | 83,319 |  |  | 104,405 |
Less: Loss allowances | (1,337) |  |  | (841) |
Trade receivable, net | 81,982 |  |  | 103,564 |
Other receivables | 2,397 |  |  | 2,683 |
Less: Loss allowances | — |  |  | (35) |
Other receivable, net | 2,397 |  |  | 2,648 |
Movement in Provision for Impairment of Trade Receivables | 12(a) Movement in the loss allowance on trade receivables
| 2022 |  | 2021
| US$’000 |  | US$’000
At January 1 | 841 |  |  | 1,414 |
Charge for the year | 712 |  |  | 383 |
Write-off | (171) |  |  | (734) |
Unused amounts reversed | (204) |  |  | (170) |
Currency translation adjustment | (2) |  |  | (65) |
Reclassification | 161 |  |  | 13 |
At December 31 | 1,337 |  |  | 841 |
Aging Analysis of Trade Receivables | 12(b) Aging analysis of trade receivables
|  |  |  |  |  |  | Past due
| Total |  | Current |  | 1-30 days |  | 31-60 days |  | 61-90 days |  | 91-120 days |  | >120 days
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected loss rate | 1.60% |  | 0.09% |  | 1.00% |  | 2.40% |  | 10.74% |  | 37.04% |  | 98.35%
Gross carrying amount - trade receivables |  | 83,319 |  |  |  | 69,607 |  |  |  | 10,166 |  |  |  | 2,127 |  |  |  | 298 |  |  |  | 27 |  |  |  | 1,094 |
Loss allowances |  | 1,337 |  |  |  | 66 |  |  |  | 102 |  |  |  | 51 |  |  |  | 32 |  |  |  | 10 |  |  |  | 1,076 |
Trade receivable, net |  | 81,982 |  |  |  | 69,541 |  |  |  | 10,064 |  |  |  | 2,076 |  |  |  | 266 |  |  |  | 17 |  |  |  | 18 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected loss rate | 0.81% |  | 0.11% |  | 0.68% |  | 4.77% |  | 7.14% |  | 3.03% |  | 53.12%
Gross carrying amount - trade receivables |  | 104,405 |  |  |  | 90,080 |  |  |  | 11,140 |  |  |  | 1,572 |  |  |  | 504 |  |  |  | 66 |  |  |  | 1,043 |
Loss allowances |  | 841 |  |  |  | 98 |  |  |  | 76 |  |  |  | 75 |  |  |  | 36 |  |  |  | 2 |  |  |  | 554 |
Trade receivable, net |  | 103,564 |  |  |  | 89,982 |  |  |  | 11,064 |  |  |  | 1,497 |  |  |  | 468 |  |  |  | 64 |  |  |  | 489 |

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- Definition Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 37 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_a&doctype=Standard&book=b -URIDate 2022-03-24 + Details
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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 + Details
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