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v3.23.1

PROPERTY, PLANT AND EQUIPMENT - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | $ 54,419 | $ 54,700 |
Additions |  |  |
Impairment of property, plant and equipment | 0 | (7) | $ (202)
Ending balance | 50,713 | 54,419 | 54,700
Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 178,944 | 195,807 |
Additions | 3,553 | 8,656 |
Disposals | (4,549) | (8,260) |
Transfer | 0 | 43 |
Exchange differences | (8,014) | (17,302) |
Ending balance | 169,934 | 178,944 | 195,807
Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (124,525) | (141,107) |
Depreciation charge for the year | (4,932) | (4,590) |
Impairment of property, plant and equipment | 0 | (7) |
Disposals | 4,477 | 8,179 |
Transfer | 0 | (42) |
Exchange differences | 5,759 | 13,042 |
Ending balance | (119,221) | (124,525) | (141,107)
Land |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 6,016 | 6,872 |
Ending balance | 5,720 | 6,016 | 6,872
Land | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 6,016 | 6,872 |
Additions | 0 | 0 |
Disposals | 0 | 0 |
Transfer | 0 | 0 |
Exchange differences | (296) | (856) |
Ending balance | 5,720 | 6,016 | 6,872
Land | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 0 | 0 |
Depreciation charge for the year | 0 | 0 |
Impairment of property, plant and equipment | 0 | 0 |
Disposals | 0 | 0 |
Transfer | 0 | 0 |
Exchange differences | 0 | 0 |
Ending balance | 0 | 0 | 0
Buildings |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 12,084 | 13,631 |
Ending balance | 14,992 | 12,084 | 13,631
Buildings | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 48,092 | 52,116 |
Additions | 210 | 0 |
Disposals | 0 | (37) |
Transfer | 4,038 | (45) |
Exchange differences | (1,753) | (3,942) |
Ending balance | 50,587 | 48,092 | 52,116
Buildings | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (36,008) | (38,485) |
Depreciation charge for the year | (1,069) | (993) |
Impairment of property, plant and equipment | 0 | 0 |
Disposals | 0 | 36 |
Transfer | 0 | 45 |
Exchange differences | 1,482 | 3,389 |
Ending balance | (35,595) | (36,008) | (38,485)
Building improvement |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 2,006 | 2,480 |
Ending balance | 3,123 | 2,006 | 2,480
Building improvement | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 6,837 | 7,336 |
Additions | 353 | 6 |
Disposals | 0 | 0 |
Transfer | 1,280 | 108 |
Exchange differences | (272) | (613) |
Ending balance | 8,198 | 6,837 | 7,336
Building improvement | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (4,831) | (4,856) |
Depreciation charge for the year | (438) | (403) |
Impairment of property, plant and equipment | 0 | 0 |
Disposals | 0 | 0 |
Transfer | 0 | 0 |
Exchange differences | 194 | 428 |
Ending balance | (5,075) | (4,831) | (4,856)
Machinery and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 14,240 | 12,721 |
Ending balance | 22,296 | 14,240 | 12,721
Machinery and equipment | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 88,164 | 100,265 |
Additions | 454 | 406 |
Disposals | (3,783) | (7,232) |
Transfer | 10,637 | 4,523 |
Exchange differences | (4,158) | (9,798) |
Ending balance | 91,314 | 88,164 | 100,265
Machinery and equipment | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (73,924) | (87,544) |
Depreciation charge for the year | (2,434) | (2,184) |
Impairment of property, plant and equipment | 0 | (5) |
Disposals | 3,783 | 7,170 |
Transfer | 0 | 0 |
Exchange differences | 3,557 | 8,639 |
Ending balance | (69,018) | (73,924) | (87,544)
Motor vehicle and other asset |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 1,801 | 2,112 |
Ending balance | 1,530 | 1,801 | 2,112
Motor vehicle and other asset | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 5,476 | 5,969 |
Additions | 298 | 374 |
Disposals | (304) | (517) |
Transfer | 0 | 88 |
Exchange differences | (160) | (438) |
Ending balance | 5,310 | 5,476 | 5,969
Motor vehicle and other asset | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (3,675) | (3,857) |
Depreciation charge for the year | (435) | (504) |
Impairment of property, plant and equipment | 0 | 0 |
Disposals | 242 | 505 |
Transfer | 0 | (87) |
Exchange differences | 88 | 268 |
Ending balance | (3,780) | (3,675) | (3,857)
Office equipment |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 1,460 | 1,223 |
Ending balance | 1,647 | 1,460 | 1,223
Office equipment | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 7,547 | 7,588 |
Additions | 645 | 761 |
Disposals | (457) | (474) |
Transfer | 200 | 11 |
Exchange differences | (535) | (339) |
Ending balance | 7,400 | 7,547 | 7,588
Office equipment | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | (6,087) | (6,365) |
Depreciation charge for the year | (556) | (506) |
Impairment of property, plant and equipment | 0 | (2) |
Disposals | 452 | 468 |
Transfer | 0 | 0 |
Exchange differences | 438 | 318 |
Ending balance | (5,753) | (6,087) | (6,365)
Construction in progress |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 16,812 | 15,661 |
Ending balance | 1,405 | 16,812 | 15,661
Construction in progress | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 16,812 | 15,661 |
Additions | 1,593 | 7,109 |
Disposals | (5) | 0 |
Transfer | (16,155) | (4,642) |
Exchange differences | (840) | (1,316) |
Ending balance | 1,405 | 16,812 | 15,661
Construction in progress | Less: Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |
Beginning balance | 0 | 0 |
Depreciation charge for the year | 0 | 0 |
Impairment of property, plant and equipment | 0 | 0 |
Disposals | 0 | 0 |
Transfer | 0 | 0 |
Exchange differences | 0 | 0 |
Ending balance | $ 0 | $ 0 | $ 0

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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