12.	PROPERTY, PLANT AND EQUIPMENT

	Freehold land and buildings US$‘000			Leasehold improvements US$‘000			Computers, fixtures and fittings US$‘000			Plant and equipment US$‘000			Total US$‘000
Cost
At January 1, 2016		2,581			2,899			5,873			31,720			43,073
Other additions		8			143			391			4,735			5,277
Disposals or retirements		—			—			(257	)		(268	)		(525	)
Exchange adjustments		14			(11	)		(12	)		297			288

At December 31, 2016		2,603			3,031			5,995			36,484			48,113

At January 1, 2017		2,603			3,031			5,995			36,484			48,113
Other additions		—			465			302			4,491			5,258
Disposals or retirements		(9	)		(488	)		(404	)		(3,083	)		(3,984	)
Exchange adjustments		30			(4	)		1			3			30

At December 31, 2017		2,624			3,004			5,894			37,895			49,417

Accumulated depreciation and impairment losses
At January 1, 2016		(1,123	)		(2,527	)		(4,828	)		(13,936	)		(22,414	)
Charge for the year		(82	)		(144	)		(367	)		(2,980	)		(3,573	)
Impairment loss		—			(53	)		(109	)		(8,867	)		(9,029	)
Disposals or retirements		—			—			234			253			487
Exchange adjustments		(1	)		8			6			(194	)		(181	)

At December 31, 2016		(1,206	)		(2,716	)		(5,064	)		(25,724	)		(34,710	)

At January 1, 2017		(1,206	)		(2,716	)		(5,064	)		(25,724	)		(34,710	)
Charge for the year		(82	)		(165	)		(263	)		(1,914	)		(2,424	)
Impairment loss		—			(267	)		(383	)		(9,787	)		(10,437	)
Disposals or retirements		9			488			402			3,062			3,961
Exchange adjustments		(4	)		1			—			(4	)		(7	)

At December 31, 2017		(1,283	)		(2,659	)		(5,308	)		(34,367	)		(43,617	)
7
Carrying amounts
At December 31, 2017		1,341			345			586			3.,528			5,800

At December 31, 2016		1,397			315			931			10,760			13,403

The annual impairment review performed at December 31, 2017 showed that the carrying value of the Group’s assets exceeded the amount to be recovered through use or sale of the assets by a total of US$85,603,000. The details of the impairment review are described in note 13. When an impairment loss is identified in a cash generating unit, it must be first allocated to reduce the carrying amount of any goodwill allocated to the cash generating unit and then to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. In this manner, an impairment loss of US$10,437,000 was allocated to property, plant and equipment in 2017. The recoverable amount of property, plant and equipment was determined to be the value in use of each cash generating unit.

The annual impairment review performed at December 31, 2016, showed that the carrying value of the Group’s assets exceeded the amount to be recovered through use or sale of the assets by a total of US$38,257,000. The details of the impairment review are described in note 13. When an impairment loss is identified in a cash generating unit, it must be first allocated to reduce the carrying amount of any goodwill allocated to the cash generating unit and then to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. In this manner, an impairment loss of US$4,382,000 was allocated to property, plant and equipment in 2016. The recoverable amount of property, plant and equipment was determined to be the value in use of each cash generating unit. The remaining impairment loss comprises the write down of the recoverable amount of the property, plant and equipment of the discontinued operation (refer to Note 10) of US$4,647,000.

Assets held under operating leases (where the Company is the lessor)

Included in the carrying amount of property, plant and equipment are a number of assets included in plant and equipment which generate operating lease revenue for the Group. The net book value of these assets as at December 31, 2017 and 2016 is US$Nil following full write down of the assets due to group impairment (refer to Note 13). Depreciation charged on these assets in 2017 amounted to US$30,000 (2016: US$1,119,000).

Included in disposals/retirements in 2017 is US$Nil (2016: US$25,000) relating to the net book value of leased instruments reclassified as inventory on return from customers.

Property, plant and equipment under construction

Included in property, plant and equipment at December 31, 2017 is an amount of US$561,000 (2016: US$778,000) relating to assets in the course of construction.

Assets held under finance leases

Included in the carrying amount of property, plant and equipment is an amount for capitalised leased assets of US$51,000 (2016: US$1,515,000). Movement in the carrying amount of capitalised leased assets during 2017 is due to group impairments. The depreciation charge in respect of capitalised leased assets for the year ended December 31, 2017 was US$181,000 (2016: US$181,000).