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PROPERTY, PLANT AND EQUIPMENT (Tables)
12 Months Ended
Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]  
Schedule of Property, Plant and Equipment
 
 
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, 2018
   
2,624
     
3,004
     
5,894
     
37,895
     
49,417
 
Additions
   
19
     
1,609
     
829
     
5,068
     
7,525
 
Disposals or retirements
   
     
(1
)
   
(131
)
   
(1,804
)
   
(1,936
)
Exchange adjustments
   
(38
)
   
(52
)
   
(7
)
   
(1,095
)
   
(1,192
)
 
                                       
At December 31, 2018
   
2,605
     
4,560
     
6,585
     
40,064
     
53,814
 
 
                                       
At January 1, 2019
   
2,605
     
4,560
     
6,585
     
40,064
     
53,814
 
Adjustment on transition to IFRS 16
   
20,961
     
     
149
     
75
     
21,185
 
Additions
   
681
     
71
     
168
     
1,905
     
2,825
 
Disposals or retirements
   
     
(1,626
)
   
(2,610
)
   
(3,314
)
   
(7,550
)
Exchange adjustments
   
22
     
     
     
(54
)
   
(32
)
 
                                       
At December 31, 2019
   
24,269
     
3,005
     
4,292
     
38,676
     
70,242
 
 
                                       
Accumulated depreciation and impairment losses
                                       
At January 1, 2018
   
(1,283
)
   
(2,659
)
   
(5,308
)
   
(34,367
)
   
(43,617
)
Charge for the year
   
(80
)
   
(47
)
   
(185
)
   
(1,063
)
   
(1,375
)
Impairment loss
   
(578
)
   
(543
)
   
(423
)
   
(4,568
)
   
(6,112
)
Disposals or retirements
   
     
     
130
     
1,679
     
1,809
 
Exchange adjustments
   
7
     
6
     
3
     
827
     
843
 
 
                                       
At December 31, 2018
   
(1,934
)
   
(3,243
)
   
(5,783
)
   
(37,492
)
   
(48,452
)
 
                                       
At January 1, 2019
   
(1,934
)
   
(3,243
)
   
(5,783
)
   
(37,492
)
   
(48,452
)
Charge for the year
   
(1,545
)
   
(105
)
   
(200
)
   
(680
)
   
(2,530
)
Adjustment on transition to IFRS 16
   
(10,984
)
   
     
(40
)
   
(75
)
   
(11,099
)
Impairment loss as at December 31, 2019
   
(4,024
)
   
(233
)
   
(276
)
   
(1,816
)
   
(6,349
)
Disposals or retirements
   
     
1,544
     
2,618
     
3,331
     
7,493
 
Reallocations / reclassifications
   
     
     
     
(5
)
   
(5
)
Exchange adjustments
   
(6
)
   
     
(1
)
   
(3
)
   
(10
)
 
                                       
At December 31, 2019
   
(18,493
)
   
(2,037
)
   
(3,682
)
   
(36,740
)
   
(60,952
)

                                       
Carrying amounts
                                       
At December 31, 2019
   
5,776
     
968
     
610
     
1,936
     
9,290
 
 
                                       
At December 31, 2018
   
671
     
1,317
     
802
     
2,572
     
5,362
Schedule of Right-of-use assets
   
US$000
 
Right-of-use assets cost at transition before impairment
   
21,185
 
Impairment adjustment on transition
   
(11,099
)
         
Right-of-use assets value at transition after impairment
   
10,086
 
Schedule of Reconciliation from IAS 17 to IFRS 16
The following is a reconciliation of the financial statement line items from IAS 17 to IFRS 16 at January 1, 2019:

   
Carrying amount at December 31, 2018
   
Remeasurement
   
Impairment
   
IFRS 16 carrying amount at January 1, 2019
 
   
US$000
   
US$000
   
US$000
   
US$000
 
Property, plant & equipment
   
5,362
     
21,185
     
(11,099
)
   
15,448
 
Lease liabilities
   
(962
)
   
(21,185
)
   
-
     
(22,147
)
Retaining earnings
   
(55,319
)
   
-
     
11,099
     
(44,220
)
                                 
Total
   
(50,919
)
   
-
     
-
     
(50,919
Schedule of Additional Information on Right-of-use Assets
Additional information on the right-of-use assets by class of assets is as follows:

   
Carrying amount
   
Depreciation
   
Impairment
 
   
At December 31, 2019
   
Year ended December 31, 2019
   
Year ended December 31, 2019
 
   
US$000
   
US$000
   
US$000
 
Buildings
   
5,220
     
(1,523
)
   
(3,913
)
Computer equipment
   
7
     
(39
)
   
(63
)
                         
     
5,227
     
(1,562
)
   
(3,976
)
Schedule of Income from Sub-letting Right-of-use Buildings

Right-of-Use assets
 
No. of Right-of-Use leased assets
 
Range of remaining term in years
 
Average remaining lease term (years)
   
No. of Leases with extension options
   
No. of Leases with options to purchase
   
No. of leases with variable payments linked to index
   
No. of leases with termination options
 
Building
   
13
 
1 to 14
   
5
     
1
     
-
     
2
     
4
 
Vehicle
   
9
 
1 to 2
   
1
     
-
      9      
-
     
9
 
I.T. and office equipment
   
11
 
 1 to 2
   
2
     
-
     
-
     
-
     
1