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TRADE AND OTHER RECEIVABLES (Tables)

12 Months Ended

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

X

- Definition

Disclosure of detailed information of trade and other receivables.

+ References

No definition available.

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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
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-IssueDate 2022-03-24
-Paragraph 37
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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
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-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
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