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PROPERTY, PLANT AND EQUIPMENT (Tables)
 12 Months Ended
Dec. 31, 2020
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, 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
  
 
                                        
At January 1, 2020
    
24,269
      
3,005
      
4,292
      
38,676
      
70,242
  
Additions
    
8
      
41
      
96
      
2,766
      
2,911
  
Disposals or retirements
    
—
      
(299
)
    
(66
)
    
(5,758
)
    
(6,123
)
Exchange adjustments
    
10
      
(77
)
    
(13
)
    
(1,845
)
    
(1,925
)
 
                                        
At December 31, 2020
    
24,287
      
2,670
      
4,309
      
33,839
      
65,105
  
 
                                        
Accumulated depreciation and impairment losses
                                        
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
)
 
                                        
At January 1, 2020
    
(18,493
)
    
(2,037
)
    
(3,682
)
    
(36,740
)
    
(60,952
)
Charge for the year
    
(783
)
    
(146
)
    
(181
)
    
(604
)
    
(1,714
)
Impairment loss as at December 31, 2020
    
(347
)
    
(78
)
    
(180
)
    
(1,190
)
    
(1,795
)
Disposals or retirements
    
—
      
299
      
84
      
5,590
      
5,973
  
Exchange adjustments
    
(6
)
    
78
      
13
      
1,845
      
1,930
  
 
                                        
At December 31, 2020
    
(19,629
)
    
(1,884
)
    
(3,946
)
    
(31,099
)
    
(56,558
)
                                       
Carrying amounts
                                        
At December 31, 2020
    
4,658
      
786
      
363
      
2,740
      
8,547
  
 
                                        
At December 31, 2019
    
5,776
      
968
      
610
      
1,936
      
9,290
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
At December 31, 2020
    
Depreciation Charge
Year ended December 31, 2020
    
Impairment Charge
Year ended December 31, 2020
  
             
   
US$000
    
US$000
    
US$000
  
Buildings
    
4,200
      
(673
)
     (347 )
Computer equipment
    
3
      
(4
)
    
-
  
Plant and Equipment
    
-
      
(70
)
    
(154
)
                         
     
4,203
      
(747
)
    
(501
)

   
Carrying amount
At December 31, 2019
    
Depreciation
Year ended December 31, 2019
    
Impairment
  
           
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 at 31 December 2020
  
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
    
12
  
1 to 13
    
4
      
1
      
-
      
2
      
4
  
Vehicle
    
16
  
1 to 3
    
2
      
-
      
16
      
-
      
16
  
I.T. and office equipment
    
10
  
1 to 2
    
1
      
-
      
-
      
-
      
1
  

Right-of-Use assets at 31 December 2019
  
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