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GOODWILL AND INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2018
Disclosure of goodwill and intangible assets [Abstract]  
Schedule of Goodwill and Intangible Assets
 
  
Goodwill
US$‘000
    
Development
costs
US$‘000
    
Patents and
licences
US$‘000
    
Other
US$‘000
    
Total
US$‘000
  
Cost
                              
  At January 1, 2017
    
81,689
      
126,619
      
9,925
      
33,701
      
251,934
  
  Additions
    
—
      
10,402
      
22
      
—
      
10,424
  
                                         
  Disposals
    
—
      
—
      
—
      
(15
)
    
(15
)
  Reclassification
    
—
      
(132
)
    
—
      
132
      
—
  
  Exchange adjustments
    
—
      
29
      
—
      
—
      
29
  
                                         
At December 31, 2017
    
81,689
      
136,918
      
9,947
      
33,818
      
262,372
  
 
                                        
At January 1, 2018
    
81,689
      
136,918
      
9,947
      
33,818
      
262,372
  
Additions
    
—
      
9,871
      
—
      
410
      
10,281
  
Disposals
    
—
      
—
      
—
      
—
      
—
  
Reclassification
    
—
      
—
      
—
      
—
      
—
  
Exchange adjustments
    
—
      
(17
)
    
—
      
—
      
(17
)
 
                                        
At December 31, 2018
    
81,689
      
146,772
      
9,947
      
34,228
      
272,636
  
 
                                        
Accumulated amortisation and Impairment losses
                                        
At January 1, 2017
    
(55,915
)
    
(79,653
)
    
(9,538
)
    
(19,553
)
    
(164,659
)
Charge for the year
    
—
      
(1,708
)
    
(17
)
    
(1,578
)
    
(3,303
)
Disposals
    
—
      
—
      
—
      
8
      
8
  
Impairment losses
    
(7,876
)
    
(20,782
)
    
(173
)
    
(836
)
    
(29,667
)
Exchange adjustments
    
—
      
3
      
—
      
—
      
3
  
 
                                        
At December 31, 2017
    
(63,791
)
    
(102,140
)
    
(9,728
)
    
(21,959
)
    
(197,618
)
 
                                        
At January 1, 2018
    
(63,791
)
    
(102,140
)
    
(9,728
)
    
(21,959
)
    
(197,618
)
Charge for the year
    
—
      
(1,564
)
    
—
      
(1,261
)
    
(2,825
)
Disposals
    
—
      
—
      
—
      
—
      
—
  
Impairment losses
    
(1,757
)
    
(16,773
)
    
(86
)
    
(596
)
    
(19,212
)
Exchange adjustments
    
—
      
(30
)
    
—
      
—
      
(30
)
 
                                        
At December 31, 2018
    
(65,548
)
    
(120,507
)
    
(9,814
)
    
(23,816
)
    
(219,685
)
 
                                        
Carrying amounts
                                        
At December 31, 2018
    
16,141
      
26,265
      
133
      
10,412
      
52,951
  
 
                                        
At December 31, 2017
    
17,898
      
34,778
      
219
      
11,859
      
64,754
  
 
Schedule of Principal Development Projects
The following represents the costs incurred during each period presented for each of the principal development projects:
 
Product Name
  
 
2018
US$’000
    
 
2017
US$’000
  
Premier Instrument for Haemoglobin A1c testing1
    
2,653
      
2,601
  
HIV screening rapid test
    
1,657
      
1,803
  
G-6-PDH test
    
850
      
812
  
Uni-gold test enhancement
    
796
      
1,134
  
Autoimmune Smart Reader
    
746
      
-
  
Tri-stat Point-of-Care instrument
    
727
      
764
  
Uni-Gold antigen improvement
    
453
      
258
  
Sjogrens monoclonal antibodies
    
414
      
376
  
Column enhancement
    
292
      
252
  
Ultra Genesys
    
263
      
188
  
US Lyme
    
-
      
1,156
  
Autoimmune FDA registrations
    
-
      
273
  
Other projects
   
1,020
      
785
  
Total capitalised development costs
    
9,871
      
10,402
  
 
1
The Premier project entails the development of a High Performance Liquid Chromotography (HPLC) instrument for testing haemoglobin A1c (HbA1c). A number of versions of the instrument have been developed including an Ion Exchange version (Premier Resolution). At December 31, 2018 this project had a total carrying amount of US$16,010,000. Amortisation will occur over a 15 year period, commencing on commercialisation of each version of the instrument.
Schedule of Impairment Loss Recorded on Discontinued Assets
The table below sets forth the impairment loss recorded for each of the CGU’s at December 31, 2018:
 
 
  
US$’000
  
Primus Corp
    
12,424
  
Trinity Biotech Manufacturing Limited
    
7,837
  
Clark Laboratories Inc.
    
3,377
  
Trinity Biotech Do Brasil
    
2,785
  
Biopool US Inc.
    
509
  
Phoenix Bio-tech Corp
    
-
  
 
        
Total impairment loss
    
26,932
  
 
Schedule of Impairment Loss for Each Class of Asset
The table below sets forth the breakdown of the impairment loss for each class of asset at December 31, 2018:
 
 
  
US$’000
  
Goodwill and other intangible assets (see Note 13)
    
19,212
  
Property, plant and equipment (see Note 12)
    
6,112
  
Prepayments (see Note 17)
    
1,608
  
 
        
Total impairment loss
    
26,932
  
Schedule of Significant Goodwill
The additional disclosures required for the CGU with significant goodwill are as follows:
 
   
Fitzgerald Industries
    
Immco Diagnostics
  
 
  
December 31,
2018
    
December 31,
2017
    
December 31,
2018
    
December 31,
2017
  
Carrying amount of goodwill (US$’000)
    
12,592
      
12,592
      
3,575
      
3,575
  
Discount rate applied (real pre-tax)
    
19.80
%
    
17.70
%
    
25.38
%
    
21.17
%
Excess value-in-use over carrying amount (US$’000)
    
8,847
      
8,397
      
2,502
      
n/a
*
% EBITDA would need to decrease for an impairment to arise
    
32.6
%
    
30.4
%
    
6.9
%
    
n/a
*
Long-term growth rate
    
2.0
%
    
2.0
%
    
2.0
%
    
2.0
%
 
                   * The goodwill of Immco Diagnostics was partially impaired in the year ended December 31, 2017.
Schedule of Internal and External Factors Based on Historical Experience
Intangible Assets with Indefinite Useful lives
(included in other intangibles)
  
December 31, 2018
US$‘000
    
December 31, 2017
US$‘000
  
Fitzgerald Industries International CGU
            
Fitzgerald trade name
    
970
      
970
  
RDI trade name
    
560
      
560
  
Primus Corporation CGU
                
Primus trade name
    
547
      
670
  
Immco Diagnostic CGU
                
Immco Diagnostic trade name
    
3,393
      
3,393
  
Total
    
5,470
      
5,593