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GOODWILL AND INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2019
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, 2018
    
81,689
      
136,918
      
9,947
      
33,818
      
262,372
  
Additions
    
—
      
9,871
      
—
      
410
      
10,281
  
Disposals
    
—
      
—
      
—
      
—
      
—
  
Exchange adjustments
    
—
      
(17
)
    
—
      
—
      
(17
)
                                         
At December 31, 2018
    
81,689
      
146,772
      
9,947
      
34,228
      
272,636
  
 
                                        
At January 1, 2019
    
81,689
      
146,772
      
9,947
      
34,228
      
272,636
  
Additions
    
—
      
9,569
      
4
      
38
      
9,611
  
Disposals
    
—
      
—
      
—
      
—
      
—
  
Reclassification
    
—
      
—
      
—
      
—
      
—
  
Exchange adjustments
    
—
      
36
      
—
      
—
      
36
  
 
                                        
At December 31, 2019
    
81,689
      
156,377
      
9,951
      
34,266
      
282,283
  
 
                                        
Accumulated amortisation and Impairment losses
                                        
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
)
 
                                        
At January 1, 2019
    
(65,548
)
    
(120,507
)
    
(9,814
)
    
(23,816
)
    
(219,685
)
Charge for the year
    
—
      
(1,182
)
    
(2
)
    
(1,184
)
    
(2,368
)
Disposals
    
—
      
—
      
—
      
—
      
—
  
Impairment losses
    
(3,550
)
    
(11,904
)
    
(3
)
    
(1,113
)
    
(16,570
)
Exchange adjustments
    
—
      
(6
)
    
—
      
—
      
(6
)
 
                                        
At December 31, 2019
    
(69,098
)
    
(133,599
)
    
(9,819
)
    
(26,113
)
    
(238,629
)
 
                                        
Carrying amounts
                                        
At December 31, 2019
    
12,591
      
22,778
      
132
      
8,153
      
43,654
  
 
                                        
 
                                        
At December 31, 2018
    
16,141
      
26,265
      
133
      
10,412
      
52,951
  
 
Schedule of Principal Development Projects
The following represents the costs incurred during each period presented for each of the principal development projects:
 

Product Name
 

2019
US$’000
    
 
2018
US$’000
  
HIV screening rapid test
    
2,587
      
1,657
  
Premier Instrument for Haemoglobin A1c testing
    
1,930
      
2,653
  
Autoimmune Smart Reader
    
1,325
      
746
  
Syphilis point-of-care test
    
870
      
454
  
Uni-Gold antigen improvement
    
691
      
453
  
G-6-PDH test
    
582
      
850
  
Uni-gold test
    
376
      
796
  
Tri-stat Point-of-Care instrument
    
361
      
727
  
Ultra Genesys
    
237
      
263
  
Column enhancement
    
236
      
292
  
Sjogrens tests
    
135
      
414
  
Other projects
    
239
      
566
  
Total capitalised development costs
    
9,569
      
9,871
  
 
Schedule of Impairment Loss Recorded on Discontinued Assets
The table below sets forth the impairment loss recorded for each of the CGU’s:
 
   
December 31, 2019
    
December 31, 2018
  
   
US$’000
    
US$’000
  
Trinity Biotech Manufacturing Limited
    
9,732
      
7 ,837
  
Immco Diagnostics Inc
    
6,332
      
-
  
Primus Corp
    
5,321
      
12,424
  
Trinity Biotech Do Brasil
    
1,253
      
2,785
  
Clark Laboratories Inc.
    
727
      
3,377
  
Mardx Diagnostics Inc.
    
720
      
-
  
Biopool US Inc.
    
210
      
509
  
                 
Total impairment loss
    
24,295
      
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:
 
 
  
December 31, 2019
    
December 31, 2018
  
   
US$’000
    
US$’000
  
Goodwill and other intangible assets (see Note 14)
    
16,570
      
19,212
  
Property, plant and equipment (see Note 13)
    
6,349
      
6,112
  
Prepayments (see Note 18)
    
1,376
      
1,608
  
                 
Total impairment loss
    
24,295
      
26,932
  
 
Schedule of Significant Goodwill
The additional disclosures required for the CGU with significant goodwill are as follows:
 
Fitzgerald Industries
  
December 31,
2019
    
December 31,
2018
  
Carrying amount of goodwill (US$’000)
    
12,592
      
12,592
  
Discount rate applied (real pre-tax)
    
20.42
%
    
19.80
%
Excess value-in-use over carrying amount (US$’000)
    
2,385
      
8,847
  
% EBITDA would need to decrease for an impairment to arise
    
12.11
%
    
32.6
%
Long-term growth rate
    
2.0
%
    
2.0
%
Schedule of Internal and External Factors Based on Historical Experience

Intangible Assets with Indefinite Useful lives
(included in other intangibles)
  
December 31, 2019
US$‘000
    
December 31, 2018
US$‘000
  
Fitzgerald Industries International CGU
            
Fitzgerald trade name
    
970
      
970
  
RDI trade name
    
560
      
560
  
Primus Corporation CGU
                
Primus trade name
     500      
547
  
Immco Diagnostic CGU
                
Immco Diagnostic trade name
    
2,938
      
3,393
  
Total
    
4,968
      
5,470