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EMPLOYEE BENEFIT LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of net defined benefit liability (asset) [abstract] |
Summary of Employee Benefits Liabilities |
| As of December 31,
| 2023 |  | 2022
| Current |  | Non-current |  | Total |  | Current |  | Non-current |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Employee benefit liabilities |  |  |  |  |  |  |  |  |  |  |
Pension-Defined benefit plans | 1,120 |  |  | 5,891 |  |  | 7,011 |  |  | 1,320 |  |  | 7,576 |  |  | 8,896 |
Long service leave | 719 |  |  | 106 |  |  | 825 |  |  | 627 |  |  | 117 |  |  | 744 |
Total | 1,839 |  |  | 5,997 |  |  | 7,836 |  |  | 1,947 |  |  | 7,693 |  |  | 9,640 |
Summary of Components of Net Benefit Expense Recognized in Income Statement and Funded Status and Amounts Recognized in Consolidated Balance Sheets | The following tables summaries the components of net benefit expense recognized in the income statement and the funded status and amounts recognized in the consolidated balance sheet for the plan:
| For the year ended December 31,
Net benefit cost | 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Current service cost | 442 |  |  | 447 |  |  | 519 |
Past service cost | — |  |  | 48 |  |  | — |
Interest cost on benefit obligation | 191 |  |  | 154 |  |  | 127 |
Net benefit cost | 633 |  |  | 649 |  |  | 646 |
| For the year ended December 31,
Other comprehensive income | 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Actuarial (gain) / loss – experience | (195) |  |  | (263) |  |  | 140 |
Actuarial loss / (gain) – demographic assumption | (89) |  |  | 74 |  |  | (23) |
Actuarial (gain) / loss – financial assumption | (1,601) |  |  | (543) |  |  | (676) |
Actuarial gain | (1,885) |  |  | (732) |  |  | (559) |
| For the year ended December 31,
Change in the defined obligation | 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Defined benefit obligation at January 1 | 8,896 |  |  | 9,854 |  |  | 11,300 |
Current service cost | 442 |  |  | 447 |  |  | 519 |
Past service cost | — |  |  | 48 |  |  | — |
Interest cost on benefit obligation | 191 |  |  | 154 |  |  | 127 |
Benefits paid directly by our Company | (701) |  |  | (653) |  |  | (746) |
Actuarial gain in other comprehensive income | (1,885) |  |  | (732) |  |  | (559) |
Exchange differences | 68 |  |  | (222) |  |  | (787) |
Defined benefit obligation at December 31 | 7,011 |  |  | 8,896 |  |  | 9,854 |
Disclosure Of Actuarial Assumptions For Defined Benefit Obligations Explanatory | The significant assumptions used in determining the actuarial present value of the defined benefit obligations for the years ended December 31, 2023 and 2022 are as follows:
| 2023 |  | 2022
| % |  | %
Discount rate | 2.4-4.7 |  | 2.5-2.7
Rate of salary increase | 3.0~6.0 |  | 5.0~6.0
Pre-retirement mortality | * Thailand TMO17 Tables, improving with the rate of 3.0% p.a. |  | * Thailand TMO17 Tables
*TMO represented as Thailand Mortality Ordinary Tables
Maturity Profile of Defined Benefit Obligation | The following pension benefit payments are expected payments to be made in the future years out of the defined benefit plan obligation:
| As of December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
Within the next 12 months (next annual reporting period) | 1,120 |  |  | 1,320 |
Between 2 and 5 years | 2,856 |  |  | 1,936 |
Between 6 and 10 years | 3,037 |  |  | 4,101 |
Total expected payments | 7,013 |  |  | 7,357 |
Weighted average duration of defined benefit obligation | 9 ~ 14 years |  | 9 years
Sensitivity Analysis of One-percentage Point Change in Assumed Rates | A one-percentage point change in the assumed rates would have yielded the following effects:
| 2023 | 2022
| US$’000 | US$’000
Discount rate – 1% increase | (552) |  | (699) |
Discount rate – 1% decrease | 482 |  | 818 |
Rate of salary increase – 1% increase | 483 |  | 782 |
Rate of salary increase – 1% decrease | (543) |  | (685) |

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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_147_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145&doctype=Standard -URIDate 2023-03-23 + Details
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