Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2018

Trade and other receivables [Abstract]

Schedule of trade and other receivables

	31/12/2017		31/12/2018
	US$’000		US$’000
Trade and other receivables
Trade receivables		3,600		3,890
Other receivables		1,014		780
Related party		11		–
		4,625		4,670

Schedule of movement in the allowance for impairment in respect of trade and other receivables

	US$’000
Balance at 1 January 2017 under IAS 39		30
Exchange differences		(1	)
Balance at 31 December 2017 under IAS 39		29
Balance at 1 January 2018 under IAS 39		29
Adjusted on initial application of IFRS 9		–
Charged during the year		60
Written off		(5	)
Exchange differences		1
Balance at 31 December 2018 under IFRS 9		85

Schedule of analysis of the credit quality of trade and other receivables

	Gross carrying amount		Impairment loss allowance			Net carrying amount
	US$’000		US$’000			US$’000
Neither past due nor impaired		1,996		–			1,996
Past due but not impaired
- Less than 30 days		1,837		–			1,837
- 30 – 60 days		630		–			630
- 61– 90 days		–		–			–
- More than 90 days		192		(30	)		162
		4,655		(30	)		4,625

Schedule of exposure to credit risk and ECLs for trade and other receivables

	Weighted average loss rate			Gross carrying amount		Not credit impaired allowance		Credit impaired allowance			Net carrying amount
				US$’000		US$’000		US$’000			US$’000
Neither past due nor impaired		–			1,977		–		–			1,977
Past due but not impaired
- Less than 30 days		0.1	%		1,529		–		(2	)		1,527
- 30 – 60 days		2.4	%		573		–		(14	)		559
- 61– 90 days		18.9	%		37		–		(7	)		30
- More than 90 days		9.7	%		639		–		(62	)		577
					4,755		–		(85	)		4,670