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OTHER CURRENT LIABILITIES | 12 Months Ended
--- | ---
Dec. 31, 2023
Other Current Liabilities [Abstract] |
OTHER CURRENT LIABILITIES | OTHER CURRENT LIABILITIES
| As of December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
Contract liabilities | 3,690 |  |  | 1,325 |
Dividend payable | 220 |  |  | 291 |
Onerous contracts provisions | 2,306 |  |  | 2,110 |
Other current liabilities | 1,019 |  |  | 1,563 |
Total | 7,235 |  |  | 5,289 |
Other current liabilities include undue value added tax, unpaid withholding tax, and other miscellaneous liabilities. 22(a) Onerous contracts provisions
| For the year ended December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
At January 1 | 2,110 |  |  | 9,640 |
Recognized | 2,196 |  |  | 498 |
Reversed | (2,040) |  |  | (7,763) |
Exchange differences | 40 |  |  | (265) |
At December 31 | 2,306 |  |  | 2,110 |
22(b) Contract Liabilities
| As of December 31,
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Current contract liabilities |  |  |  |  |
Advance from customers | 3,585 |  |  | 1,222 |  |  | 511 |
Custodial service | 76 |  |  | 47 |  |  | 50 |
Transportation service | 29 |  |  | 56 |  |  | 51 |
Total current contract liabilities | 3,690 |  |  | 1,325 |  |  | 612 |
Our Company recognizes contract liabilities when it receives advance payments from customers before performance obligations have been performed. 22(b) Contract Liabilities (continued) Revenue recognized in relation to contract liabilities
| For the year ended December 31,
| 2023 |  | 2022
| US$’000 |  | US$’000
Revenue recognized that was included in the contract liabilities balance at the beginning of the year |  |  |
Advance from customers | 1,222 |  |  | 511 |
Custodial service | 44 |  |  | 49 |
Transportation service | 46 |  |  | 49 |
| 1,312 |  |  | 609 |

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- Definition The disclosure of other current liabilities. [Refer: Other current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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