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GOODWILL AND INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2021
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, 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
)
Exchange adjustments
     -       22       -       -       22  
                                         
At December 31, 2020
     79,182       128,977       8,947       33,311       250,417  
 
                                        
At January 1, 2021
     79,182       128,977       8,947       33,311       250,417  
Additions
     -       6,771       102       21       6,894  
Disposals or retirements
     -       (14,576
)
     (342
)
     (134
)
     (15,052
)
Exchange adjustments
     -       1       -       -       1  
 
                                        
At December 31, 2021
     79,182       121,173       8,707       33,198       242,260  
 
                                        
Accumulated amortisation and Impairment losses
                                        
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
)
 
                                        
At January 1, 2021
     (66,591
)
     (115,533
)
     (8,790
)
     (25,643
)
     (216,557
)
Charge for the year
     -       (482
)
     (7
)
     (428
)
     (917
)
Disposals or retirements
     -       14,573       342       132       15,047  
Impairment losses
     (54
)
     (2,053
)
     (106
)
     (1,640
)
     (3,853
)
Exchange adjustments
     -       1       -       -       1  
 
                                        
At December 31, 2021
     (66,645
)
     (103,494
)
     (8,561
)
     (27,579
)
     (206,279
)
 
                                        
Carrying amounts
                                        
At December 31, 2021
     12,537       17,679       146       5,619       35,981  
 
                                        
At December 31, 2020
     12,591       13,444       157       7,668       33,860  
Schedule of Principal Development Projects
 
Product Name
 
2021
 US$’000
    
2020
 US$’000
  
Premier Instrument for Haemoglobin A1c testing
    
2,538
      
1,359
  
HIV screening rapid test
    
1,488
      
2,278
  
COVID tests
    
1,320
      
467
  
Autoimmune Smart Reader
    
550
      
666
  
Mid-tier haemoglobins instrument
    
303
      
243
  
Tri-stat point-of-care instrument
    
245
      
203
  
Uni-gold raw material stabilisation
    
144
      
-
  
Sjögrens tests
    
88
      
99
  
Uni-Gold antigen improvement
    
-
      
556
  
Syphilis point-of-care test
    
-
      
618
  
Column enhancement
    
-
      
151
  
Other projects
    
95
      
256
  
Total capitalised development costs
    
6,771
      
6,896
  
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, 2021
    
December 31, 2020
  
   
US$’000
    
US$’000
  
             
Immco Diagnostics Inc
    
4,979
      
-
  
Trinity Biotech Manufacturing Limited
    
856
      
-
  
Trinity Biotech Do Brasil
    
956
      
919
  
Biopool US Inc.
    
153
      
154
  
Primus Corp
    
-
      
16,706
  
                 
Total impairment loss
    
6,944
      
17,779
  
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, 2021
    
December 31, 2020
  
   
US$’000
    
US$’000
  
Goodwill and other intangible assets (see Note 14)
     3,853       15,422  
Property, plant and equipment (see Note 13)
     2,508       1,795  
Prepayments (see Note 18)
     583       562  
                 
Total impairment loss
     6,944       17,779  
Schedule of Impairment Loss
The additional disclosures required for the CGU with significant goodwill are as follows:
 
Fitzgerald Industries
  
December 31,
2021
    
December 31,
2020
  
Carrying amount of goodwill (US$’000)
     12,591       12,591  
Discount rate applied (real pre-tax)
     19.66
%
     19.98
%
Excess value-in-use over carrying amount (US$’000)
     3,496       7,915  
% EBITDA would need to decrease for an impairment to arise
     18.15
%
     31.98
%
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, 2021
US$‘000
    
December 31, 2020
US$‘000
  
Fitzgerald Industries International CGU
            
Fitzgerald trade name
     970       970  
RDI trade name
     560       560  
Primus Corporation CGU
                
Primus trade name
     365       365  
Immco Diagnostic CGU
                
Immco Diagnostic trade name
     2,069       2,938  
Total
     3,964       4,833