LOSS BEFORE TAX

12 Months Ended

Dec. 31, 2023

Disclosure of loss profit before tax [Abstract]

LOSS BEFORE TAX

9.          LOSS BEFORE TAX

The following amounts were charged / (credited) to the statement of operations:

	December 31, 2023 US$‘000		December 31, 2022 US$‘000			December 31, 2021 US$‘000
Directors’ emoluments (including non- executive directors):
Remuneration		2,058		1,639			1,391
Pension		26		24			24
Share based payments		1,601		1,707			986
Auditor’s remuneration
Audit fees		861		888			580
Tax fees		407		89			77
Depreciation (Note 11) 1		830		1,405			1,821
Amortisation (Note 12)		945		889			899
Loss/(profit) on the disposal of property, plant and equipment		-		2			(1	)
Net foreign exchange differences		336		(1,210	)		(789	)

¹ In 2023, no depreciation was capitalised to research and development projects (2022: US$Nil) (2021: US$38,000).

Depreciation for discontinued operations for the year ended December 31, 2023 is US$1,000 (2022: US$5,000) (2021:US$7,000)

Amortisation for discontinued operations for the year ended December 31, 2023 is US$1,000 (2022: US$34,000) (2021:US$18,000).