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Other Payables, Accruals and Advance Receipts
12 Months Ended
Dec. 31, 2018
Other Payables, Accruals and Advance Receipts  
Other Payables, Accruals and Advance Receipts

 

12. Other Payables, Accruals and Advance Receipts

Other payables, accruals and advance receipts consisted of the following:

 

 

 

 

 

 

 

 

 

 

December 31, 

 

 

 

    

2018

    

2017

 

 

 

 

(in US$’000)

 

 

Accrued salaries and benefits

 

8,715

 

9,295

 

 

Accrued research and development expenses

 

28,883

 

14,613

 

 

Accrued selling and marketing expenses

 

4,675

 

4,121

 

 

Accrued administrative and other general expenses

 

6,181

 

4,729

 

 

Deferred government incentives

 

1,817

 

1,790

 

 

Loan from a non-controlling shareholder of a subsidiary (Note 20(iv))

 

 —

 

1,550

 

 

Deposits (note)

 

1,230

 

1,282

 

 

Dividend payable to non-controlling shareholder of subsidiary (Note 20(iv))

 

1,282

 

 —

 

 

Others

 

3,544

 

3,573

 

 

 

 

56,327

 

40,953

 

 

 

Note: As at December 31, 2017, the balance included payments in advance from customers of US$0.7 million, which were included in deferred revenue after the adoption of ASC 606 on January 1, 2018.