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GOODWILL AND INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2020
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, 2019
    
81,689
      
146,772
      
9,947
      
34,228
      
272,636
  
Additions
    
—
      
9,569
      
4
      
38
      
9,611
  
Disposals or retirements
    
—
      
—
      
—
      
—
      
—
  
Exchange adjustments
    
—
      
36
      
—
      
—
      
36
  
                                         
At December 31, 2019
    
81,689
      
156,377
      
9,951
      
34,266
      
282,283
  
 
                                        
At January 1, 2020
    
81,689
      
156,377
      
9,951
      
34,266
      
282,283
  
Additions
    
—
      
6,896
      
30
      
89
      
7,015
  
Disposals or retirements
    
(2,507
)
    
(34,318
)
    
(1,034
)
    
(1,044
)
    
(38,903
)
Reclassification
    
—
      
—
      
—
      
—
      
—
  
Exchange adjustments
    
—
      
22
      
—
      
—
      
22
  
 
                                        
At December 31, 2020
    
79,182
      
128,977
      
8,947
     
33,311
     
250,417
  
 
                                        
Accumulated amortisation and Impairment losses
                                        
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 or retirements
    
—
      
—
      
—
      
—
      
—
  
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
)
 
                                        
At January 1, 2020
    
(69,098
)
    
(133,599
)
    
(9,819
)
    
(26,113
)
    
(238,629
)
Charge for the year
    
—
      
(959
)
    
(5
)
    
(439
)
    
(1,403
)
Disposals or retirements
    
2,507
      
34,318
      
1,034
      
1,044
      
38,903
  
Impairment losses
    
—
      
(15,287
)
    
—
      
(135
)
    
(15,422
)
Exchange adjustments
    
—
      
(6
)
    
—
      
—
      
(6
)
 
                                        
At December 31, 2020
    
(66,591
)
    
(115,533
)
    
(8,790
)
    
(25,643
)
    
(216,557
)
 
                                        
Carrying amounts
                                        
At December 31, 2020
    
12,591
      
13,444
      
157
      
7,668
      
33,860
  
 
                                        
At December 31, 2019
    
12,591
      
22,778
      
132
      
8,153
      
43,654
Schedule of Principal Development Projects
The following represents the costs incurred during each period presented for each of the principal development projects:

Product Name
  
 
2020
US$’000
    
 
2019
US$’000
  
HIV screening rapid test
    
2,278
      
2,587
  
Premier Instrument for Haemoglobin A1c testing
    
1,359
      
1,930
  
Autoimmune Smart Reader
    
666
      
1,325
  
Syphilis point-of-care test
    
618
      
870
  
Uni-Gold antigen improvement
    
556
      
691
  
COVID tests
    
467
      
-
  
Mid-tier haemoglobins instrument
    
243
      
63
  
Tri-stat point-of-care instrument
    
203
      
361
  
Column enhancement
    
151
      
236
  
Ultra Genesys
    
139
      
237
  
Sjögrens tests
    
99
      
135
  
G-6-PDH test
    
-
      
582
  
Uni-gold test
    
-
      
376
  
Other projects
    
117
      
176
  
Total capitalised development costs
    
6,896
      
9,569
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, 2020
    
December 31, 2019
  
   
US$’000
    
US$’000
  
Primus Corp
    
16,706
      
5,321
  
Trinity Biotech Do Brasil
    
919
      
1,253
  
Biopool US Inc.
    
154
      
210
  
Trinity Biotech Manufacturing Limited
    
-
      
9,732
  
Immco Diagnostics Inc
    
-
      
6,332
  
Clark Laboratories Inc.
    
-
      
727
  
Mardx Diagnostics Inc.
    
-
      
720
  
     
17,
          
Total impairment loss
    
17,779
      
24,295
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, 2020
    
December 31, 2019
  
   
US$’000
    
US$’000
  
Goodwill and other intangible assets (see Note 14)
    
15,422
      
16,570
  
Property, plant and equipment (see Note 13)
    
1,795
      
6,349
  
Prepayments (see Note 18)
    
562
      
1,376
  
                 
Total impairment loss
    
17,779
      
24,295
  
 
Schedule of Significant Goodwill
The additional disclosures required for the CGU with significant goodwill are as follows:
 
Fitzgerald Industries
  
December 31,
2020
    
December 31,
2019
  
Carrying amount of goodwill (US$’000)
    
12,591
      
12,591
  
Discount rate applied (real pre-tax)
    
19.98
%
    
20.42
%
Excess value-in-use over carrying amount (US$’000)
    
7,915
      
2,385
  
% EBITDA would need to decrease for an impairment to arise
    
31.98
%
    
12.11
%
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, 2020
US$‘000
    
December 31, 2019
US$‘000
  
Fitzgerald Industries International CGU
            
Fitzgerald trade name
    
970
      
970
  
RDI trade name
    
560
      
560
  
Primus Corporation CGU
                
Primus trade name
    
365
      
500
  
Immco Diagnostic CGU
                
Immco Diagnostic trade name
    
2,938
      
2,938
  
Total
    
4,833
      
4,968