Trade receivables and contract assets (Tables)

9 Months Ended

Sep. 30, 2020

Subclassifications of assets, liabilities and equities [abstract]

Schedule of Non-Interest Bearing Trade Receivables

Trade receivables are non-interest bearing and are generally on 30-90 day payment terms.

	At December 31, 2019		At September 30, 2020
	(in thousands)
Trade receivables	$	11,957	$	17,367
Contract assets	1,587		1,028
Provision for credit notes to be issued	(848)		(543)
Provisions on trade receivables	(2,719)		(2,740)
Net trade receivables	$	9,977	$	15,112

Schedule of Movements in the Provision for Impairment of Receivables

The movements in the provision for impairment of receivables were as follows:

	Year ended December 31, 2019		Nine months ended September 30, 2020
	(in thousands)
At January 1,	$	2,592	$	2,719
Charge for the period	515		64
Utilized amounts	(388)		—
Unutilized amounts	—		(43)
At period end	$	2,719	$	2,740

	Post- employment benefits		Others		Total		Current		Non-current
	(in thousands)
At December 31, 2019	$	1,063	$	842	$	1,905	$	—	$	1,905
Arising during the period	121		381		502
Released (used) during the period	—		—		—
Released (unused) during the period	—		(292)		(292)
At September 30, 2020	$	1,184	$	931	$	2,115	$	230	$	1,885

Aging Analysis of Trade Receivables That Were Not Impaired

The aging analysis of trade receivables and contract assets that were not impaired is as follows:

	Total		Neither past due nor Impaired		Past due but not impaired
					<30 days		30-60 days		60-120 days		>120 days
	(in thousands)
At December 31, 2019	$	9,977	$	6,265	$	2,125	$	130	$	371	$	1,086
At September 30, 2020	$	15,112	$	10,747	$	3,171	$	406	$	—	$	788