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CONTRACT ASSETS | 12 Months Ended
--- | ---
Dec. 31, 2022
Contract assets [abstract] |
CONTRACT ASSETS | CONTRACT ASSETS 14(a) Assets related to contracts with customers
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Contract assets - current | 12,450 |  |  | 11,381 |
There were no advances received or retentions on SDI service contracts during the financial years ended December 31, 2022 and 2021. As of January 1, 2021, the balance of contract assets amounted to $10,245. The contract assets balance increased as our Company provided more services and transferred more goods ahead of the agreed payment schedules. Our Company mainly conducts its SDI services contract with customers within public sector, and the expected credit loss on contract assets is close to zero. 14(b) Unsatisfied supply, delivery, and installation (SDI) services contracts The following table shows the aggregate amount of the transaction price allocated to the unsatisfied performance obligations.
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Unsatisfied long-term SDI contracts |  |  |
Expected to be recognized as revenue over 3 years | 109,816 |  |  | 119,025 |

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- Definition The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 128 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_128_a&doctype=Standard -URIDate 2022-03-24 + Details
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