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Finance lease receivables (Tables)

12 Months Ended

Dec. 31, 2025

Finance lease receivables.

Schedule of movement in finance lease receivables

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​	​	​	​	​
​	​ ​ ​	2025	​ ​ ​	2024
​	​	US$’000	​	US$’000
At beginning of the financial year		11,165		2,684
Additions	​	13,904	​	16,396
Repayments		(7,525)		(7,915)
At end of the financial year		17,544		11,165

Schedule of maturity analysis of lease receivables, showing the undiscounted lease payments to be received

​

​	​	​	​	​	​	​	​	​
​	​ ​ ​	Less than	​	Between 1	​	Between 2	​	​
​	​ ​ ​	1 year	​ ​ ​	and 2 years	​ ​ ​	and 3 years	​ ​ ​	Total
​	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000
At 31 December 2025	​	​	​	​	​	​		​
Undiscounted lease receivables		8,076		8,076		2,692		18,844
Less: Unearned finance income		(856)		(411)		(33)		(1,300)
​		7,220		7,665		2,659		17,544
At 31 December 2024	​	​	​	​	​	​		​
Undiscounted lease receivables		8,765		2,921		—		11,686
Less: Unearned finance income		(482)		(39)		—		(521)
​		8,283		2,882		—		11,165

​

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- References

No definition available.

+ Details

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X

- Definition

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2025-01-01
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_94&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 122
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_122_a&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 122
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_122_a&doctype=Standard
-URIDate 2025-03-27

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Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
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X

- Definition

The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2025-01-01
-Paragraph 93
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_93&doctype=Standard
-URIDate 2025-03-27

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