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Contract assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Contract assets and liabilities |
|  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |
Unbilled revenue |  |  | 217 |  |  |  | 74 |
|  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |
Deferred revenue |  |  | 625 |  |  |  | 1,076 |
|  | December 31, |
|  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |
Contract assets |  |  | 217 |  |  |  | 74 |
Contract liabilities |  |  | (625 | ) |  |  | (1,076 | )
Net contract liabilities |  |  | (408 | ) |  |  | (1,002 | )
Net (liability) / asset position for contracts in process |
|  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |
Costs incurred in contracts in process |  |  | 682 |  |  |  | 169 |
Estimated earnings |  |  | 68 |  |  |  | 59 |
Cost and estimated earnings on uncompleted contracts |  |  | 750 |  |  |  | 228 |
Less: billings to date |  |  | (1,158 | ) |  |  | (1,230 | )
|  |  | (408 | ) |  |  | (1,002 | )
|  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |
Unbilled revenue |  |  | 217 |  |  |  | 74 |
Deferred revenue |  |  | (625 | ) |  |  | (1,076 | )
|  |  | (408 | ) |  |  | (1,002 | )
Disaggregated revenue from contracts |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Revenue |  |  |  |  |  |  |  |  |
Trading and manufacturing (revenue recognized at point in time) |  |  | 9,332 |  |  |  | 9,619 |  |  |  | 9,476 |
Engineering (revenue recognized over time) |  |  | 5,617 |  |  |  | 11,769 |  |  |  | 3,881 |
|  |  | 14,949 |  |  |  | 21,388 |  |  |  | 13,357 |
ZHEJIANG TIANLAN |
Contract assets and liabilities |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Unbilled revenue |  |  | 76,992 |  |  |  | 72,310 |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Deferred revenue |  |  | 34,503 |  |  |  | 37,481 |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Contract assets |  |  | 76,992 |  |  |  | 72,310 |
Contract liabilities |  |  | (34,503 | ) |  |  | (37,481 | )
Net contract assets |  |  | 42,489 |  |  |  | 34,829 |
Net (liability) / asset position for contracts in process |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Costs and estimated earnings on uncompleted contracts |  |  | 688,184 |  |  |  | 503,434 |
Less: billings to date |  |  | (645,695 | ) |  |  | (468,605 | )
|  |  | 42,489 |  |  |  | 34,829 |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Gross contract assets |  |  | 89,440 |  |  |  | 81,198 |
Less: allowance for doubtful accounts |  |  | (12,448 | ) |  |  | (8,888 | )
|  |  | 76,992 |  |  |  | 72,310 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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