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Contract assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Contract assets and liabilities |
|  | 2023 |  |  | 2022 |
|  | US$’000 |  |  | US$’000 |
Unbilled revenue |  |  | 66 |  |  |  | 217 |
|  | 2023 |  |  | 2022 |
|  | US$’000 |  |  | US$’000 |
Deferred revenue |  |  | 650 |  |  |  | 625 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
|  | US$’000 |  |  | US$’000 |
Contract assets |  |  | 66 |  |  |  | 217 |
Contract liabilities |  |  | (650 | ) |  |  | (625 | )
Net contract liabilities |  |  | (584 | ) |  |  | (408 | )
Net (liability) / asset position for contracts in process |
|  | 2023 |  |  | 2022 |
|  | US$’000 |  |  | US$’000 |
Costs incurred in contracts in process |  |  | 229 |  |  |  | 682 |
Revenue earned but not yet billed |  |  | 26 |  |  |  | 68 |
Less: billings to date |  |  | (839 | ) |  |  | (1,158 | )
|  |  | (584 | ) |  |  | (408 | )
|  | 2023 |  |  | 2022 |
|  | US$’000 |  |  | US$’000 |
Unbilled revenue |  |  | 66 |  |  |  | 217 |
Deferred revenue |  |  | (650 | ) |  |  | (625 | )
|  |  | (584 | ) |  |  | (408 | )
Disaggregated revenue from contracts |
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Revenue |  |  |  |  |  |  |  |  |
Trading and manufacturing (revenue recognized at point in time) |  |  | 12,143 |  |  |  | 9,332 |  |  |  | 9,619 |
Engineering (revenue recognized over time) |  |  | 5,797 |  |  |  | 5,617 |  |  |  | 11,769 |
|  |  | 17,940 |  |  |  | 14,949 |  |  |  | 21,388 |
ZHEJIANG TIANLAN |
Contract assets and liabilities |
|  | 202 3 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Unbilled revenue |  |  | 72,880 |  |  |  | 76,992 |
|  | 202 3 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Deferred revenue |  |  | 43,452 |  |  |  | 34,503 |
|  | 202 3 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Contract assets |  |  | 72,880 |  |  |  | 76,992 |
Contract liabilities |  |  | (43,452 | ) |  |  | (34,503 | )
Net contract assets |  |  | 29,428 |  |  |  | 42,489 |
Net (liability) / asset position for contracts in process |
|  | 202 3 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Costs and estimated earnings on uncompleted contracts |  |  | 239,648 |  |  |  | 688,184 |
Less: billings to date |  |  | (210,220 | ) |  |  | (645,695 | )
|  |  | 29,428 |  |  |  | 42,489 |
|  | 202 3 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Gross contract assets |  |  | 83,170 |  |  |  | 89,440 |
Less: allowance for doubtful accounts |  |  | (10,290 | ) |  |  | (12,448 | )
|  |  | 72,880 |  |  |  | 76,992 |

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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