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FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]  
Summary of Other Financial Assets and Liabilities
11(a)    Other financial assets and liabilities
As of December 31,
20222021
US$’000US$’000
Financial assets at fair value through other comprehensive income
Equity instrument (Note 11(d))1,553 2,929 
1,553 2,929 
Financial assets at fair value through profit or loss
Foreign exchange forward contracts (Note 11(c))39 249 
39 249 
Summary of Interest-bearing Loans and Borrowings
Interest bearing loans and borrowings are including current portion $45,576 and $62,083 as of December 31, 2022 and 2021, respectively.
As of December 31,
20222021
Interest rateMaturityLocal currencyInterest rateMaturityLocal currency
%‘000US$’000%‘000US$’000
Interest-bearing loans and borrowings
Bank loans (including bank overdrafts US$1,995 in 2021)
4.94Mar. 2044
AUD$4,589
3,113 3.07Mar. 2044
AUD$7,458
5,410 
Bank loans
4.50 ~ 4.90
Jul . 2023
RMB$30,100
4,321 
3.85 ~ 4.53
Jul . 2022
RMB$41,751
6,552 
Bank loans5.42Dec. 2023
SGD$6,000
4,470 1.98Dec. 2022
SGD$5,000
3,696 
Bank loans2.23Feb. 2024
THB$312,602
9,100 ———— 
Trust receipt
1.60 ~ 2.20
Jun. 2023
THB$1,133,838
33,006 
0.70 ~ 3.30
Jun. 2022
THB$1,648,835
49,729 
Trust receipt
5.04 ~ 5.81
Apr. 2023
SGD$4,994
3,721 ———— 
Total57,731 65,387 
Summary Of Foreign Currency Forward Contracts Assets And Liabilities
20222021
AssetsLiabilitiesAssetsLiabilities
US$’000US$’000US$’000US$’000
Foreign currency forward contracts
Fair value39 6 249 — 
Disclosure of detailed information about financial instruments
Set out below is a comparison of the carrying amounts and fair value of our Company’s financial instruments that are carried in the financial statements:
Carrying amountFair value
As of December 31,As of December 31,
2022202120222021
US$’000US$’000US$’000US$’000
Financial assets-current
Financial assets at amortized cost
Cash and cash equivalents54,017 44,507 54,017 44,507 
Financial assets at fair value at fair value through profit39 249 39 249 
Trade receivables81,982 103,564 81,982 103,564 
Other receivables2,397 2,648 2,397 2,648 
Due from related parties11,018 13,965 11,018 13,965 
Financial assets-non-current
Financial assets at fair value through other comprehensive income1,553 2,929 1,553 2,929 
Financial assets at amortized cost
Long-term bank deposits*1,354 1,725 1,354 1,725 
Total152,360 169,587 152,360 169,587 
Financial liabilities-current
Liabilities at amortized cost
Interest-bearing loans and borrowings45,576 62,083 45,576 62,083 
Trade and other payables39,891 44,784 39,891 44,784 
Due to related parties16,613 11,865 16,613 11,865 
Accruals21,218 23,374 21,218 23,374 
Lease liabilities627 571 627 571 
Financial liabilities-non-current
Liabilities at amortized cost
Interest-bearing loans and borrowings12,155 3,304 12,155 3,304 
Lease liabilities1,947 1,916 1,947 1,916 
Total138,027 147,897 138,027 147,897 
*included in other non-current assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
Valuation techniqueSignificant unobservable inputsLiquidity discount
(2022 and 2021)		Sensitivity of the input to fair value
20222021
Financial asset
Unquoted equity instrumentMarket Approach MethodLiquidity Discount30%
 5% decrease in the discount would increase in fair value by $111
5% decrease in the discount would increase in fair value by $209
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income A reconciliation of the beginning and closing balances is summarized below:
20222021
US$’000 US$’000
At January 12,929 2,271 
Re-measurement financial assets to fair value, recognized in other comprehensive (loss) /income(1,352)734 
Exchange difference on translation(24)(76)
At December 311,553 2,929