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INVESTMENT PROPERTIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about investment property [abstract] |
Net Book Value of Investment Properties | 17(a) Net book value of investment properties
| Land not being used for operation |  | Office buildings for rent |  | Warehouse |  | Land leasehold right |  | Other |  | Total
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |
Cost | 407 |  |  | 510 |  |  | 5,055 |  |  | 88 |  |  | 11 |  |  | 6,071 |
Less: Accumulated depreciation | — |  |  | (405) |  |  | (545) |  |  | (7) |  |  | (2) |  |  | (959) |
Net book value | 407 |  |  | 105 |  |  | 4,510 |  |  | 81 |  |  | 9 |  |  | 5,112 |
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |
Cost | 403 |  |  | 515 |  |  | 5,018 |  |  | 91 |  |  | 11 |  |  | 6,038 |
Less: Accumulated depreciation | — |  |  | (385) |  |  | (397) |  |  | (5) |  |  | (1) |  |  | (788) |
Net book value | 403 |  |  | 130 |  |  | 4,621 |  |  | 86 |  |  | 10 |  |  | 5,250 |
Reconciliation of Net Book Value of Investment Properties | A reconciliation of the net book value of investment properties was as follows :
| 2023 |  | 2022
| US$’000 |  | US$’000
Net book value at January 1 | 5,250 |  |  | 5,809 |
Additions | — |  |  | 12 |
Disposals | — |  |  | (30) |
Depreciation (included in administrative expenses) | (168) |  |  | (176) |
Exchange difference | 30 |  |  | (365) |
Net book value at December 31 | 5,112 |  |  | 5,250 |
Amount Recognized in Profit or Loss Arising from Investment Properties | 17(b) The amount recognized in profit or loss arising from the investment properties
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Rental income derived from investment properties | 267 |  |  | 243 |  |  | 170 |
Direct operating expenses (including repairs and maintenance) generating rental income | (168) |  |  | (157) |  |  | (174) |
Direct operating expenses (including repairs and maintenance) that did not generate rental income | (1) |  |  | (21) |  |  | (23) |
Net profit (loss) arising from investment properties carried at cost | 98 |  |  | 65 |  |  | (27) |
Fair Value of Investment Properties | 17(c) Measuring investment properties at fair value The fair value of the investment properties are stated below:
| As of December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
Land not being used for operation | 10,678 |  |  | 10,322 |
Office buildings for rent | 5,068 |  |  | 1,995 |
Warehouse | 5,876 |  |  | 5,291 |
Land leasehold right | 93 |  |  | 158 |
Other | 9 |  |  | 11 |

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