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INVENTORIES | 12 Months Ended
--- | ---
Dec. 31, 2023
Classes of current inventories [abstract] |
INVENTORIES | INVENTORIES
| As of December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
Raw materials and supplies | 28,962 |  |  | 26,449 |
Work in progress | 20,991 |  |  | 17,945 |
Finished goods | 78,277 |  |  | 86,214 |
Total inventories at the lower of cost and net realizable value | 128,230 |  |  | 130,608 |
Inventories recognized as an expense during the year ended 2023, 2022 and 2021 amounted to $405,800, $387,227 and $441,371 respectively. For the year ended December 31, 2023 and 2022, the amount of $10,255 and $1,119 were credited to cost of sales when the circumstances, such as copper price fluctuation, that caused the net realizable value of inventory to be lower than its cost no longer existed. For the year ended December 31, 2021, our Company recognized allowance for inventories of $14,136 as an expense in cost of sales for inventories carried at net realizable value.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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