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FINANCIAL ASSETS AND FINANCIAL LIABILITIES- Comparison of Carrying Amounts and Fair Value of Financial Instruments (Detail) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022 | Aug. 13, 2014
--- | --- | --- | ---
Financial assets-current |  |  |
Financial assets at fair value through profit | $ 307,000 | $ 39,000 |
Financial assets at amortized cost |  |  |
Cash on hand and cash at banks | 37,970,000 | 54,017,000 |
Trade receivables | 104,955,000 | 81,982,000 |
Other receivables | 1,670,000 | 2,397,000 |
Due from related parties | 1,368,000 | 11,018,000 |
Financial assets-non-current |  |  |
Financial assets at fair value through other comprehensive income | 2,902,000 | 1,553,000 |
Financial assets at amortized cost |  |  |
Long-term bank deposits | 1,454,000 | 1,354,000 |
Total | 150,626,000 | 152,360,000 |
Liabilities at amortized cost |  |  |
Interest-bearing loans and borrowings | 53,737,000 | 45,576,000 |
Trade and other payables | 51,743,000 | 39,891,000 |
Due to related parties | 7,941,000 | 16,613,000 |
Accruals | 15,250,000 | 21,218,000 |
Liabilities at amortized cost |  |  |
Interest-bearing loans and borrowings | 0 | 12,155,000 |
Total | 128,671,000 | 135,453,000 | $ 0
Fair value |  |  |
Financial assets-current |  |  |
Financial assets at fair value through profit | 307,000 | 39,000 |
Financial assets at amortized cost |  |  |
Cash on hand and cash at banks | 37,970,000 | 54,017,000 |
Trade receivables | 104,955,000 | 81,982,000 |
Other receivables | 1,670,000 | 2,397,000 |
Due from related parties | 1,368,000 | 11,018,000 |
Financial assets-non-current |  |  |
Financial assets at fair value through other comprehensive income | 2,902,000 | 1,553,000 |
Financial assets at amortized cost |  |  |
Long-term bank deposits | 1,454,000 | 1,354,000 |
Total | 150,626,000 | 152,360,000 |
Liabilities at amortized cost |  |  |
Interest-bearing loans and borrowings | 53,737,000 | 45,576,000 |
Trade and other payables | 51,743,000 | 39,891,000 |
Due to related parties | 7,941,000 | 16,613,000 |
Accruals | 15,250,000 | 21,218,000 |
Liabilities at amortized cost |  |  |
Interest-bearing loans and borrowings | 0 | 12,155,000 |
Total | $ 128,671,000 | $ 135,453,000 |

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
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