XML 58 R45.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Taxation (Tables)
12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Schedule of (Loss) profit before income taxes
    For the years ended December 31,  
    2016     2017     2018  
    $     $     $  
                   
Non-PRC     2,777       (7,138 )     (43,630 )
PRC     5,899       (3,310 )     (25,097 )
                         
      8,676       (10,448 )     (68,727 )
Schedule of income tax expense
    For the years ended December 31,  
    2016     2017     2018  
    $     $     $  
                   
Current     (2,257 )     (1,382 )     (52 )
Deferred     (987 )     (960 )     (279
                         
      (3,244 )     (2,342 )     (331 )
Schedule of reconciliation of tax computed by applying the statutory income tax rate
    For the years ended December 31,  
    2016     2017     2018  
    $     $     $  
                   
Profit (loss) before income taxes     8,676       (10,448 )     (68,727 )
                         
Income tax (expense) income computed at the statutory income tax rate at 25%     (2,169 )     2,612       17,182  
Non-deductible expenses     (214 )     (2,654 )     (7,393 )
Non-taxation income     414       68       -  
Preferential rate     488       (237 )     (790 )
Current and deferred tax rate differences     310       55       238  
Foreign rate differences     561       (427 )     (5,670 )
Change of valuation allowance     (2,557 )     (1,294 )     (4,202
Statutory income     -       (215 )     (1,471 )
R&D super deduction     -       -       305  
Deferred tax     6       -       -  
Interest expense     (83 )     (250 )     -  
                         
Income tax expense     (3,244 )     (2,342 )     (331 )
Schedule of significant components of deferred taxes
    As of December 31,  
    2017     2018  
    $     $  
Deferred tax assets            
Inventories provision     229       100  
Accrued salary and welfare payable     129       201  
Property and equipment     2       3  
Tax losses     10,461       317  
Valuation allowance     (10,298 )     18  
                 
Total deferred tax assets     523       639  
                 
Deferred tax liabilities                
Intangible assets     1,551       1,688  
Deferred cost of revenue     504       765  
                 
Total deferred tax liabilities     2,055       2,453  
Schedule of roll-forward of unrecognized tax benefits
    For the years ended December 31,  
    2016     2017     2018  
    $     $     $  
                   
Balance at beginning of year     2,077       1,873       2,016  
Reversal based on tax positions related to prior years     (1,039 )     -       -  
Additions based on tax positions related to the current year     968       28       -  
Foreign currency translation difference     (133 )     115       4  
                         
Balance at end of year     1,873       2,016       2,020