Trade and Other Payables

12 Months Ended

Dec. 31, 2018

Trade and other payables [abstract]

Trade and other payables

19 Trade and other payables

	31/12/2017		31/12/2018
	US$’000		US$’000
Current
Trade payables		3,930		3,913
Other payables		3,002		6,538
Refund liabilities		674		616
Accrued operating expenses		3,686		8,512
Deferred government grants		92		90
		11,384		19,669
Non-current
Other accruals		149		169
Deferred government grants		188		95
Deposit		76		113
		413		377

These amounts are non-interest bearing. Trade payables are normally settled on 45 to 60 days terms.

Deferred government grants relate to government grants received for the acquisition of a warehouse management system, which was recognized as intangible assets during the years ended 31 December 2018 and 2017. There are no unfulfilled conditions attached to these grants. 

The government grants are recognized in the consolidated statements of profit or loss on a systematic basis over the periods in which the Group recognizes the expenses of the related assets for which the grants are intended to compensate.