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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
PROPERTY, PLANT AND EQUIPMENT | PROPERTY, PLANT AND EQUIPMENT
| Land |  | Buildings |  | Building improvement |  | Machinery and equipment |  | Motor vehicle and other asset |  | Office equipment |  | Construction in progress |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 | 6,016 |  |  | 48,092 |  |  | 6,837 |  |  | 88,164 |  |  | 5,476 |  |  | 7,547 |  |  | 16,812 |  |  | 178,944 |
Additions | — |  |  | 210 |  |  | 353 |  |  | 454 |  |  | 298 |  |  | 645 |  |  | 1,593 |  |  | 3,553 |
Disposals | — |  |  | — |  |  | — |  |  | (3,783) |  |  | (304) |  |  | (457) |  |  | (5) |  |  | (4,549) |
Transfer | — |  |  | 4,038 |  |  | 1,280 |  |  | 10,637 |  |  | — |  |  | 200 |  |  | (16,155) |  |  | — |
Exchange differences | (296) |  |  | (1,753) |  |  | (272) |  |  | (4,158) |  |  | (160) |  |  | (535) |  |  | (840) |  |  | (8,014) |
At December 31, 2022 | 5,720 |  |  | 50,587 |  |  | 8,198 |  |  | 91,314 |  |  | 5,310 |  |  | 7,400 |  |  | 1,405 |  |  | 169,934 |
Additions | — |  |  | — |  |  | 473 |  |  | 521 |  |  | 307 |  |  | 314 |  |  | 3,034 |  |  | 4,649 |
Disposals | — |  |  | — |  |  | (65) |  |  | (2,369) |  |  | (467) |  |  | (230) |  |  | — |  |  | (3,131) |
Transfer | — |  |  | — |  |  | 16 |  |  | 1,256 |  |  | 19 |  |  | 12 |  |  | (1,620) |  |  | (317) |
Exchange differences | 67 |  |  | 437 |  |  | 45 |  |  | 781 |  |  | 51 |  |  | (32) |  |  | 20 |  |  | 1,369 |
At December 31, 2023 | 5,787 |  |  | 51,024 |  |  | 8,667 |  |  | 91,503 |  |  | 5,220 |  |  | 7,464 |  |  | 2,839 |  |  | 172,504 |
Depreciation/Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 | — |  |  | (36,008) |  |  | (4,831) |  |  | (73,924) |  |  | (3,675) |  |  | (6,087) |  |  | — |  |  | (124,525) |
Depreciation charge for the year | — |  |  | (1,069) |  |  | (438) |  |  | (2,434) |  |  | (435) |  |  | (556) |  |  | — |  |  | (4,932) |
Impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Disposals | — |  |  | — |  |  | — |  |  | 3,783 |  |  | 242 |  |  | 452 |  |  | — |  |  | 4,477 |
Transfer | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Exchange differences | — |  |  | 1,482 |  |  | 194 |  |  | 3,557 |  |  | 88 |  |  | 438 |  |  | — |  |  | 5,759 |
At December 31, 2022 | — |  |  | (35,595) |  |  | (5,075) |  |  | (69,018) |  |  | (3,780) |  |  | (5,753) |  |  | — |  |  | (119,221) |
Depreciation charge for the year | — |  |  | (1,084) |  |  | (496) |  |  | (2,692) |  |  | (379) |  |  | (548) |  |  | — |  |  | (5,199) |
Impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Disposals | — |  |  | — |  |  | 65 |  |  | 2,310 |  |  | 399 |  |  | 228 |  |  | — |  |  | 3,002 |
Transfer | — |  |  | — |  |  | — |  |  | — |  |  | (19) |  |  | — |  |  | — |  |  | (19) |
Exchange differences | — |  |  | (355) |  |  | (33) |  |  | (717) |  |  | (43) |  |  | 22 |  |  | — |  |  | (1,126) |
At December 31, 2023 | — |  |  | (37,034) |  |  | (5,539) |  |  | (70,117) |  |  | (3,822) |  |  | (6,051) |  |  | — |  |  | (122,563) |
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2023 | 5,787 |  |  | 13,990 |  |  | 3,128 |  |  | 21,386 |  |  | 1,398 |  |  | 1,413 |  |  | 2,839 |  |  | 49,941 |
At December 31, 2022 | 5,720 |  |  | 14,992 |  |  | 3,123 |  |  | 22,296 |  |  | 1,530 |  |  | 1,647 |  |  | 1,405 |  |  | 50,713 |
At January 1, 2022 | 6,016 |  |  | 12,084 |  |  | 2,006 |  |  | 14,240 |  |  | 1,801 |  |  | 1,460 |  |  | 16,812 |  |  | 54,419 |
15(a) Impairment of property, plant and equipment In 2023, 2022 and 2021 our Company recorded an impairment loss of $0, $0 and $7 on property, plant and equipment at SFO facilities. The impairment is presented within other operating expenses in consolidated income statements, other operating expenses in Note 7(b), and the impairment of property, plant and equipment of ROW, North Asia and Thailand segments in Note 5. Our Company considers the market demand for SFO’s products and performed an impairment test on the CGU composed of property, plant and equipment used in the manufacturing of fiber optic cables at SFO. Our Company determined the recoverable amount of the CGU to be $0 based on the value in use. 15(b) Pledge Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 27(e) (i).

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