Asia Pacific Wire & Cable Corporation Limited (APWC) 20-F29 Apr 212020 FY Annual report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2020shares
Document Informations [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	APWC
Entity Registrant Name	ASIA PACIFIC WIRE & CABLE CORP LTD
Entity Central Index Key	0001026980
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Title of 12(b) Security	Common Shares, par value 0.01 per share
Security Exchange Name	NASDAQ
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	13,819,669
Entity Incorporation, State or Country Code	D0
Entity Address, Address Line One	15/Fl. B, No. 77, Sec. 2
Entity Address, Address Line Two	Dunhua South Road
Entity Address, City or Town	Taipei
Entity Address, Postal Zip Code	106
Entity Address, Country	TW
Entity File Number	1-14542
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Business Contact [Member]
Document Informations [Line Items]
Entity Address, Address Line One	15/Fl. B, No. 77, Sec. 2
Entity Address, Address Line Two	Dunhua South Road
Entity Address, City or Town	Taipei
Entity Address, Postal Zip Code	106
Entity Address, Country	TW
Contact Personnel Name	Ivan Hsia
City Area Code	886
Local Phone Number	2-27122558
Contact Personnel Email Address	ivan.hsia@apwcc.com

Consolidated Income Statements

Consolidated Income Statements - USD ($) $ in Thousands	12 Months Ended
Consolidated Income Statements - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 313,564	$ 338,160	$ 425,940
Cost of sales	(279,686)	(313,373)	(389,692)
Gross profit	33,878	24,787	36,248
Other operating income	814	385	805
Selling, general and administrative expenses	(27,006)	(25,051)	(26,924)
Other operating expenses	(129)	(770)	(1,445)
Operating profit /(loss)	7,557	(649)	8,684
Finance costs	(744)	(1,012)	(1,378)
Finance income	320	506	482
Share of loss of associates	(1)	(3)	(3)
Exchange (loss)/gain	(579)	1,550	1,741
Other income	1,173	717	1,817
Other expense	(1)	(3)	(11)
Profit before tax	7,725	1,106	11,332
Income tax expense	(4,016)	(2,057)	(3,886)
Profit/(Loss) for the year	3,709	(951)	7,446
Attributable to:
Equity holders of the parent	(552)	(1,632)	2,928
Non-controlling interests	4,261	681	4,518
Profit/(Loss) for the year	$ 3,709	$ (951)	$ 7,446
(Loss) /earnings per share
Basic and diluted (loss) / profit for the year attributable to equity holders of the parent	$ (0.04)	$ (0.12)	$ 0.21

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Of Comprehensive Income [Abstract]
Profit /(loss) for the year	$ 3,709	$ (951)	$ 7,446
Other comprehensive income /(loss) to be reclassified to profit or loss in subsequent periods:
Exchange differences on translation of foreign operations, net of tax of $0	5,211	10,677	(4,388)
Exchange differences, total	5,211	10,677	(4,388)
Other comprehensive income/(loss) not to be reclassified to profit or loss in subsequent periods:
Changes in the fair value of equity instruments measured at fair value through other comprehensive income	(1,789)	1,670	(419)
Income tax effect	358	(334)	84
Other comprehensive income from equity instruments measured at fair value, net of tax	(1,431)	1,336	(335)
Re-measuring income/(loss) on defined benefit plans	199	(1,727)	(410)
Income tax effect	(40)	345	82
Defined benefit pension plan, net of tax	159	(1,382)	(328)
Other comprehensive income/(loss) for the year, net of tax	3,939	10,631	(5,051)
Total comprehensive income for the year, net of tax	7,648	9,680	2,395
Attributable to:
Equity holders of the parent	4,006	3,786	(2,038)
Non-controlling interests	3,642	5,894	4,433
Total comprehensive income for the year, net of tax	$ 7,648	$ 9,680	$ 2,395

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Of Comprehensive Income [Abstract]
Income tax effect on exchange differences on translation of foreign operations	$ 0	$ 0	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 52,237	$ 53,673
Trade receivables	82,071	74,077
Other receivables	6,192	6,868
Contract assets	10,245	4,686
Due from related parties	10,982	11,566
Inventories	96,371	85,187
Prepayments	4,055	1,926
Other current assets	1,546	1,521
Total current assets	263,699	239,504
Non-current assets
Financial assets at fair value through other comprehensive income	2,271	4,062
Property, plant and equipment	54,700	41,747
Right of use assets	3,248	3,735
Investment properties	6,378	730
Intangible assets	180	128
Investments in associates	930	935
Deferred tax assets	3,889	3,939
Other non-current assets	2,824	4,131
Total non-current assets	74,420	59,407
Total assets	338,119	298,911
Current liabilities
Interest-bearing loans and borrowings	10,131	11,356
Trade and other payables	27,370	16,879
Due to related parties	10,620	3,284
Financial liabilities at fair value through profit or loss		3
Accruals	21,361	14,437
Current tax liabilities	3,567	2,872
Employee benefit liabilities	1,950	1,888
Lease liabilities	551	574
Other current liabilities	7,826	2,356
Total current liabilities	83,376	53,649
Non-current liabilities
Interest-bearing loans and borrowings	3,650
Employee benefit liabilities	10,027	10,434
Lease liabilities	1,783	2,254
Deferred tax liabilities	4,408	4,139
Total non-current liabilities	19,868	16,827
Total liabilities	103,244	70,476
Equity
Issued capital	138	138
Additional paid-in capital	110,416	110,416
Treasury shares	(38)	(38)
Retained earnings	52,832	53,384
Other components of equity	(5,488)	(10,046)
Equity attributable to equity holders of the parent	157,860	153,854
Non-controlling interests	77,015	74,581
Total equity	234,875	228,435
Total liabilities and equity	$ 338,119	$ 298,911

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Issued capital [Member]	Additional paid-in capital [Member]	Treasury shares [Member]	Retained earnings [Member]	Re-measurement of defined benefit plans [Member]	Financial assets at FVOCI reserve [Member]	Foreign currency translation reserve [Member]	Total attributable to the equity holders of the parent [Member]	Non-controlling interests [Member]
Beginning balance at Dec. 31, 2017	$ 222,733	$ 138	$ 110,376	$ (38)	$ 53,194	$ (750)	$ 874	$ (10,622)	$ 153,172	$ 69,561
Profit /(loss) for the year	7,446				2,928				2,928	4,518
Other comprehensive income/(loss)	(5,051)					(167)	(170)	(4,629)	(4,966)	(85)
Total comprehensive income for the year, net of tax	2,395				2,928	(167)	(170)	(4,629)	(2,038)	4,433
Dividend paid	(3,312)				(1,106)				(1,106)	(2,206)
Ending balance at Dec. 31, 2018	221,816	138	110,376	(38)	55,016	(917)	704	(15,251)	150,028	71,788
Profit /(loss) for the year	(951)				(1,632)				(1,632)	681
Other comprehensive income/(loss)	10,631					(704)	680	5,442	5,418	5,213
Total comprehensive income for the year, net of tax	9,680				(1,632)	(704)	680	5,442	3,786	5,894
Dividend paid	(2,763)									(2,763)
Effect from the changes in shareholding percentage in subsidiary	(298)		40						40	(338)
Ending balance at Dec. 31, 2019	228,435	138	110,416	(38)	53,384	(1,621)	1,384	(9,809)	153,854	74,581
Profit /(loss) for the year	3,709				(552)				(552)	4,261
Other comprehensive income/(loss)	3,939					81	(729)	5,206	4,558	(619)
Total comprehensive income for the year, net of tax	7,648				(552)	81	(729)	5,206	4,006	3,642
Dividend paid	(1,208)									(1,208)
Ending balance at Dec. 31, 2020	$ 234,875	$ 138	$ 110,416	$ (38)	$ 52,832	$ (1,540)	$ 655	$ (4,603)	$ 157,860	$ 77,015

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating activities:
Profit before tax	$ 7,725	$ 1,106	$ 11,332
Adjustments to reconcile profit before tax to net cash provided by operating activities:
Depreciation	5,340	5,274	4,936
Impairment of property, plant and equipment	202	546	11
Amortization of prepaid land lease payments	0	0	38
Amortization of intangible assets	62	50	44
Gain on disposal of property, plant and equipment	(239)	(88)	(93)
Adjustment for (gain) loss on fair value of derivatives	(3)	(146)	2
Dividend income	(108)	(109)	(105)
Finance income	(320)	(506)	(482)
Finance costs	744	1,012	1,378
Share of loss of associates	1	3	3
Impairment (reversal of impairment) for trade receivables	124	(122)	570
(Reversal of impairment) impairment for trade receivables for related parties	(11)	0	1
(Reversal of impairment) impairment of other receivable	(80)	30	53
(Write-back of impairment) impairment of inventories	(240)	(322)	1,613
Unrealized foreign exchange difference, net	411	(503)	(742)
Noncash other operating income	(60)	0	0
Changes in operating assets and liabilities
Trade and other receivable, net	(1,899)	16,031	27,993
Contract assets	(5,242)	(3,160)	(1,317)
Inventories	(8,828)	3,166	10,339
Prepayment and other current assets	(1,928)	484	133
Amounts due to/from related parties	2,777	1,177	(1,422)
Other non-current assets	42	(238)	(55)
Trade and other payables, accruals, other current liabilities and other non-current liabilities	19,917	(5,527)	(8,518)
Net cash flows provided by operating activities	18,387	18,158	45,712
Dividend received	108	109	105
Interest received	1,199	457	405
Interest paid	(613)	(894)	(1,216)
Income tax paid	(2,706)	(2,690)	(4,357)
Net cash provided by operating activities	16,375	15,140	40,649
Investing activities:
Purchases of property, plant and equipment	(14,537)	(5,442)	(4,441)
Purchases of intangible assets	(67)	(20)	(67)
Purchases of investment properties	(1,762)	0	0
Purchases of long-term bank deposits	(610)	(272)	(410)
Purchases of short-term bank deposits	(3,617)	(835)	0
Proceeds from disposal of property, plant and equipment	297	171	100
Net cash used in by investing activities	(20,296)	(6,398)	(4,818)
Financing activities:
Dividend paid to non-controlling shareholders of subsidiaries	(1,208)	(2,763)	(2,206)
Dividend paid to company's shareholders	0	0	(1,106)
Repayments of borrowings	(5,037)	(19,811)	(25,737)
Repayments of borrowings - related parties	(639)	0	0
Proceeds from borrowings	3,531	5,349	9,517
Proceeds from borrowings - related parties	6,000	0	0
Change in financial lease liabilities	0	0	(46)
Principal elements of lease payments	(586)	(426)	0
Effect from the changes in shareholding percentage in subsidiary	0	(298)	0
Net cash provided by (used in) financing activities	2,061	(17,949)	(19,578)
Effect of exchange rate	424	2,102	(1,568)
Net (decrease) increase in cash and cash equivalents	(1,436)	(7,105)	14,685
Cash and cash equivalents at beginning of year	53,673	60,778	46,093
Cash and cash equivalents at end of year	$ 52,237	$ 53,673	$ 60,778

Principal Activities and Corpor

Principal Activities and Corporate Information	12 Months Ended
Principal Activities and Corporate Information	Dec. 31, 2020
Text Block1 [Abstract]
Principal Activities and Corporate Information	1. Asia Pacific Wire & Cable Corporation Limited (“APWC”), which is a subsidiary of Pacific Electric Wire & Cable Co., Ltd. (“PEWC”), a Taiwanese company, was incorporated as an exempted company in Bermuda on September 19, 1996 under the Companies Act 1981 of Bermuda (as amended) for the purpose of acting as a holding company. APWC is principally engaged in owning operating companies engaged in the power cable, telecommunication cable, enameled wire and electronic cable industry. APWC’s registered office is located at Victoria Place, 5th Floor, 31 Victoria Street, Hamilton HM 10, Bermuda. APWC’s executive business office is presently located in Taipei, Taiwan. APWC’s operating subsidiaries (the “Operating Subsidiaries”) are engaged in the manufacturing and distribution of telecommunications, power cable and enameled wire products in Singapore, Thailand, Australia, the People’s Republic of China (“PRC”) and other markets in the Asia Pacific region. Major customers of the Operating Subsidiaries include government organizations, electric contracting firms, electrical dealers, and wire and cable factories. The Operating Subsidiaries also engage in the distribution of certain wire and cable products manufactured by PEWC and third parties. The Operating Subsidiaries also provides project engineering services in supply, delivery and installation (the “SDI”) of power cable to certain of its customers. Since 1997, APWC has been a U.S. public company with its common shares registered with the Securities and Exchange Commission (the “SEC” or the “Commission”). On April 29, 2011, APWC’s common shares commenced trading on Nasdaq Capital Market tier. On February 15, 2013, APWC’s common shares started trading on the Nasdaq Global Market tier. On July 24, 2020, APWC transferred its listing of common shares to the Nasdaq Capital Market tier because of failing to meet the minimum Market Value of Publicly Held Shares ("MVPHS") requirement to continue listing on the Nasdaq Global Market. PEWC is currently holding 75.5% of the equity of APWC and is APWC’s ultimate parent company Share Capital Repurchase Program APWC’s Board of Directors authorized a share capital repurchase program on August 28, 2012. During 2012 and 2013, APWC repurchased 11,100 shares with total considerations of $38 until APWC suspended the share capital repurchase program as of June 30, 2013. APWC records the value of its common shares held in the treasury at cost. On August 13, 2014, APWC announced that its Board of Directors authorized the future implementation of a share repurchase program of up to $1 million worth of its Common Shares. APWC did not announce a commencement date for that future share repurchase program, and, to date, it has not yet been implemented, and no financial liability has been recognized.

Basis of Preparation

Basis of Preparation	12 Months Ended
Basis of Preparation	Dec. 31, 2020
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Basis of Preparation	2. 2.1 The consolidated financial statements have been prepared on a historical basis except where otherwise disclosed in the accounting policies. The v 2.2 The consolidated financial statements comprise the financial statements of APWC and its subsidiaries (collectively as the “Company”) as of December 31, 2020 and 2019, and the results of operations of the Company for the years ended December 31, 2020, 2019 and 2018. Subsidiaries are fully consolidated from the date of acquisition (the date on which the Company obtains control), and continue to be consolidated until the date that such control ceases. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. All intra-group balances, transactions, unrealized gains and losses and dividends resulting from intra-group transactions are eliminated in full. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated income statements, statements of comprehensive income, statements of changes in equity and balance sheets, respectively. Total comprehensive income (loss) within a subsidiary is attributed to the non-controlling interest even if it results in a deficit balance. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Company loses control over a subsidiary, it: ► Derecognizes the assets (including goodwill) and liabilities of the subsidiary ► Derecognizes the carrying amount of any non-controlling interest ► Derecognizes the cumulative transaction differences recorded in equity ► Recognizes the fair value of the consideration received ► Recognizes the fair value of any investment retained ► Recognizes any surplus or deficit in profit or loss ► Reclassifies the parent’s share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate, as would be required if the Company had directly disposed of the related assets or liability. 2. BASIS OF PREPARATION (continued) 2.2 Basis of consolidation (continued) The subsidiaries of the Company are set out below: Percentage of equity interest Place of incorporation and operations 2020 2019 The British Virgin Islands APWC General Holdings Limited 100 % 100 % PRC (APWC) Holding Ltd. 100 % 100 % Samray Inc. 100 % 100 % Siam (APWC) Holdings Ltd. 100 % 100 % Moon View Ltd. 100 % 100 % Trigent Investment Holdings Limited 100 % 100 % Crown Century Holdings Ltd. 100 % 100 % Singapore Sigma Cable Company (Private) Limited (“Sigma Cable”) 98.30 % 98.30 % Epan Industries Pte Ltd. 98.30 % 98.30 % Singvale Pte Ltd. 100 % 100 % The People’s Republic of China (“PRC”) Ningbo Pacific Cable Co., Ltd. (“Ningbo Pacific”) 97.93 % 97.93 % Shanghai Yayang Electric Co., Ltd. (“SYE”) 68.75 % 68.75 % Pacific Electric Wire & Cable (Shenzhen) Co., Ltd. (“PEWS”) 97.93 % 97.93 % Hong Kong Crown Century Holdings Limited (“CCH (HK)”) 97.93 % 97.93 % Australia Australia Pacific Electric Cable Pty Limited (“APEC”) 98.06 % 98.06 % Thailand Charoong Thai Wire and Cable Public Company Limited (“Charoong Thai”) (i) 50.93 % 50.93 % Siam Pacific Electric Wire & Cable Company Limited (“Siam Pacific”) 50.93 % 50.93 % Double D Cable Company Limited (“Double D”) 50.93 % 50.93 % Hard Lek Limited. 73.98 % 73.98 % APWC (Thailand) Co., Ltd. 99.48 % 99.48 % PEWC (Thailand) Co., Ltd. 99.48 % 99.48 % CTW Beta Co., Ltd. 50.89 % 50.89 % Siam Fiber Optics Co., Ltd. (“SFO”) (ii) 45.84 % 45.84 % Taiwan Asia Pacific New Energy Corporation Limited ("APNEC") (iii) 100.00 % 100.00 % YASHIN Energy Corporation Limited ("YASHIN") (iii) 100.00 % 100.00 % YADING Energy Corporation Limited ("YADING") (iii) 100.00 % 100.00 % 2. BASIS OF PREPARATION (continued) 2.2 Basis of consolidation (continued) (i) Charoong Thai is listed on the Stock Exchange of Thailand and is engaged in the manufacturing of wire and cable products for the power and telecommunications industries in Thailand. (ii) The directors have concluded that the Company controls SFO, even though it holds less than half of the voting rights of this subsidiary. This is because the Company is the largest shareholder with a 50.93% equity interest in Charoong Thai, which held a 90% equity interest of SFO. On October 30, 2019, Charoong Thai acquired additional 30% interest in SFO for a total consideration of THB 9 million, thereby increasing the Company’s interest in SFO from 30.56% to 45.84%. The Company recorded the effect of change in shareholding of the subsidiaries, amounting to $40 under the caption of “Additional paid-in capital” in the consolidated statement of change in equity.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2020
Disclosure Of Summary Of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	The Company has consistently applied the following accounting policies to all periods presented in these consolidated financial statements, except as mentioned otherwise (see also Note 4.1). 3.1 Current versus non-current classification The Company presents assets and liabilities in the balance sheets based on current and non-current classification. An asset is current when it is: Expected to be realized or intended to be sold or consumed in the normal operating cycle; ► Held primarily for the purpose of trading; ► Expected to be realized within twelve months after the reporting period; or ► Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when: It is expected to be settled in a normal operating cycle; ► It is held primarily for the purpose of trading; ► It is due to be settled within twelve months after the reporting period; or ► There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. The Company classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current assets and liabilities. 3.2 Operating profit The operating profit is the profit earned from core business operations, and it does not include any profit earned from investment and the effects of interest and taxes. 3.3 Fair value measurement The Company measures financial instruments at fair value at each balance sheet date. In addition, fair values of financial instruments measured at amortized cost are disclosed in Note 11(d). Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ► In the principal market for the asset or liability, or ► In the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible to by the Company. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.3 Fair value measurement (continued) A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: ► Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities ► Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the assets or liability, either directly or indirectly ► Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. 3.4 Cash and cash equivalents Cash and cash equivalents in the consolidated balance sheet comprise of cash at banks and highly liquid investments with purchased maturities of three months or less, which are subject to an insignificant risk of change in value. For the purpose of the consolidated statements of cash flows, cash and cash equivalents are net of outstanding bank overdrafts as they are considered an integral part of the Company’s cash management. The balance of bank overdraft was nil as of December 31, 2020 and 2019. 3.5 Inventories Inventories are stated at the lower of cost and net realizable value. Cost of manufactured goods is determined on the weighted average basis and, in the case of work in progress and finished goods, comprises direct materials, direct labor and an appropriate proportion of overheads based on the normal operating capacity. Cost of distributed goods is determined on the weighted average basis. Net realizable value is based on estimated selling prices less any estimated costs to be incurred to completion and the estimated cost necessary to make the sale. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.6 Property, plant and equipment Property, plant and equipment is stated at cost, net of accumulated depreciation and any accumulated impairment losses. Such cost includes the cost of replacing part of the property, plant and equipment and borrowing costs for long-term construction projects if the recognition criteria are met. Expenditure incurred after items of property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to profit or loss in the period in which it is incurred. In situations where the recognition criteria are satisfied, the expenditure for a major inspection is capitalized in the carrying amount of the asset as a replacement. When significant parts of property, plant and equipment are required to be replaced at intervals, the Company recognizes such parts as individual assets with specific useful lives and depreciates them accordingly. Spare parts and servicing equipment are usually carried as inventory and recognized in profit or loss as consumed. However, major spare parts and stand-by equipment qualify as property, plant and equipment when an entity expects to use them for more than one year. The present value of the expected cost for the decommissioning of an asset after its use is included in the cost of the respective asset if the recognition criteria for a provision are met. A provision shall be recognized when: (a) an entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. If these conditions are not met, no provision shall be recognized. Depreciation Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: ► Buildings 20-30 years ► Building improvement 3-20 years ► Machinery and equipment 4-20 years ► Motor vehicles 3-10 years ► Office equipment 2-20 years An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognized. The assets’ residual values, useful lives and methods of depreciation are reviewed at each financial year end, and adjusted prospectively, if appropriate. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.6 Property, plant and equipment (continued) Impairment If circumstances arise which indicate assets might be impaired, a review should be undertaken of their cash generating abilities through either use or sales. This review will produce an amount, which should be compared with the asset’s carrying value, and if the carrying value is higher, the difference must be written off as an impairment adjustment in the income statement. Further detailed methodology used for an impairment test is given in Note 3.11 - Impairment of non-financial assets. 3.7 Leases From January 1, 2019 The Company assesses at contract inception whether a contract is, or contains, a lease. That is, the Company assesses whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company as a lessee The Company, as a lessee, applies a single accounting model to recognize assets and liabilities for all leases, except for the lease term is 12 months or less or the underlying asset has a low value. The Company recognizes lease liabilities to make lease payment and right-of-use assets representing the right to use the underlying assets. (i) Right-of-use assets The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payment made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: ► 2 to 37 years ► 2 to 3 years ► 1 to 3 years ► 5 years If the ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policies Note 3.11 impairment of non-financial assets. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3. 7 Leases (continued) (ii) Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payment to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payment) or a change in the assessment of an option to purchase the underlying asset. (iii) Short-term leases and leases of low-value assets The Company applies the short-term lease recognition exemption to its short-term leases. It also applies the lease of low-value assets recognition exemption to its leases that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognized as expense on a straight-line basis over the lease term. The Company as a lessor Leases for which the Company is a lessor are classified each of its leases as either an operating lease or finance lease. Finance lease Whenever the terms of the lease transfer substantially all the risks and rewards incidental to ownership of an underlying asset, the lease is classified as a finance lease. Amount due from lessees under finance lease are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company’s net investment outstanding in respect of the leases. Operating lease Leases in which the Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. Rental income arising is accounted for on a straight-line basis over the lease terms and is included in revenue in the consolidated income statements due to its operating nature. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents are recognized as revenue in the period in which they are earned. Property (land and/or a building, or part of a building) subject to an operating lease shall be recognized as an investment property. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3. 7 Leases (continued) Prior to January 1, 2019 The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. The arrangement is assessed for whether fulfillment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement. Finance leases Finance leases that transfer substantially all the risks and benefits incidental to ownership of the leased item to the Company, are capitalized at the commencement of the lease at the fair value of the leased property or, if lower, at the present value of the minimum lease payments. Lease payments are apportioned between the finance charges and reduction of the lease liability to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are recognized in finance costs in the income statement. A leased asset is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. Operating leases Operating lease payments are recognized as an operating expense in the income statement on a straight-line basis over the lease term. Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognized on the straight-line basis over the lease terms. The prepaid land lease payments are presented as current or non-current assets on the face of balance sheet, depending on the amount to be recognized less or more than twelve months after the reporting period. 3.8 Borrowing costs Borrowing costs are required to be capitalized as part of the cost of the asset if they are directly attributable to the acquisition, construction or productions of a qualifying asset (whether or not the funds have been borrowed specifically). All other borrowing costs are recognized as an expense in the period in which they are incurred. A qualifying asset is an asset that necessarily takes a substantial period to get ready for its intended use or sale. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.8 Borrowing costs (continued) Borrowing costs include: ► interest expense calculated using the effective interest method; ► finance charges in respect of lease liabilities; and ► exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs. Exchange differences are generally regarded as borrowing costs only to the extent that the combined borrowing costs, including exchange differences, approximate the amount of borrowing costs on functional currency equivalent borrowings. For specific borrowings, the borrowing costs eligible for capitalization are the actual borrowing costs incurred related to funds that are borrowed specifically to obtain a qualifying asset less any investment income earned on the temporary investment of those borrowings. For general borrowings, the capitalization rate applied to borrowing costs on the consolidation level will be based on cash management strategy, which might be the weighted average of the group borrowings outstanding during the period. 3.9 Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation (including property under construction for such purposes). Investment properties are measured initially at cost, including transaction costs. Subsequent to initial recognition, investment properties are carried at historical cost less provisions for depreciation and impairment. Additional costs incurred subsequent to the acquisition of an asset increase the carrying amount of the asset or recognized as a separate asset if it is probable that future economic benefits associated with the assets will flow into the Company and the cost of an asset can be measured reliably. Routine maintenance and repairs are expensed as incurred. While land is not depreciated, all other investment property is depreciated based on the respective assets estimated useful lives ranging from 20 to 40 years using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An investment property is derecognized upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from the disposal. Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in income or loss in the period in which the property is derecognized. International Accounting Standards (“IAS”) 40 requires disclosures about the fair value of any investment property recorded at cost. See Note 17 – Investment Properties. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.10 Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. (i) Financial assets Classification and measurement Except for certain trade receivables, the company initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs directly attributable to the acquisition or issue of the financial asset. Financial instruments are subsequently measured at amortized cost, fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVPL). The classification is based on two criteria: the objective of the company’s business model for managing the assets; and whether the instruments’ contractual cash flows represent ‘solely payments of principal and interest’ on the principal amount outstanding (the ‘SPPI criterion’). The classification and measurement of financial assets is as follows: ► Debt instruments at amortized cost Financial assets meeting both conditions: (i) held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and (ii) the contractual terms of the financial assets give arise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding, are measured subsequent to initial recognition at amortized cost. The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using the effective interest rate (“EIR”) method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. Interest income, foreign exchange gains and losses, and any impairment charges for such instruments are recognized in profit or loss. The Company’s financial assets at amortized costs include cash and cash equivalents, trade receivables, other receivable, and the receivable from related party. ► Debt instruments at FVOCI with gains or losses recycled to profit or loss on derecognition Financial assets that are held within a business model whose objective is to hold financial assets in order to both collecting contractual cash flows and selling financial assets, and that the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Interest income, foreign exchange gains and losses, and any impairment charges on such instruments are recognized in profit or loss. All other fair value gains and losses are recognized in OCI. On disposal of these debt instruments, any related balance with FVOCI reserve is reclassified to profit or loss. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.10 Financial instruments (continued) (i) Financial assets (continued) ► Equity instruments designated at FVOCI with no recycling of gains or losses on derecognition These instruments are undertakings in which the Company does not have significant influence or control, generally evidenced by ownership of less than 20% of the voting rights. The Company designates these investments on an instrument by instrument basis as equity securities at FVOCI because they represent investments held for long term strategic purposes. Investments in equity instruments at FVOCI are initially measured at fair value plus transaction costs. Subsequently, they are measured at fair value with gains and losses arising from changes in fair value recognized in OCI. These investments are not subject to impairment testing and upon disposal, the cumulative gain or loss in OCI is not reclassified to profit or loss on disposal. Dividends from such investments continue to be recognized in profit or loss when the Company’s right to receive payments is established. The Company elected to classify irrevocably its non-listed equity investments under this category. ► Financial assets at fair value through profit or loss (FVPL) Assets that do not meet the criteria for amortized cost or FVOCI are measured at FVPL. A gain or loss on a debt instrument that is subsequently measured at FVPL is recognized in profit or loss in the period in which it arises. Even if an instrument meets the two requirements to be measured at amortized cost or FVOCI, the Company may, at initial recognition, irrevocably designate a financial asset as measured at FVPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency. Changes in the fair value of financial assets at FVPL are recognized in the statement of profit or loss as applicable. Reclassification When, and only, the Company changes its business model for managing financial assets it shall reclassify all affected financial assets according to the classification and measurement criteria discussed earlier. If the Company reclassifies financial assets, it shall apply the reclassification prospectively from the reclassification date and shall not restate any previously recognized gains, losses (including impairment gains or losses) or interest. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.10 Financial instruments (continued) (i) Financial assets (continued) Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e. removed from the Company’s consolidated balance sheet) when and only when: (a) the rights to receive cash flows from the asset have expired, or (b) the Company has transferred its rights to receive cash flows from the asset, or has assumed an obligation to pay the received cash flows in full without material delay to one or more recipients under a “pass-through” arrangement; and either (i) the Company has transferred substantially all the risks and rewards of the asset, or (ii) the Company has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. When the Company has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates the extent to which, it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the asset and has not transferred the control of the assets, the Company continues to recognize the transferred asset to the extent of its continuing involvement. In that case, the Company also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Company has retained. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Company could be required to repay (“the guarantee amount”). (ii) Financial liabilities Classification and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial liabilities are recognized initially at fair value and, net of directly attributable transaction costs in the case of loans and borrowings. The Company’s financial liabilities include trade and other payables, bank overdrafts and interest-being loans and borrowings. These financial liabilities represent liabilities for goods and services provided to the Company and refund liabilities arising from contracts with customers. Trade payable are non-interest bearing and are normally settled on 60-day terms. The refund liabilities are rebate and discounts for the sale of goods to external customers in the ordinary course of the Company’s activities. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognized initially at fair value and subsequently measured at amortized cost using the EIR method. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the EIR amortization process. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.10 Financial instruments (continued) (ii) Financial liabilities (continued) Classification and measurement (continued) Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as finance costs in the income statement. Derecognition A financial liability is derecognized when the obligation under the liability is discharged, cancelled, or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the income statement. (iii) Foreign currency forward contracts Non-hedging derivatives are initially recognized at fair value on the date a derivative contract is entered into and recorded as financial assets or financial liabilities at fair value through profit or loss. They are subsequently re-measured at fair value, and the gains or losses are recognized in profit or loss. (iv) Impairment of financial instruments The following financial instruments are included within the scope of the impairment requirements in IFRS 9 Financial Instruments: (a) Financial assets measured at amortized cost; (b) Financial assets mandatorily measured at FVOCI; (c) Loan commitments when there is a present obligation to extend credit (except where these are measured at FVPL); (d) Financial guarantee contracts to which IFRS 9 is applied (except those measured at FVPL); (e) Lease receivables within the scope of IFRS 16 Leases from January 1, 2019 and IAS 17 prior to January 1, 2019. (f) Contract assets within the scope of IFRS 15 Revenue from Contracts with Customers. From January 1, 2018, the Company assesses on a forward looking basis the expected credit losses (ECLs) associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. With the exception of purchased or originated credit impaired financial assets, ECLs are required to be measured through a loss allowance at an amount equal to: (a) credit risk has not increased significantly since initial recognition – recognize 12-month ECLs , and recognize interest on a gross basis; or (b) credit risk has increased significantly since initial recognition – recognize lifetime ECL, and recognize interest on a gross basis. A loss allowance for full lifetime ECLs is required for contract assets or trade receivables that do not constitute a financing transaction in accordance with IFRS 15. The Company may select its accounting policy for contract assets and trade receivables, containing a significant financing component and lease receivables to measure the loss allowance at an amount equal to lifetime ECLs. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.10 Financial instruments (continued) For trade receivables and contract assets, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, see Note 12(c) for further details. The Company recognizes in profit or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. (v) Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if when the following conditions are met: (i) there is a currently enforceable legal right to offset the recognized amounts; and (ii) there is an intention to settle on a net basis, to realize the assets and settle the liabilities simultaneously. (vi) Fair value of financial instruments The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations (bid price for long positions and ask price for short positions), without any deduction for transaction costs. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation techniques. Such techniques may include: ► Recent arm’s length market transactions ► Current fair value of another instrument that is substantially the same ► A discounted cash flow analysis or other valuation models 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.11 Impairment of non-financial assets The Company assesses, at each reporting date, whether there is an indicati

New Standards and Interpretatio

New Standards and Interpretations	12 Months Ended
New Standards and Interpretations	Dec. 31, 2020
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
New Standards and Interpretations	4. 4.1 Recently applied accounting pronouncements (a) New and amended standard applied effective in 2019 The Company has initially applied IFRS 16 from January 1, 2019. The nature and effect of the changes as a result of application of the new accounting standard is described below. IFRS 16 Leases IFRS 16 supersedes IAS 17, Leases The Company applied IFRS 16 initially on January 1, 2019 using the modified retrospective method. In accordance with the IFRS 16 transition guidance, the cumulative effect of adopting the new standard is recognized as an adjustment to the opening balance of retained earnings at January 1, 2019, with no restatement of comparative information. Upon the application of IFRS 16 on January 1, 2019, the Company applied the following practical expedients permitted by the standard: ► the use of a single discount rate to a portfolio of leases with reasonably similar characteristics ► the accounting for operating leases with a remaining lease term of less than 12 months as at January 1, 2019 as short-term leases ► the exclusion of initial direct costs for the measurement of the right-of-use asset at the date of initial application, and ► the use of hindsight in determining the lease term where the contract contains options to extend or terminate the lease. 4. NEW STANDARDS AND INTERPRETATIONS (continued) 4.1 Recently applied accounting pronouncements (continued) (a) New and amended standard applied effective in 2019 (continued) The significant effects of adopting the IFRS 16 as of January 1, 2019 are summarized as below: Affected items of consolidated balance sheet As of December 31, 2018 Effect of application of new standards As of January 1, 2019 Remarks US$’000 US$’000 US$’000 Assets Prepayments 1,140 (59 ) 1,081 B Lease assets* 66 (66 ) — A Right-of-use assets — 3,801 3,801 A, B, C Prepaid land lease payments 978 (978 ) — B Total affected assets 2,184 2,698 4,882 Liabilities Financial lease liabilities - current 44 362 406 C Financial lease liabilities - non-current 46 2,336 2,382 C Total affected liabilities 90 2,698 2,788 * included in the line "Property, plant and equipment" in the balance sheet A. B. C. The Company recognized right-of-use assets and lease liabilities for those leases previously classified as operating leases under IAS 17, except for short-term leases and leases of low-value asset. The Company recognized right-of-use assets based on the amount equal to the lease liabilities. Lease liabilities were recognized based on the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate at January 1, 2019. Additionally, operating cash flows increased and financing cash flows decreased by $354 for the year ended December 31, 2019 as repayments on the principal portion of non-finance lease liabilities were classified as cash flows from financing activities for the year ended December 31, 2019, where previously it was classified as operating cash flows. 4. NEW STANDARDS AND INTERPRETATIONS (continued) 4.1 Recently applied accounting pronouncements (continued) (a) New and amended standard applied effective in 2019 (continued) Reconciliation of IAS 17 non-cancelled operating lease commitment to IFRS 16 lease liability: 2019 US$’000 Operating lease commitments disclosed as at December 31, 2018 3,263 Add: finance lease liabilities recognized as at December 31, 2018 90 Discounted using the incremental borrowing rate at January 1, 2019 (380 ) Recognition exemption for: Short-term leases (169 ) Leases of low-value assets (16 ) Lease liabilities recognized as at January 1, 2019 2,788 As of January 1, 2019, the weighted average discount rate was 3.48%. 4.2 New accounting pronouncements not effective The standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Company’s financial statements are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. Sales or contribution of assets between an investor and its associate or joint venture-Amendments to IFRS 10 and IAS 28 In September 2014, the IASB issued amendments to IFRS 10, Consolidated Financial Statements Investments in Associates and Joint Ventures Sales or Contribution of Assets between an Investor and its Associate or Joint Ventures. The Company does not expect the amendments to have an impact on its consolidated financial statements. Classification of liabilities as current or non-current: Amendments to IAS 1 On January 23, 2020, the IASB issued a narrow-scope amendment to IAS 1 to clarify that liabilities are classified as either current or non-current, depending on the rights that exist at the end of the reporting period. They: ► clarify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting date and align the wording in all affected paragraphs to refer to the "right" to defer settlement by at least twelve months and make explicit that only rights in place "at the end of the reporting period" should affect the classification of a liability; ► clarify that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability; and make clear that settlement refers to the transfer to the counterparty of cash, equity instruments, other assets or services. 4. 4.2 New The amendments are effective for annual reporting periods beginning on or after January 1, 2023 and are to be applied retrospectively. Earlier application is permitted. The amendment could affect the classification of liabilities, particularly for previously considered management’s intention to determine classification and for some liabilities that can be converted into equity. The Company is based on the contractual arrangement in place at the reporting date for the classification, thus, the Company does not expect the amendment to have an impact on its consolidated financial statements. Reference to the conceptual framework: Amendments to IFRS 3 On May 14, 2020, the IASB issued amendments to IFRS 3, Business Combinations – Reference to the Conceptual Framework Conceptual Framework Framework Provision Contingent Liabilities and Contingent Assets and Interpretation 21 Levies. Conceptual Framework The Company does not expect the amendments to have an impact on its consolidated financial statements. Property, plant and equipment: proceeds before intended use – Amendments to IAS 16 On May 14, 2020, the IASB issued Property, Plant and Equipment: Proceeds before Intended Use The amendments are effective for annual reporting periods beginning on or after January 1, 2022 and are to be applied retrospectively. Earlier application is permitted. An entity applies the amendments retrospectively only to items of property, plant and equipment that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after the beginning of the earliest period presented in the financial statements in which the entity first applies the amendments. The Company does not expect the amendments to have an impact on its consolidated financial statements. . Onerous contracts – Amendments to IAS 37 On May 14, 2020, the IASB issued amendments to IAS 37 to specify which costs an entity needs to include when assessing whether a contract is onerous or loss-making. The amendments apply a “directly related cost approach”. The costs that related directly to a contract to provide goods or services include both incremental costs and allocation of costs directly related to contract activities. General and administrative costs do not relate directly to a contract and excluded unless they are explicitly chargeable to the counterparty under the contract. The amendments apply to contracts for which the entity has not yet fulfilled all its obligations at the beginning of the annual reporting period in which the entity first applies the amendments. Comparatives are not restated. The amendments are effective for annual reporting periods beginning on or after January 1, 2022. Early application is permitted. 4. 4.2 New The Company will apply these amendments to contacts for which the Company has not yet fulfilled all its obligations at the beginning of the annual reporting period in which it first applies the amendments. Interest rate benchmark reform Phase 2 – Amendments to IFRS 9, IAS 37, IFRS 7, IFRS 4 and IFRS 16 On August 27, 2020, the IASB issued Interest rate benchmark reform Phase 2 – Amendments to IFRS 9, IAS 37, IFRS 7, IFRS 4 and IFRS 16. The Company does not expect the amendments to have a material impact on its consolidated financial statements.

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2020
Disclosure Of Operating Segments [Abstract]
Segment Information	5. 5(a) Each segment engages in business activities which generate revenues and incur expenses. Based upon the information provided to the Company’s chief operating decision maker (“CODM”) to make decisions on resource allocation and operating performance evaluation, the Company has determined that it has three reportable segments. The Company organizes its business segments along reporting lines and has three operating segments, consisting of the North Asia region, the Thailand region and the Rest of the World (“ROW”) region. The Company considers the economic characteristics similarity in determining the reportable segments. As the three operating segments exceed the quantitative thresholds, they are also reportable segments. The accounting policies for segment information, including transactions entered between segments are generally the same as those described in the summary of significant accounting policies. Inter-segment revenues are eliminated upon consolidation and reflected in the “adjustments and eliminations” column. All other adjustments and eliminations are part of detailed reconciliations presented further below. 5(b) Year ended December 31, 2020 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 73,199 143,647 96,718 313,564 — 313,564 Inter-segment — — — — — — Segment operating profit/(loss) 3,087 11,250 (4,492 ) 9,845 (2,973 ) 6,872 Depreciation and amortization(Included depreciation from right of use assets) (796 ) (2,773 ) (1,715 ) (5,284 ) (118 ) (5,402 ) Depreciation from right of use assets (46 ) — (504 ) (550 ) (71 ) (621 ) Impairment of property, plant and equipment — (4 ) (198 ) (202 ) — (202 ) Interest income 94 192 33 319 1 320 Interest expense (178 ) (105 ) (257 ) (540 ) (75 ) (615 ) Income tax (expense)/benefit (791 ) (2,344 ) (714 ) (3,849 ) (167 ) (4,016 ) Other disclosures Capital expenditure 3,763 10,674 167 14,604 — 14,604 5. SEGMENT INFORMATION (continued) 5(b) Information about reportable segments (continued) Year ended December 31, 2019 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 76,575 172,379 89,206 338,160 — 338,160 Inter-segment — 6 — 6 (6 ) — Segment operating profit/(loss) 1,237 3,042 (1,659 ) 2,620 (2,884 ) (264 ) Depreciation and amortization(Included depreciation from right of use assets) (811 ) (2,842 ) (1,613 ) (5,266 ) (58 ) (5,324 ) Depreciation from right of use assets (44 ) — (441 ) (485 ) (22 ) (507 ) Impairment of property, plant and equipment (549 ) 3 — (546 ) — (546 ) Interest income 57 403 45 505 1 506 Interest expense (239 ) (481 ) (102 ) (822 ) (23 ) (845 ) Income tax (expense)/benefit (561 ) (1,235 ) 105 (1,691 ) (366 ) (2,057 ) Other disclosures Capital expenditure 552 4,590 242 5,384 78 5,462 Year ended December 31, 2018 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 103,647 213,424 108,869 425,940 — 425,940 Inter-segment 4,076 392 6,308 10,776 (10,776 ) — Segment operating profit/(loss) 5,234 9,539 (2,306 ) 12,467 (3,143 ) 9,324 Depreciation and amortization (829 ) (2,836 ) (1,333 ) (4,998 ) (20 ) (5,018 ) Impairment of property, plant and equipment — (11 ) — (11 ) — (11 ) Interest income 117 611 42 770 (288 ) 482 Interest expense (397 ) (748 ) (34 ) (1,179 ) (21 ) (1,200 ) Income tax (expense)/benefit (1,212 ) (2,152 ) 384 (2,980 ) (906 ) (3,886 ) Other disclosures Capital expenditure 1,188 2,859 451 4,498 10 4,508 Adjustments and eliminations Corporate expenses, gain on disposal of investment, and share of gain (loss) of associates are not allocated to individual segments as the underlying instruments are managed on a group basis. 5. SEGMENT INFORMATION (continued) 5(c) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Segment operating profit 9,845 2,620 12,467 Corporate expenses adjustments and eliminations (2,973 ) (2,884 ) (3,143 ) 6,872 (264 ) 9,324 Other operating income 814 385 805 Other operating expenses (129 ) (770 ) (1,445 ) Operating profit 7,557 (649 ) 8,684 Finance costs (744 ) (1,012 ) (1,378 ) Finance income 320 506 482 Share of loss of associates (1 ) (3 ) (3 ) Exchange (loss)/gain (579 ) 1,550 1,741 Other income 1,173 717 1,817 Other expense (1 ) (3 ) (11 ) Profit before tax 7,725 1,106 11,332 5(d) Corporate adjustments North Asia Thailand ROW Total segments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Total assets 52,436 173,967 100,823 327,226 10,893 338,119 Total liabilities 12,647 29,911 47,132 89,690 13,554 103,244 As of December 31, 2019 Total assets 49,379 165,579 76,618 291,576 7,335 298,911 Total liabilities 14,212 26,706 21,834 62,752 7,724 70,476 Reconciliation of assets: As of December 31, 2020 2019 US$’000 US$’000 Segment operating assets 327,226 291,576 Corporate and other assets 6,074 2,466 Investment in associates 930 935 Deferred tax assets 3,889 3,939 Inter-segment elimination — (5 ) Total assets 338,119 298,911 5. SEGMENT INFORMATION (continued) 5(d) Reconciliation of liabilities: As of December 31, 2020 2019 US$’000 US$’000 Segment operating liabilities 89,690 62,752 Corporate liabilities 9,146 3,591 Deferred tax liabilities 4,408 4,139 Inter-segment elimination — (6 ) Total liabilities 103,244 70,476 5(d-1) Corporate adjustments North Asia Thailand ROW Total segments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2019 Assets — — 2,506 2,506 192 2,698 Liabilities — — 2,552 2,552 205 2,757 5(e) (i) Revenue from external customers is summarized as the following major categories: Year ended December 31, 2020 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 48,851 78,779 127,630 — 127,630 Enamel 73,179 57,971 — 131,150 — 131,150 Fabrication — 33,101 — 33,101 — 33,101 Others* 20 3,724 17,939 21,683 — 21,683 73,199 143,647 96,718 313,564 — 313,564 Timing of revenue recognition At a point in time 73,199 143,463 86,050 302,712 — 302,712 Over time — 184 10,668 10,852 — 10,852 73,199 143,647 96,718 313,564 — 313,564 * include revenues from SDI service contracts (which amounted to US$15.6 million in 2020), and sale of other wires and cables products. 5. SEGMENT INFORMATION (continued) 5(e) Disaggregated revenues and geographical information (i)Revenue from external customers is summarized as the following major categories (continued): Year ended December 31, 2019 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 49,493 78,686 128,179 — 128,179 Enamel 76,575 102,997 — 179,572 — 179,572 Others* — 19,889 10,520 30,409 — 30,409 76,575 172,379 89,206 338,160 — 338,160 Timing of revenue recognition At a point in time 76,575 172,031 82,584 331,190 — 331,190 Over time — 348 6,622 6,970 — 6,970 76,575 172,379 89,206 338,160 — 338,160 * include revenues from SDI service contracts (which amounted to US$7.6 million in 2019), fabrication service contracts, and sale of other wires and cables products. Year ended December 31, 2018 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 64,771 92,130 156,901 — 156,901 Enamel 103,647 114,247 — 217,894 — 217,894 Others* — 34,406 16,739 51,145 — 51,145 103,647 213,424 108,869 425,940 — 425,940 Timing of revenue recognition At a point in time 103,647 213,212 92,133 408,992 — 408,992 Over time — 212 16,736 16,948 — 16,948 103,647 213,424 108,869 425,940 — 425,940 * include revenues from SDI service contracts (which amounted to US$16.7 million in 2018), fabrication service contracts, and sale of other wires and cables products. 5. SEGMENT INFORMATION (continued) 5(e) Disaggregated revenues and geographical information (continued) (ii) Revenue from external customers is attributed to individual countries based on the customer’s country of domicile and is summarized as follows: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenues from external customers Thailand 128,868 116,160 154,207 Singapore 44,477 46,218 63,781 Australia 45,161 34,447 37,594 China 77,411 81,813 111,917 India 2,860 36,121 45,008 Southeast Asia 14,774 23,390 13,339 Northeast Asia 13 11 94 313,564 338,160 425,940 Countries in the Southeast Asia region include Cambodia, Vietnam, Indonesia, Brunei, Laos, Malaysia and Myanmar; countries in the Northeast Asia region include Japan and South Korea. Major customer information Revenue from one customer in the Thailand region amounted to $33,494 in 2020 and $23,118 in 2019 represented 10.68% and 6.84% of 2020 and 2019 consolidated revenue. Revenue from another customer in the ROW region amounted to $37,197 in 2018 represented 8.73% of 2018 consolidated revenue, respectively. 5(f) Non-current assets information The total non-current assets other than financial instruments and deferred tax assets broken down by the country of domicile are summarized as follow: As of December 31, 2020 2019 US$’000 US$’000 Non-current assets by country: Thailand 41,232 32,723 Singapore 6,620 7,869 China 9,354 5,661 Australia 8,006 2,661 Other 173 290 Total non-current assets 65,385 49,204

Material Partly-Owned Subsidiar

Material Partly-Owned Subsidiaries	12 Months Ended
Material Partly-Owned Subsidiaries	Dec. 31, 2020
Text Block1 [Abstract]
Material Partly-Owned Subsidiaries	6. 6(a) The Company has subsidiaries with material non-controlling interests (“NCI”). Information regarding the subsidiaries is as follows: Proportion of equity interest held by NCI: Country of incorporation As of December 31, Name and operation 2020 2019 Charoong Thai and its subsidiaries (“CTW Consolidated”) Thailand 49.07% 49.07% SYE China 31.25% 31.25% From the Company perspective, SYE is considered an entity with material non-controlling interests and should be separated from CTW Consolidated. 6(b) The summarized financial information of the subsidiaries is provided below. This information is based on amounts before inter-company eliminations: Summarized statements of comprehensive income CTW consolidated For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenue 143,647 172,385 213,424 Profit before tax 11,793 4,352 11,736 Income tax expense (2,344 ) (1,235 ) (2,150 ) Profit for the year 9,449 3,117 9,586 Other comprehensive (loss)/income (1,406 ) 9,194 3,965 Total comprehensive income 8,043 12,311 13,551 Profit attributable to non-controlling interests 4,631 1,378 4,509 Dividends paid to non-controlling interests 1,228 2,763 2,181 Summarized statements of comprehensive income SYE For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenue 6,291 20,743 33,790 Loss before tax (1,161 ) (2,272 ) (837 ) Income tax expense — — — Loss for the year (1,161 ) (2,272 ) (837 ) Other comprehensive income/(loss) 84 (46 ) (255 ) Total comprehensive loss (1,077 ) (2,318 ) (1,092 ) Loss attributable to non-controlling interests (363 ) (710 ) (262 ) Dividends paid to non-controlling interests — — — 6. MATERIAL PARTLY-OWNED SUBSIDIARIES (continued) 6(b) Summarized financial information about the subsidiaries Summarized balance sheets CTW consolidated SYE As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 Current assets 128,534 127,539 3,336 9,038 Non-current assets 56,596 49,009 1,406 1,385 Current liabilities (18,815 ) (15,350 ) (3,635 ) (8,239 ) Non-current liabilities (11,097 ) (11,358 ) — — Total equity 155,218 149,840 1,107 2,184 Equity attributable to: Equity holders of the parent 78,961 76,216 761 1,502 Non-controlling interests 76,257 73,624 346 682 Summarized cash flow information CTW consolidated For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Operating 19,713 10,776 38,784 Investing (10,952 ) 2,319 (9,137 ) Financing (5,118 ) (20,260 ) (12,585 ) Effect of changes in exchange rate on cash (87 ) 2,376 (102 ) Net increase (decrease) in cash and cash equivalents 3,556 (4,789 ) 16,960 Summarized cash flow information SYE For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Operating (1,844 ) 5,135 3,648 Investing 278 (165 ) (277 ) Financing (769 ) (1,847 ) (4,005 ) Effect of changes in exchange rate on cash 98 (28 ) (34 ) Net (decrease) increase in cash and cash equivalents (2,237 ) 3,095 (668 )

Income and Expenses Items

Income and Expenses Items	12 Months Ended
Income and Expenses Items	Dec. 31, 2020
Text Block1 [Abstract]
Income and Expenses Items	7. For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Gain on disposal of property, plant, and equipment 239 88 93 Rental income 199 89 99 Reversal of allowance for other receivable 80 — — Reversal of allowance for trade receivables for related parties 11 — — Reversal of allowance for trade receivable — 122 — Reversal of allowance for foreseeable loss — — 507 Other operating income – others 285 86 106 Total other operating income 814 385 805 For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Allowance for trade receivables 124 — 570 Impairment of property, plant, and equipment 4 546 11 Allowance for foreseeable loss — 193 — Allowance for other receivable — 30 53 Allowance for trade receivables for related parties — — 1 Other operating expenses – others 1 1 810 Total other operating expenses 129 770 1,445 For the year ended December 31, 2018, the Company recognized other operating expenses – others, which amounted to $749, due to a write-off of other current assets. 7. INCOME AND EXPENSES ITEMS (continued) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest on debts and borrowings 536 754 1,196 Interest on leases liabilities 79 91 4 Total interest expenses 615 845 1,200 Banking charges 129 167 178 Total finance costs 744 1,012 1,378 For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest income 320 506 482 Total finance income 320 506 482 For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Government grants 973 425 106 Dividend income 108 109 105 Net gain on financial instruments 3 146 — Other income 89 37 1,606 Total other income 1,173 717 1,817 Other Income for the year ended December 31, 2018 includes income from discharge of related party liabilities, which amounted to $1,537. Refer to Note 24(b) for related party transactions. The government grants for year 2020 due to the COVID-19 epidemic is US $882K. For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Others 1 3 9 Net loss on financial instruments — — 2 Total other expenses 1 3 11 7. INCOME AND EXPENSES ITEMS (continued) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Included in cost of sales: Depreciation – tangible assets 3,893 4,089 4,162 Depreciation – right of use assets 121 135 — Amortization – intangible assets 19 10 9 Operating lease expenses 2 3 16 Included in selling expenses: Depreciation – tangible assets 92 93 141 Depreciation – right of use assets 113 112 — Amortization – intangible assets 1 1 1 Operating lease expenses 1 1 184 Included in general and administrative expenses: Depreciation – tangible assets 590 552 598 Depreciation – right of use assets 387 260 — Amortization – intangible assets 42 39 34 Amortization – prepaid land lease payment — — 38 Depreciation – investment property 144 33 35 Operating lease expenses 14 170 200 5,419 5,498 5,418 For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Included in cost of sales: Wages and salaries 13,065 14,429 13,674 Labor and health insurance costs 71 126 162 Pension costs 736 994 890 Other employment benefits 702 816 892 Included in selling expenses: Wages and salaries 3,557 3,495 3,685 Labor and health insurance costs 7 12 14 Pension costs 300 330 324 Other employment benefits 14 50 68 Included in general and administrative expenses: Wages and salaries 8,861 8,117 8,818 Labor and health insurance costs 89 85 224 Pension costs 640 757 671 Director fees 1,065 640 1,046 Other employment benefits 186 286 325 Total employee benefits expenses 29,293 30,137 30,793 The accrued compensation and retirement benefits for expatriates were included in employee benefits expenses and in accruals.

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2020
Major Components Of Tax Expense Income [Abstract]
Income Tax	8. Under current Bermuda law, APWC is not subject to tax on income or capital gains, nor is withholding tax of Bermuda imposed upon payments of dividends by APWC to its shareholders. APWC’s investments in the Operating Subsidiaries are held through subsidiaries incorporated in the British Virgin Islands (“BVI”). Under current BVI law, dividends from the BVI subsidiaries’ investments are not subject to income taxes and no withholding tax is imposed on payments of dividends by the BVI subsidiaries to APWC. The Operating Subsidiaries and equity investees are governed by the income tax laws of Singapore, Thailand, Australia and the PRC. The corporate income tax rate in Singapore was 17% for each of the three years ended December 31, 2020, and there is no withholding tax on dividends applicable to the Company. For Thailand, the statutory corporate income tax rate was 20% for each of the three years ended December 31, 2020 and a withholding tax of 10% is levied on dividends received by the Company. Charoong Thai is listed on Stock Exchange of Thailand (“SET”). In Australia, the corporate income tax rate was 30% for 2017/2018, 2018/2019 and 2019/2020 tax years. The applicable corporate income tax rate for the subsidiaries in the PRC was 25% for each of the three years ended December 31, 2020. Dividends received from the Operating Subsidiaries and equity investees may be subjected to withholding taxes. Under the current Singapore corporate tax system, dividends paid by a Singapore resident company is tax exempt, and is not subject to withholding taxes. In Australia, dividends paid to non-residents are exempt from dividend withholding taxes except when dividends are paid out of profit that is not taxed by Australian income tax (i.e. unfranked dividends). For Thailand, dividends paid by a company to any individual or corporate payee overseas are subject to a withholding tax of 10%. Under the Corporate Income Tax Law of the PRC, dividend distribution of profits to foreign investor(s) is subject to withholding tax of 10%. 8. INCOME TAX (continued) The major components of income tax expenses for the years ended December 31, 2020, 2019 and 2018 are: 2020 2019 2018 US$’000 US$’000 US$’000 Consolidated income statements Current income tax: Current income tax charge 3,376 1,699 4,068 Previously unrecognized tax loss used to reduce current income tax (89 ) — (128 ) Adjustments for current income tax of prior years (1 ) (16 ) 1 Total current income tax 3,286 1,683 3,941 Deferred tax expenses/(benefits): Relating to origination and reversal of temporary differences 782 374 243 Relating to change in tax rate — — — Previously unrecognized tax loss used to reduce deferred tax expenses (52 ) — (298 ) Total deferred tax expenses/(benefits) 730 374 (55 ) Income tax expense reported in the income statement 4,016 2,057 3,886 Consolidated statements of comprehensive income Deferred tax related to items recognized in other comprehensive income during the year: Change in the fair value of equity instrument measured at fair value through other comprehensive income Recognized during the year (358 ) 334 (84 ) Effect of change in tax rate — — — Net income (loss) on actuarial gains and losses Recognized during the year 40 (345 ) (82 ) Effect of change in tax rate — — — Income tax benefits charged to other comprehensive (loss) income (318 ) (11 ) (166 ) 8. INCOME TAX (continued) APWC is incorporated in Bermuda, which does not have a statutory tax rate. The provision for income taxes differs based on the tax incurred by the Operating Subsidiaries, in their respective jurisdiction. The Company determines its statutory tax rate based on its major commercial domicile that is its subsidiaries in Thailand. The reconciliation of difference between tax computed at the statutory tax rate and income tax expenses reported in the consolidated income statement is as follows: 2020 2019 2018 US$’000 US$’000 US$’000 Profit before tax 7,725 1,106 11,332 Tax at statutory rate of 20% (2019: 20%; 2018: 20%) 1,545 221 2,266 Foreign income taxed at different rate 1,100 499 697 Expenses not deductible for tax purpose 255 221 (33 ) Utilization of previously unrecognized tax losses (89 ) — (128 ) Tax benefit arising from previously unrecognized tax losses (52 ) — (298 ) Net deferred tax asset not recognized 1,151 949 679 Written-off deferred tax — 218 (4 ) Tax exempt on income (57 ) (144 ) (135 ) Uncertain tax position (273 ) (454 ) 11 Return to provision adjustment (1 ) (16 ) 1 Deferred tax liability arising from undistributed earnings 270 215 578 Withholding tax on dividends 163 355 270 Others 4 (7 ) (18 ) Income tax expense reported in consolidated income statement 4,016 2,057 3,886 8. INCOME TAX (continued) Deferred tax Deferred tax relates to the following: Consolidated balance sheet Consolidated income statement As of December 31, For the year ended Decembers 31, 2020 2019 2020 2019 2018 US$’000 US$’000 US$’000 US$’000 US$’000 Outside basis differences (4,099 ) (3,829 ) 270 215 578 Revaluations of financial assets at fair value through other comprehensive income (322 ) (679 ) — — — Accrued interest income — (181 ) (172 ) 13 12 Unutilized building allowance (net) (12 ) (36 ) (24 ) (98 ) (95 ) Unused tax losses 54 546 481 119 (459 ) Allowance for doubtful accounts 281 245 (21 ) 47 (97 ) Inventory impairment 412 554 137 147 (236 ) Rebates and other accrued liabilities 533 472 (18 ) (46 ) (38 ) Unpaid retirement benefits 1,504 1,553 41 (81 ) (54 ) Deferred revenue and cost of sales 18 23 5 (6 ) (14 ) Actuarial loss 756 796 — — — Unabsorbed depreciation 680 637 9 57 (55 ) Mark-to-Market value of forward contract — — — 28 (28 ) Others (324 ) (301 ) 22 (21 ) 431 Deferred tax expenses / (benefits) 730 374 (55 ) Net deferred tax assets (519 ) (200 ) Reconciliation of deferred tax assets, net 2020 2019 2018 US$’000 US$’000 US$’000 Opening balance as of January 1 (200 ) (6 ) (132 ) Tax (expenses)/benefit during the period recognized in profit or loss (730 ) (374 ) 55 Tax benefit during the period recognized in other comprehensive income 318 11 166 Exchange difference on translation foreign operations 93 169 (95 ) Closing balance as of December 31 (519 ) (200 ) (6 ) The Company offset tax assets and liabilities if and only if it has legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities related to income taxes levied by the same tax authority. 8. INCOME TAX (continued) The Company has available unused net operating losses which arose in Thailand, China, Hong Kong and Singapore as of December 31, 2020, and arose in Thailand, China, Hong Kong, Singapore and Australia as of December 31, 2019, that may be applied against future taxable income and that expire as follows respectively: As of December 31, Year of expiration 2020 2019 US$’000 US$’000 2020 — 3,067 2021 3,905 5,246 2022 2,437 2,216 2023 4,299 4,855 2024 3,226 3,605 2025 1,811 — No expiration 1,620 1,591 17,298 20,580 Deferred tax assets have not been recognized in respect of these losses as they may not be used to offset taxable profits elsewhere in the Company, as they have arisen in subsidiaries that have been loss-making for some time, and there are no other tax planning opportunities or other evidence of recoverability in the near future. The Company did not recognize deferred tax assets of $3,751 (2019: $4,038; 2018: $3,084) in respect of tax losses amounting to $17,028 (2019: $18,422; 2018: $13,698 In addition, the Company did not recognize deferred assets of $1,866 (2019: $1,030 There are no income tax consequences attached to the payment of dividends in 2020 or 2019 by APWC to its shareholders. As of December 31, 2020 and 2019, the Company is subject to taxation in PRC, Australia, Thailand, and Singapore. The Company’s tax years from 2011 and forward are still subject to examination by the tax authorities in various tax jurisdictions. A reconciliation of the beginning and ending amounts of uncertain tax position is as follows: Change in Uncertain Tax Positions 2020 2019 2018 US$’000 US$’000 US$’000 Balance as of January 1 451 674 706 Additions based on tax positions related to the current year — — — Decrease due to lapses in statute of limitations (144 ) (215 ) — Exchange difference 32 (8 ) (32 ) Balance as of December 31 339 451 674 The Company is not expecting there would be any reasonably possible change in the total amounts of uncertain tax position within twelve months of the reporting date. As of December 31, 2020, 2019, and 2018 the amount of uncertain tax position (excluding interest and penalties) included in the consolidated balance sheets that would, if recognized, affect the income tax expenses is $339, $451 and $674, respectively. 8. INCOME TAX (continued) The Company recognized interest expense and penalties related to income tax matters as a component of income tax expense. The amount of related interest and penalties the Company has provided as of the dates listed below were: As of December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Accrued interest on uncertain tax position 597 713 867 Accrued penalties on uncertain tax position 339 384 461 Total accrued interest and penalties on uncertain tax position 936 1,097 1,328 For the years ended December 31, 2020, 2019 and 2018, the Company recognized $61, $81 and $108 in interest and $nil, $nil and $nil in penalty, respectively. For the years ended December 31, 2020, 2019 and 2018, the Company reversed $227, $223 and $nil in interest and $72, $71 and $nil in penalties, respectively, due to lapses in statute of limitations. For the years ended December 31, 2020, 2019 and 2018, the exchange difference $50, $(12) and $ (41) relating to interests, $(27), $(6) and $(25) relating to penalty were included in income tax expenses. The Company considers each uncertain tax positions individually, by first consider whether each position taken in the tax return is probable of being sustained on examination by the taxing authority. It should recognize a liability for each item that is not probable of being sustained. The liability then is measured using a single best estimate of the most likely outcome. The uncertain tax positions presented in the current tax liability is the total liability for uncertain tax positions.

(Loss) Earnings Per Share

(Loss) Earnings Per Share	12 Months Ended
(Loss) Earnings Per Share	Dec. 31, 2020
Earnings Per Share [Abstract]
(Loss) Earnings Per Share	(Loss) earnings per share are calculated by dividing net (loss) profit attributable to equity holders of the parent by the weighted average number of shares outstanding during the year. APWC does not have any dilutive securities. The treasury shares transaction resulted in an immediate reduction in outstanding shares used to calculate the weighted-average common shares outstanding for both basic and diluted (loss) earnings per share. The following table sets forth the computation of basic and diluted earnings attributable to common shareholders per share: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 (except for number of shares and earnings per share) Numerator: Net (loss) profit attributable to APWC from continuing operations (552 ) (1,632 ) 2,928 Net (loss) profit attributable to APWC (552 ) (1,632 ) 2,928 Denominator: Weighted-average common shares outstanding – basic and diluted 13,819,669 13,819,669 13,819,669 (Loss) earnings per share – basic and diluted Continuing operations (0.04 ) (0.12 ) 0.21 Total (loss) earnings per share – basic and diluted (0.04 ) (0.12 ) 0.21 Income from continuing operations attributable to non-controlling interests are $4,261, $681, and $4,518

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
Cash and Cash Equivalents	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	10. As of December 31, 2020 2019 US$’000 US$’000 Cash on hand and cash at banks 52,237 53,673 Term deposits are presented as cash equivalents if they have a maturity of three months or less from the date of acquisition. Other short-term deposits are presented as other receivables if they are pledged, or if they have a maturity over three months from the date of acquisition.

Financial Assets and Financial

Financial Assets and Financial Liabilities	12 Months Ended
Financial Assets and Financial Liabilities	Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Financial Assets and Financial Liabilities	11. As of December 31, 2020 2019 US$’000 US$’000 Financial assets at fair value through other comprehensive income Equity instrument (Note 11(d)) 2,271 4,062 2,271 4,062 Financial liabilities at fair value through profit or loss Foreign exchange forward contracts (Note 11(c)) — 3 — 3 (i) Financial assets and liabilities at fair value through profit or loss Financial assets and liabilities at fair value through profit or loss reflect the changes in fair value of those foreign exchange forward contracts that are not designated in hedge relationships, but are intended to reduce the level of foreign currency risk for expected sales and purchase transactions. (ii) Financial assets at fair value through other comprehensive income - unquoted equity instrument On January 1, 2018, the date of initial application of IFRS 9, the Company elected to reclassify its unquoted equity instrument in Thai Metal Processing Co., Ltd (“TMP”), which is engaged in the fabrication of copper rods, from financial assets – available-for-sale to financial assets at fair value through other comprehensive income due to the investment being hold as a long-term strategic investment and not expected to be sold in the short to medium term. During the years ended December 31, 2020, 2019, and 2018, the Company received dividends of $108, $109, and $105 from TMP, respectively, which were recorded in other income (Note 7(e)) in the consolidated income statements. 11. FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued) Under the line of credit arrangements for short-term debt with the Company’s banks, the Company may borrow up to approximately $264,162 and $287,017 Letters of credit are issued by the Company in the ordinary course of business through major financial institutions as required by certain vendor contracts. As of December 31, 2020 and 2019, the Company had open letters of credit amounting to $18,077 and $15,209, respectively. Liabilities relating to the opened letters of credit are included in current liabilities. Interest bearing loans and borrowings are including current portion $10,131 and $11,356 as of December 31, 2020 and 2019, respectively. As of December 31, 2020 2019 Interest rate Maturity Local currency Interest rate Maturity Local currency % ‘000 US$’000 % ‘000 US$’000 Interest-bearing loans and borrowings Bank loans 3.07 Mar. 2045 AUD$4,883 3,764 — — — — Bank loans 4.50 ~ 4.90 Jun. 2021 RMB$17,800 2,736 5.00 ~ 5.50 Mar. 2020 ~ Sept. 2020 RMB$20,400 2,929 Trust receipt 0.9 ~ 1.0 Mar. 2021 THB$74,176 2,488 1.90 ~ 2.70 Jan. 2020 ~ Jun. 2020 THB$161,018 5,423 Trust receipt 2.32 Apr. 2021 SGD$6,332 4,793 3.05 Feb. 2020 ~ Apr. 2020 SGD$4,042 3,004 Total 13,781 11,356 11. FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued) (i) Commodity price risk The Company purchases copper on an ongoing basis as its operating activities require a continuous supply of copper for manufacturing products. To reduce the exposures to copper shortage, the Company enters into purchase contracts with commitment of monthly minimum purchase at market prices for selected operating units. The majority of these transactions take the form of contracts that are entered into and continue to be held for the purpose of receipt or delivery of the copper based on the Company’s expected purchase, sale or usage requirements. Such purchase commitment contracts are not deemed financial instruments or derivatives. To date, these contract positions have not had a material effect on the Company’s financial position, results of operations, and cash flow. (ii)Foreign currency risk The Company enters into foreign exchange forward contracts with the intention to reduce the foreign exchange risk of expected sales and purchase transactions. These contracts are entered into the periods consistent with foreign currency exposure of the underlying transaction, generally from one to 12 months. These contracts are not designated in hedge relationships, and are measured at fair value through profit or loss. As of December 31, 2020 and 2019, the Company had outstanding forward contracts with notional amounts of $0 million and $(0.9) million, The forward contract balance varies with the expected foreign currency transactions and changes in foreign exchange rate. 2020 2019 Assets Liabilities Assets Liabilities US$’000 US$’000 US$’000 US$’000 Foreign currency forward contracts Fair value — — — 3 11. FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued) Set out below is a comparison of the carrying amounts and fair value of the Company’s financial instruments that are carried in the financial statements: Carrying amount Fair value As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 Financial assets-current Financial assets at amortized cost Cash and cash equivalents 52,237 53,673 52,237 53,673 Trade receivables 82,071 74,077 82,071 74,077 Other receivables 6,192 6,868 6,192 6,868 Due from related parties 10,982 11,566 10,982 11,566 Financial assets-non-current Financial assets at fair value through other comprehensive income 2,271 4,062 2,271 4,062 Financial assets at amortized cost Long-term bank deposits* 1,879 1,246 1,879 1,246 Total 155,632 151,492 155,632 151,492 Financial liabilities-current Liabilities at amortized cost Interest-bearing loans and borrowings 10,131 11,356 10,131 11,356 Trade and other payables 27,370 16,879 27,370 16,879 Due to related parties 10,620 3,284 10,620 3,284 Lease liabilities 551 574 551 574 Financial liabilities at fair value through profit or loss — 3 — 3 Financial liabilities-non-current Liabilities at amortized cost Interest-bearing loans and borrowings 3,650 — 3,650 — Lease liabilities 1,783 2,254 1,783 2,254 Total 54,105 34,350 54,105 34,350 * included in other non-current assets (i) Methods and assumptions used to estimate fair value The fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: ► Cash and cash equivalents, trade receivables, other receivables, due from related parties, trade and other payables, due to related parties, and financial lease liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments. ► Fixed-rate and variable-rate receivables are evaluated by the Company based on parameters such as interest rates, specific country risk factors, individual creditworthiness of the customer and the risk characteristics of the financed project. Based on this evaluation, allowances were provided to account for the expected losses of these receivables. As of December 31, 2020 and 2019, the carrying amounts of such receivables, net of allowances, were not materially different from their calculated fair values. 11. FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued) (i) Methods and assumptions used to estimate fair value (continued) ► Fixed rate long-term bank deposits and fixed rate and variable-rate borrowings are evaluated using discounted cash flows and the market rates or current rates for deposits of similar remaining maturities. ► Fair value e ► Fair value (ii) Description of significant unobservable inputs to valuation Valuation technique Significant unobservable inputs Liquidity discount (2020 and 2019) Sensitivity of the input to fair value 2020 2019 Financial asset Unquoted equity instrument Market Approach Method Liquidity Discount 30% 5% decrease in the discount would increase in fair value by $162 5% decrease in the discount would increase in fair value by $290 The Company estimates the fair value of investment in equity instrument by using the market approach (market comparatives approach). The key in this method is the selection of quoted comparable companies and accommodate adjustments to bring the accounts of different companies into a broadly consistent framework for analysis. Then, select appropriate Indicators of Value. The followings should be taken into account: ► Enterprise Value (EV) versus Market Capitalization; ► Earnings-based: EBITDA +/or EBIT versus Net Earnings +/or Net Cash Flow ► Balance Sheet based: Net Total Assets versus Shareholders Funds Discount for the lack of liquidity to reflect the lesser liquidity of this equity instrument compared with those of its comparable public company peers. The Company assessed the discount for the lack of liquidity to be 30 percent on the basis of relevant studies applicable in the region and industry as well as on the specific facts and circumstances of the equity instrument. The equity instrument’s finance performance is characterized by stable, consistent growth and profitability. The Company believes the liquidity discount of 30% would be appropriate. 11. FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued) (ii) Description of significant unobservable inputs to valuation (continued) The Company carries the equity instrument as financial assets at fair value through other comprehensive income classified as level 3 within the fair value hierarchy. A reconciliation of the beginning and closing balances is summarized below: 2020 2019 US$’000 US$’000 At January 1 4,062 2,332 Re-measurement financial assets to fair value, recognized in other comprehensive income/(loss) (1,789 ) 1,670 Exchange difference on translation (2 ) 60 At December 31 2,271 4,062

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
Trade and Other Receivables	Dec. 31, 2020
Text Block1 [Abstract]
Trade and Other Receivables	12. As of December 31, 2020 2019 US$’000 US$’000 Trade receivables 83,485 75,627 Less: Loss allowances (1,414 ) (1,550 ) Trade receivable, net 82,071 74,077 Other receivables 6,227 6,986 Less: Loss allowances (35 ) (118 ) Other receivable, net 6,192 6,868 12(a) Movement in the loss allowance on trade receivables 2020 2019 US$’000 US$’000 At January 1 1,550 1,657 Charge for the year 227 72 Write-off (339 ) (1 ) Unused amounts reversed (147 ) (194 ) Currency translation adjustment 102 19 Reclassification 21 (3 ) At December 31 1,414 1,550 12. 12(b) Past due Total Current 1-30 days 31-60 days 61-90 days 91-120 days >120 days US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 December 31, 2020 Expected loss rate 1.69% 0.16% 1.23% 2.80% 6.92% 15.91% 66.48% Gross carrying amount - trade receivables 83,485 69,336 9,557 2,751 159 44 1,638 Loss allowances 1,414 112 118 77 11 7 1,089 Trade receivable, net 82,071 69,224 9,439 2,674 148 37 549 December 31, 2019 Expected loss rate 2.05% 0.14% 0.76% 3.75% 9.52% 23.89% 75.97% Gross carrying amount - trade receivables 75,627 59,867 9,979 3,759 294 180 1,548 Loss allowances 1,550 86 76 141 28 43 1,176 Trade receivable, net 74,077 59,781 9,903 3,618 266 137 372 12(c) Accounting policy for impairment of trade receivables The Company applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the Company’s historical credit loss experience, adjusted to reflect current and forward-looking information on general economic conditions affecting the ability of the customers to settle the receivables. 12(d) The Company obtained collateral in respect of doubtful receivables from customers. The collateral takes the form of a lien over the customer’s assets and gives the Company a claim on these assets for the doubtful receivables. In March 2017, a lawsuit was filed by a debtor to rescind the foreclosure that the Company has undertaken on the collateral in Thailand. The Company’s foreclosure prevailed according to the judgement from the Appeal Court on November 28, 2017. The debtor’s petition reached to the Supreme Court on June 19, 2018, and was denied on March 27, 2019. The Company performed a valuation to determine the fair value of the collateral. As of December 31, 2019, the fair value of the collateral was $1,339, which was lower than the amount of the associated delinquent account, and the Company recognized an impairment loss of $30 See Note 27(b) credit risk of trade receivables for discussions on how the Company manages and measures credit quality of trade receivables that are neither past due nor impaired. 12(e) The carrying amounts of other receivables pledged as collateral against credit facilities received from financial institutions are disclosed in Note 27(e)(ii).

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2020
Classes Of Inventories [Abstract]
Inventories	13. As of December 31, 2020 2019 US$’000 US$’000 Raw materials and supplies 23,490 18,578 Work in progress 17,992 18,593 Finished goods 54,889 48,016 Total inventories at the lower of cost and net realizable value 96,371 85,187 Inventories recognized as an expense during the year ended December 31, 2020, 2019 and 2018 amounted to $279,728, $313,695 and $388,079 respectively. For the year ended December 31, 2020 and 2019, the amount of $240 and $322 were credited to cost of sales when the circumstances, such as copper price fluctuation, that caused the net realizable value of inventory to be lower than its cost no longer existed. For the year ended December 31, 2018, the Company recognized allowance for inventory of $1,613

Contract Assets

Contract Assets	12 Months Ended
Contract Assets	Dec. 31, 2020
Contract Assets [Abstract]
Contract Assets	14. 14(a) As of December 31, 2020 2019 US$’000 US$’000 Contract assets - current 10,245 4,686 There were no advances received or retentions on SDI service contracts during the financial years ended December 31, 2020 and 2019. As of January 1, 2019, the balance of receivables from contracts with customers amounted to $1,510. The contract assets balance increased as the Company provided more services and transferred more goods ahead of the agreed payment schedules. The Company mainly conducts its SDI services contract with customers within public sector, and the expected credit loss on contract assets is close to zero. 14(b) The following table shows the aggregate amount of the transaction price allocated to the unsatisfied performance obligations. As of December 31, 2020 2019 US$’000 US$’000 Unsatisfied long-term SDI contracts Expected to be recognized as revenue over 3 years 143,265 156,592

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Abstract]
Property, Plant and Equipment	15. Land Buildings Building improvement Machinery and equipment Motor vehicle and other asset Office equipment Construction in progress Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 6,206 47,890 5,715 96,718 5,780 6,722 1,673 170,704 Effects on initial application of IFRS 16 — — — — (192 ) — — (192 ) Adjusted balance at January 1, 2019 6,206 47,890 5,715 96,718 5,588 6,722 1,673 170,512 Additions — 7 119 292 433 315 2,240 3,406 Disposals — — (4 ) (2,308 ) (524 ) (331 ) — (3,167 ) Transfer — (167 ) 746 1,748 180 139 (2,582 ) 64 Exchange differences 632 2,813 454 7,419 332 247 47 11,944 At December 31, 2019 6,838 50,543 7,030 103,869 6,009 7,092 1,378 182,759 Additions — — 138 239 265 363 15,691 16,696 Disposals — — (31 ) (6,129 ) (483 ) (205 ) — (6,848 ) Transfer — 680 152 1,157 115 17 (2,093 ) 28 Exchange differences 34 893 47 1,129 63 321 685 3,172 At December 31, 2020 6,872 52,116 7,336 100,265 5,969 7,588 15,661 195,807 Depreciation/Impairment At January 1, 2019 — (33,730 ) (3,567 ) (82,948 ) (3,482 ) (5,559 ) — (129,286 ) Effects on initial application of IFRS 16 — — — — 126 — — 126 Adjusted balance at January 1, 2019 — (33,730 ) (3,567 ) (82,948 ) (3,356 ) (5,559 ) — (129,160 ) Depreciation charge for the year — (1,044 ) (338 ) (2,391 ) (541 ) (420 ) — (4,734 ) Impairment — — (1 ) (550 ) 7 (2 ) — (546 ) Disposals — — 4 2,274 477 329 — 3,084 Transfer — 265 (265 ) — (64 ) — — (64 ) Exchange differences — (2,361 ) (297 ) (6,517 ) (185 ) (232 ) — (9,592 ) At December 31, 2019 — (36,870 ) (4,464 ) (90,132 ) (3,662 ) (5,884 ) — (141,012 ) Depreciation charge for the year — (962 ) (384 ) (2,301 ) (514 ) (414 ) — (4,575 ) Impairment — — — (198 ) — (4 ) — (202 ) Disposals — — 21 6,128 438 203 — 6,790 Transfer — — — — (56 ) — — (56 ) Exchange differences — (653 ) (29 ) (1,041 ) (63 ) (266 ) — (2,052 ) At December 31, 2020 — (38,485 ) (4,856 ) (87,544 ) (3,857 ) (6,365 ) — (141,107 ) Net book value At December 31, 2020 6,872 13,631 2,480 12,721 2,112 1,223 15,661 54,700 At December 31, 2019 6,838 13,673 2,566 13,737 2,347 1,208 1,378 41,747 At January 1, 2019 6,206 14,160 2,148 13,770 2,298 1,163 1,673 41,418 15. PROPERTY, PLANT AND EQUIPMENT (continued) 15(a) In 2020, 2019 and 2018 the Company recorded an impairment loss of $202, $546 and $11 on property, plant and equipment at Sigma Cable, Shanghai Yayang and SFO facilities. The impairment is presented within cost of sales in consolidated income statements, other operating expenses in Note 7(b), and the impairment of property, plant and equipment of ROW, North Asia and Thailand segments in Note 5. The Company identified impairment at Sigma Cable due to lack of profitability. The Company determined that certain machinery and equipment would not generate the expected future cash flows. The impairment test revealed that the total carrying amount of these assets was greater than their total recoverable amount. After considering the relevant objective evidence, the Company recorded an impairment loss. The Company performed a valuation for utilized machinery measured at fair value less costs to sell using a cost approach due to closure of the manufacturing facilities at Shanghai Yayang. Its fair value measurement was classified as Level 3 of the fair value hierarchy. After considering the relevant evidence, the key assumption used included replacement costs, residual value and remaining useful life of these existing assets. The impairment test revealed that the recoverable amount was lower than the carrying amount. The Company considers the market demand for SFO’s products and performed an impairment test on the CGU composed of property, plant and equipment used in the manufacturing of fiber optic cables at SFO. The Company determined the recoverable amount of the CGU to be $0 based on the value in use. The key assumptions used in calculating the value in use included the revenue growth and a discount rate of 14.8%. 15(b) The carrying value of motor vehicles under lease arrangements as of December 31, 2020, 2019 and 2018 were $0, $0 and $66, respectively. These assets under lease arrangements are pledged for lease liabilities (Note 25(b)). 15(c) Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 27(e) (i).

Right of Use Assets

Right of Use Assets	12 Months Ended
Right of Use Assets	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Right of Use Assets	16. 16(a) As of December 31, As of December 31, 2020 2019 Right of use assets US$’000 US$’000 Land 2,843 3,029 Buildings 281 546 Motor vehicle and other asset 47 58 Office equipment 77 102 3,248 3,735 The Company leases various assets including land, buildings, business vehicles and multifunction printers. Rental contracts are typically made for periods of 1 to 37 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. Additions to the right-of-use assets during the 2020 financial year were $40 (2019 : 16(b) 2020 2019 Depreciation charge of right of use assets US$’000 US$’000 Land 280 211 Buildings 278 233 Motor vehicle and other asset 38 38 Office equipment 25 25 621 507 Interest expenses (included in finance cost) 79 91 Expenses relating to short-term leases 7 159 Expenses relating to lease of low-value assets that are not short-term leases 10 15 The total cash outflow for lease in 2020 was $682 (2019 :

Investment Properties

Investment Properties	12 Months Ended
Investment Properties	Dec. 31, 2020
Disclosure Of Investment Property [Abstract]
Investment Properties	17. 17(a) Land not being used for operation Office buildings for rent Warehouse Land leasehold right Total US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Cost 466 742 5,701 96 7,005 Less: Accumulated depreciation — (502 ) (124 ) (1 ) (627 ) Net book value 466 240 5,577 95 6,378 As of December 31, 2019 Cost 467 716 — — 1,183 Less: Accumulated depreciation — (453 ) — — (453 ) Net book value 467 263 — — 730 A reconciliation of the net book value of investment properties was as follow: 2020 2019 US$’000 US$’000 Net book value at January 1 730 720 Addition 5,197 — Depreciation (included in administrative expenses) (144 ) (33 ) Transfer from property plant and equipment 7 — Exchange difference 588 43 Net book value at December 31 6,378 730 17(b) Undiscounted lease payments receivable to be received during the lease terms are immaterial. 2020 2019 2018 US$’000 US$’000 US$’000 Rental income derived from investment properties 190 78 84 Direct operating expenses (including repairs and maintenance) generating rental income (145 ) (34 ) (36 ) Net profit arising from investment properties carried at cost 45 44 48 17. INVESTMENT PROPERTIES (continued) 17(c) The fair value of the investment properties are stated below: As of December 31, 2020 2019 US$’000 US$’000 Land not being used for operation 11,521 11,566 Office buildings for rent 2,060 1,460 Warehouse 5,701 — Land leasehold right 96 — The fair value of aforementioned investment properties have been determined based on the valuation and is considered a level 3 measurement. The valuation has been made on the assumption to sell the property interests in the open market in the neighborhood without the benefit of any deferred term contract, leaseback, joint venture, management agreement or any similar arrangement, which would serve to increase the value of the property interests. The valuation adopted market comparison approach to estimate the fair market value of the properties. Under the market comparison approach, the appraisal is based on recent sales and listings of comparable property. Adjustments were made for differences between the subject property and those actual sales and listings regarded as comparable. The factors which used for considering the property valuation include the significant unobservable inputs, such as location, transportation, land uses, facilities, neighboring area, land characteristics, potential, regulations and liquidity. 17(d) Information about the investment properties that were pledged to others as collaterals is provided in Note 27(e) (i).

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2020
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	18. Computer software 2020 2019 US$’000 US$’000 Cost At January 1 621 586 Addition 67 20 Transfer 40 — Exchange difference 15 15 At December 31 743 621 Accumulated amortization At January 1 (493 ) (429 ) Amortization (62 ) (50 ) Exchange difference (8 ) (14 ) At December 31 (563 ) (493 ) Net book value At December 31 180 128

Investments in Associates

Investments in Associates	12 Months Ended
Investments in Associates	Dec. 31, 2020
Text Block1 [Abstract]
Investments in Associates	19. 19(a) Percentage of equity interest As of December 31 Company Name Nature of business Country of incorporation 2020 2019 Shandong Pacific Rubber Cable Co., Ltd. (“SPRC”) Manufacturing of rubber cable PRC 25.00% 25.00% Siam Pacific Holding Company Limited (“SPHC”) Investment & holding company Thailand 49.00% 49.00% Loxpac (Thailand) Company Limited (“Loxpac”) (Formerly known as “Loxley Pacific Co., Ltd.) Providing telecommunication service Thailand 21.39% 21.39% Loxpac Hong Kong Co., Limited (“Loxpac HK”) (Formerly known as “Loxley Pacific Hong Kong Co., Limited” ) Investment & holding company Hong Kong 23.10% 23.10% 19(b) As of December 31, 2020 2019 US$’000 US$’000 At January 1 935 864 Share of loss of associates (1 ) (3 ) Exchange difference (4 ) 74 At December 31 930 935 The investments in SPRC, Loxpac and Loxpac HK have been fully impaired. 19(c) The following table summarized financial information of the Company’s investments in associates: As of December 31, 2020 2019 US$’000 US$’000 Summarized financial information of SPHC: Current assets 6 3 Non-current assets 2,095 2,103 Current liabilities (2 ) (3 ) Non-current liabilities (202 ) (196 ) Equity 1,897 1,907 Reconciliation to the Company’s investments in associates: Percentage of equity interest 49% 49% Carrying amount of the investment 930 935 19. INVESTMENTS IN ASSOCIATES (continued) 19(c)Summarized financial information for associates (continued) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Summarized financial information of SPHC: Revenue — — — Loss for the year (2 ) (6 ) (5 ) Reconciliation to the Company’s investments in associates: Percentage of equity interest 49% 49% 49% Share of the associates’ profit for the year: (1 ) (3 ) (3 ) As of December 31, 2020 and 2019, the Company's associates had no contingent liabilities or capital commitments.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
Trade and Other Payables	Dec. 31, 2020
Trade And Other Current Payables [Abstract]
Trade and Other Payables	20. As of December 31, 2020 2019 US$’000 US$’000 Trade payables 17,358 10,509 Other payables 10,012 6,370 27,370 16,879 Other payables included refund liabilities arising from contracts with customers, which amounted to $7,515 and $4,393 as of December 31, 2020 and 2019, respectively.

Employee Benefit

Employee Benefit	12 Months Ended
Employee Benefit	Dec. 31, 2020
Text Block1 [Abstract]
Employee Benefit	21. As of December 31, 2020 2019 Current Non-current Total Current Non-current Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Employee benefit liabilities Pension-Defined benefit plans 1,384 9,916 11,300 1,436 10,306 11,742 Long service leave 566 111 677 452 128 580 Total 1,950 10,027 11,977 1,888 10,434 12,322 21(a) The Company has several defined contribution plans covering its employees in Australia, PRC, Singapore, Thailand, and Taiwan. Contributions to the plan are made monthly. Total charges for the years ended December 31, 2020, 2019 and 2018, were $966, $1,160, and $1,264, respectively. 21(b) The defined benefit liability recognized in the consolidated balance sheet in respect to defined benefit plans is the present value of the defined benefit obligation at the end of the reporting period, together with adjustments for past service costs and actuarial gains or losses. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using future actuarial assumptions about demographic and financial variables that affect the determination of the amount of such benefits. In accordance with the Thailand labor law, Charoong Thai and its subsidiaries are obliged to make payment to retiring employees, at rates of 1 to 13 times of their final month’s salary rate, depending on the length of service. In addition, Charoong Thai also has the extra benefit plan to make payment to qualified retiring employees, at rates of 1 to 26 times of final month's salary. The plan is not funded. The Company pays to settle the obligations as and when employees retire. 21. EMPLOYEE BENEFIT (continued) 21(b) Pension – Defined benefit plans The following tables summaries the components of net benefit expense recognized in the income statement and the funded status and amounts recognized in the consolidated balance sheet for the plan: For the year ended December 31, Net benefit cost 2020 2019 2018 US$’000 US$’000 US$’000 Current service cost 562 546 419 Past service cost — 121 — Interest cost on benefit obligation 147 254 202 Net benefit cost 709 921 621 For the year ended December 31, Other comprehensive income 2020 2019 2018 US$’000 US$’000 US$’000 Actuarial (gain) / loss – experience (328 ) 494 396 Actuarial (gain) / loss – demographic assumption (1 ) 18 1 Actuarial (gain) / loss – financial assumption 130 1,215 13 Actuarial loss (199 ) 1,727 410 For the year ended December 31, Change in the defined obligation 2020 2019 2018 US$’000 US$’000 US$’000 Defined benefit obligation at January 1 11,742 9,016 8,293 Current service cost 562 546 419 Past service cost — 121 — Interest cost on benefit obligation 147 254 202 Benefits paid directly by the Company (954 ) (535 ) (352 ) Actuarial loss in other comprehensive income (199 ) 1,727 410 Exchange differences 2 613 44 Defined benefit obligation at December 31 11,300 11,742 9,016 Actuarial assumptions The significant assumptions used in determining the actuarial present value of the defined benefit obligations for the year ended December 31, 2020 and 2019 are as follows: 2020 2019 % % Discount rate 1.2-1.4 1.5 Rate of salary increase 5.0~6.0 5.0~6.0 Pre-retirement mortality * Thailand TMO17 Tables * Thailand TMO17 Tables * TMO represented as Thailand Mortality Ordinary Tables 21. 21(b) Pension – Defined benefit plans (continued) Maturity profile of defined benefit obligation The following pension benefit payments are expected payments to be made in the future years out of the defined benefit plan obligation: As of December 31, 2020 2019 US$’000 US$’000 Within the next 12 months (next annual reporting period) 1,384 1,340 Between 2 and 5 years 2,040 2,489 Between 6 and 10 years 4,568 4,391 Beyond 10 years 17,114 16,917 Total expected payments 25,106 25,137 Weighted average duration of defined benefit obligation 9~10 years 9 years Sensitivity analysis A one-percentage point change in the assumed rates would have yielded the following effects: 2020 2019 US$’000 US$’000 Discount rate – 1% increase (984 ) (1,003 ) Discount rate – 1% decrease 1,159 1,178 Rate of salary increase – 1% increase 1,095 1,115 Rate of salary increase – 1% decrease (953 ) (973 ) The sensitivity result above determines their individual impact on the plan’s year-end defined benefit obligation. In reality, the plan is subject to multiple external experience items which may move the defined benefit obligation in similar or opposite directions, while the plan’s sensitivity to such changes can vary over time. 21 (c) Long service leave The liability for long service leave is recognized in the provision for employee benefits and measured as present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures, and periods of service. Expected future payments are discounted using market yields at the reporting date on high quality corporate bond with terms to maturity and currencies that match, as closely as possible, the estimated future cash outflows. As of December 31, 2020 and 2019, the amount of long service leave obligation was $677 and $580, respectively.

Other Current Liabilities

Other Current Liabilities	12 Months Ended
Other Current Liabilities	Dec. 31, 2020
Other Current Liabilities [Abstract]
Other Current Liabilities	As of December 31, 2020 2019 US$’000 US$’000 Contract liabilities 259 216 Dividend payable 691 674 Onerous contracts provisions 5,105 238 Other current liabilities 1,771 1,228 Total 7,826 2,356 Other current liabilities include undue value added tax, unpaid withholding tax, and other miscellaneous liabilities. 22(a) 2020 2019 US$’000 US$’000 At January 1 238 42 Recognized 4,658 218 Reversed — (25 ) Exchange differences 209 3 At December 31 5,105 238 22(b) Contract Liabilities As of December 31, 2020 2019 US$’000 US$’000 Current contract liabilities Advance from customers 156 93 Custodial service 44 63 Transportation service 59 60 Total current contract liabilities 259 216 The Company recognizes contract liabilities when it receives advance payments from customers before performance obligations have been performed. 22. OTHER CURRENT LIABILITIES (continued) 22(b) Revenue recognized in relation to contract liabilities For the year ended December 31, 2020 2019 US$’000 US$’000 Revenue recognized that was included in the contract liabilities balance at the beginning of the year Advance from customers 93 668 Custodial service 60 59 Transportation service 56 17 209 744

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2020
Text Block1 [Abstract]
Equity	2 3 . 23(a) As of December 31, 2020 2019 Authorized shares Number of shares Number of shares Common shares of US$0.01 each 50,000,000 50,000,000 Common shares issued and fully paid Number of shares US$’000 At December 31, 2020 13,830,769 138 At December 31, 2019 13,830,769 138 At January 1, 2019 13,830,769 138 23(b) On November 11, 2016, APWC announced that the Board of Directors approved the implementation of a dividend policy as part of APWC's ongoing commitment to increasing shareholder value and return on investment. Pursuant to the dividend policy, subject to review and approval by the Board of Directors, APWC may pay cash dividends of at least 25% of its net post-tax audited consolidated profits attributable to shareholders. As APWC is a holding company, its ability to pay dividends is dependent upon distributions that it receives from its operating subsidiaries and affiliates, which are subject to a number of factors including operating results, capital requirements, expansion plans, debt covenants, business prospects, consideration for non-recurring items and other factors that are deemed relevant from time to time by the respective boards of our subsidiaries and affiliates. The dividend policy will be reviewed on an ongoing basis and updated at the discretion of the Board of Directors as business circumstances and available capital and capital requirements may change. APWC recognized dividends distributed to owners amounting to $nil ($nil per share), $nil ($nil per share) and $1,106 ($0.08 per share) for the years ended December 31, 2020, 2019 and 2018, respectively. 23. EQUITY (continued) 23(c) The disaggregation of changes of other comprehensive income by each type of reserve in equity is shown below: For the year ended December 31, 2020 Remeasurement of defined benefit plans Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 Exchange difference on translation of foreign operations — — 5,211 5,211 Re-measuring losses on defined benefit plans 159 — — 159 Changes in fair value of financial assets at fair value through other comprehensive income — (1,431 ) — (1,431 ) 159 (1,431 ) 5,211 3,939 For the year ended December 31, 2019 Remeasurement of defined benefit plans Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 Exchange difference on translation of foreign operations — — 10,677 10,677 Re-measuring losses on defined benefit plans (1,382 ) — — (1,382 ) Changes in fair value of financial assets at fair value through other comprehensive income — 1,336 — 1,336 (1,382 ) 1,336 10,677 10,631 For the year ended December 31, 2018 Remeasurement of defined benefit plans Available-for-sale reserve Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 US$’000 Reclassification of application of IFRS 9 — (1,717 ) 1,717 — — Exchange difference on translation of foreign operations — — — (4,388 ) (4,388 ) Re-measuring losses on defined benefit plans (328 ) — — — (328 ) Changes in fair value of financial assets at fair value through other comprehensive income — — (335 ) — (335 ) (328 ) (1,717 ) 1,382 (4,388 ) (5,051 )

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	24. RELATED PARTY TRANSACTIONS The related parties are defined as affiliates of the Company; entities for which investments are accounted for by the equity method by the Company; the principal owners of the Company; its management; members of the immediate families of the principal owners of the Company and its management. Moon View Venture Limited (“Moon View”), PEWC, Singapore Branch, PEWC Singapore Co. (Pte) Ltd., and PEWC (HK) are controlled by PEWC. Moon View is the immediate holding company of the Company. Italian-Thai Development Public Company Limited (“Italian-Thai”) is the non-controlling shareholder of one of the Company’s operating subsidiaries in Thailand. SPHC is one of the Company’s equity investees. Fujikura Limited is a non-controlling shareholder of one of the Company’s operating subsidiaries in Thailand. 24(a) The following table provided the total amount of outstanding balance at December 31, 2020 and 2019. Amounts due from related parties Amounts due to related parties As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 The ultimate parent company PEWC — — 8,550 862 PEWC, Singapore Branch 22 21 — — PEWC Singapore Co. (Pte) Ltd. — — 400 1,027 PEWC (HK) 5,613 5,247 42 20 Associate SPHC 196 196 1,362 1,362 Non-controlling shareholder of subsidiary Italian-Thai and its affiliates 5,151 6,102 240 — Others — — 26 13 Total 10,982 11,566 10,620 3,284 As of December 31, 2020 and 2019, the interest rates on the balance due to PEWC Singapore Co. (Pte) Ltd. range from 1.23% to 2.90% and 3.09% to 3.79%, respectively. In December 2020, this loan was repaid in full to PEWC Singapore Co. (Pte) Ltd. In August 2020, APWC procured a total of $6 million secured loan, which is shown in the balance due to PEWC as of December 31, 2020. This loan is a straight loan for a period of 12 months 3 24. RELATED PARTY TRANSACTIONS (continued) 24(b) The transactions undertaken with related parties are summarized as follows: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 The ultimate parent company PEWC Purchases 5,742 2,745 521 Sales 90 — 14 Fabrication income received — 140 412 Management fee paid 133 199 136 Information technology service fee paid 123 101 115 Interest expenses paid 60 — — PEWC, Singapore Branch Management fee received 14 14 14 PEWC Singapore Co. (Pte) Ltd. Interest expenses paid 12 22 21 PEWC (HK) Purchases — — 2,479 Sales 17,004 17,831 23,498 Service fee paid 209 218 231 The immediate holding company Moon View Income from discharge of liability* — — 1,537 Non-controlling shareholder of subsidiary Italian Thai and its affiliates Sales 5,344 4,188 6,814 Construction of factory building expenses 3,436 215 — Fujikura Limited Purchases — 249 750 Moon View 24(c) The sales to and purchases from related parties are based on negotiation by the entities. Outstanding balances at the year-end are unsecured and interest free. There have been no guarantees provided or received for any related party receivables or payables. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. The Company purchases from PEWC copper rods as raw materials, low to high voltage power cable, and wire for distribution purposes. The purchase price from PEWC is determined by reference to the quoted copper prices on the LME. No sales commission was received from PEWC during the years ended December 31, 2020, 2019 and 2018. 24. RELATED PARTY TRANSACTIONS (continued) 24(c) Pursuant to the composite services agreement with PEWC: (i) PEWC will sell copper rod to the Company, upon the Company’s request, (1) at a price consisting of the average spot price of copper on the LME for the one month prior to purchase plus an agreed upon premium, (2) at prices and on terms at least as favorable as it provides copper rod to other purchasers of similar amounts of copper rod in the same markets as PEWC and (3) will give priority in the supply of copper rod to the Company over other purchasers of copper rod from PEWC. (ii) PEWC grants to the Company the right to distribute any wire or cable product manufactured by PEWC in all markets in which the Company presently distributes or develops the capability to distribute in the future, such products on such terms as have historically been in effect or on terms at least as favorable as PEWC grants to third parties that distribute such products in such markets. However, PEWC shall not be required to grant to the Company the right to distribute products manufactured by PEWC in the future in markets where the Company does not currently have the capability to distribute unless and until PEWC has no pre-existing contractual rights which would conflict with the grant of such right to the Company. ( ii i) PEWC will make available to the Company, upon the Company’s request and on terms to be mutually agreed between PEWC and the Company from time to time, access to certain of PEWC’s technology (and PEWC personnel necessary to use such technology) with respect to the design and manufacture of wire and cable products, including, without limitation, certain fiber optic technology. The Company benefits from research and development conducted by PEWC at little or no cost to the Company. (i v ) PEWC will make available to the Company, upon the Company’s request and on terms to be mutually agreed between PEWC and the Company from time to time, certain services with respect to the design and manufacture of wire and cable products, computerization, inventory control, purchasing, internal auditing, quality control, emergency back-up services, and recruitment and training of personnel; such services may include the training of the Company’s employees and managers at PEWC facilities and the secondment of PEWC employees and managers to the Company. ( v ) Each of PEWC and the Company will offer the other party the right to participate in any negotiations with a third party concerning the establishment of any facility or similar venture to manufacture or distribute any wire or cable product outside of the markets where the Company currently manufactures or distributes, or intends to develop the capability to manufacture or distribute, any wire or cable product. Unless the Company and PEWC mutually agree otherwise, the Company shall have the right of first refusal to enter into any definitive agreement with such third party. If, however, such third party would not agree to the substitution of the Company for PEWC or such substitution would prevent the successful completion of the facility or venture, PEWC will arrange for the Company to participate to the extent possible. 24. RELATED PARTY TRANSACTIONS (continued) 24(d) For the years ended December, 31 2020 2019 2018 US$’000 US$’000 US$’000 Short-term employee benefits 3,050 3,073 3,814 Post-employment benefits 114 179 102 Termination benefits — — 47 Total compensation paid to key management personnel 3,164 3,252 3,963 The amounts disclosed in the table were recognized as expenses during the reporting periods.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Text Block1 [Abstract]
Commitments and Contingencies	25 . COMMITMENTS AND CONTINGENCIES 25(a) As of December 31, 2020 and 2019, the Company had commitments to purchase raw materials totaling $194 million to $251 million and $200 million to $290 million (28,736 to 35,946 metric tons and 20,996 to 30,580 metric tons), respectively, from third parties at the prices stipulated in the contracts. 25(b) As of December 31, 2020 and 2019, the Company had capital commitment relating to the construction of factory building improvement and acquisition of machinery, totaling $2.5 million and $5.8 million, respectively. 25(c) As of December 31, 2020 and 2019, APWC provided a corporate guarantee not exceeding the sum of $25.1 million and $24.7 million, respectively, for the bond performance and banking facility of Sigma Cable. As of December 31, 2020 and 2019, there were outstanding bank guarantees of $17 million and $38.5 million, respectively, issued by the banks on behalf of Charoong Thai and its subsidiaries in respect of certain performance bonds as required in the normal course of business of the companies. These guarantees generally expire within 1 year. 25(d) As of December 31, 2020 and 2019, the Company had commitments in respect of management consulting services with related parties totaling $0.1 million and $0.3 million, respectively.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
Fair Value Measurement	Dec. 31, 2020
Disclosure Of Fair Value Measurement Of Assets Liabilities [Abstract]
Fair Value Measurement	26 . Fair value information: As of December 31, 2020 Fair value measurement using Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) US$’000 US$’000 US$’000 US$’000 Financial assets at fair value through other comprehensive income (Note 11.(a)) Unquoted equity instrument Thai Metal Processing Co., Ltd. 2,271 — — 2,271 Assets for which fair values are disclosed: Investment properties (Note 17) Land 11,521 — — 11,521 Office buildings 2,060 — — 2,060 Warehouse 5,701 — — 5,701 Land leasehold right 96 — — 96 There have been no transfers between Level 1 and Level 2 during the year. Fair value information: As of December 31, 2019 Fair value measurement using Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) US$’000 US$’000 US$’000 US$’000 Financial assets (liabilities) - derivatives (Note 11.(a)) Foreign exchange forward contract (3 ) — (3 ) — Financial assets at fair value through other comprehensive income (Note 11.(a)) Unquoted equity instrument Thai Metal Processing Co., Ltd. 4,062 — — 4,062 Assets for which fair values are disclosed: Investment properties (Note 17) Land 11,566 — — 11,566 Office buildings 1,460 — — 1,460 There have been no transfers between Level 1 and Level 2 during the year .

Financial Risk Management Objec

Financial Risk Management Objectives	12 Months Ended
Financial Risk Management Objectives	Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Financial Risk Management Objectives	Financial risks are those derived from financial instruments the Company is exposed to during or at the closing of each fiscal year. The objective of the Company’s financial risk management is to minimize its risk exposure against various financial risks, which include market risk, credit risk and liquidity risk. The Company uses derivative instruments to cover certain risks when it considers them necessary. It is the Company’s policy that no trading in derivatives for speculative purposes shall be undertaken. The Company manages its exposure to key financial risks, as described in the succeeding paragraphs. 27(a) Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market prices comprise four types of risk: interest rate risk, equity price risk, foreign currency risk and commodity price risk. Financial instruments affected by market risk include loans and borrowings, financial instruments at fair value through profit or loss, and financial instruments at fair value through other comprehensive income. The sensitivity analysis in the following sections relate to the position as of December 31, 2020 and 2019. The analysis excludes the impact of movements in market variables on the carrying value of other post-retirement obligations provisions and on the non-financial assets and liabilities of foreign operations. (i) Interest rate risk The Company’s exposure to interest rate risk arises from borrowing at floating interest rates. Changes in interest rate will affect future cash flows but not the fair value. Less than 14% of the Company’s financial liabilities bear floating interest rate, and the rest of its financial liabilities bear fixed interest rate which are close to the market rate or are non-interest bearing. At the reporting dates, a change of 30 basis points of interest rate in a reporting period could cause the profit for the years ended December 31, 2020 and 2019 to increase/decrease by $54 and $46, respectively. (ii) Equity price risk The Company’s exposure to equity price risk arises from unquoted instrument held by the Company and classified in the balance sheet as non-current financial assets at fair value through other comprehensive income. The fair value and the sensitivity analysis of the held equity instrument are disclosed in Note 11(d). 27 . FINANCIAL RISK MANAGEMENT OBJECTIVES (continued) 27(a) (i) Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company’s exposure to the risk of changes in foreign exchange rates arise from sales, purchases and borrowings by operating units in currencies other than the unit’s functional currency. The Company’s principal operations are located in Thailand, the PRC, Singapore and Australia and a substantial portion of its revenues are denominated in Thai Baht, RMB, Australian dollars or Singapore dollars, whereas a substantial portion of the Company’s cost of sales are denominated in U.S. dollars, its reporting currency. Any devaluation of the functional currencies of the Company’s principal subsidiaries against the U.S. dollar would likely have an adverse impact on the operations of the Company. The Company currently does not maintain a foreign currency hedging policy. However, management monitors the foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise. The balance of financial assets and liabilities denominated in a currency different from the Company’s each functional currency are summarized below. Financial Assets Financial Liabilities As of December 31, As of December 31 2020 2019 2020 2019 United States dollar (USD) 10,025 19,263 7,501 4,802 Thai Baht (THB) 13,241 346 30 87,779 Singapore dollar (SGD) 113 233 6 20 Taiwan dollar (TWD) 3,357 9,711 4,820 7,648 Renminbi (RMB) 18 119 — — Hong Kong dollar (HKD) 8,017 7,526 28 83 Euro (EUR) 249 — 413 — Foreign currency sensitivity The following table demonstrates the sensitivity of the Company’s profit before tax and equity to a reasonably possible change of each foreign currency exchange rates against all other non-functional currencies, with all other variables held constant. Change rate USD THB SGD TWD RMB HKD EUR 5% 126 22 4 (3 ) — 52 (10 ) 2020 -5% (126 ) (22 ) (4 ) 3 — (52 ) 10 5% 723 (147 ) 8 3 1 48 — 2019 -5% (723 ) 147 (8 ) (3 ) (1 ) (48 ) — 27 . FINANCIAL RISK MANAGEMENT OBJECTIVES (continued) 27(a)Market risk (continued) (iv) Commodity price risk The Company is affected by the volatility of certain commodities. Copper is the principal raw material used by the Company. The Company purchases copper at price closely related to the prevailing international spot market on the London Metal Exchange for copper. The price of copper is influenced heavily by global supply and demand as well as speculative trading. Consequently, a change in the price of copper will have a direct effect on the Company’s cost of sales. The Company does not use derivative instruments to hedge the price risk associated with the purchase of this commodity. However, we cover some of these risks through long-term purchase contracts. Commodity price sensitivity The following table shows the potential effect of price changes in copper. Change in year-end price Effect on profit before tax Effect on equity US$’000 US$’000 US$’000 2020 +28 % 5,398 N/A Copper -28 % (5,398 ) N/A 2019 -16 % (3,473 ) N/A Copper +16 % 3,473 N/A On average, copper composes around 83% and 82% 27(b) Credit risk arises from cash and cash equivalents, bank deposits, foreign currency forward contracts, trade receivables, contract assets, other receivables excluding bank deposits, and amounts due from related parties. The Company’s exposure to credit risk arises from default of counterparty, with maximum exposure equal to the carrying amount of these financial instruments. (i) Risk management The Company maintains cash and cash equivalents, as well as bank deposits with various financial institutions located in Singapore, Thailand, Australia, Hong Kong and the People’s Republic of China. The Company’s policy is designed to limit its exposure to any one institution. The Company performs periodic evaluations of the relative credit standing of those financial institutions that are considered in the Company’s investment strategy. Foreign currency forward contracts are only used for economic hedging purposes and not as speculative investments. The counterparties on these forward contracts are banks with international operations and good credit quality. 27. FINANCIAL RISK MANAGEMENT OBJECTIVES (continued) 27(b) Concentrations of credit risk with respect to trade receivables and contract assets are limited due to the large number of entities comprising the Company’s customer base. The Company analysis the credit risk for each of the new clients before credit limits are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. The Company carefully assesses the financial strength of its customers and generally does not require any collateral. Compliances with credit limits are monitored, and exceptions beyond a certain threshold are discussed regularly. Customers’ credit terms are extend over time only when they establish good payment patterns with the Company. Other receivables excluding bank deposits mainly contain doubtful receivables from customers. The Company obtained collateral in respect of those material receivables, and performed the valuation of the collateral. The Company enters into transactions with related parties in the ordinary course of its business. Refer to Note 24(c) for the Company’s general credit risk management practices. (ii) Definition of default The Company considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: ► when there is a breach of financial covenants by the debtor; or ► information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Company, in full (without taking into account any collateral held by the Company). (iii) Measurement and recognition of expected credit losses The Company recognizes a loss allowance for expected credit losses on trade receivables and contract assets by using a provision matrix. Refer to Note 12(c) for the approach used to measure expected credit losses of trade receivables, Note 12(b) for the loss allowance recognized, The Company applies the general approach for all other financial assets that are subject to the expected credit loss model. The expected credit losses of the respective financial instruments for the years ended December 31, 2020 and 2019 were immaterial. While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was also immaterial. (iv) Write off policy Financial instruments are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Company, and a failure to make contractual payments for a period of greater than generally 90 days past due. (v) Concentrations of credit risk As of December 31, 2020 and 2019, trade receivables from one customer represented 14.76% and 9.31% of total trade receivables of the Company, respectively. The credit concentration risk of other trade receivables is insignificant. 2 7 . FINANCIAL RISK MANAGEMENT OBJECTIVES (continued) 27(c) Liquidity risk arises from the financial liabilities of the Company and their subsequent ability to meet obligations to repay their financial liabilities as and when they fall due. Management manages the Company’s liquidity risk by closely monitoring cash flow from the operations. The Company has about $52 million in cash and cash equivalents, $200 million in unutilized amounts of bank loans, and the total financial liabilities is $56 million at the reporting date, which for financial assets and liabilities results in a net asset position. Liquidity risk is considered not high as of December 31, 2020. Refer to Note 29 for development subsequent to year end. The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payment obligations. < 1 year 2 to 3 years 4 to 5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Financial liabilities Interest-bearing loans and borrowings 10,279 462 463 4,224 15,428 Trade and other payables 27,370 — — — 27,370 Due to related parties 10,620 — — — 10,620 Lease liability 613 584 431 993 2,621 48,882 1,046 894 5,217 56,039 As of December 31, 2019 Financial liabilities Interest-bearing loans and borrowings 11,484 — — — 11,484 Trade and other payables 16,879 — — — 16,879 Due to related parties 3,284 — — — 3,284 Financial liabilities at fair value through profit or loss 3 — — — 3 Lease liability 656 910 444 1,182 3,192 32,306 910 444 1,182 34,842 27(d) The primary objectives of the Company’s capital management are to safeguard the Company’s ability to continue as a going concern and maintain healthy capital ratios in order to support its business, maximize shareholders’ value and to maintain an optimal capital structure to reduce the cost of capital. The Company manages its capital structure and makes adjustments to it, in light of changes in economic conditions and the risks characteristics of the underlying assets. To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to shareholders, issue new shares or conduct stock repurchase programs. The Company is not subject to any externally imposed capital requirements. No changes were made in the objectives, policies or processes for managing capital during the years ended December 31, 2020 and 2019. 2 7 . FINANCIAL RISK MANAGEMENT OBJECTIVES (continued) 27(d) In line with industry practices, the Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents. As of December 31, 2020 2019 US$’000 US$’000 Interest bearing loans and borrowings 13,781 11,356 Trade and other payables 27,370 16,879 Less: cash and cash equivalents (52,237 ) (53,673 ) Net debt (11,086 ) (25,438 ) Total Equity 234,875 228,435 Capital and net debt 223,789 202,997 Gearing ratio 0.0% 0.0% The Company has no direct business operations other than its ownership of the capital stock of its subsidiaries and equity investees holdings. As a holding company, the Company’s ability to pay dividends, as well as to meet its other obligations, depends upon the amount of distributions, if any, received from the Company’s operating subsidiaries and other holdings and investments. The Company’s operating subsidiaries and other holdings and investments, from time to time, may be subject to restrictions on their ability to make distributions to the Company, including as a result of restrictive covenants contained in loan agreements, restrictions on the conversion of local currency earnings into U.S. dollars or other hard currency and other regulatory restrictions. For example, PRC legal restrictions permit payments of dividends by our business entities in PRC only out of their retained earnings, if any, determined in accordance with relevant PRC accounting standards and regulations. Under PRC law, such entities are also required to set aside a portion of their net income each year to fund certain reserve funds. These reserves are not distributable as cash dividends. The foregoing restrictions may also affect the Company’s ability to fund operations of one subsidiary with dividends and other payments received from another subsidiary. 27(e) The credit lines of the Company were collateralized by: (i) Mortgage of the Company’s land, buildings, machinery and equipment, investment properties and land use rights with a total carrying amount of $15,078 at December 31, 2020 (2019: $15,099); (ii) Pledge of other receivables of $1,363 at December 31, 2020 (2019: $4,847) ; (iii) Corporate guarantee issued by APWC. (iv) A trading facility was secured by all the assets with total carrying amount of $31,989 of a subsidiary as of December 31, 2020 (2019: $ 27,454). (v) The Company used Sigma Cable Company (Private) Limited’s (“Sigma Cable”) stocks as the collateral for the loan from Pacific Electronic Wire and Cable Co., Ltd. (PEWC). The weighted average interest rates on bank loans and overdrafts as of December 31, 2020 and 2019 were 2.07% and 3.72% per annum, respectively.

Cash Flow Information

Cash Flow Information	12 Months Ended
Cash Flow Information	Dec. 31, 2020
Disclosure Of Cash Flow Information [Abstract]
Cash Flow Information	2 8 . CASH FLOW INFORMATION 28 (a) Investing activities with partial cash payments (i)Purchase of PPE For the year end December 31, 2020 2019 US$’000 US$’000 Acquisition of property, plant and equipment 16,696 3,406 Add: Payable for PPE or CIP - Opening 355 213 Less: Payable for PPE or CIP - Ending (196 ) (355 ) Less: Prepayment for PPE & CIP - Opening (2,388 ) (210 ) Add: Prepayment for PPE & CIP - Ending 70 2,388 Less: acquisition by means of a lease — — Cash paid during the year 14,537 5,442 (ii)Purchase of investment properties For the year end December 31, 2020 US$’000 Acquisition of investment properties 5,197 Less: acquisition by assuming directly related liabilities (3,375 ) Less: noncash other operating income (60 ) Cash paid during the year 1,762 28 (b) Reconciliation of liabilities arising from financing activities Interest -bearing loans and borrowings Lease liabilities Total US$’000 US$’000 US$’000 Balance at January 1, 2019 24,814 90 24,904 Recognized on adoption of IFRS 16 — 2,651 2,651 Changes in cash flows (14,462 ) (426 ) (14,888 ) Foreign exchange adjustments 1,004 29 1,033 Acquisition lease — 476 476 Other changes — 8 8 Balance at December 31, 2019 11,356 2,828 14,184 Changes in cash flows 1,869 (586 ) 1,283 Foreign exchange adjustments 556 48 604 Acquisition lease — 38 38 Other changes — 6 6 Balance at December 31, 2020 13,781 2,334 16,115

Subsequent Event

Subsequent Event	12 Months Ended
Subsequent Event	Dec. 31, 2020
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Subsequent Event	29 . SUBSEQUENT EVENT 29(a) CTW dividend payments On March 12, 2021, the Board of Directors of Charoong Thai declared a cash dividend distribution to its shareholders amounted to $5.9 million (Baht 179.1 million, equivalent to Baht 0.45 per share), $ 2.9 million of which will be distributed to non-controlling interest. The dividend will be paid on May 14, 2021. This dividend distribution plan requires the approval of the 2021 Annual General Meeting of Shareholders of Charoong Thai. 29(b) Onerous contracts The LME copper price rose sharply from US$7,742/ton on December 31, 2020 to US$9,476/ton on April 22, 2021, additional unrealized loss of US$ 4.6 million was recognized in the first quarter of 2021 for our Singapore subsidiary. Other than the above events, the Company is not aware of any matter or circumstance that has significantly affected or may significantly affect the operations of the Company, the results of those operations, or the state of affairs of the Company.

Approval of the Financial State

Approval of the Financial Statements	12 Months Ended
Approval of the Financial Statements	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Approval of the Financial Statements	30 . APPROVAL OF THE FINANCIAL STATEMENTS The financial statements were approved and authorized for issuance by the board of directors on April 23, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
Disclosure Of Summary Of Significant Accounting Policies [Abstract]
Current versus non-current classification	The Company has consistently applied the following accounting policies to all periods presented in these consolidated financial statements, except as mentioned otherwise (see also Note 4.1). 3.1 Current versus non-current classification The Company presents assets and liabilities in the balance sheets based on current and non-current classification. An asset is current when it is: Expected to be realized or intended to be sold or consumed in the normal operating cycle; ► Held primarily for the purpose of trading; ► Expected to be realized within twelve months after the reporting period; or ► Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when: It is expected to be settled in a normal operating cycle; ► It is held primarily for the purpose of trading; ► It is due to be settled within twelve months after the reporting period; or ► There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. The Company classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current assets and liabilities.
Operating profit	3.2 Operating profit The operating profit is the profit earned from core business operations, and it does not include any profit earned from investment and the effects of interest and taxes.
Fair value measurement	3.3 Fair value measurement The Company measures financial instruments at fair value at each balance sheet date. In addition, fair values of financial instruments measured at amortized cost are disclosed in Note 11(d). Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ► In the principal market for the asset or liability, or ► In the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible to by the Company. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.3 Fair value measurement (continued) A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: ► Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities ► Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the assets or liability, either directly or indirectly ► Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.
Cash and cash equivalents	3.4 Cash and cash equivalents Cash and cash equivalents in the consolidated balance sheet comprise of cash at banks and highly liquid investments with purchased maturities of three months or less, which are subject to an insignificant risk of change in value. For the purpose of the consolidated statements of cash flows, cash and cash equivalents are net of outstanding bank overdrafts as they are considered an integral part of the Company’s cash management. The balance of bank overdraft was nil as of December 31, 2020 and 2019.
Inventories	3.5 Inventories Inventories are stated at the lower of cost and net realizable value. Cost of manufactured goods is determined on the weighted average basis and, in the case of work in progress and finished goods, comprises direct materials, direct labor and an appropriate proportion of overheads based on the normal operating capacity. Cost of distributed goods is determined on the weighted average basis. Net realizable value is based on estimated selling prices less any estimated costs to be incurred to completion and the estimated cost necessary to make the sale.
Property, Plant and Equipment	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.6 Property, plant and equipment Property, plant and equipment is stated at cost, net of accumulated depreciation and any accumulated impairment losses. Such cost includes the cost of replacing part of the property, plant and equipment and borrowing costs for long-term construction projects if the recognition criteria are met. Expenditure incurred after items of property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to profit or loss in the period in which it is incurred. In situations where the recognition criteria are satisfied, the expenditure for a major inspection is capitalized in the carrying amount of the asset as a replacement. When significant parts of property, plant and equipment are required to be replaced at intervals, the Company recognizes such parts as individual assets with specific useful lives and depreciates them accordingly. Spare parts and servicing equipment are usually carried as inventory and recognized in profit or loss as consumed. However, major spare parts and stand-by equipment qualify as property, plant and equipment when an entity expects to use them for more than one year. The present value of the expected cost for the decommissioning of an asset after its use is included in the cost of the respective asset if the recognition criteria for a provision are met. A provision shall be recognized when: (a) an entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. If these conditions are not met, no provision shall be recognized. Depreciation Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: ► Buildings 20-30 years ► Building improvement 3-20 years ► Machinery and equipment 4-20 years ► Motor vehicles 3-10 years ► Office equipment 2-20 years An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognized. The assets’ residual values, useful lives and methods of depreciation are reviewed at each financial year end, and adjusted prospectively, if appropriate. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.6 Property, plant and equipment (continued) Impairment If circumstances arise which indicate assets might be impaired, a review should be undertaken of their cash generating abilities through either use or sales. This review will produce an amount, which should be compared with the asset’s carrying value, and if the carrying value is higher, the difference must be written off as an impairment adjustment in the income statement. Further detailed methodology used for an impairment test is given in Note 3.11 - Impairment of non-financial assets.
Leases	3.7 Leases From January 1, 2019 The Company assesses at contract inception whether a contract is, or contains, a lease. That is, the Company assesses whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company as a lessee The Company, as a lessee, applies a single accounting model to recognize assets and liabilities for all leases, except for the lease term is 12 months or less or the underlying asset has a low value. The Company recognizes lease liabilities to make lease payment and right-of-use assets representing the right to use the underlying assets. (i) Right-of-use assets The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payment made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: ► 2 to 37 years ► 2 to 3 years ► 1 to 3 years ► 5 years If the ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policies Note 3.11 impairment of non-financial assets. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3. 7 Leases (continued) (ii) Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payment to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payment) or a change in the assessment of an option to purchase the underlying asset. (iii) Short-term leases and leases of low-value assets The Company applies the short-term lease recognition exemption to its short-term leases. It also applies the lease of low-value assets recognition exemption to its leases that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognized as expense on a straight-line basis over the lease term. The Company as a lessor Leases for which the Company is a lessor are classified each of its leases as either an operating lease or finance lease. Finance lease Whenever the terms of the lease transfer substantially all the risks and rewards incidental to ownership of an underlying asset, the lease is classified as a finance lease. Amount due from lessees under finance lease are recognized as receivables at the amount of the Company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company’s net investment outstanding in respect of the leases. Operating lease Leases in which the Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. Rental income arising is accounted for on a straight-line basis over the lease terms and is included in revenue in the consolidated income statements due to its operating nature. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents are recognized as revenue in the period in which they are earned. Property (land and/or a building, or part of a building) subject to an operating lease shall be recognized as an investment property. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3. 7 Leases (continued) Prior to January 1, 2019 The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. The arrangement is assessed for whether fulfillment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement. Finance leases Finance leases that transfer substantially all the risks and benefits incidental to ownership of the leased item to the Company, are capitalized at the commencement of the lease at the fair value of the leased property or, if lower, at the present value of the minimum lease payments. Lease payments are apportioned between the finance charges and reduction of the lease liability to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are recognized in finance costs in the income statement. A leased asset is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. Operating leases Operating lease payments are recognized as an operating expense in the income statement on a straight-line basis over the lease term. Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognized on the straight-line basis over the lease terms. The prepaid land lease payments are presented as current or non-current assets on the face of balance sheet, depending on the amount to be recognized less or more than twelve months after the reporting period.
Borrowing Costs	3.8 Borrowing costs Borrowing costs are required to be capitalized as part of the cost of the asset if they are directly attributable to the acquisition, construction or productions of a qualifying asset (whether or not the funds have been borrowed specifically). All other borrowing costs are recognized as an expense in the period in which they are incurred. A qualifying asset is an asset that necessarily takes a substantial period to get ready for its intended use or sale. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.8 Borrowing costs (continued) Borrowing costs include: ► interest expense calculated using the effective interest method; ► finance charges in respect of lease liabilities; and ► exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs. Exchange differences are generally regarded as borrowing costs only to the extent that the combined borrowing costs, including exchange differences, approximate the amount of borrowing costs on functional currency equivalent borrowings. For specific borrowings, the borrowing costs eligible for capitalization are the actual borrowing costs incurred related to funds that are borrowed specifically to obtain a qualifying asset less any investment income earned on the temporary investment of those borrowings. For general borrowings, the capitalization rate applied to borrowing costs on the consolidation level will be based on cash management strategy, which might be the weighted average of the group borrowings outstanding during the period.
Investment Properties	3.9 Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation (including property under construction for such purposes). Investment properties are measured initially at cost, including transaction costs. Subsequent to initial recognition, investment properties are carried at historical cost less provisions for depreciation and impairment. Additional costs incurred subsequent to the acquisition of an asset increase the carrying amount of the asset or recognized as a separate asset if it is probable that future economic benefits associated with the assets will flow into the Company and the cost of an asset can be measured reliably. Routine maintenance and repairs are expensed as incurred. While land is not depreciated, all other investment property is depreciated based on the respective assets estimated useful lives ranging from 20 to 40 years using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An investment property is derecognized upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from the disposal. Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in income or loss in the period in which the property is derecognized. International Accounting Standards (“IAS”) 40 requires disclosures about the fair value of any investment property recorded at cost. See Note 17 – Investment Properties.
Impairment of non-financial assets	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.11 Impairment of non-financial assets The Company assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, the Company estimates the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s (“CGU”) fair value less costs to sell and its value in use. A CGU is the smallest group of assets that generates cash inflows that are largely independent of the cash flows from other assets or groups of assets. Recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or Company of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs to sell, recent market transactions are taken into account. If no such transactions can be identified, an appropriate valuation model is used. These calculations are corroborated by valuation multiples, quoted share prices for publicly traded companies or other available fair value indicators. The Company bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of the Company’s CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years. For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year. Impairment losses of continuing operations are recognized in the income statement in expense categories consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, the Company estimates the asset’s or CGU’s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the consolidated income statement.
Intangible assets	3.12 Intangible assets Computer software The costs of acquiring software is capitalized separately as an intangible asset on the basis of the costs incurred to acquire and bring to use the specific software. Acquired software (licenses) is stated at cost less accumulated amortization and impairment losses. Amortization of software applications is charged to operating expenses and/or cost on a straight-line basis over 2 to 10 years from the date they are available for use. The residual values and useful lives are reviewed at each balance sheet date and adjusted, if appropriate.
Taxes	3.13 Taxes Current income tax Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date in the countries where the Company operates. Current income tax relating to items recognized directly in equity is recognized in equity and not in the income statement. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: ► When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or ► In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: ► When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.13 Taxes (continued) Deferred tax (continued) ► In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Uncertain tax position An entity’s tax position might be uncertain; for example, where the tax treatment of an item of expense or structured transaction may be challenged by the tax authorities. The Company considers each uncertain tax positions individually, by first considering whether each position taken in the tax return is probable of being sustained on examination by the taxing authority, and recognizing a liability for each item that is not probable of being sustained. The liability then is measured using a single best estimate of the most likely outcome. The uncertain tax positions are presented in the current tax liabilities.
Revenue recognition	3.14 Revenue recognition The Company generates revenue primarily from the sales of wires and cables and supply, delivery and installation services to its customers (see Note 5(e)). Revenue from contract with customers is recognized when (or as) control of the goods or services (i.e. assets) are transferred to the customer at an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company has concluded that it is the principal in its revenue arrangements because it controls the goods or services before transferring them to the customer. The Company has certain contracts with customers to perform fabrication services for its customers, converting customer-owned raw materials to wire and cable products. The Company is responsible for fulfilling the promise to provide the specified services. Revenue is recognized as control is passed, either over time or at a point in time. The Company recognizes revenue over time if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the Company’s performance as the entity performs; (b) the Company’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the Company’s performance does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance completed to date. If the Company does not satisfy its performance obligation over time, it satisfies it at a point in time. Revenue will therefore be recognized when control is passed at a certain point in time. Factors that may indicate the point in time at which control passes include, but are not limited to: (a) the entity has a present right to payment for the asset; (b) the customer has legal title to the asset; (c) the entity has transferred physical possession of the asset; (d) the customer has the significant risks and rewards of ownership of the asset; or (e) the customer has accepted the asset. When (or as) a performance obligation is satisfied, the Company recognizes as revenue the amount of the transaction price that is allocated to that performance obligation. While deferred payment terms may be agreed in certain circumstances, the deferral never exceeds twelve months. The Company applies the practical expedient not to adjust the promised amount of consideration for the effects of a significant financing component if the Company expects, at contract inception, that the period between when the Company transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.14 Revenue recognition (continued) Sales of wires and cables Revenue from sales of wires and cables is recognized at the point in time when control of the asset is transferred to the customer, generally on delivery of the wires and cables. Variable consideration If the consideration in a contract includes a variable amount, the Company estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer. The variable consideration is estimated at a contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognized will not occur when the associated uncertainty with the variable consideration is subsequently resolved. The amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties or other similar items. The promised consideration can also vary if a Company’s entitlement to the consideration is contingent on the occurrence or non-occurrence of a future event. The Company estimates an amount of variable consideration by using either of (a) the expected value, or (b) the most likely amount, depending on which the Company expects to better predict the amount of consideration to which it will be entitled. At the end of each reporting period, the Company updates the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) to represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period. The Company allocates any subsequent changes in the transaction price to the performance obligations on the same basis as at contract inception. SDI The Company’s supply, delivery and installation services are closely interrelated in terms of their ultimate purpose or use and the customer is able to specify the major structural elements of the design. Revenue from SDI is recognized when the Company satisfies performance obligations which occurs when the control of either goods or services are transferred to the customer. Transfer of control to a customer can occur either over a period of time or at a single point in time, and the transfer of controls depends on the scope of service work orders. Service work order that involves supply of cables, installation and/or labor (e.g. maintenance or repairing service) are not distinct and are identified to be one performance obligation satisfied over time since the elements of the service work order are highly interrelated, customized and modified for the customer. The Company selects an input method (cost-to-cost) to measure the progress toward satisfaction of the performance obligation. The Company’s estimate about revenue, costs and progress towards complete satisfaction of a performance obligation may revise when there is a change in circumstances. Any increase or decrease in revenue or costs due to an estimate revision is reflected in profit or loss during the period when the management become aware of the changes in circumstances. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 3.14 Revenue recognition (continued) Custodial and transportation services under bill and hold arrangement A bill and hold arrangement is a contract under which an entity bills a customer for a product but the entity retains physical possession of the product until it is transferred to the customer at a point in time in the future. The Company identifies multiple performance obligations for its bill and hold arrangements, including sales of wires and cables, custodial service and transportation service. Sales of wires and cables are recognized revenue when the products are placed into warehouse and the customer has accepted the products because the control of the products has transferred to the customer. Custodial service revenue and transportation service are recognized over time. The transaction price allocated to these services is recognized as a contract liability at the time of the initial sales transaction and released on actual basis over the period of services. Onerous operating contracts Onerous contract is a type of contract in which the costs of meeting the obligations under the contract are higher than the economic benefits received under the contract. The Company has contracts to supply products that may become onerous due to changing circumstances. The Company establishes the unavoidable costs of meeting the obligations under the contract as an accrued liability for the contractual responsibilities. For example, when rising copper price renders a contract onerous, the liability is calculated based on the difference between the lock-in purchase copper price, or the copper price on the London Metal Exchange (the “LME”) at reporting date and the prices determined in the contracts, if the difference exceeds the profit of the original contract. The unavoidable costs exceeding the profit of the contract is recognized in cost of sales or other operating expense based on the nature of the unavoidable costs.
Employee benefits	3.16 Employee benefits The Company has both defined contribution and defined benefit obligation. The liabilities of the Company arising from defined benefit obligations, and the related current service cost, are determined using the projected unit credit method. For defined benefit plans, the cost charged to the income statement consists of current service cost, net interest cost and past service cost. Remeasurements comprising of actuarial gains and losses are recognized in the period in which they occur, directly in other comprehensive income. They are included in other comprehensive income in the statement of changes in equity and in balance sheet. Remeasurements are not reclassified to profit or loss in subsequent periods. Contributions to defined contribution plans are charged to the income statement as incurred. All past service costs are recognized at the earlier of when the amendment occurs. Compensated absence The cost of accumulating paid absences is recognized when employees render the service that increases their entitlement to future paid absences. The cost of accumulating paid absences is measured as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period.
Earnings per share	3.17 Earnings per share The Company presents basic and diluted earnings per share (“EPS”) data for its common shares. Basic EPS is calculated by dividing the net income attributable to shareholders of the Company by the weighted average number of common shares outstanding during the period, adjusted for own shares held. In calculating diluted EPS, the number of shares should be that used in calculating the basic EPS, plus the weighted average number of shares that would be issued on the conversion of all the dilutive potential common shares into common shares. The earnings figure should be that used for basic EPS adjusted to reflect any post-tax effects from changes that would arise if the potential shares outstanding in the period were actually issued.
Treasury shares	3.18 Treasury shares Own equity instruments that are reacquired (treasury shares) are recognized at cost and deducted from equity. No gain or loss is recognized in the profit or loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Any difference between the carrying amount and the consideration, if reissued, is recognized in additional paid-in capital. Voting rights related to treasury shares are nullified and no dividends are allocated to them.
Investments in an associate	3.19 Investments in an associate The Company’s investment in its associates are accounted for using the equity method. An associate is an entity in which the Company has significant influence. Under the equity method, the investment is initially recognized at cost. The carrying amount of the investment is adjusted to recognize changes in the Company’s share of net assets of the associate since the acquisition date. Goodwill relating to the associate is included in the carrying amount of the investment and is neither amortized nor individually tested for impairment. The income statement reflects the Company’s share of the results of operations of the associate. Any change in other comprehensive income of those investees is presented as part of the Company’s other comprehensive income. When there has been a change recognized directly in the equity of the associate, the Company recognizes its share of any changes, when applicable, in the statement of changes in equity. Unrealized gains and losses resulting from transactions between the Company and the associate are eliminated to the extent of the interest in the associate. The Company’s share of profit or loss of an associate is shown on the face of the income statement and represents profits or loss after tax and non-controlling interests in the subsidiaries of the associate. The financial statements of the associate are prepared for the same reporting period as the Company. When necessary, adjustments are made to bring the accounting policies in line with those of the Company. After application of the equity method, the Company determines whether it is necessary to recognize an impairment loss on its investment in its associate. The Company determines at each reporting date whether there is any objective evidence that the investment in associates is impaired. If this is the case, the Company calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount in share of losses of associates in the income statement. Upon loss of significant influence over the associate, the Company measures and recognizes any retained investment at its fair value. Any difference between the carrying amount of the associate upon loss of significant influence and the fair value of the retaining investment and proceeds from disposal is recognized in profit or loss.
Government grant	3.20 Government grant Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as other income on a systematic basis over the periods that the related costs, which it is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as a liability in equal amounts over the expected useful life of the related asset. For the year ended December 31, 2020, 2019 and 2018, the government grant received $973, $425 and $106, respectively, the Company recognized in the line item of other income, refer to Note 7(e).
Non-current assets held for sale	3.21 Non-current assets held for sale The Company classifies non-current assets and disposal groups as held for sale/distribution to owners if their carrying amounts will be recovered principally through a sale/distribution rather than through continuing use. Non-current assets and disposal groups are measured at the lower of their carrying amount and fair value less costs to sell. The criteria for held for sale classification is regarded met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification. Property, plant and equipment and intangible assets once classified as held for sale/distribution to owners are not depreciated or amortized. When equity method investments are classified as held for sale, the investor discontinues the use of the equity method from the date that the investment (or the portion of it) is classified as held for sale; instead, the associate or joint venture is then measured at the lower of its carrying amount and fair value less cost to sell.
Finance and other income	3.2 2 Finance and other income Interest income Interest revenue shall be calculated by using the effective interest method. This shall be calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for: (a) purchased or originated credit-impaired financial assets. For those financial assets, the entity shall apply the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial recognition. (b) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the Company applies the effective interest rate to the amortized cost of the financial asset in subsequent reporting periods. Rental income Rental income arising from operating leases on investment properties is accounted for on a straight-line basis over the lease terms and is included in other operating income due to its operating nature. Dividends Revenue is recognized when the company’s right to receive the payment is established, which is generally when shareholders approve the dividend.

Basis of Preparation (Tables)

Basis of Preparation (Tables)	12 Months Ended
Basis of Preparation (Tables)	Dec. 31, 2020
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Subsidiaries of the Company	The subsidiaries of the Company are set out below: Percentage of equity interest Place of incorporation and operations 2020 2019 The British Virgin Islands APWC General Holdings Limited 100 % 100 % PRC (APWC) Holding Ltd. 100 % 100 % Samray Inc. 100 % 100 % Siam (APWC) Holdings Ltd. 100 % 100 % Moon View Ltd. 100 % 100 % Trigent Investment Holdings Limited 100 % 100 % Crown Century Holdings Ltd. 100 % 100 % Singapore Sigma Cable Company (Private) Limited (“Sigma Cable”) 98.30 % 98.30 % Epan Industries Pte Ltd. 98.30 % 98.30 % Singvale Pte Ltd. 100 % 100 % The People’s Republic of China (“PRC”) Ningbo Pacific Cable Co., Ltd. (“Ningbo Pacific”) 97.93 % 97.93 % Shanghai Yayang Electric Co., Ltd. (“SYE”) 68.75 % 68.75 % Pacific Electric Wire & Cable (Shenzhen) Co., Ltd. (“PEWS”) 97.93 % 97.93 % Hong Kong Crown Century Holdings Limited (“CCH (HK)”) 97.93 % 97.93 % Australia Australia Pacific Electric Cable Pty Limited (“APEC”) 98.06 % 98.06 % Thailand Charoong Thai Wire and Cable Public Company Limited (“Charoong Thai”) (i) 50.93 % 50.93 % Siam Pacific Electric Wire & Cable Company Limited (“Siam Pacific”) 50.93 % 50.93 % Double D Cable Company Limited (“Double D”) 50.93 % 50.93 % Hard Lek Limited. 73.98 % 73.98 % APWC (Thailand) Co., Ltd. 99.48 % 99.48 % PEWC (Thailand) Co., Ltd. 99.48 % 99.48 % CTW Beta Co., Ltd. 50.89 % 50.89 % Siam Fiber Optics Co., Ltd. (“SFO”) (ii) 45.84 % 45.84 % Taiwan Asia Pacific New Energy Corporation Limited ("APNEC") (iii) 100.00 % 100.00 % YASHIN Energy Corporation Limited ("YASHIN") (iii) 100.00 % 100.00 % YADING Energy Corporation Limited ("YADING") (iii) 100.00 % 100.00 % 2. BASIS OF PREPARATION (continued) 2.2 Basis of consolidation (continued) (i) Charoong Thai is listed on the Stock Exchange of Thailand and is engaged in the manufacturing of wire and cable products for the power and telecommunications industries in Thailand. (ii) The directors have concluded that the Company controls SFO, even though it holds less than half of the voting rights of this subsidiary. This is because the Company is the largest shareholder with a 50.93% equity interest in Charoong Thai, which held a 90% equity interest of SFO. On October 30, 2019, Charoong Thai acquired additional 30% interest in SFO for a total consideration of THB 9 million, thereby increasing the Company’s interest in SFO from 30.56% to 45.84%. The Company recorded the effect of change in shareholding of the subsidiaries, amounting to $40 under the caption of “Additional paid-in capital” in the consolidated statement of change in equity.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2020
Disclosure Of Summary Of Significant Accounting Policies [Abstract]
Estimated Useful Lives of Assets	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: ► Buildings 20-30 years ► Building improvement 3-20 years ► Machinery and equipment 4-20 years ► Motor vehicles 3-10 years ► Office equipment 2-20 years
Lease Term or Estimated Useful Lives of Assets	Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: ► 2 to 37 years ► 2 to 3 years ► 1 to 3 years ► 5 years

New Standards and Interpretat_2

New Standards and Interpretations (Tables) - IFRS 16 [Member]	12 Months Ended
	Dec. 31, 2020
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Schedule of Significant Effects of Adopting New Standards	Affected items of consolidated balance sheet As of December 31, 2018 Effect of application of new standards As of January 1, 2019 Remarks US$’000 US$’000 US$’000 Assets Prepayments 1,140 (59 ) 1,081 B Lease assets* 66 (66 ) — A Right-of-use assets — 3,801 3,801 A, B, C Prepaid land lease payments 978 (978 ) — B Total affected assets 2,184 2,698 4,882 Liabilities Financial lease liabilities - current 44 362 406 C Financial lease liabilities - non-current 46 2,336 2,382 C Total affected liabilities 90 2,698 2,788 * included in the line "Property, plant and equipment" in the balance sheet A. B. C. The Company recognized right-of-use assets and lease liabilities for those leases previously classified as operating leases under IAS 17, except for short-term leases and leases of low-value asset. The Company recognized right-of-use assets based on the amount equal to the lease liabilities. Lease liabilities were recognized based on the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate at January 1, 2019.
Summary of Reconciliation of IAS 17 Non-cancelled Operating Lease Commitment to IFRS 16 Lease Liability	Reconciliation of IAS 17 non-cancelled operating lease commitment to IFRS 16 lease liability: 2019 US$’000 Operating lease commitments disclosed as at December 31, 2018 3,263 Add: finance lease liabilities recognized as at December 31, 2018 90 Discounted using the incremental borrowing rate at January 1, 2019 (380 ) Recognition exemption for: Short-term leases (169 ) Leases of low-value assets (16 ) Lease liabilities recognized as at January 1, 2019 2,788

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2020
Disclosure Of Operating Segments [Abstract]
Summary of Segment Information	Inter-segment revenues are eliminated upon consolidation and reflected in the “adjustments and eliminations” column. All other adjustments and eliminations are part of detailed reconciliations presented further below. 5(b) Year ended December 31, 2020 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 73,199 143,647 96,718 313,564 — 313,564 Inter-segment — — — — — — Segment operating profit/(loss) 3,087 11,250 (4,492 ) 9,845 (2,973 ) 6,872 Depreciation and amortization(Included depreciation from right of use assets) (796 ) (2,773 ) (1,715 ) (5,284 ) (118 ) (5,402 ) Depreciation from right of use assets (46 ) — (504 ) (550 ) (71 ) (621 ) Impairment of property, plant and equipment — (4 ) (198 ) (202 ) — (202 ) Interest income 94 192 33 319 1 320 Interest expense (178 ) (105 ) (257 ) (540 ) (75 ) (615 ) Income tax (expense)/benefit (791 ) (2,344 ) (714 ) (3,849 ) (167 ) (4,016 ) Other disclosures Capital expenditure 3,763 10,674 167 14,604 — 14,604 5. SEGMENT INFORMATION (continued) 5(b) Information about reportable segments (continued) Year ended December 31, 2019 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 76,575 172,379 89,206 338,160 — 338,160 Inter-segment — 6 — 6 (6 ) — Segment operating profit/(loss) 1,237 3,042 (1,659 ) 2,620 (2,884 ) (264 ) Depreciation and amortization(Included depreciation from right of use assets) (811 ) (2,842 ) (1,613 ) (5,266 ) (58 ) (5,324 ) Depreciation from right of use assets (44 ) — (441 ) (485 ) (22 ) (507 ) Impairment of property, plant and equipment (549 ) 3 — (546 ) — (546 ) Interest income 57 403 45 505 1 506 Interest expense (239 ) (481 ) (102 ) (822 ) (23 ) (845 ) Income tax (expense)/benefit (561 ) (1,235 ) 105 (1,691 ) (366 ) (2,057 ) Other disclosures Capital expenditure 552 4,590 242 5,384 78 5,462 Year ended December 31, 2018 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenues External customers 103,647 213,424 108,869 425,940 — 425,940 Inter-segment 4,076 392 6,308 10,776 (10,776 ) — Segment operating profit/(loss) 5,234 9,539 (2,306 ) 12,467 (3,143 ) 9,324 Depreciation and amortization (829 ) (2,836 ) (1,333 ) (4,998 ) (20 ) (5,018 ) Impairment of property, plant and equipment — (11 ) — (11 ) — (11 ) Interest income 117 611 42 770 (288 ) 482 Interest expense (397 ) (748 ) (34 ) (1,179 ) (21 ) (1,200 ) Income tax (expense)/benefit (1,212 ) (2,152 ) 384 (2,980 ) (906 ) (3,886 ) Other disclosures Capital expenditure 1,188 2,859 451 4,498 10 4,508 5(d) Corporate adjustments North Asia Thailand ROW Total segments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Total assets 52,436 173,967 100,823 327,226 10,893 338,119 Total liabilities 12,647 29,911 47,132 89,690 13,554 103,244 As of December 31, 2019 Total assets 49,379 165,579 76,618 291,576 7,335 298,911 Total liabilities 14,212 26,706 21,834 62,752 7,724 70,476
Reconciliation of Segment Operating Profit (Loss)	5(c) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Segment operating profit 9,845 2,620 12,467 Corporate expenses adjustments and eliminations (2,973 ) (2,884 ) (3,143 ) 6,872 (264 ) 9,324 Other operating income 814 385 805 Other operating expenses (129 ) (770 ) (1,445 ) Operating profit 7,557 (649 ) 8,684 Finance costs (744 ) (1,012 ) (1,378 ) Finance income 320 506 482 Share of loss of associates (1 ) (3 ) (3 ) Exchange (loss)/gain (579 ) 1,550 1,741 Other income 1,173 717 1,817 Other expense (1 ) (3 ) (11 ) Profit before tax 7,725 1,106 11,332
Reconciliation of Assets and Liabilities	Reconciliation of assets: As of December 31, 2020 2019 US$’000 US$’000 Segment operating assets 327,226 291,576 Corporate and other assets 6,074 2,466 Investment in associates 930 935 Deferred tax assets 3,889 3,939 Inter-segment elimination — (5 ) Total assets 338,119 298,911 Reconciliation of liabilities: As of December 31, 2020 2019 US$’000 US$’000 Segment operating liabilities 89,690 62,752 Corporate liabilities 9,146 3,591 Deferred tax liabilities 4,408 4,139 Inter-segment elimination — (6 ) Total liabilities 103,244 70,476
Summary of Application of IFRS 16 Increased the Segment Assets and Liabilities	5(d-1) Corporate adjustments North Asia Thailand ROW Total segments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2019 Assets — — 2,506 2,506 192 2,698 Liabilities — — 2,552 2,552 205 2,757
Revenue From External Customers Based Major Categories	(i) Revenue from external customers is summarized as the following major categories: Year ended December 31, 2020 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 48,851 78,779 127,630 — 127,630 Enamel 73,179 57,971 — 131,150 — 131,150 Fabrication — 33,101 — 33,101 — 33,101 Others* 20 3,724 17,939 21,683 — 21,683 73,199 143,647 96,718 313,564 — 313,564 Timing of revenue recognition At a point in time 73,199 143,463 86,050 302,712 — 302,712 Over time — 184 10,668 10,852 — 10,852 73,199 143,647 96,718 313,564 — 313,564 * include revenues from SDI service contracts (which amounted to US$15.6 million in 2020), and sale of other wires and cables products. 5. SEGMENT INFORMATION (continued) 5(e) Disaggregated revenues and geographical information (i)Revenue from external customers is summarized as the following major categories (continued): Year ended December 31, 2019 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 49,493 78,686 128,179 — 128,179 Enamel 76,575 102,997 — 179,572 — 179,572 Others* — 19,889 10,520 30,409 — 30,409 76,575 172,379 89,206 338,160 — 338,160 Timing of revenue recognition At a point in time 76,575 172,031 82,584 331,190 — 331,190 Over time — 348 6,622 6,970 — 6,970 76,575 172,379 89,206 338,160 — 338,160 * include revenues from SDI service contracts (which amounted to US$7.6 million in 2019), fabrication service contracts, and sale of other wires and cables products. Year ended December 31, 2018 North Asia Thailand ROW Total segments Corporate expense adjustments and eliminations Consolidated US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue from external customers Power — 64,771 92,130 156,901 — 156,901 Enamel 103,647 114,247 — 217,894 — 217,894 Others* — 34,406 16,739 51,145 — 51,145 103,647 213,424 108,869 425,940 — 425,940 Timing of revenue recognition At a point in time 103,647 213,212 92,133 408,992 — 408,992 Over time — 212 16,736 16,948 — 16,948 103,647 213,424 108,869 425,940 — 425,940 * include revenues from SDI service contracts (which amounted to US$16.7 million in 2018), fabrication service contracts, and sale of other wires and cables products.
Revenue From External Customers and Non-Current Assets Broken Down by Country of Domicile	(ii) Revenue from external customers is attributed to individual countries based on the customer’s country of domicile and is summarized as follows: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenues from external customers Thailand 128,868 116,160 154,207 Singapore 44,477 46,218 63,781 Australia 45,161 34,447 37,594 China 77,411 81,813 111,917 India 2,860 36,121 45,008 Southeast Asia 14,774 23,390 13,339 Northeast Asia 13 11 94 313,564 338,160 425,940 The total non-current assets other than financial instruments and deferred tax assets broken down by the country of domicile are summarized as follow: As of December 31, 2020 2019 US$’000 US$’000 Non-current assets by country: Thailand 41,232 32,723 Singapore 6,620 7,869 China 9,354 5,661 Australia 8,006 2,661 Other 173 290 Total non-current assets 65,385 49,204

Material Partly-Owned Subsidi_2

Material Partly-Owned Subsidiaries (Tables)	12 Months Ended
Material Partly-Owned Subsidiaries (Tables)	Dec. 31, 2020
Statements [Line Items]
Subsidiaries of the Company	The subsidiaries of the Company are set out below: Percentage of equity interest Place of incorporation and operations 2020 2019 The British Virgin Islands APWC General Holdings Limited 100 % 100 % PRC (APWC) Holding Ltd. 100 % 100 % Samray Inc. 100 % 100 % Siam (APWC) Holdings Ltd. 100 % 100 % Moon View Ltd. 100 % 100 % Trigent Investment Holdings Limited 100 % 100 % Crown Century Holdings Ltd. 100 % 100 % Singapore Sigma Cable Company (Private) Limited (“Sigma Cable”) 98.30 % 98.30 % Epan Industries Pte Ltd. 98.30 % 98.30 % Singvale Pte Ltd. 100 % 100 % The People’s Republic of China (“PRC”) Ningbo Pacific Cable Co., Ltd. (“Ningbo Pacific”) 97.93 % 97.93 % Shanghai Yayang Electric Co., Ltd. (“SYE”) 68.75 % 68.75 % Pacific Electric Wire & Cable (Shenzhen) Co., Ltd. (“PEWS”) 97.93 % 97.93 % Hong Kong Crown Century Holdings Limited (“CCH (HK)”) 97.93 % 97.93 % Australia Australia Pacific Electric Cable Pty Limited (“APEC”) 98.06 % 98.06 % Thailand Charoong Thai Wire and Cable Public Company Limited (“Charoong Thai”) (i) 50.93 % 50.93 % Siam Pacific Electric Wire & Cable Company Limited (“Siam Pacific”) 50.93 % 50.93 % Double D Cable Company Limited (“Double D”) 50.93 % 50.93 % Hard Lek Limited. 73.98 % 73.98 % APWC (Thailand) Co., Ltd. 99.48 % 99.48 % PEWC (Thailand) Co., Ltd. 99.48 % 99.48 % CTW Beta Co., Ltd. 50.89 % 50.89 % Siam Fiber Optics Co., Ltd. (“SFO”) (ii) 45.84 % 45.84 % Taiwan Asia Pacific New Energy Corporation Limited ("APNEC") (iii) 100.00 % 100.00 % YASHIN Energy Corporation Limited ("YASHIN") (iii) 100.00 % 100.00 % YADING Energy Corporation Limited ("YADING") (iii) 100.00 % 100.00 % 2. BASIS OF PREPARATION (continued) 2.2 Basis of consolidation (continued) (i) Charoong Thai is listed on the Stock Exchange of Thailand and is engaged in the manufacturing of wire and cable products for the power and telecommunications industries in Thailand. (ii) The directors have concluded that the Company controls SFO, even though it holds less than half of the voting rights of this subsidiary. This is because the Company is the largest shareholder with a 50.93% equity interest in Charoong Thai, which held a 90% equity interest of SFO. On October 30, 2019, Charoong Thai acquired additional 30% interest in SFO for a total consideration of THB 9 million, thereby increasing the Company’s interest in SFO from 30.56% to 45.84%. The Company recorded the effect of change in shareholding of the subsidiaries, amounting to $40 under the caption of “Additional paid-in capital” in the consolidated statement of change in equity.
Subsidiaries with material non-controlling interests [Member]
Statements [Line Items]
Subsidiaries of the Company	Proportion of equity interest held by NCI: Country of incorporation As of December 31, Name and operation 2020 2019 Charoong Thai and its subsidiaries (“CTW Consolidated”) Thailand 49.07% 49.07% SYE China 31.25% 31.25%
Summarized Financial Information of Subsidiaries	6(b) The summarized financial information of the subsidiaries is provided below. This information is based on amounts before inter-company eliminations: Summarized statements of comprehensive income CTW consolidated For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenue 143,647 172,385 213,424 Profit before tax 11,793 4,352 11,736 Income tax expense (2,344 ) (1,235 ) (2,150 ) Profit for the year 9,449 3,117 9,586 Other comprehensive (loss)/income (1,406 ) 9,194 3,965 Total comprehensive income 8,043 12,311 13,551 Profit attributable to non-controlling interests 4,631 1,378 4,509 Dividends paid to non-controlling interests 1,228 2,763 2,181 Summarized statements of comprehensive income SYE For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Revenue 6,291 20,743 33,790 Loss before tax (1,161 ) (2,272 ) (837 ) Income tax expense — — — Loss for the year (1,161 ) (2,272 ) (837 ) Other comprehensive income/(loss) 84 (46 ) (255 ) Total comprehensive loss (1,077 ) (2,318 ) (1,092 ) Loss attributable to non-controlling interests (363 ) (710 ) (262 ) Dividends paid to non-controlling interests — — — 6. MATERIAL PARTLY-OWNED SUBSIDIARIES (continued) 6(b) Summarized financial information about the subsidiaries Summarized balance sheets CTW consolidated SYE As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 Current assets 128,534 127,539 3,336 9,038 Non-current assets 56,596 49,009 1,406 1,385 Current liabilities (18,815 ) (15,350 ) (3,635 ) (8,239 ) Non-current liabilities (11,097 ) (11,358 ) — — Total equity 155,218 149,840 1,107 2,184 Equity attributable to: Equity holders of the parent 78,961 76,216 761 1,502 Non-controlling interests 76,257 73,624 346 682 Summarized cash flow information CTW consolidated For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Operating 19,713 10,776 38,784 Investing (10,952 ) 2,319 (9,137 ) Financing (5,118 ) (20,260 ) (12,585 ) Effect of changes in exchange rate on cash (87 ) 2,376 (102 ) Net increase (decrease) in cash and cash equivalents 3,556 (4,789 ) 16,960 Summarized cash flow information SYE For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Operating (1,844 ) 5,135 3,648 Investing 278 (165 ) (277 ) Financing (769 ) (1,847 ) (4,005 ) Effect of changes in exchange rate on cash 98 (28 ) (34 ) Net (decrease) increase in cash and cash equivalents (2,237 ) 3,095 (668 )

Income and Expenses Items (Tabl

Income and Expenses Items (Tables)	12 Months Ended
Income and Expenses Items (Tables)	Dec. 31, 2020
Text Block1 [Abstract]
Summary of Other Operating Income
Summary of Other Operating Expenses	For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Allowance for trade receivables 124 — 570 Impairment of property, plant, and equipment 4 546 11 Allowance for foreseeable loss — 193 — Allowance for other receivable — 30 53 Allowance for trade receivables for related parties — — 1 Other operating expenses – others 1 1 810 Total other operating expenses 129 770 1,445
Summary of Finance Costs and Finance Income	For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest on debts and borrowings 536 754 1,196 Interest on leases liabilities 79 91 4 Total interest expenses 615 845 1,200 Banking charges 129 167 178 Total finance costs 744 1,012 1,378 For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest income 320 506 482 Total finance income 320 506 482
Summary of Other Income and Other Expenses	For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Others 1 3 9 Net loss on financial instruments — — 2 Total other expenses 1 3 11
Summary of Depreciation, Amortization and Lease Expense Included in Consolidated Income Statements	For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Included in cost of sales: Depreciation – tangible assets 3,893 4,089 4,162 Depreciation – right of use assets 121 135 — Amortization – intangible assets 19 10 9 Operating lease expenses 2 3 16 Included in selling expenses: Depreciation – tangible assets 92 93 141 Depreciation – right of use assets 113 112 — Amortization – intangible assets 1 1 1 Operating lease expenses 1 1 184 Included in general and administrative expenses: Depreciation – tangible assets 590 552 598 Depreciation – right of use assets 387 260 — Amortization – intangible assets 42 39 34 Amortization – prepaid land lease payment — — 38 Depreciation – investment property 144 33 35 Operating lease expenses 14 170 200 5,419 5,498 5,418
Summary of Employee Benefits Expenses	For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Included in cost of sales: Wages and salaries 13,065 14,429 13,674 Labor and health insurance costs 71 126 162 Pension costs 736 994 890 Other employment benefits 702 816 892 Included in selling expenses: Wages and salaries 3,557 3,495 3,685 Labor and health insurance costs 7 12 14 Pension costs 300 330 324 Other employment benefits 14 50 68 Included in general and administrative expenses: Wages and salaries 8,861 8,117 8,818 Labor and health insurance costs 89 85 224 Pension costs 640 757 671 Director fees 1,065 640 1,046 Other employment benefits 186 286 325 Total employee benefits expenses 29,293 30,137 30,793

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2020
Major Components Of Tax Expense Income [Abstract]
Major Components of Income Tax Expenses	The major components of income tax expenses for the years ended December 31, 2020, 2019 and 2018 are: 2020 2019 2018 US$’000 US$’000 US$’000 Consolidated income statements Current income tax: Current income tax charge 3,376 1,699 4,068 Previously unrecognized tax loss used to reduce current income tax (89 ) — (128 ) Adjustments for current income tax of prior years (1 ) (16 ) 1 Total current income tax 3,286 1,683 3,941 Deferred tax expenses/(benefits): Relating to origination and reversal of temporary differences 782 374 243 Relating to change in tax rate — — — Previously unrecognized tax loss used to reduce deferred tax expenses (52 ) — (298 ) Total deferred tax expenses/(benefits) 730 374 (55 ) Income tax expense reported in the income statement 4,016 2,057 3,886 Consolidated statements of comprehensive income Deferred tax related to items recognized in other comprehensive income during the year: Change in the fair value of equity instrument measured at fair value through other comprehensive income Recognized during the year (358 ) 334 (84 ) Effect of change in tax rate — — — Net income (loss) on actuarial gains and losses Recognized during the year 40 (345 ) (82 ) Effect of change in tax rate — — — Income tax benefits charged to other comprehensive (loss) income (318 ) (11 ) (166 )
Reconciliation of Difference Between Tax Computed at Statutory Tax Rate and Income Tax Expenses	The reconciliation of difference between tax computed at the statutory tax rate and income tax expenses reported in the consolidated income statement is as follows: 2020 2019 2018 US$’000 US$’000 US$’000 Profit before tax 7,725 1,106 11,332 Tax at statutory rate of 20% (2019: 20%; 2018: 20%) 1,545 221 2,266 Foreign income taxed at different rate 1,100 499 697 Expenses not deductible for tax purpose 255 221 (33 ) Utilization of previously unrecognized tax losses (89 ) — (128 ) Tax benefit arising from previously unrecognized tax losses (52 ) — (298 ) Net deferred tax asset not recognized 1,151 949 679 Written-off deferred tax — 218 (4 ) Tax exempt on income (57 ) (144 ) (135 ) Uncertain tax position (273 ) (454 ) 11 Return to provision adjustment (1 ) (16 ) 1 Deferred tax liability arising from undistributed earnings 270 215 578 Withholding tax on dividends 163 355 270 Others 4 (7 ) (18 ) Income tax expense reported in consolidated income statement 4,016 2,057 3,886
Summary of Deferred Tax	Deferred tax relates to the following: Consolidated balance sheet Consolidated income statement As of December 31, For the year ended Decembers 31, 2020 2019 2020 2019 2018 US$’000 US$’000 US$’000 US$’000 US$’000 Outside basis differences (4,099 ) (3,829 ) 270 215 578 Revaluations of financial assets at fair value through other comprehensive income (322 ) (679 ) — — — Accrued interest income — (181 ) (172 ) 13 12 Unutilized building allowance (net) (12 ) (36 ) (24 ) (98 ) (95 ) Unused tax losses 54 546 481 119 (459 ) Allowance for doubtful accounts 281 245 (21 ) 47 (97 ) Inventory impairment 412 554 137 147 (236 ) Rebates and other accrued liabilities 533 472 (18 ) (46 ) (38 ) Unpaid retirement benefits 1,504 1,553 41 (81 ) (54 ) Deferred revenue and cost of sales 18 23 5 (6 ) (14 ) Actuarial loss 756 796 — — — Unabsorbed depreciation 680 637 9 57 (55 ) Mark-to-Market value of forward contract — — — 28 (28 ) Others (324 ) (301 ) 22 (21 ) 431 Deferred tax expenses / (benefits) 730 374 (55 ) Net deferred tax assets (519 ) (200 )
Disclosure Of Reconciliation Of Changes In Deferred Tax Liability Asset Explanatory	Reconciliation of deferred tax assets, net 2020 2019 2018 US$’000 US$’000 US$’000 Opening balance as of January 1 (200 ) (6 ) (132 ) Tax (expenses)/benefit during the period recognized in profit or loss (730 ) (374 ) 55 Tax benefit during the period recognized in other comprehensive income 318 11 166 Exchange difference on translation foreign operations 93 169 (95 ) Closing balance as of December 31 (519 ) (200 ) (6 )
Year of Expiration and Amount of Available Unused Net Operating Losses	The Company has available unused net operating losses which arose in Thailand, China, Hong Kong and Singapore as of December 31, 2020, and arose in Thailand, China, Hong Kong, Singapore and Australia as of December 31, 2019, that may be applied against future taxable income and that expire as follows respectively: As of December 31, Year of expiration 2020 2019 US$’000 US$’000 2020 — 3,067 2021 3,905 5,246 2022 2,437 2,216 2023 4,299 4,855 2024 3,226 3,605 2025 1,811 — No expiration 1,620 1,591 17,298 20,580
Reconciliation of Beginning and Ending Amounts of Uncertain Tax Position	A reconciliation of the beginning and ending amounts of uncertain tax position is as follows: Change in Uncertain Tax Positions 2020 2019 2018 US$’000 US$’000 US$’000 Balance as of January 1 451 674 706 Additions based on tax positions related to the current year — — — Decrease due to lapses in statute of limitations (144 ) (215 ) — Exchange difference 32 (8 ) (32 ) Balance as of December 31 339 451 674
Accrued Interest and Penalties on Uncertain Tax Position	The amount of related interest and penalties the Company has provided as of the dates listed below were: As of December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Accrued interest on uncertain tax position 597 713 867 Accrued penalties on uncertain tax position 339 384 461 Total accrued interest and penalties on uncertain tax position 936 1,097 1,328

(Loss) Earnings Per Share (Tabl

(Loss) Earnings Per Share (Tables)	12 Months Ended
(Loss) Earnings Per Share (Tables)	Dec. 31, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Attributable to Common Shareholders Per Share	The following table sets forth the computation of basic and diluted earnings attributable to common shareholders per share: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 (except for number of shares and earnings per share) Numerator: Net (loss) profit attributable to APWC from continuing operations (552 ) (1,632 ) 2,928 Net (loss) profit attributable to APWC (552 ) (1,632 ) 2,928 Denominator: Weighted-average common shares outstanding – basic and diluted 13,819,669 13,819,669 13,819,669 (Loss) earnings per share – basic and diluted Continuing operations (0.04 ) (0.12 ) 0.21 Total (loss) earnings per share – basic and diluted (0.04 ) (0.12 ) 0.21

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
Cash and Cash Equivalents (Tables)	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	As of December 31, 2020 2019 US$’000 US$’000 Cash on hand and cash at banks 52,237 53,673

Financial Assets and Financia_2

Financial Assets and Financial Liabilities (Tables)	12 Months Ended
Financial Assets and Financial Liabilities (Tables)	Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Summary of Other Financial Assets and Liabilities	As of December 31, 2020 2019 US$’000 US$’000 Financial assets at fair value through other comprehensive income Equity instrument (Note 11(d)) 2,271 4,062 2,271 4,062 Financial liabilities at fair value through profit or loss Foreign exchange forward contracts (Note 11(c)) — 3 — 3
Disclosure Of Financial Instruments [Line Items]
Summary of Interest-bearing Loans and Borrowings	As of December 31, 2020 2019 Interest rate Maturity Local currency Interest rate Maturity Local currency % ‘000 US$’000 % ‘000 US$’000 Interest-bearing loans and borrowings Bank loans 3.07 Mar. 2045 AUD$4,883 3,764 — — — — Bank loans 4.50 ~ 4.90 Jun. 2021 RMB$17,800 2,736 5.00 ~ 5.50 Mar. 2020 ~ Sept. 2020 RMB$20,400 2,929 Trust receipt 0.9 ~ 1.0 Mar. 2021 THB$74,176 2,488 1.90 ~ 2.70 Jan. 2020 ~ Jun. 2020 THB$161,018 5,423 Trust receipt 2.32 Apr. 2021 SGD$6,332 4,793 3.05 Feb. 2020 ~ Apr. 2020 SGD$4,042 3,004 Total 13,781 11,356
Foreign Currency Forward Contracts	The forward contract balance varies with the expected foreign currency transactions and changes in foreign exchange rate. 2020 2019 Assets Liabilities Assets Liabilities US$’000 US$’000 US$’000 US$’000 Foreign currency forward contracts Fair value — — — 3
Comparison of Carrying Amounts and Fair Value of Financial Instruments	Set out below is a comparison of the carrying amounts and fair value of the Company’s financial instruments that are carried in the financial statements: Carrying amount Fair value As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 Financial assets-current Financial assets at amortized cost Cash and cash equivalents 52,237 53,673 52,237 53,673 Trade receivables 82,071 74,077 82,071 74,077 Other receivables 6,192 6,868 6,192 6,868 Due from related parties 10,982 11,566 10,982 11,566 Financial assets-non-current Financial assets at fair value through other comprehensive income 2,271 4,062 2,271 4,062 Financial assets at amortized cost Long-term bank deposits* 1,879 1,246 1,879 1,246 Total 155,632 151,492 155,632 151,492 Financial liabilities-current Liabilities at amortized cost Interest-bearing loans and borrowings 10,131 11,356 10,131 11,356 Trade and other payables 27,370 16,879 27,370 16,879 Due to related parties 10,620 3,284 10,620 3,284 Lease liabilities 551 574 551 574 Financial liabilities at fair value through profit or loss — 3 — 3 Financial liabilities-non-current Liabilities at amortized cost Interest-bearing loans and borrowings 3,650 — 3,650 — Lease liabilities 1,783 2,254 1,783 2,254 Total 54,105 34,350 54,105 34,350 * included in other non-current assets (i) Methods and assumptions used to estimate fair value
Description of Significant Unobservable Inputs to Valuation	(ii) Description of significant unobservable inputs to valuation Valuation technique Significant unobservable inputs Liquidity discount (2020 and 2019) Sensitivity of the input to fair value 2020 2019 Financial asset Unquoted equity instrument Market Approach Method Liquidity Discount 30% 5% decrease in the discount would increase in fair value by $162 5% decrease in the discount would increase in fair value by $290
Significant unobservable inputs (Level 3) [Member] \| Equity instrument as financial assets at fair value through other comprehensive income [Member]
Disclosure Of Financial Instruments [Line Items]
Fair Value of Assets	The Company carries the equity instrument as financial assets at fair value through other comprehensive income classified as level 3 within the fair value hierarchy. A reconciliation of the beginning and closing balances is summarized below: 2020 2019 US$’000 US$’000 At January 1 4,062 2,332 Re-measurement financial assets to fair value, recognized in other comprehensive income/(loss) (1,789 ) 1,670 Exchange difference on translation (2 ) 60 At December 31 2,271 4,062

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
Trade and Other Receivables (Tables)	Dec. 31, 2020
Text Block1 [Abstract]
Summary of Trade and Other Receivables	As of December 31, 2020 2019 US$’000 US$’000 Trade receivables 83,485 75,627 Less: Loss allowances (1,414 ) (1,550 ) Trade receivable, net 82,071 74,077 Other receivables 6,227 6,986 Less: Loss allowances (35 ) (118 ) Other receivable, net 6,192 6,868
Movement in Provision for Impairment of Trade Receivables	12(a) Movement in the loss allowance on trade receivables 2020 2019 US$’000 US$’000 At January 1 1,550 1,657 Charge for the year 227 72 Write-off (339 ) (1 ) Unused amounts reversed (147 ) (194 ) Currency translation adjustment 102 19 Reclassification 21 (3 ) At December 31 1,414 1,550
Aging Analysis of Trade Receivables	12. 12(b) Past due Total Current 1-30 days 31-60 days 61-90 days 91-120 days >120 days US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 December 31, 2020 Expected loss rate 1.69% 0.16% 1.23% 2.80% 6.92% 15.91% 66.48% Gross carrying amount - trade receivables 83,485 69,336 9,557 2,751 159 44 1,638 Loss allowances 1,414 112 118 77 11 7 1,089 Trade receivable, net 82,071 69,224 9,439 2,674 148 37 549 December 31, 2019 Expected loss rate 2.05% 0.14% 0.76% 3.75% 9.52% 23.89% 75.97% Gross carrying amount - trade receivables 75,627 59,867 9,979 3,759 294 180 1,548 Loss allowances 1,550 86 76 141 28 43 1,176 Trade receivable, net 74,077 59,781 9,903 3,618 266 137 372

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2020
Classes Of Inventories [Abstract]
Summary of Inventories	As of December 31, 2020 2019 US$’000 US$’000 Raw materials and supplies 23,490 18,578 Work in progress 17,992 18,593 Finished goods 54,889 48,016 Total inventories at the lower of cost and net realizable value 96,371 85,187

Contract Assets (Tables)

Contract Assets (Tables)	12 Months Ended
Contract Assets (Tables)	Dec. 31, 2020
Contract Assets [Abstract]
Schedule of Assets Related to Contracts with Customers	Assets related to contracts with customers As of December 31, 2020 2019 US$’000 US$’000 Contract assets - current 10,245 4,686
Aggregate Amount of the Transaction Price Allocated to the Unsatisfied Performance Obligations	The following table shows the aggregate amount of the transaction price allocated to the unsatisfied performance obligations. As of December 31, 2020 2019 US$’000 US$’000 Unsatisfied long-term SDI contracts Expected to be recognized as revenue over 3 years 143,265 156,592

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Abstract]
Summary of Property, Plant and Equipment	Land Buildings Building improvement Machinery and equipment Motor vehicle and other asset Office equipment Construction in progress Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 6,206 47,890 5,715 96,718 5,780 6,722 1,673 170,704 Effects on initial application of IFRS 16 — — — — (192 ) — — (192 ) Adjusted balance at January 1, 2019 6,206 47,890 5,715 96,718 5,588 6,722 1,673 170,512 Additions — 7 119 292 433 315 2,240 3,406 Disposals — — (4 ) (2,308 ) (524 ) (331 ) — (3,167 ) Transfer — (167 ) 746 1,748 180 139 (2,582 ) 64 Exchange differences 632 2,813 454 7,419 332 247 47 11,944 At December 31, 2019 6,838 50,543 7,030 103,869 6,009 7,092 1,378 182,759 Additions — — 138 239 265 363 15,691 16,696 Disposals — — (31 ) (6,129 ) (483 ) (205 ) — (6,848 ) Transfer — 680 152 1,157 115 17 (2,093 ) 28 Exchange differences 34 893 47 1,129 63 321 685 3,172 At December 31, 2020 6,872 52,116 7,336 100,265 5,969 7,588 15,661 195,807 Depreciation/Impairment At January 1, 2019 — (33,730 ) (3,567 ) (82,948 ) (3,482 ) (5,559 ) — (129,286 ) Effects on initial application of IFRS 16 — — — — 126 — — 126 Adjusted balance at January 1, 2019 — (33,730 ) (3,567 ) (82,948 ) (3,356 ) (5,559 ) — (129,160 ) Depreciation charge for the year — (1,044 ) (338 ) (2,391 ) (541 ) (420 ) — (4,734 ) Impairment — — (1 ) (550 ) 7 (2 ) — (546 ) Disposals — — 4 2,274 477 329 — 3,084 Transfer — 265 (265 ) — (64 ) — — (64 ) Exchange differences — (2,361 ) (297 ) (6,517 ) (185 ) (232 ) — (9,592 ) At December 31, 2019 — (36,870 ) (4,464 ) (90,132 ) (3,662 ) (5,884 ) — (141,012 ) Depreciation charge for the year — (962 ) (384 ) (2,301 ) (514 ) (414 ) — (4,575 ) Impairment — — — (198 ) — (4 ) — (202 ) Disposals — — 21 6,128 438 203 — 6,790 Transfer — — — — (56 ) — — (56 ) Exchange differences — (653 ) (29 ) (1,041 ) (63 ) (266 ) — (2,052 ) At December 31, 2020 — (38,485 ) (4,856 ) (87,544 ) (3,857 ) (6,365 ) — (141,107 ) Net book value At December 31, 2020 6,872 13,631 2,480 12,721 2,112 1,223 15,661 54,700 At December 31, 2019 6,838 13,673 2,566 13,737 2,347 1,208 1,378 41,747 At January 1, 2019 6,206 14,160 2,148 13,770 2,298 1,163 1,673 41,418

Right of Use Assets (Tables)

Right of Use Assets (Tables)	12 Months Ended
Right of Use Assets (Tables)	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Summary of Right of Use Assets Recognized in Consolidated Balance Sheets	16(a) As of December 31, As of December 31, 2020 2019 Right of use assets US$’000 US$’000 Land 2,843 3,029 Buildings 281 546 Motor vehicle and other asset 47 58 Office equipment 77 102 3,248 3,735
Summary of Lease Expenses Recognized in Consolidated Income Statements	2020 2019 Depreciation charge of right of use assets US$’000 US$’000 Land 280 211 Buildings 278 233 Motor vehicle and other asset 38 38 Office equipment 25 25 621 507 Interest expenses (included in finance cost) 79 91 Expenses relating to short-term leases 7 159 Expenses relating to lease of low-value assets that are not short-term leases 10 15

Investment Properties (Tables)

Investment Properties (Tables)	12 Months Ended
Investment Properties (Tables)	Dec. 31, 2020
Disclosure of detailed information about investment property [Line Items]
Net Book Value of Investment Properties	17(a) Land not being used for operation Office buildings for rent Warehouse Land leasehold right Total US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Cost 466 742 5,701 96 7,005 Less: Accumulated depreciation — (502 ) (124 ) (1 ) (627 ) Net book value 466 240 5,577 95 6,378 As of December 31, 2019 Cost 467 716 — — 1,183 Less: Accumulated depreciation — (453 ) — — (453 ) Net book value 467 263 — — 730
Reconciliation of Net Book Value of Investment Properties	A reconciliation of the net book value of investment properties was as follow: 2020 2019 US$’000 US$’000 Net book value at January 1 730 720 Addition 5,197 — Depreciation (included in administrative expenses) (144 ) (33 ) Transfer from property plant and equipment 7 — Exchange difference 588 43 Net book value at December 31 6,378 730
Amount Recognized in Profit Arising from Investment Properties	17(b) Undiscounted lease payments receivable to be received during the lease terms are immaterial. 2020 2019 2018 US$’000 US$’000 US$’000 Rental income derived from investment properties 190 78 84 Direct operating expenses (including repairs and maintenance) generating rental income (145 ) (34 ) (36 ) Net profit arising from investment properties carried at cost 45 44 48
Investment Properties [Member]
Disclosure of detailed information about investment property [Line Items]
Fair Value of Assets	17(c) The fair value of the investment properties are stated below: As of December 31, 2020 2019 US$’000 US$’000 Land not being used for operation 11,521 11,566 Office buildings for rent 2,060 1,460 Warehouse 5,701 — Land leasehold right 96 —

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2020
Disclosure Of Intangible Assets [Abstract]
Summary of Intangible Assets	2020 2019 US$’000 US$’000 Cost At January 1 621 586 Addition 67 20 Transfer 40 — Exchange difference 15 15 At December 31 743 621 Accumulated amortization At January 1 (493 ) (429 ) Amortization (62 ) (50 ) Exchange difference (8 ) (14 ) At December 31 (563 ) (493 ) Net book value At December 31 180 128

Investments in Associates (Tabl

Investments in Associates (Tables)	12 Months Ended
Investments in Associates (Tables)	Dec. 31, 2020
Text Block1 [Abstract]
Associates of the Company	19(a) Percentage of equity interest As of December 31 Company Name Nature of business Country of incorporation 2020 2019 Shandong Pacific Rubber Cable Co., Ltd. (“SPRC”) Manufacturing of rubber cable PRC 25.00% 25.00% Siam Pacific Holding Company Limited (“SPHC”) Investment & holding company Thailand 49.00% 49.00% Loxpac (Thailand) Company Limited (“Loxpac”) (Formerly known as “Loxley Pacific Co., Ltd.) Providing telecommunication service Thailand 21.39% 21.39% Loxpac Hong Kong Co., Limited (“Loxpac HK”) (Formerly known as “Loxley Pacific Hong Kong Co., Limited” ) Investment & holding company Hong Kong 23.10% 23.10%
Movements in Investments in Associates	19(b) As of December 31, 2020 2019 US$’000 US$’000 At January 1 935 864 Share of loss of associates (1 ) (3 ) Exchange difference (4 ) 74 At December 31 930 935
Summarized Financial Information of Investments in Associates	The following table summarized financial information of the Company’s investments in associates: As of December 31, 2020 2019 US$’000 US$’000 Summarized financial information of SPHC: Current assets 6 3 Non-current assets 2,095 2,103 Current liabilities (2 ) (3 ) Non-current liabilities (202 ) (196 ) Equity 1,897 1,907 Reconciliation to the Company’s investments in associates: Percentage of equity interest 49% 49% Carrying amount of the investment 930 935 19. INVESTMENTS IN ASSOCIATES (continued) 19(c)Summarized financial information for associates (continued) For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Summarized financial information of SPHC: Revenue — — — Loss for the year (2 ) (6 ) (5 ) Reconciliation to the Company’s investments in associates: Percentage of equity interest 49% 49% 49% Share of the associates’ profit for the year: (1 ) (3 ) (3 )

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
Trade and Other Payables (Tables)	Dec. 31, 2020
Trade And Other Current Payables [Abstract]
Summary of Trade and Other Payables	As of December 31, 2020 2019 US$’000 US$’000 Trade payables 17,358 10,509 Other payables 10,012 6,370 27,370 16,879

Employee Benefit (Tables)

Employee Benefit (Tables)	12 Months Ended
Employee Benefit (Tables)	Dec. 31, 2020
Text Block1 [Abstract]
Summary of Employee Benefits Liabilities	As of December 31, 2020 2019 Current Non-current Total Current Non-current Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Employee benefit liabilities Pension-Defined benefit plans 1,384 9,916 11,300 1,436 10,306 11,742 Long service leave 566 111 677 452 128 580 Total 1,950 10,027 11,977 1,888 10,434 12,322
Summary of Components of Net Benefit Expense Recognized in Income Statement and Funded Status and Amounts Recognized in Consolidated Balance Sheets	The following tables summaries the components of net benefit expense recognized in the income statement and the funded status and amounts recognized in the consolidated balance sheet for the plan: For the year ended December 31, Net benefit cost 2020 2019 2018 US$’000 US$’000 US$’000 Current service cost 562 546 419 Past service cost — 121 — Interest cost on benefit obligation 147 254 202 Net benefit cost 709 921 621 For the year ended December 31, Other comprehensive income 2020 2019 2018 US$’000 US$’000 US$’000 Actuarial (gain) / loss – experience (328 ) 494 396 Actuarial (gain) / loss – demographic assumption (1 ) 18 1 Actuarial (gain) / loss – financial assumption 130 1,215 13 Actuarial loss (199 ) 1,727 410 For the year ended December 31, Change in the defined obligation 2020 2019 2018 US$’000 US$’000 US$’000 Defined benefit obligation at January 1 11,742 9,016 8,293 Current service cost 562 546 419 Past service cost — 121 — Interest cost on benefit obligation 147 254 202 Benefits paid directly by the Company (954 ) (535 ) (352 ) Actuarial loss in other comprehensive income (199 ) 1,727 410 Exchange differences 2 613 44 Defined benefit obligation at December 31 11,300 11,742 9,016
Significant Assumptions Used in Determining Actuarial Present Value of Defined Benefit Obligations	The significant assumptions used in determining the actuarial present value of the defined benefit obligations for the year ended December 31, 2020 and 2019 are as follows: 2020 2019 % % Discount rate 1.2-1.4 1.5 Rate of salary increase 5.0~6.0 5.0~6.0 Pre-retirement mortality * Thailand TMO17 Tables * Thailand TMO17 Tables * TMO represented as Thailand Mortality Ordinary Tables
Maturity Profile of Defined Benefit Obligation	The following pension benefit payments are expected payments to be made in the future years out of the defined benefit plan obligation: As of December 31, 2020 2019 US$’000 US$’000 Within the next 12 months (next annual reporting period) 1,384 1,340 Between 2 and 5 years 2,040 2,489 Between 6 and 10 years 4,568 4,391 Beyond 10 years 17,114 16,917 Total expected payments 25,106 25,137 Weighted average duration of defined benefit obligation 9~10 years 9 years
Sensitivity Analysis of One-percentage Point Change in Assumed Rates	A one-percentage point change in the assumed rates would have yielded the following effects: 2020 2019 US$’000 US$’000 Discount rate – 1% increase (984 ) (1,003 ) Discount rate – 1% decrease 1,159 1,178 Rate of salary increase – 1% increase 1,095 1,115 Rate of salary increase – 1% decrease (953 ) (973 )

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
Other Current Liabilities (Tables)	Dec. 31, 2020
Other Current Liabilities [Abstract]
Schedule of other current liabilities	As of December 31, 2020 2019 US$’000 US$’000 Contract liabilities 259 216 Dividend payable 691 674 Onerous contracts provisions 5,105 238 Other current liabilities 1,771 1,228 Total 7,826 2,356
Schedule of onerous contracts provisions	22(a) 2020 2019 US$’000 US$’000 At January 1 238 42 Recognized 4,658 218 Reversed — (25 ) Exchange differences 209 3 At December 31 5,105 238
Schedule of contract liabilities	22(b) Contract Liabilities As of December 31, 2020 2019 US$’000 US$’000 Current contract liabilities Advance from customers 156 93 Custodial service 44 63 Transportation service 59 60 Total current contract liabilities 259 216
Schedule of revenue recognized in relation to contract liabilities	Revenue recognized in relation to contract liabilities For the year ended December 31, 2020 2019 US$’000 US$’000 Revenue recognized that was included in the contract liabilities balance at the beginning of the year Advance from customers 93 668 Custodial service 60 59 Transportation service 56 17 209 744

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	Dec. 31, 2020
Text Block1 [Abstract]
Authorized Shares and Common Shares Issued and Fully Paid	23(a) As of December 31, 2020 2019 Authorized shares Number of shares Number of shares Common shares of US$0.01 each 50,000,000 50,000,000 Common shares issued and fully paid Number of shares US$’000 At December 31, 2020 13,830,769 138 At December 31, 2019 13,830,769 138 At January 1, 2019 13,830,769 138
Disaggregation of Changes of Other Comprehensive Income by Each Type of Reserve in Equity	The disaggregation of changes of other comprehensive income by each type of reserve in equity is shown below: For the year ended December 31, 2020 Remeasurement of defined benefit plans Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 Exchange difference on translation of foreign operations — — 5,211 5,211 Re-measuring losses on defined benefit plans 159 — — 159 Changes in fair value of financial assets at fair value through other comprehensive income — (1,431 ) — (1,431 ) 159 (1,431 ) 5,211 3,939 For the year ended December 31, 2019 Remeasurement of defined benefit plans Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 Exchange difference on translation of foreign operations — — 10,677 10,677 Re-measuring losses on defined benefit plans (1,382 ) — — (1,382 ) Changes in fair value of financial assets at fair value through other comprehensive income — 1,336 — 1,336 (1,382 ) 1,336 10,677 10,631 For the year ended December 31, 2018 Remeasurement of defined benefit plans Available-for-sale reserve Financial assets at FVOCI reserve Foreign currency translation reserve Total US$’000 US$’000 US$’000 US$’000 US$’000 Reclassification of application of IFRS 9 — (1,717 ) 1,717 — — Exchange difference on translation of foreign operations — — — (4,388 ) (4,388 ) Re-measuring losses on defined benefit plans (328 ) — — — (328 ) Changes in fair value of financial assets at fair value through other comprehensive income — — (335 ) — (335 ) (328 ) (1,717 ) 1,382 (4,388 ) (5,051 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2020
Related Party Transactions [Abstract]
Outstanding Balance and Transactions with Related Parties	The following table provided the total amount of outstanding balance at December 31, 2020 and 2019. Amounts due from related parties Amounts due to related parties As of December 31, As of December 31, 2020 2019 2020 2019 US$’000 US$’000 US$’000 US$’000 The ultimate parent company PEWC — — 8,550 862 PEWC, Singapore Branch 22 21 — — PEWC Singapore Co. (Pte) Ltd. — — 400 1,027 PEWC (HK) 5,613 5,247 42 20 Associate SPHC 196 196 1,362 1,362 Non-controlling shareholder of subsidiary Italian-Thai and its affiliates 5,151 6,102 240 — Others — — 26 13 Total 10,982 11,566 10,620 3,284 The transactions undertaken with related parties are summarized as follows: For the year ended December 31, 2020 2019 2018 US$’000 US$’000 US$’000 The ultimate parent company PEWC Purchases 5,742 2,745 521 Sales 90 — 14 Fabrication income received — 140 412 Management fee paid 133 199 136 Information technology service fee paid 123 101 115 Interest expenses paid 60 — — PEWC, Singapore Branch Management fee received 14 14 14 PEWC Singapore Co. (Pte) Ltd. Interest expenses paid 12 22 21 PEWC (HK) Purchases — — 2,479 Sales 17,004 17,831 23,498 Service fee paid 209 218 231 The immediate holding company Moon View Income from discharge of liability* — — 1,537 Non-controlling shareholder of subsidiary Italian Thai and its affiliates Sales 5,344 4,188 6,814 Construction of factory building expenses 3,436 215 — Fujikura Limited Purchases — 249 750
Compensation of Key Management Personnel	24(d) For the years ended December, 31 2020 2019 2018 US$’000 US$’000 US$’000 Short-term employee benefits 3,050 3,073 3,814 Post-employment benefits 114 179 102 Termination benefits — — 47 Total compensation paid to key management personnel 3,164 3,252 3,963

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
Fair Value Measurement (Tables)	Dec. 31, 2020
Disclosure Of Fair Value Measurement Of Assets Liabilities [Abstract]
Disclosure Of Fair Value Measurement Of Assets Liabilities Explanatory	Fair value information: As of December 31, 2020 Fair value measurement using Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) US$’000 US$’000 US$’000 US$’000 Financial assets at fair value through other comprehensive income (Note 11.(a)) Unquoted equity instrument Thai Metal Processing Co., Ltd. 2,271 — — 2,271 Assets for which fair values are disclosed: Investment properties (Note 17) Land 11,521 — — 11,521 Office buildings 2,060 — — 2,060 Warehouse 5,701 — — 5,701 Land leasehold right 96 — — 96 Fair value information: As of December 31, 2019 Fair value measurement using Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) US$’000 US$’000 US$’000 US$’000 Financial assets (liabilities) - derivatives (Note 11.(a)) Foreign exchange forward contract (3 ) — (3 ) — Financial assets at fair value through other comprehensive income (Note 11.(a)) Unquoted equity instrument Thai Metal Processing Co., Ltd. 4,062 — — 4,062 Assets for which fair values are disclosed: Investment properties (Note 17) Land 11,566 — — 11,566 Office buildings 1,460 — — 1,460

Financial Risk Management Obj_2

Financial Risk Management Objectives (Tables)	12 Months Ended
Financial Risk Management Objectives (Tables)	Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Summary of Balance of Financial Assets and Liabilities Denominated in a Currency Different from the Company's Reporting Currency	The balance of financial assets and liabilities denominated in a currency different from the Company’s each functional currency are summarized below. Financial Assets Financial Liabilities As of December 31, As of December 31 2020 2019 2020 2019 United States dollar (USD) 10,025 19,263 7,501 4,802 Thai Baht (THB) 13,241 346 30 87,779 Singapore dollar (SGD) 113 233 6 20 Taiwan dollar (TWD) 3,357 9,711 4,820 7,648 Renminbi (RMB) 18 119 — — Hong Kong dollar (HKD) 8,017 7,526 28 83 Euro (EUR) 249 — 413 —
Statements [Line Items]
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payment Obligations	The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payment obligations. < 1 year 2 to 3 years 4 to 5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 As of December 31, 2020 Financial liabilities Interest-bearing loans and borrowings 10,279 462 463 4,224 15,428 Trade and other payables 27,370 — — — 27,370 Due to related parties 10,620 — — — 10,620 Lease liability 613 584 431 993 2,621 48,882 1,046 894 5,217 56,039 As of December 31, 2019 Financial liabilities Interest-bearing loans and borrowings 11,484 — — — 11,484 Trade and other payables 16,879 — — — 16,879 Due to related parties 3,284 — — — 3,284 Financial liabilities at fair value through profit or loss 3 — — — 3 Lease liability 656 910 444 1,182 3,192 32,306 910 444 1,182 34,842
Summary of Capital Management	In line with industry practices, the Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents. As of December 31, 2020 2019 US$’000 US$’000 Interest bearing loans and borrowings 13,781 11,356 Trade and other payables 27,370 16,879 Less: cash and cash equivalents (52,237 ) (53,673 ) Net debt (11,086 ) (25,438 ) Total Equity 234,875 228,435 Capital and net debt 223,789 202,997 Gearing ratio 0.0% 0.0%
Foreign currency risk [Member]
Statements [Line Items]
Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable	The following table demonstrates the sensitivity of the Company’s profit before tax and equity to a reasonably possible change of each foreign currency exchange rates against all other non-functional currencies, with all other variables held constant. Change rate USD THB SGD TWD RMB HKD EUR 5% 126 22 4 (3 ) — 52 (10 ) 2020 -5% (126 ) (22 ) (4 ) 3 — (52 ) 10 5% 723 (147 ) 8 3 1 48 — 2019 -5% (723 ) 147 (8 ) (3 ) (1 ) (48 ) —
Commodity price risk: Copper [Member]
Statements [Line Items]
Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable	Commodity price sensitivity The following table shows the potential effect of price changes in copper. Change in year-end price Effect on profit before tax Effect on equity US$’000 US$’000 US$’000 2020 +28 % 5,398 N/A Copper -28 % (5,398 ) N/A 2019 -16 % (3,473 ) N/A Copper +16 % 3,473 N/A

Cash Flow Information (Tables)

Cash Flow Information (Tables)	12 Months Ended
Cash Flow Information (Tables)	Dec. 31, 2020
Disclosure Of Cash Flow Information [Abstract]
Summary of Investing Activities with Partial Cash Payments	28 (a) Investing activities with partial cash payments (i)Purchase of PPE For the year end December 31, 2020 2019 US$’000 US$’000 Acquisition of property, plant and equipment 16,696 3,406 Add: Payable for PPE or CIP - Opening 355 213 Less: Payable for PPE or CIP - Ending (196 ) (355 ) Less: Prepayment for PPE & CIP - Opening (2,388 ) (210 ) Add: Prepayment for PPE & CIP - Ending 70 2,388 Less: acquisition by means of a lease — — Cash paid during the year 14,537 5,442 (ii)Purchase of investment properties For the year end December 31, 2020 US$’000 Acquisition of investment properties 5,197 Less: acquisition by assuming directly related liabilities (3,375 ) Less: noncash other operating income (60 ) Cash paid during the year 1,762
Summary of Reconciliation of Liabilities Arising from Financing Activities	28 (b) Reconciliation of liabilities arising from financing activities Interest -bearing loans and borrowings Lease liabilities Total US$’000 US$’000 US$’000 Balance at January 1, 2019 24,814 90 24,904 Recognized on adoption of IFRS 16 — 2,651 2,651 Changes in cash flows (14,462 ) (426 ) (14,888 ) Foreign exchange adjustments 1,004 29 1,033 Acquisition lease — 476 476 Other changes — 8 8 Balance at December 31, 2019 11,356 2,828 14,184 Changes in cash flows 1,869 (586 ) 1,283 Foreign exchange adjustments 556 48 604 Acquisition lease — 38 38 Other changes — 6 6 Balance at December 31, 2020 13,781 2,334 16,115

Principal Activities and Corp_2

Principal Activities and Corporate Information - Additional Information (Detail) - USD ($)	Aug. 13, 2014	Jun. 30, 2013	Dec. 31, 2020	Dec. 31, 2019
Disclosure corporate information [Line Items]
Number of shares repurchased under share capital repurchase program		(11,100)
Total consideration for shares repurchased under share capital repurchase program		$ 38,000
Financial liabilities recognized	$ 0		$ 54,105,000	$ 34,350,000
Top of range [Member]
Disclosure corporate information [Line Items]
Monetary amount of common shares authorized to repurchase under share capital repurchase program	$ 1,000,000
Pacific Electric Wire & Cable Co., Ltd. [Member]
Disclosure corporate information [Line Items]
Percentage of equity interest held by the ultimate parent company			75.50%

Basis of Preparation - Subsidia

Basis of Preparation - Subsidiaries of the Company (Detail)	12 Months Ended
Basis of Preparation - Subsidiaries of the Company (Detail)	Dec. 31, 2020	Dec. 31, 2019
APWC General Holdings Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
PRC (APWC) Holding Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Samray Inc. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Siam (APWC) Holdings Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Moon View Ltd [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Trigent Investment Holdings Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Crown Century Holdings Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The British Virgin Islands
Percentage of equity interest	100.00%	100.00%
Sigma Cable Company (Private) Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Singapore
Percentage of equity interest	98.30%	98.30%
Epan Industries Pte Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Singapore
Percentage of equity interest	98.30%	98.30%
Singvale Pte Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Singapore
Percentage of equity interest	100.00%	100.00%
Ningbo Pacific Cable Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The People's Republic of China
Percentage of equity interest	97.93%	97.93%
Shanghai Yayang Electric Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The People's Republic of China
Percentage of equity interest	68.75%	68.75%
Pacific Electric Wire & Cable (Shenzhen) Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The People's Republic of China
Percentage of equity interest	97.93%	97.93%
Crown Century Holdings Limited ("CCH (HK)") [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Hong Kong
Percentage of equity interest	97.93%	97.93%
Australia Pacific Electric Cable Pty Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Australia
Percentage of equity interest	98.06%	98.06%
Charoong Thai Wire and Cable Public Company Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	50.93%	50.93%
Siam Pacific Electric Wire & Cable Company Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	50.93%	50.93%
Double D Cable Company Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	50.93%	50.93%
Hard Lek Limited. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	73.98%	73.98%
APWC (Thailand) Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	99.48%	99.48%
PEWC (Thailand) Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	99.48%	99.48%
CTW Beta Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	50.89%	50.89%
Siam Fiber Optics Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest	45.84%	45.84%
Asia Pacific New Energy Corporation Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Taiwan
Percentage of equity interest	100.00%	100.00%
YASHIN Energy Corporation Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Taiwan
Percentage of equity interest	100.00%	100.00%
YADING Energy Corporation Limited [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Taiwan
Percentage of equity interest	100.00%	100.00%

Basis of Preparation - Subsid_2

Basis of Preparation - Subsidiaries of the Company (Parenthetical) (Detail) $ in Thousands, ฿ in Millions	Oct. 30, 2019USD ($)	Oct. 29, 2019	Dec. 31, 2020	Dec. 31, 2019USD ($)	Oct. 30, 2019THB (฿)
Disclosure of subsidiaries [Line Items]
Effect from the changes in shareholding percentage in subsidiary				$ (298)
Additional paid-in capital [Member]
Disclosure of subsidiaries [Line Items]
Effect from the changes in shareholding percentage in subsidiary	$ 40			$ 40
Charoong Thai Wire and Cable Public Company Limited [Member]
Disclosure of subsidiaries [Line Items]
Percentage of equity interest			50.93%	50.93%
Charoong Thai Wire and Cable Public Company Limited [Member] \| Siam Fiber Optics Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Percentage of equity interest	30.56%	45.84%
Percentage of voting equity interests acquired					30.00%
Total cash consideration \| ฿					฿ 9
Siam Fiber Optics Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Percentage of equity interest			45.84%	45.84%
Percentage of equity interest held by subsidiary			90.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Significant Accounting Policies [Line Items]
Bank overdrafts balance	$ 0	$ 0
Financial liabilities settlement period	60 days
Financial liabilities repayment term	Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period.
Government grant received	$ 973	425	$ 106
Unused net operating losses	17,298	20,580
Net deferred tax assets	(519)	(200)	(6)	$ (132)
Increase in unrecognized deferred tax assets, profit and equity	5,617	5,068	$ 3,876
Unused tax losses [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Net deferred tax assets	$ 54	$ 546
Bottom of range [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of investment property depreciated using the straight-line method	20 years
Bottom of range [Member] \| Computer software [member]
Disclosure Of Significant Accounting Policies [Line Items]
Useful life of intangible assets	2 years
Top Of Range [Member]
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of investment property depreciated using the straight-line method	40 years
Ownership percentage with voting right	20.00%
Top Of Range [Member] \| Computer software [member]
Disclosure Of Significant Accounting Policies [Line Items]
Useful life of intangible assets	10 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Dec. 31, 2020
Buildings [Member] \| Bottom of range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	20 years
Buildings [Member] \| Top Of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	30 years
Building improvement [Member] \| Bottom of range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	3 years
Building improvement [Member] \| Top Of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	20 years
Machinery and equipment [Member] \| Bottom of range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	4 years
Machinery and equipment [Member] \| Top Of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	20 years
Motor vehicles [Member] \| Bottom of range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	3 years
Motor vehicles [Member] \| Top Of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	10 years
Office equipment [Member] \| Bottom of range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	2 years
Office equipment [Member] \| Top Of Range [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful lives of assets	20 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Lease Term or Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Dec. 31, 2020
Land use right [Member] \| Bottom of range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	2 years
Land use right [Member] \| Top Of Range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	37 years
Buildings [Member] \| Bottom of range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	2 years
Buildings [Member] \| Top Of Range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	3 years
Motor vehicles [Member] \| Bottom of range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	1 year
Motor vehicles [Member] \| Top Of Range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	3 years
Office equipment [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease Term or Estimated Useful Lives of Assets	5 years

New Standards And Interpretat_3

New Standards And Interpretations - Schedule of Significant Effects of Adopting IFRS 16 (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Assets
Prepayments			$ 1,081	$ 1,140
Lease assets			0	66
Right-of-use assets	$ 3,248	$ 3,735	3,801	0
Prepaid land lease payments			0	978
Total affected assets			4,882	2,184
Liabilities
Financial lease liabilities - current			406	44
Financial lease liabilities - non-current			2,382	46
Total affected liabilities			2,788	$ 90
Effect of Adoption of New Standards [Member]
Assets
Prepayments			(59)
Lease assets			(66)
Right-of-use assets			3,801
Prepaid land lease payments			(978)
Total affected assets			2,698
Liabilities
Financial lease liabilities - current			362
Financial lease liabilities - non-current			2,336
Total affected liabilities			$ 2,698

New Standards And Interpretat_4

New Standards And Interpretations - Schedule of Significant Effects of Adopting IFRS 16 (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Right of use assets	$ 3,248	$ 3,735	$ 3,801	$ 0
Effect of Application of New Standards [Member] \| Property, plant and equipment [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Right of use assets			66
Effect of Application of New Standards [Member] \| Prepayment under Current Assets [Member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Right of use assets			59
Effect of Application of New Standards [Member] \| Prepaid Land Lease Payments under Non-current Assets [Member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Right of use assets			$ 978

New Standards And Interpretat_5

New Standards And Interpretations - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Decrease in cash flows used in operating activities	$ 16,375	$ 15,140	$ 40,649
Increase in cash flows used in financing activities	$ 2,061	(17,949)	$ (19,578)
Weighted average discount rate				3.48%
IFRS 16
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Decrease in cash flows used in operating activities		354
Increase in cash flows used in financing activities		$ 354

New Standards And Interpretat_6

New Standards And Interpretations - Summary of Reconciliation of IAS 17 Non-cancelled Operating Lease Commitment to IFRS 16 Lease Liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Reconciliation Of I A S17 Noncancelled Operating Lease Liability [Abstract]
Operating lease commitments disclosed as at December 31, 2018			$ 3,263
Add: finance lease liabilities recognized as at December 31, 2018		$ 2,788	$ 90
Discounted using the incremental borrowing rate at January 1, 2019	$ (380)
Short-term leases	(169)
Leases of low-value assets	(16)
Lease liabilities recognized as at January 1, 2019	$ 2,788

Segment Information - Summary o

Segment Information - Summary of Segment Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues
Revenue	$ 313,564	$ 338,160	$ 425,940
Segment operating profit/(loss)	6,872	(264)	9,324
Depreciation and amortization(Included depreciation from right of use assets)	(5,402)	(5,324)	(5,018)
Depreciation from right of use assets	(621)	(507)
Impairment of property, plant and equipment	(202)	(546)	(11)
Interest income	320	506	482
Interest expense	(615)	(845)	(1,200)
Income tax (expense)/benefit	(4,016)	(2,057)	(3,886)
Other disclosures
Capital expenditure	14,604	5,462	4,508
Total assets	338,119	298,911
Total liabilities	103,244	70,476
North Asia (Segment) [Member]
Revenues
Revenue	73,199	76,575	103,647
Thailand (Segment) [Member]
Revenues
Revenue	143,647	172,379	213,424
ROW (Segment) [Member]
Revenues
Revenue	96,718	89,206	108,869
Operating segments [Member]
Revenues
Segment operating profit/(loss)	9,845	2,620	12,467
Depreciation and amortization(Included depreciation from right of use assets)	(5,284)	(5,266)	(4,998)
Depreciation from right of use assets	(550)	(485)
Impairment of property, plant and equipment	(202)	(546)	(11)
Interest income	319	505	770
Interest expense	(540)	(822)	(1,179)
Income tax (expense)/benefit	(3,849)	(1,691)	(2,980)
Other disclosures
Capital expenditure	14,604	5,384	4,498
Total assets	327,226	291,576
Total liabilities	89,690	62,752
Operating segments [Member] \| North Asia (Segment) [Member]
Revenues
Segment operating profit/(loss)	3,087	1,237	5,234
Depreciation and amortization(Included depreciation from right of use assets)	(796)	(811)	(829)
Depreciation from right of use assets	(46)	(44)
Impairment of property, plant and equipment	0	(549)	0
Interest income	94	57	117
Interest expense	(178)	(239)	(397)
Income tax (expense)/benefit	(791)	(561)	(1,212)
Other disclosures
Capital expenditure	3,763	552	1,188
Total assets	52,436	49,379
Total liabilities	12,647	14,212
Operating segments [Member] \| Thailand (Segment) [Member]
Revenues
Segment operating profit/(loss)	11,250	3,042	9,539
Depreciation and amortization(Included depreciation from right of use assets)	(2,773)	(2,842)	(2,836)
Depreciation from right of use assets	0	0
Impairment of property, plant and equipment	(4)	3	(11)
Interest income	192	403	611
Interest expense	(105)	(481)	(748)
Income tax (expense)/benefit	(2,344)	(1,235)	(2,152)
Other disclosures
Capital expenditure	10,674	4,590	2,859
Total assets	173,967	165,579
Total liabilities	29,911	26,706
Operating segments [Member] \| ROW (Segment) [Member]
Revenues
Segment operating profit/(loss)	(4,492)	(1,659)	(2,306)
Depreciation and amortization(Included depreciation from right of use assets)	(1,715)	(1,613)	(1,333)
Depreciation from right of use assets	(504)	(441)
Impairment of property, plant and equipment	(198)	0	0
Interest income	33	45	42
Interest expense	(257)	(102)	(34)
Income tax (expense)/benefit	(714)	105	384
Other disclosures
Capital expenditure	167	242	451
Total assets	100,823	76,618
Total liabilities	47,132	21,834
Corporate expense adjustments and eliminations [Member]
Revenues
Segment operating profit/(loss)	(2,973)	(2,884)	(3,143)
Depreciation and amortization(Included depreciation from right of use assets)	(118)	(58)	(20)
Depreciation from right of use assets	(71)	(22)
Impairment of property, plant and equipment	0	0	0
Interest income	1	1	(288)
Interest expense	(75)	(23)	(21)
Income tax (expense)/benefit	(167)	(366)	(906)
Other disclosures
Capital expenditure	0	78	10
Total assets	10,893	7,335
Total liabilities	13,554	7,724
External customers [Member]
Revenues
Revenue	313,564	338,160	425,940
External customers [Member] \| Operating segments [Member]
Revenues
Revenue	313,564	338,160	425,940
External customers [Member] \| Operating segments [Member] \| North Asia (Segment) [Member]
Revenues
Revenue	73,199	76,575	103,647
External customers [Member] \| Operating segments [Member] \| Thailand (Segment) [Member]
Revenues
Revenue	143,647	172,379	213,424
External customers [Member] \| Operating segments [Member] \| ROW (Segment) [Member]
Revenues
Revenue	96,718	89,206	108,869
External customers [Member] \| Corporate expense adjustments and eliminations [Member]
Revenues
Revenue	0	0	0
Intersegment [Member]
Revenues
Revenue	0	0	0
Intersegment [Member] \| Operating segments [Member]
Revenues
Revenue	0	6	10,776
Intersegment [Member] \| Operating segments [Member] \| North Asia (Segment) [Member]
Revenues
Revenue	0	0	4,076
Intersegment [Member] \| Operating segments [Member] \| Thailand (Segment) [Member]
Revenues
Revenue	0	6	392
Intersegment [Member] \| Operating segments [Member] \| ROW (Segment) [Member]
Revenues
Revenue	0	0	6,308
Intersegment [Member] \| Corporate expense adjustments and eliminations [Member]
Revenues
Revenue	$ 0	$ (6)	$ (10,776)

Segment Information - Reconcili

Segment Information - Reconciliation of Segment Operating Profit (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Operating Segments [Line Items]
Segment operating profit/(loss)	$ 6,872	$ (264)	$ 9,324
Consolidated	6,872	(264)	9,324
Other operating income	814	385	805
Other operating expenses	(129)	(770)	(1,445)
Operating profit	7,557	(649)	8,684
Finance costs	(744)	(1,012)	(1,378)
Finance income	320	506	482
Share of loss of associates	(1)	(3)	(3)
Exchange (loss)/gain	(579)	1,550	1,741
Other income	1,173	717	1,817
Other expense	(1)	(3)	(11)
Profit before tax	7,725	1,106	11,332
Operating segments [Member]
Disclosure Of Operating Segments [Line Items]
Segment operating profit/(loss)	9,845	2,620	12,467
Finance income	319	505	770
Profit before tax	7,725	1,106	11,332
Corporate expense adjustments and eliminations [Member]
Disclosure Of Operating Segments [Line Items]
Segment operating profit/(loss)	(2,973)	(2,884)	(3,143)
Corporate expenses adjustments and eliminations	(2,973)	(2,884)	(3,143)
Finance income	1	1	(288)
Segment Reconciling Items [Member]
Disclosure Of Operating Segments [Line Items]
Other operating income	814	385	805
Other operating expenses	(129)	(770)	(1,445)
Finance costs	(744)	(1,012)	(1,378)
Finance income	320	506	482
Share of loss of associates	(1)	(3)	(3)
Exchange (loss)/gain	(579)	1,550	1,741
Other income	1,173	717	1,817
Other expense	$ (1)	$ (3)	$ (11)

Segment Information - Reconci_2

Segment Information - Reconciliation of Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Operating Segments [Line Items]
Total assets	$ 338,119	$ 298,911
Investment in associates	930	935
Deferred tax assets	3,889	3,939
Total liabilities	103,244	70,476
Deferred tax liabilities	4,408	4,139
Operating segments [Member]
Disclosure Of Operating Segments [Line Items]
Total assets	327,226	291,576
Total liabilities	89,690	62,752
Eliminations [Member]
Disclosure Of Operating Segments [Line Items]
Total assets		(5)
Total liabilities		(6)
Segment Reconciling Items [Member]
Disclosure Of Operating Segments [Line Items]
Corporate and other assets	6,074	2,466
Investment in associates	930	935
Deferred tax assets	3,889	3,939
Corporate liabilities	9,146	3,591
Deferred tax liabilities	$ 4,408	$ 4,139

Segment Information - Summary_2

Segment Information - Summary of Application of IFRS 16 Increased the Segment Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Operating Segments [Line Items]
Assets	$ 338,119	$ 298,911
Liabilities	103,244	70,476
Increase due to application of IFRS 16 [member]
Disclosure Of Operating Segments [Line Items]
Assets		2,698
Liabilities		2,757
Operating segments [Member]
Disclosure Of Operating Segments [Line Items]
Assets	327,226	291,576
Liabilities	89,690	62,752
Operating segments [Member] \| Increase due to application of IFRS 16 [member]
Disclosure Of Operating Segments [Line Items]
Assets		2,506
Liabilities		2,552
Operating segments [Member] \| North Asia (Segment) [Member]
Disclosure Of Operating Segments [Line Items]
Assets	52,436	49,379
Liabilities	12,647	14,212
Operating segments [Member] \| Thailand (Segment) [Member]
Disclosure Of Operating Segments [Line Items]
Assets	173,967	165,579
Liabilities	29,911	26,706
Operating segments [Member] \| ROW (Segment) [Member]
Disclosure Of Operating Segments [Line Items]
Assets	100,823	76,618
Liabilities	47,132	21,834
Operating segments [Member] \| ROW (Segment) [Member] \| Increase due to application of IFRS 16 [member]
Disclosure Of Operating Segments [Line Items]
Assets		2,506
Liabilities		2,552
Corporate expense adjustments and eliminations [Member]
Disclosure Of Operating Segments [Line Items]
Assets	10,893	7,335
Liabilities	$ 13,554	7,724
Corporate expense adjustments and eliminations [Member] \| Increase due to application of IFRS 16 [member]
Disclosure Of Operating Segments [Line Items]
Assets		192
Liabilities		$ 205

Segment Information - Revenue F

Segment Information - Revenue From External Customers Based Major Categories (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 313,564	$ 338,160	$ 425,940
At a point in time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	302,712	331,190	408,992
Over time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	10,852	6,970	16,948
North Asia (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	73,199	76,575	103,647
North Asia (Segment) [Member] \| At a point in time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	73,199	76,575	103,647
Thailand (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	143,647	172,379	213,424
Thailand (Segment) [Member] \| At a point in time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	143,463	172,031	213,212
Thailand (Segment) [Member] \| Over time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	184	348	212
ROW (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	96,718	89,206	108,869
ROW (Segment) [Member] \| At a point in time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	86,050	82,584	92,133
ROW (Segment) [Member] \| Over time [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	10,668	6,622	16,736
Power [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	127,630	128,179	156,901
Power [Member] \| Thailand (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	48,851	49,493	64,771
Power [Member] \| ROW (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	78,779	78,686	92,130
Enamel [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	131,150	179,572	217,894
Enamel [Member] \| North Asia (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	73,179	76,575	103,647
Enamel [Member] \| Thailand (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	57,971	102,997	114,247
Fabrication [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	33,101
Fabrication [Member] \| Thailand (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	33,101
Others [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	21,683	30,409	51,145
Others [Member] \| North Asia (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	20
Others [Member] \| Thailand (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	3,724	19,889	34,406
Others [Member] \| ROW (Segment) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 17,939	$ 10,520	$ 16,739

Segment Information - Revenue_2

Segment Information - Revenue From External Customers Based Major Categories (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 313,564	$ 338,160	$ 425,940
SDI [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 15,600	$ 7,600	$ 16,700

Segment Information - Revenue_3

Segment Information - Revenue from External Customers Based on Customer's Country of Domicile and Long-lived Assets by Country of Domicile (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 313,564	$ 338,160	$ 425,940
Thailand (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	128,868	116,160	154,207
Singapore (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	44,477	46,218	63,781
Australia (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	45,161	34,447	37,594
The People's Republic of China (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	77,411	81,813	111,917
India (Country of Domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	2,860	36,121	45,008
Southeast Asia (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	14,774	23,390	13,339
Northeast Asia (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Revenue	$ 13	$ 11	$ 94

Segment Information - Additiona

Segment Information - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Operating Segments [Line Items]
Revenue	$ 313,564	$ 338,160	$ 425,940
ROW (Segment) [Member]
Disclosure Of Operating Segments [Line Items]
Revenue	96,718	89,206	108,869
ROW (Segment) [Member] \| One major customer [Member]
Disclosure Of Operating Segments [Line Items]
Revenue	$ 33,494	$ 23,118	$ 37,197
Percentage of entity's revenue from major customer	10.68%	6.84%	8.73%

Segment Information - Summary_3

Segment Information - Summary of Non-Current Assets Other Than Financial Instruments and Deferred Tax Assets Broken Down by Country of Domicile (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	$ 65,385	$ 49,204
Thailand (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	41,232	32,723
Singapore (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	6,620	7,869
The People's Republic of China (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	9,354	5,661
Australia (Country of domicile) [Member]
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	8,006	2,661
Other
Disclosure Of Geographical Areas [Line Items]
Total non-current assets	$ 173	$ 290

Material Partly-Owned Subsidi_3

Material Partly-Owned Subsidiaries - Subsidiaries with Material Non-controlling Interests (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CTW Consolidated [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	Thailand
Percentage of equity interest held by non-controlling interests	49.07%	49.07%
Shanghai Yayang Electric Co., Ltd. [Member]
Disclosure of subsidiaries [Line Items]
Place of incorporation and operations	The People's Republic of China
Percentage of equity interest held by non-controlling interests	31.25%	31.25%

Material Partly-Owned Subsidi_4

Material Partly-Owned Subsidiaries - Summarized Financial Information of Subsidiaries (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Summarized statements of comprehensive income
Revenue	$ 313,564	$ 338,160	$ 425,940
Profit before tax	7,725	1,106	11,332
Income tax expense	(4,016)	(2,057)	(3,886)
Profit/(Loss) for the year	3,709	(951)	7,446
Other comprehensive income/(loss)	3,939	10,631	(5,051)
Total comprehensive income for the year, net of tax	7,648	9,680	2,395
Profit/(loss) attributable to non-controlling interests	4,261	681	4,518
Summarized balance sheets:
Cash, inventory and other current assets	263,699	239,504
Property, plant and equipment and other non-current assets	74,420	59,407
Trade and other payable (current)	(83,376)	(53,649)
Other non-current liabilities	(19,868)	(16,827)
Total equity	234,875	228,435	221,816	$ 222,733
Equity attributable to equity holders of the parent	157,860	153,854
Non-controlling interests	77,015	74,581
Summarized cash flow information:
Operating	16,375	15,140	40,649
Investing	(20,296)	(6,398)	(4,818)
Increase in cash flows used in financing activities	2,061	(17,949)	(19,578)
Effect of changes in exchange rate on cash	424	2,102	(1,568)
Net (decrease) increase in cash and cash equivalents	(1,436)	(7,105)	14,685
CTW Consolidated [Member]
Summarized statements of comprehensive income
Revenue	143,647	172,385	213,424
Profit before tax	11,793	4,352	11,736
Income tax expense	(2,344)	(1,235)	(2,150)
Profit/(Loss) for the year	9,449	3,117	9,586
Other comprehensive income/(loss)	(1,406)	9,194	3,965
Total comprehensive income for the year, net of tax	8,043	12,311	13,551
Profit/(loss) attributable to non-controlling interests	4,631	1,378	4,509
Dividends paid to non-controlling interests	1,228	2,763	2,181
Summarized balance sheets:
Cash, inventory and other current assets	128,534	127,539
Property, plant and equipment and other non-current assets	56,596	49,009
Trade and other payable (current)	(18,815)	(15,350)
Other non-current liabilities	(11,097)	(11,358)
Total equity	155,218	149,840
Equity attributable to equity holders of the parent	78,961	76,216
Non-controlling interests	76,257	73,624
Summarized cash flow information:
Operating	19,713	10,776	38,784
Investing	(10,952)	2,319	(9,137)
Increase in cash flows used in financing activities	(5,118)	(20,260)	(12,585)
Effect of changes in exchange rate on cash	(87)	2,376	(102)
Net (decrease) increase in cash and cash equivalents	3,556	(4,789)	16,960
Shanghai Yayang Electric Co., Ltd. [Member]
Summarized statements of comprehensive income
Revenue	6,291	20,743	33,790
Profit before tax	(1,161)	(2,272)	(837)
Profit/(Loss) for the year	(1,161)	(2,272)	(837)
Other comprehensive income/(loss)	84	(46)	(255)
Total comprehensive income for the year, net of tax	(1,077)	(2,318)	(1,092)
Profit/(loss) attributable to non-controlling interests	(363)	(710)	(262)
Summarized balance sheets:
Cash, inventory and other current assets	3,336	9,038
Property, plant and equipment and other non-current assets	1,406	1,385
Trade and other payable (current)	(3,635)	(8,239)
Total equity	1,107	2,184
Equity attributable to equity holders of the parent	761	1,502
Non-controlling interests	346	682
Summarized cash flow information:
Operating	(1,844)	5,135	3,648
Investing	278	(165)	(277)
Increase in cash flows used in financing activities	(769)	(1,847)	(4,005)
Effect of changes in exchange rate on cash	98	(28)	(34)
Net (decrease) increase in cash and cash equivalents	$ (2,237)	$ 3,095	$ (668)

Income and Expenses Items - Sum

Income and Expenses Items - Summary of Other Operating Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis Of Income And Expense [Abstract]
Gain on disposal of property, plant, and equipment	$ 239	$ 88	$ 93
Rental income	199	89	99
Reversal of allowance for other receivable	80
Reversal of allowance for trade receivables for related parties	11
Reversal of allowance for trade receivable		122
Reversal of allowance for foreseeable loss			507
Other operating income – others	285	86	106
Total other operating income	$ 814	$ 385	$ 805

Income and Expenses Items - S_2

Income and Expenses Items - Summary of Other Operating Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis Of Income And Expense [Abstract]
Allowance for trade receivables	$ 124		$ 570
Impairment of property, plant, and equipment	4	$ 546	11
Allowance for foreseeable loss		193
Allowance for other receivable		30	53
Allowance for trade receivables for related parties			1
Other operating expenses – others	1	1	810
Total other operating expenses	$ 129	$ 770	$ 1,445

Income and Expenses Items - Add

Income and Expenses Items - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Other Operating Income and Expense [Line Items]
Government grant received	$ 973	$ 425	$ 106
COVID-19 Epidemic [Member]
Disclosure of Other Operating Income and Expense [Line Items]
Government grant received	$ 882
Immediate Holding Company [Member]
Disclosure of Other Operating Income and Expense [Line Items]
Income from discharge of liability			1,537
Reduction of Other Current Assets [Member]
Disclosure of Other Operating Income and Expense [Line Items]
Recognized other expenses - others			$ 749

Income and Expenses Items - S_3

Income and Expenses Items - Summary of Finance Costs and Finance Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis Of Income And Expense [Abstract]
Interest on debts and borrowings	$ 536	$ 754	$ 1,196
Interest on leases liabilities	79	91	4
Total interest expenses	615	845	1,200
Banking charges	129	167	178
Total finance costs	744	1,012	1,378
Interest income	320	506	482
Total finance income	$ 320	$ 506	$ 482

Income and Expenses Items - S_4

Income and Expenses Items - Summary of Other Income and Other Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis Of Income And Expense [Abstract]
Government grant received	$ 973	$ 425	$ 106
Dividend income	108	109	105
Net gain on financial instruments	3	146
Other income	89	37	1,606
Total other income	1,173	717	1,817
Others	1	3	9
Net loss on financial instruments			2
Total other expenses	$ 1	$ 3	$ 11

Income and Expenses Items - S_5

Income and Expenses Items - Summary of Depreciation, Amortization and Lease Expense Included in Consolidated Income Statements (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Other Operating Income Expense [Line Items]
Depreciation – right of use assets	$ 621	$ 507
Amortization - prepaid land lease payment	0	0	$ 38
Depreciation - investment property	144	33
Depreciation, amortization and lease expense	5,419	5,498	5,418
Included in cost of sales [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Depreciation – tangible assets	3,893	4,089	4,162
Depreciation – right of use assets	121	135
Amortization – intangible assets	19	10	9
Operating lease expenses	2	3	16
Included in general and administrative expenses [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Depreciation – tangible assets	590	552	598
Depreciation – right of use assets	387	260
Amortization – intangible assets	42	39	34
Amortization - prepaid land lease payment			38
Depreciation - investment property	144	33	35
Operating lease expenses	14	170	200
Included in selling expenses [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Depreciation – tangible assets	92	93	141
Depreciation – right of use assets	113	112
Amortization – intangible assets	1	1	1
Operating lease expenses	$ 1	$ 1	$ 184

Income and Expenses Items - S_6

Income and Expenses Items - Summary of Employee Benefits Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Other Operating Income Expense [Line Items]
Total employee benefits expenses	$ 29,293	$ 30,137	$ 30,793
Included in cost of sales [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Wages and salaries	13,065	14,429	13,674
Labor and health insurance costs	71	126	162
Pension costs	736	994	890
Other employment benefits	702	816	892
Included in selling expenses [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Wages and salaries	3,557	3,495	3,685
Labor and health insurance costs	7	12	14
Pension costs	300	330	324
Other employment benefits	14	50	68
Included in general and administrative expenses [Member]
Disclosure Of Other Operating Income Expense [Line Items]
Wages and salaries	8,861	8,117	8,818
Labor and health insurance costs	89	85	224
Pension costs	640	757	671
Director fees	1,065	640	1,046
Other employment benefits	$ 186	$ 286	$ 325

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax expense [Line Items]
Statutory corporate income tax rate	20.00%	20.00%	20.00%
Amount of uncertain tax position (excluding interest and penalties) included in the consolidated balance sheets	$ 339	$ 451	$ 674
Interest	615	845	1,200
Unused tax losses [Member]
Disclosure of income tax expense [Line Items]
Unused net operating losses for which no deferred tax assets have been recognized	3,751	4,038	3,084
Tax losses unrecognized deferred tax assets (before tax effect)	17,028	18,422	13,698
Deductible Temporary Differences [Member]
Disclosure of income tax expense [Line Items]
Deductible temporary differences for which no deferred tax asset is recognized	1,866	1,030	792
Deductible temporary differences (before tax effect) not recognized deferred tax assets.	9,683	4,695	3,557
Uncertain tax position [Member]
Disclosure of income tax expense [Line Items]
Interest	61	81	108
Penalty	0	0	0
Interest reversed	227	223	0
Penalty reversed	72	71	0
Exchange differences relating to interest	50	(12)	(41)
Exchange differences relating to penalty	$ (27)	$ (6)	$ (25)
Singapore (Country of domicile) [Member]
Disclosure of income tax expense [Line Items]
Statutory corporate income tax rate	17.00%	17.00%	17.00%
Withholding tax on dividends	0.00%	0.00%	0.00%
Thailand (Country of domicile) [Member]
Disclosure of income tax expense [Line Items]
Statutory corporate income tax rate	20.00%	20.00%	20.00%
Withholding tax on dividends	10.00%	10.00%	10.00%
Australia (Country of domicile) [Member]
Disclosure of income tax expense [Line Items]
Statutory corporate income tax rate	30.00%	30.00%	30.00%
The People's Republic of China (Country of domicile) [Member]
Disclosure of income tax expense [Line Items]
Statutory corporate income tax rate	25.00%	25.00%	25.00%
Withholding tax on dividends	10.00%	10.00%	10.00%

Income Tax - Major Components o

Income Tax - Major Components of Income Tax Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current income tax:
Current income tax charge	$ 3,376	$ 1,699	$ 4,068
Previously unrecognized tax loss used to reduce current income tax	(89)		(128)
Adjustments for current income tax of prior years	(1)	(16)	1
Total current income tax	3,286	1,683	3,941
Deferred tax expenses/(benefits):
Relating to origination and reversal of temporary differences	782	374	243
Previously unrecognized tax loss used to reduce deferred tax expenses	(52)		(298)
Total deferred tax expenses/(benefits)	730	374	(55)
Income tax expense reported in the income statement	4,016	2,057	3,886
Deferred tax related to items recognized in other comprehensive income during the year:
Change in fair value of equity instrument, Recognized during the year	(358)	334	(84)
Net loss on actuarial gains and losses, Recognized during the year	40	(345)	(82)
Income tax benefits charged to other comprehensive (loss) income	$ (318)	$ (11)	$ (166)

Income Tax - Reconciliation of

Income Tax - Reconciliation of Difference Between Tax Computed at Statutory Tax Rate and Income Tax Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Profit before tax	$ 7,725	$ 1,106	$ 11,332
Tax at statutory rate of 20% (2019: 20%; 2018: 20%)	1,545	221	2,266
Foreign income taxed at different rate	1,100	499	697
Expenses not deductible for tax purpose	255	221	(33)
Utilization of previously unrecognized tax losses	(89)		(128)
Tax benefit arising from previously unrecognized tax losses	(52)		(298)
Net deferred tax asset not recognized	1,151	949	679
Written-off deferred tax		218	(4)
Tax exempt on income	(57)	(144)	(135)
Uncertain tax position	(273)	(454)	11
Return to provision adjustment	(1)	(16)	1
Deferred tax liability arising from undistributed earnings	270	215	578
Withholding tax on dividends	163	355	270
Others	4	(7)	(18)
Income tax expense reported in the income statement	$ 4,016	$ 2,057	$ 3,886

Income Tax - Reconciliation o_2

Income Tax - Reconciliation of Difference Between Tax Computed at Statutory Tax Rate and Income Tax Expenses (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Tax at statutory rate	20.00%	20.00%	20.00%

Income Tax - Summary of Deferre

Income Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	$ (519)	$ (200)	$ (6)	$ (132)
Deferred tax expenses / (benefits)	730	374	(55)
Outside basis differences [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	(4,099)	(3,829)
Deferred tax expenses / (benefits)	270	215	578
Revaluations of financial assets at fair value through other comprehensive income [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	(322)	(679)
Accrued interest income [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets		(181)
Deferred tax expenses / (benefits)	(172)	13	12
Unutilized building allowance (net) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	(12)	(36)
Deferred tax expenses / (benefits)	(24)	(98)	(95)
Unused tax losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	54	546
Deferred tax expenses / (benefits)	481	119	(459)
Allowance for doubtful accounts [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	281	245
Deferred tax expenses / (benefits)	(21)	47	(97)
Inventory impairment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	412	554
Deferred tax expenses / (benefits)	137	147	(236)
Rebates and other accrued liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	533	472
Deferred tax expenses / (benefits)	(18)	(46)	(38)
Unpaid retirement benefits [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	1,504	1,553
Deferred tax expenses / (benefits)	41	(81)	(54)
Deferred revenue and cost of sales [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	18	23
Deferred tax expenses / (benefits)	5	(6)	(14)
Actuarial loss [Member
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	756	796
Unabsorbed depreciation [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	680	637
Deferred tax expenses / (benefits)	9	57	(55)
Mark-to-Market value of forward contract [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Deferred tax expenses / (benefits)		28	(28)
Others [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Net deferred tax assets	(324)	(301)
Deferred tax expenses / (benefits)	$ 22	$ (21)	$ 431

Income Tax - Reconciliation o_3

Income Tax - Reconciliation of Deferred Tax Assets, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Changes In Deferred Tax Liability Asset [Abstract]
Opening balance	$ (200)	$ (6)	$ (132)
Tax (expenses)/benefit during the period recognized in profit or loss	(730)	(374)	55
Tax benefit during the period recognized in other comprehensive income	318	11	166
Exchange difference on translation foreign operations	93	169	(95)
Closing balance	$ (519)	$ (200)	$ (6)

Income Tax - Year of Expiration

Income Tax - Year of Expiration and Amount of Available Unused Net Operating Losses (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	$ 17,298	$ 20,580
2020 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses		3,067
2021 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	3,905	5,246
2022 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	2,437	2,216
2023 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	4,299	4,855
2024 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	3,226	3,605
2025 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	1,811
No expiration [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]
Unused net operating losses	$ 1,620	$ 1,591

Income Tax - Reconciliation o_4

Income Tax - Reconciliation of Beginning and Ending Amounts of Uncertain Tax Position (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Change In Uncertain Tax Positions [Abstract]
Beginning balance	$ 451	$ 674	$ 706
Additions based on tax positions related to the current year		0
Decrease due to lapses in statute of limitations	(144)	(215)
Exchange difference	32	(8)	(32)
Ending balance	$ 339	$ 451	$ 674

Income Tax - Accrued Interest a

Income Tax - Accrued Interest and Penalties on Uncertain Tax Position (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Change In Uncertain Tax Positions [Abstract]
Accrued interest on uncertain tax position	$ 597	$ 713	$ 867
Accrued penalties on uncertain tax position	339	384	461
Total accrued interest and penalties on uncertain tax position	$ 936	$ 1,097	$ 1,328

(Loss) Earnings Per Share - Com

(Loss) Earnings Per Share - Computation of Basic and Diluted Earnings Attributable to Common Shareholders Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Numerator:
Net (loss) profit attributable to APWC from continuing operations	$ (552)	$ (1,632)	$ 2,928
Net (loss) profit attributable to APWC	$ (552)	$ (1,632)	$ 2,928
Denominator:
Weighted-average common shares outstanding - basic and diluted	13,819,669	13,819,669	13,819,669
(Loss) earnings per share – basic and diluted
Continuing operations	$ (0.04)	$ (0.12)	$ 0.21
Total (loss) earnings per share – basic and diluted	$ (0.04)	$ (0.12)	$ 0.21

(Loss) Earnings Per Share - Add

(Loss) Earnings Per Share - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Income from continuing operations attributable to non-controlling interests	$ 4,261	$ 681	$ 4,518

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash And Cash Equivalents [Abstract]
Cash on hand and cash at banks	$ 52,237	$ 53,673	$ 60,778	$ 46,093

Financial Assets and Financia_3

Financial Assets and Financial Liabilities - Summary of Other Financial Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financial assets at fair value through other comprehensive income
Financial assets at fair value through other comprehensive income	$ 2,271	$ 4,062
Other financial assets	$ 2,271	4,062
Financial liabilities at fair value through profit or loss
Foreign exchange forward contracts		3
Other financial liabilities		$ 3

Financial Assets and Financia_4

Financial Assets and Financial Liabilities - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Instruments [Line Items]
Dividends received	$ 108,000	$ 109,000	$ 105,000
Maximum borrowing capacity	264,162,000	287,017,000
Unused portion of the credit lines	200,000,000
Interest-bearing loans and borrowings, current portion	$ 10,131,000	$ 11,356,000
Liquidity discount	30.00%	30.00%
Line Of Credit 1 [Member]
Disclosure Of Financial Instruments [Line Items]
Unused portion of the credit lines	$ 200,340,000	$ 207,928,000
Letters of Credit [Member]
Disclosure Of Financial Instruments [Line Items]
Unused portion of the credit lines	95,034,000	113,255,000
Open letters of credit [Member]
Disclosure Of Financial Instruments [Line Items]
Unused portion of the credit lines	18,077,000	15,209,000
Foreign currency forward contracts [Member]
Disclosure Of Financial Instruments [Line Items]
Outstanding forward contracts, notional amount	$ 0	$ (900,000)

Financial Assets and Financia_5

Financial Assets and Financial Liabilities - Summary of Interest-bearing Loans and Borrowings (Detail) ฿ in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020THB (฿)	Dec. 31, 2020AUD ($)	Dec. 31, 2020CNY (¥)	Dec. 31, 2020SGD ($)	Dec. 31, 2019THB (฿)	Dec. 31, 2019CNY (¥)	Dec. 31, 2019SGD ($)
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Amount	$ 13,781	$ 11,356
Australia Dollars[Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	3.07%		3.07%	3.07%	3.07%	3.07%
Interest-bearing loans and borrowings, Maturity	Mar. 2045
Interest-bearing loans and borrowings, Amount	$ 3,764			$ 4,883
Renminbi (RMB) [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Maturity	Jun. 2021	Mar. 2020 ~ Sept. 2020
Interest-bearing loans and borrowings, Amount	$ 2,736	$ 2,929			¥ 17,800			¥ 20,400
Renminbi (RMB) [Member] \| Bottom of range [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	4.50%	5.00%	4.50%	4.50%	4.50%	4.50%	5.00%	5.00%	5.00%
Renminbi (RMB) [Member] \| Top Of Range [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	4.90%	5.50%	4.90%	4.90%	4.90%	4.90%	5.50%	5.50%	5.50%
Thai Baht (THB) [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Maturity	Mar. 2021	Jan. 2020 ~ Jun. 2020
Interest-bearing loans and borrowings, Amount	$ 2,488	$ 5,423	฿ 74,176				฿ 161,018
Thai Baht (THB) [Member] \| Bottom of range [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	0.90%	1.90%	0.90%	0.90%	0.90%	0.90%	1.90%	1.90%	1.90%
Thai Baht (THB) [Member] \| Top Of Range [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	1.00%	2.70%	1.00%	1.00%	1.00%	1.00%	2.70%	2.70%	2.70%
Singapore dollars (SGD) [Member]
Disclosure of detailed information about borrowings [Line Items]
Interest-bearing loans and borrowings, Interest rate	2.32%	3.05%	2.32%	2.32%	2.32%	2.32%	3.05%	3.05%	3.05%
Interest-bearing loans and borrowings, Maturity	Apr. 2021	Feb. 2020 ~ Apr. 2020
Interest-bearing loans and borrowings, Amount	$ 4,793	$ 3,004				$ 6,332			$ 4,042

Financial Assets and Financia_6

Financial Assets and Financial Liabilities - Foreign Currency Forward Contracts (Detail) - Foreign currency forward contracts [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Assets	$ 0	$ 0
Liabilities	$ 0	$ 3

Financial Assets and Financia_7

Financial Assets and Financial Liabilities - Comparison of Carrying Amounts and Fair Value of Financial Instruments (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Aug. 13, 2014
Financial assets at amortized cost
Cash and cash equivalents	$ 52,237,000	$ 53,673,000	$ 60,778,000	$ 46,093,000
Trade receivables	82,071,000	74,077,000
Other receivables	6,192,000	6,868,000
Due from related parties	10,982,000	11,566,000
Financial assets-non-current
Financial assets at fair value through other comprehensive income	2,271,000	4,062,000
Financial assets at amortized cost
Long-term bank deposits	1,879,000	1,246,000
Total	155,632,000	151,492,000
Liabilities at amortized cost
Interest-bearing loans and borrowings	10,131,000	11,356,000
Trade and other payables	27,370,000	16,879,000
Due to related parties	10,620,000	3,284,000
Lease liabilities	551,000	574,000
Financial liabilities at fair value through profit or loss		3,000
Liabilities at amortized cost
Interest-bearing loans and borrowings	3,650,000
Lease liabilities	1,783,000	2,254,000
Total	54,105,000	34,350,000			$ 0
Fair value [Member]
Financial assets at amortized cost
Cash and cash equivalents	52,237,000	53,673,000
Trade receivables	82,071,000	74,077,000
Other receivables	6,192,000	6,868,000
Due from related parties	10,982,000	11,566,000
Financial assets-non-current
Financial assets at fair value through other comprehensive income	2,271,000	4,062,000
Financial assets at amortized cost
Long-term bank deposits	1,879,000	1,246,000
Total	155,632,000	151,492,000
Liabilities at amortized cost
Interest-bearing loans and borrowings	10,131,000	11,356,000
Trade and other payables	27,370,000	16,879,000
Due to related parties	10,620,000	3,284,000
Lease liabilities	551,000	574,000
Financial liabilities at fair value through profit or loss		3,000
Liabilities at amortized cost
Interest-bearing loans and borrowings	3,650,000
Lease liabilities	1,783,000	2,254,000
Total	$ 54,105,000	$ 34,350,000

Financial Assets and Financia_8

Financial Assets and Financial Liabilities - Description of Significant Unobservable Inputs to Valuation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of significant unobservable inputs used in fair value measurement of assets [Line Items]
Liquidity discount	30.00%	30.00%
Other equity securities [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [Line Items]
Valuation technique	Market Approach Method
Significant unobservable inputs	Liquidity Discount
Liquidity discount	30.00%	30.00%
Sensitivity of the input to fair value	5% decrease in the discount would increase in fair value by $162	5% decrease in the discount would increase in fair value by $290
Increase in fair value due to a decrease in the liquidity discount	$ 162	$ 290

Financial Assets and Financia_9

Financial Assets and Financial Liabilities - Reconciliation of the Beginning and Closing Balances of Equity Instrument as Financial Assets at FVCOI Classified as Level 3 Within the Fair Value Hierarchy (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of significant unobservable inputs used in fair value measurement of assets [Line Items]
Beginning balance	$ 4,062
Changes in the fair value of equity instruments measured at fair value through other comprehensive income	(1,789)	$ 1,670	$ (419)
Ending balance	2,271	4,062
Significant unobservable inputs (Level 3) [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [Line Items]
Beginning balance	4,062	2,332
Changes in the fair value of equity instruments measured at fair value through other comprehensive income	(1,789)	1,670
Exchange difference on translation	(2)	60
Ending balance	$ 2,271	$ 4,062	$ 2,332

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [Line Items]
Trade receivables	$ 82,071	$ 74,077
Other receivables	6,192	6,868
Gross carrying amount [Member]
Disclosure of financial assets [Line Items]
Trade receivables	83,485	75,627
Other receivables	6,227	6,986
Loss allowances [Member]
Disclosure of financial assets [Line Items]
Trade receivables	(1,414)	(1,550)
Other receivables	$ (35)	$ (118)

Trade and Other Receivables - M

Trade and Other Receivables - Movement in the Loss Allowance on Trade Receivables (Detail) - Trade receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [Line Items]
Beginning balance	$ 1,550	$ 1,657
Charge for the year	227	72
Write-off	(339)	(1)
Unused amounts reversed	(147)	(194)
Currency translation adjustment	102	19
Reclassification	21	(3)
Ending balance	$ 1,414	$ 1,550

Trade and Other Receivables - A

Trade and Other Receivables - Aging Analysis of Trade Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [Line Items]
Expected loss rate	1.69%	2.05%
Gross carrying amount - trade receivables	$ 83,485	$ 75,627
Loss allowances	1,414	1,550
Trade receivable, net	$ 82,071	$ 74,077
Current [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	0.16%	0.14%
Gross carrying amount - trade receivables	$ 69,336	$ 59,867
Loss allowances	112	86
Trade receivable, net	$ 69,224	$ 59,781
Past due [Member] \| Less than 30 days [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	1.23%	0.76%
Gross carrying amount - trade receivables	$ 9,557	$ 9,979
Loss allowances	118	76
Trade receivable, net	$ 9,439	$ 9,903
Past due [Member] \| 31-60 days [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	2.80%	3.75%
Gross carrying amount - trade receivables	$ 2,751	$ 3,759
Loss allowances	77	141
Trade receivable, net	$ 2,674	$ 3,618
Past due [Member] \| 61-90 days [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	6.92%	9.52%
Gross carrying amount - trade receivables	$ 159	$ 294
Loss allowances	11	28
Trade receivable, net	$ 148	$ 266
Past due [Member] \| 91-120 days [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	15.91%	23.89%
Gross carrying amount - trade receivables	$ 44	$ 180
Loss allowances	7	43
Trade receivable, net	$ 37	$ 137
Past due [Member] \| Greater than 120 days [Member]
Disclosure of financial assets [Line Items]
Expected loss rate	66.48%	75.97%
Gross carrying amount - trade receivables	$ 1,638	$ 1,548
Loss allowances	1,089	1,176
Trade receivable, net	$ 549	$ 372

Trade and Other Receivables -_2

Trade and Other Receivables - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Trade And Other Receivables [Abstract]
Fair values of collateral		$ 1,339
Impairment loss		$ 30
Fair values of collateral auctioned			$ 1,060
Net amount owed by customer			1,242
Allowance			$ 111
Additional loss due to sale of asset pledged as collateral	$ 182

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Inventories [Line Items]
Inventories	$ 96,371	$ 85,187
Gross carrying amount [Member]
Disclosure Of Inventories [Line Items]
Raw materials and supplies	23,490	18,578
Work in progress	17,992	18,593
Finished goods	$ 54,889	$ 48,016

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Classes Of Inventories [Abstract]
Inventories recognized as expense	$ 279,728	$ 313,695	$ 388,079
Amount expensed (credited) to cost of sales	$ (240)	$ (322)	$ 1,613

Contract Assets - Schedule of A

Contract Assets - Schedule of Assets Related to Contracts with Customers (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Contract Assets [Abstract]
Contract assets	$ 10,245	$ 4,686

Contract Assets - Additional In

Contract Assets - Additional Information (Detail) - USD ($)	12 Months Ended
Contract Assets - Additional Information (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Disclosure Of Financial Instruments [Line Items]
Advances or retentions received from construction contracts	$ 0	$ 0
Receivables from contracts with customers, balance			$ 1,510,000
SDI [Member]
Disclosure Of Financial Instruments [Line Items]
Decrease through impairment, contract assets	$ 0

Contract Assets - Aggregate Amo

Contract Assets - Aggregate Amount of the Transaction Price Allocated to the Unsatisfied Performance Obligations (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Unsatisfied long-term SDI contracts
Expected to be recognized as revenue over 3 years	$ 143,265	$ 156,592

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	$ 41,747	$ 41,418
Impairment of property, plant and equipment	(202)	(546)	$ (11)
Ending balance	54,700	41,747	41,418
Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	182,759	170,704
Additions	16,696	3,406
Disposals	(6,848)	(3,167)
Transfer	28	64
Exchange differences	3,172	11,944
Ending balance	195,807	182,759	170,704
Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		170,512
Ending balance			170,512
Gross carrying amount [Member] \| IFRS 16 [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Effects on initial application of IFRS 16		(192)
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(141,012)	(129,286)
Depreciation charge for the year	(4,575)	(4,734)
Impairment of property, plant and equipment	(202)	(546)
Disposals	6,790	3,084
Transfer	(56)	(64)
Exchange differences	(2,052)	(9,592)
Ending balance	(141,107)	(141,012)	(129,286)
Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(129,160)
Ending balance			(129,160)
Accumulated depreciation and amortisation [member] \| IFRS 16 [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Effects on initial application of IFRS 16		126
Land [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	6,838	6,206
Ending balance	6,872	6,838	6,206
Land [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	6,838	6,206
Exchange differences	34	632
Ending balance	6,872	6,838	6,206
Land [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		6,206
Ending balance			6,206
Buildings [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	13,673	14,160
Ending balance	13,631	13,673	14,160
Buildings [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	50,543	47,890
Additions		7
Transfer	680	(167)
Exchange differences	893	2,813
Ending balance	52,116	50,543	47,890
Buildings [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		47,890
Ending balance			47,890
Buildings [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(36,870)	(33,730)
Depreciation charge for the year	(962)	(1,044)
Transfer		265
Exchange differences	(653)	(2,361)
Ending balance	(38,485)	(36,870)	(33,730)
Buildings [Member] \| Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(33,730)
Ending balance			(33,730)
Building improvement [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	2,566	2,148
Ending balance	2,480	2,566	2,148
Building improvement [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	7,030	5,715
Additions	138	119
Disposals	(31)	(4)
Transfer	152	746
Exchange differences	47	454
Ending balance	7,336	7,030	5,715
Building improvement [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		5,715
Ending balance			5,715
Building improvement [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(4,464)	(3,567)
Depreciation charge for the year	(384)	(338)
Impairment of property, plant and equipment		(1)
Disposals	21	4
Transfer		(265)
Exchange differences	(29)	(297)
Ending balance	(4,856)	(4,464)	(3,567)
Building improvement [Member] \| Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(3,567)
Ending balance			(3,567)
Machinery and equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	13,737	13,770
Ending balance	12,721	13,737	13,770
Machinery and equipment [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	103,869	96,718
Additions	239	292
Disposals	(6,129)	(2,308)
Transfer	1,157	1,748
Exchange differences	1,129	7,419
Ending balance	100,265	103,869	96,718
Machinery and equipment [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		96,718
Ending balance			96,718
Machinery and equipment [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(90,132)	(82,948)
Depreciation charge for the year	(2,301)	(2,391)
Impairment of property, plant and equipment	(198)	(550)
Disposals	6,128	2,274
Exchange differences	(1,041)	(6,517)
Ending balance	(87,544)	(90,132)	(82,948)
Machinery and equipment [Member] \| Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(82,948)
Ending balance			(82,948)
Motor vehicle and other asset [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	2,347	2,298
Ending balance	2,112	2,347	2,298
Motor vehicle and other asset [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	6,009	5,780
Additions	265	433
Disposals	(483)	(524)
Transfer	115	180
Exchange differences	63	332
Ending balance	5,969	6,009	5,780
Motor vehicle and other asset [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		5,588
Ending balance			5,588
Motor vehicle and other asset [Member] \| Gross carrying amount [Member] \| IFRS 16 [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Effects on initial application of IFRS 16		(192)
Motor vehicle and other asset [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(3,662)	(3,482)
Depreciation charge for the year	(514)	(541)
Impairment of property, plant and equipment		7
Disposals	438	477
Transfer	(56)	(64)
Exchange differences	(63)	(185)
Ending balance	(3,857)	(3,662)	(3,482)
Motor vehicle and other asset [Member] \| Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(3,356)
Ending balance			(3,356)
Motor vehicle and other asset [Member] \| Accumulated depreciation and amortisation [member] \| IFRS 16 [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Effects on initial application of IFRS 16		126
Office equipment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	1,208	1,163
Ending balance	1,223	1,208	1,163
Office equipment [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	7,092	6,722
Additions	363	315
Disposals	(205)	(331)
Transfer	17	139
Exchange differences	321	247
Ending balance	7,588	7,092	6,722
Office equipment [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		6,722
Ending balance			6,722
Office equipment [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	(5,884)	(5,559)
Depreciation charge for the year	(414)	(420)
Impairment of property, plant and equipment	(4)	(2)
Disposals	203	329
Exchange differences	(266)	(232)
Ending balance	(6,365)	(5,884)	(5,559)
Office equipment [Member] \| Accumulated depreciation and amortisation [member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		(5,559)
Ending balance			(5,559)
Construction in progress [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	1,378	1,673
Ending balance	15,661	1,378	1,673
Construction in progress [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	1,378	1,673
Additions	15,691	2,240
Transfer	(2,093)	(2,582)
Exchange differences	685	47
Ending balance	$ 15,661	1,378	1,673
Construction in progress [Member] \| Gross carrying amount [Member] \| Adjusted Balance [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance		$ 1,673
Ending balance			$ 1,673

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [Line Items]
Impairment loss	$ 202,000	$ 546,000	$ 11,000
Vehicles [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Carrying value of motor vehicles under lease arrangements	0	$ 0	$ 66,000
Siam Fiber Optics Co., Ltd. [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Recoverable amount of CGU	$ 0
Key assumptions used in calculating the value in use, discount rate	14.80%

Right of Use Assets - Summary o

Right of Use Assets - Summary of Right of Use Assets Recognized in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of detailed information about Right-of-use assets [Line Items]
Right of use assets	$ 3,248	$ 3,735	$ 3,801	$ 0
Land [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Right of use assets	2,843	3,029
Buildings [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Right of use assets	281	546
Motor vehicle and other asset [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Right of use assets	47	58
Office equipment [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Right of use assets	$ 77	$ 102

Right of Use Assets - Additiona

Right of Use Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about Right-of-use assets [Line Items]
Additions to the right of use assets	$ 40	$ 473
Cash outflow for lease	$ 682	$ 691
Bottom of range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease term of contract	1 year
Top Of Range [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Lease term of contract	37 years

Right of Use Assets - Summary_2

Right of Use Assets - Summary of Lease Expenses Recognized in Consolidated Income Statements (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about Right-of-use assets [Line Items]
Depreciation charge of right of use assets	$ 621	$ 507
Interest expenses (included in finance cost)	79	91	$ 4
Expenses relating to short-term leases	7	159
Expenses relating to lease of low-value assets that are not short-term leases	10	15
Land [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Depreciation charge of right of use assets	280	211
Buildings [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Depreciation charge of right of use assets	278	233
Motor vehicle and other asset [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Depreciation charge of right of use assets	38	38
Office equipment [Member]
Disclosure of detailed information about Right-of-use assets [Line Items]
Depreciation charge of right of use assets	$ 25	$ 25

Investment Properties - Net Boo

Investment Properties - Net Book Value of Investment Properties (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about investment property [Line Items]
Investment properties	$ 6,378	$ 730	$ 720
Gross carrying amount [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	7,005	1,183
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	(627)	(453)
Land [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	466	467
Land [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	466	467
Office buildings for rent [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	240	263
Office buildings for rent [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	742	716
Office buildings for rent [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	(502)	$ (453)
Warehouse
Disclosure of detailed information about investment property [Line Items]
Investment properties	5,577
Warehouse \| Gross carrying amount [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	5,701
Warehouse \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	(124)
Land leasehold right [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	95
Land leasehold right [Member] \| Gross carrying amount [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	96
Land leasehold right [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	$ (1)

Investment Properties - Reconci

Investment Properties - Reconciliation of Net Book Value of Investment Properties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation Of Changes In Investment Property [Abstract]
Net book value at January 1	$ 730	$ 720
Addition	5,197
Depreciation (included in administrative expenses)	(144)	(33)
Transfer from property plant and equipment	7
Exchange difference	588	43
Net book value at December 31	$ 6,378	$ 730

Investment Properties - Amount

Investment Properties - Amount Recognized in Profit Arising from Investment Properties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Rental Income From Investment Property Net Of Direct Operating Expense [Abstract]
Rental income derived from investment properties	$ 190	$ 78	$ 84
Direct operating expenses (including repairs and maintenance) generating rental income	(145)	(34)	(36)
Net profit arising from investment properties carried at cost	$ 45	$ 44	$ 48

Investment Properties - Fair Va

Investment Properties - Fair Value of Investment Properties (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about investment property [Line Items]
Investment properties	$ 6,378	$ 730	$ 720
Land [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	466	467
Office buildings for rent [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	240	263
Warehouse
Disclosure of detailed information about investment property [Line Items]
Investment properties	5,577
Land leasehold right [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	95
Fair value [Member] \| Land [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	11,521	11,566
Fair value [Member] \| Office buildings for rent [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	2,060	$ 1,460
Fair value [Member] \| Warehouse
Disclosure of detailed information about investment property [Line Items]
Investment properties	5,701
Fair value [Member] \| Land leasehold right [Member]
Disclosure of detailed information about investment property [Line Items]
Investment properties	$ 96

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Intangible Assets [Line Items]
Beginning balance	$ 128
Ending balance	180	$ 128
Gross carrying amount [Member]
Disclosure Of Intangible Assets [Line Items]
Beginning balance	621	586
Addition	67	20
Transfer	40
Exchange difference	15	15
Ending balance	743	621
Accumulated depreciation and amortisation [member]
Disclosure Of Intangible Assets [Line Items]
Beginning balance	(493)	(429)
Amortization	(62)	(50)
Exchange difference	(8)	(14)
Ending balance	$ (563)	$ (493)

Investments in Associates - Ass

Investments in Associates - Associates of the Company (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Shandong Pacific Rubber Cable Co., Ltd. [Member]
Disclosure of associates [line items]
Company Name	Shandong Pacific Rubber Cable Co., Ltd. (SPRC)
Nature of business	Manufacturing of rubber cable
Country of incorporation	PRC
Percentage of equity interest	25.00%	25.00%
Siam Pacific Holding Company Limited [Member]
Disclosure of associates [line items]
Company Name	Siam Pacific Holding Company Limited (SPHC)
Nature of business	Investment & holding company
Country of incorporation	Thailand
Percentage of equity interest	49.00%	49.00%	49.00%
Loxpac (Thailand) Company Limited [Member]
Disclosure of associates [line items]
Company Name	Loxpac (Thailand) Company Limited (Loxpac) (Formerlyknown as Loxley Pacific Co., Ltd.)
Nature of business	Providing telecommunication service
Country of incorporation	Thailand
Percentage of equity interest	21.39%	21.39%
Loxpac Hong Kong Co., Limited [Member]
Disclosure of associates [line items]
Company Name	Loxpac Hong Kong Co., Limited (Loxpac HK) (Formerlyknown as Loxley Pacific Hong Kong Co., Limited )
Nature of business	Investment & holding company
Country of incorporation	Hong Kong
Percentage of equity interest	23.10%	23.10%

Investments in Associates - Mov

Investments in Associates - Movements in Investments in Associates (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Significant Investments In Associates [Abstract]
At January 1	$ 935	$ 864
Share of loss of associates	(1)	(3)	$ (3)
Exchange difference	(4)	74
At December 31	$ 930	$ 935	$ 864

Investments in Associates - Sum

Investments in Associates - Summarized Financial Information of Investments in Associates (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of associates [line items]
Current assets	$ 263,699	$ 239,504
Non-current assets	74,420	59,407
Current liabilities	(83,376)	(53,649)
Non-current liabilities	(19,868)	(16,827)
Total equity	234,875	228,435	$ 221,816	$ 222,733
Carrying amount of the investment	930	935	864
Revenue	313,564	338,160	425,940
Profit /(loss) for the year	3,709	(951)	7,446
Share of loss of associates	(1)	(3)	$ (3)
Siam Pacific Holding Company Limited [Member]
Disclosure of associates [line items]
Current assets	6	3
Non-current assets	2,095	2,103
Current liabilities	(2)	(3)
Non-current liabilities	(202)	(196)
Total equity	$ 1,897	$ 1,907
Percentage of equity interest	49.00%	49.00%	49.00%
Carrying amount of the investment	$ 930	$ 935
Profit /(loss) for the year	(2)	(6)	$ (5)
Share of loss of associates	$ (1)	$ (3)	$ (3)

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Trade And Other Current Payables [Abstract]
Trade payables	$ 17,358	$ 10,509
Other payables	10,012	6,370
Total trade and other payables	$ 27,370	$ 16,879

Trade and Other Payables - Addi

Trade and Other Payables - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Trade And Other Payables [Line Items]
Liabilities arising from contracts with customers	$ 259	$ 216
Refund Liabilities [Member]
Trade And Other Payables [Line Items]
Liabilities arising from contracts with customers	$ 7,515	$ 4,393

Employee Benefit - Summary of E

Employee Benefit - Summary of Employee Benefit Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Net Defined Benefit Liability Asset [Abstract]
Pension-Defined benefit plans, current	$ 1,384	$ 1,436
Long service leave, current	566	452
Employee benefit liabilities, current	1,950	1,888
Pension-Defined benefit plans, non-current	9,916	10,306
Long service leave, non-current	111	128
Employee benefit liabilities, non-current	10,027	10,434
Pension-Defined benefit plans	11,300	11,742
Long service leave	677	580
Employee benefit liabilities	$ 11,977	$ 12,322

Employee Benefit - Additional I

Employee Benefit - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Defined Benefit Plans [Abstract]
Total charges for defined contribution pension plans	$ 966	$ 1,160	$ 1,264
Amount of long service leave obligation	$ 677	$ 580

Employee Benefit - Summary of C

Employee Benefit - Summary of Components of Net Benefit Expense Recognized in Income Statement and Funded Status and Amounts Recognized in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Net Defined Benefit Liability Asset [Abstract]
Current service cost	$ 562	$ 546	$ 419
Past service cost		121
Interest cost on benefit obligation	147	254	202
Net benefit cost	709	921	621
Actuarial (gain) / loss - experience	(328)	494	396
Actuarial (gain) / loss - demographic assumption	(1)	18	1
Actuarial (gain) / loss - financial assumption	130	1,215	13
Re-measuring gain/(loss) on defined benefit plans	(199)	1,727	410
Defined benefit obligation at January 1	11,742	9,016	8,293
Benefits paid directly by the Company	(954)	(535)	(352)
Exchange differences	2	613	44
Defined benefit obligation at December 31	$ 11,300	$ 11,742	$ 9,016

Employee Benefit - Significant

Employee Benefit - Significant Assumptions Used in Determining Actuarial Present Value of Defined Benefit Obligations (Detail)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Actuarial assumption of discount rates			1.50%
Pre-retirement mortality	[1]	* Thailand TMO17 Tables	* Thailand TMO17 Tables
Bottom of range [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Actuarial assumption of discount rates		1.20%
Actuarial assumption of expected rates of salary increases		5.00%	5.00%
Top of range [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Actuarial assumption of discount rates		1.40%
Actuarial assumption of expected rates of salary increases		6.00%	6.00%

[1]	TMO represented as Thailand Mortality Ordinary Tables

Employee Benefit - Maturity Pro

Employee Benefit - Maturity Profile of Defined Benefit Obligation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of defined benefit plans [Line Items]
Expected payments	$ 25,106	$ 25,137
Weighted average duration of defined benefit obligation		9 years
Bottom of range [Member]
Disclosure of defined benefit plans [Line Items]
Weighted average duration of defined benefit obligation	9 years
Top of range [Member]
Disclosure of defined benefit plans [Line Items]
Weighted average duration of defined benefit obligation	10 years
Within one year [Member]
Disclosure of defined benefit plans [Line Items]
Expected payments	$ 1,384	$ 1,340
Between 2 and 5 years [Member]
Disclosure of defined benefit plans [Line Items]
Expected payments	2,040	2,489
Between 6 and 10 years [Member]
Disclosure of defined benefit plans [Line Items]
Expected payments	4,568	4,391
Beyond 10 years [Member]
Disclosure of defined benefit plans [Line Items]
Expected payments	$ 17,114	$ 16,917

Employee Benefit - Sensitivity

Employee Benefit - Sensitivity Analysis of One-percentage Point Change in Assumed Rates (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Discount rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Assumption - 1% increase	$ (984)	$ (1,003)
Assumption - 1% decrease	1,159	1,178
Rate of salary increase [Member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Assumption - 1% increase	1,095	1,115
Assumption - 1% decrease	$ (953)	$ (973)

Employee Benefit - Sensitivit_2

Employee Benefit - Sensitivity Analysis of One-percentage Point Change in Assumed Rates (Parenthetical) (Detail)	Dec. 31, 2020	Dec. 31, 2019
Discount rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Rate increase	1.00%	1.00%
Rate decrease	1.00%	1.00%
Rate of salary increase [Member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Rate increase	1.00%	1.00%
Rate decrease	1.00%	1.00%

Other Current Liability - Summa

Other Current Liability - Summary of Other Current Liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Miscellaneous Current Liabilities [Abstract]
Liabilities arising from contracts with customers	$ 259	$ 216
Dividend payable	691	674
Onerous contracts provisions	5,105	238	$ 42
Other current liabilities	1,771	1,228
Total	$ 7,826	$ 2,356

Other Current Liability - Sum_2

Other Current Liability - Summary of Onerous Contracts Provisions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Onerous Contracts Provision [Abstract]
At January 1	$ 238	$ 42
Recognized	4,658	218
Reversed		(25)
Exchange differences	209	3
At December 31	$ 5,105	$ 238

Other Current Liability - Sum_3

Other Current Liability - Summary of Contract Liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current contract liabilities
Total current contract liabilities	$ 259	$ 216
Advance from customers
Current contract liabilities
Total current contract liabilities	156	93
Custodial service
Current contract liabilities
Total current contract liabilities	44	63
Transportation Service
Current contract liabilities
Total current contract liabilities	$ 59	$ 60

Other Current Liability - Sum_4

Other Current Liability - Summary of Revenue Recognized in Relation to Contract Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current contract liabilities
Revenue recognized that was included in the contract liabilities balance at the beginning of the year	$ 209	$ 744
Advance from customers
Current contract liabilities
Revenue recognized that was included in the contract liabilities balance at the beginning of the year	93	668
Transportation Service
Current contract liabilities
Revenue recognized that was included in the contract liabilities balance at the beginning of the year	56	17
Custodial service
Current contract liabilities
Revenue recognized that was included in the contract liabilities balance at the beginning of the year	$ 60	$ 59

Equity - Authorized Shares and

Equity - Authorized Shares and Common Shares Issued and Fully Paid (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Classes Of Share Capital [Abstract]
Number of shares	50,000,000	50,000,000
Number of common shares issued and fully paid	13,830,769	13,830,769	13,830,769
Amount of common shares issued and fully paid	$ 138	$ 138	$ 138

Equity - Authorized Shares an_2

Equity - Authorized Shares and Common Shares Issued and Fully Paid (Parenthetical) (Detail) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Classes Of Share Capital [Abstract]
Common shares par value	$ 0.01	$ 0.01

Equity - Additional Information

Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Classes Of Share Capital [Line Items]
Dividend per share distributed to owners	$ 0	$ 0	$ 0.08
Dividends distributed	$ 0	$ 0	$ 1,106
Bottom of range [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Intended percentage of net post-tax audited consolidated profits attributable to shareholders to pay for cash dividends	25.00%

Equity - Disaggregation of Chan

Equity - Disaggregation of Changes of Other Comprehensive Income by Each Type of Reserve in Equity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of analysis of other comprehensive income by item [Line Items]
Exchange difference on translation of foreign operations	$ 5,211	$ 10,677	$ (4,388)
Re-measuring losses on defined benefit plans	159	(1,382)	(328)
Changes in fair value of financial assets at fair value through other comprehensive income	(1,431)	1,336	(335)
Other comprehensive income/(loss) for the year, net of tax	3,939	10,631	(5,051)
Reserves including portion related to non-controlling interests [Member] \| Re-measurement of defined benefit plans [Member]
Disclosure of analysis of other comprehensive income by item [Line Items]
Re-measuring losses on defined benefit plans	159	(1,382)	(328)
Other comprehensive income/(loss) for the year, net of tax	159	(1,382)	(328)
Reserves including portion related to non-controlling interests [Member] \| Financial assets at FVOCI reserve [Member]
Disclosure of analysis of other comprehensive income by item [Line Items]
Reclassification of application of IFRS 9			1,717
Changes in fair value of financial assets at fair value through other comprehensive income	(1,431)	1,336	(335)
Other comprehensive income/(loss) for the year, net of tax	(1,431)	1,336	1,382
Reserves including portion related to non-controlling interests [Member] \| Foreign currency translation reserve [Member]
Disclosure of analysis of other comprehensive income by item [Line Items]
Exchange difference on translation of foreign operations	5,211	10,677	(4,388)
Other comprehensive income/(loss) for the year, net of tax	$ 5,211	$ 10,677	(4,388)
Reserves including portion related to non-controlling interests [Member] \| Available-for-sale reserve [Member]
Disclosure of analysis of other comprehensive income by item [Line Items]
Reclassification of application of IFRS 9			(1,717)
Other comprehensive income/(loss) for the year, net of tax			$ (1,717)

Related Party Transactions - Ou

Related Party Transactions - Outstanding Balances and Transactions with Related Parties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [Line Items]
Amounts due from related parties	$ 10,982	$ 11,566
Amounts due to related parties	10,620	3,284
Pacific Electric Wire & Cable Co., Ltd. [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due to related parties	8,550	862
Purchases	5,742	2,745	$ 521
Sales	90		14
Fabrication Income received		140	412
Management fee paid	133	199	136
Information technology service fee paid	123	101	115
Interest expenses paid	60
PEWC, Singapore Branch [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due from related parties	22	21
Management fee received	14	14	14
PEWC Singapore Co. (Pte) Ltd. [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due to related parties	400	1,027
Interest expenses paid	12	22	21
PEWC (HK) [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due from related parties	5,613	5,247
Amounts due to related parties	42	20
Purchases			2,479
Sales	17,004	17,831	23,498
Service fee paid	209	218	231
Immediate Holding Company [Member]
Disclosure of transactions between related parties [Line Items]
Income from discharge of liability			1,537
Siam Pacific Holding Company Limited [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due from related parties	196	196
Amounts due to related parties	1,362	1,362
Italian-Thai and affiliates [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due from related parties	5,151	6,102
Amounts due to related parties	240
Sales	5,344	4,188	6,814
Construction of factory building expenses and acquisition of assets	3,436	215
Others [Member]
Disclosure of transactions between related parties [Line Items]
Amounts due to related parties	$ 26	13
Fujikura Limited [Member]
Disclosure of transactions between related parties [Line Items]
Purchases		$ 249	$ 750

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 20, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Aug. 21, 2020
Disclosure of transactions between related parties [Line Items]
Other income		$ 1,173	$ 717	$ 1,817
Immediate Holding Company [Member]
Disclosure of transactions between related parties [Line Items]
Income from discharge of liability				1,537
Other income				$ 1,537
Pacific Electric Wire & Cable Co., Ltd. [Member]
Disclosure of transactions between related parties [Line Items]
Secured loan procured					$ 6,000
Pacific Electric Wire & Cable Co., Ltd. [Member] \| Loan Outstanding with Related Party [Member]
Disclosure of transactions between related parties [Line Items]
Secured loan period	12 months
Secured loan fixed interest rate	3.00%
Sigma Cable Company (Private) Limited [Member] \| Pacific Electric Wire & Cable Co., Ltd. [Member] \| Loan Outstanding with Related Party [Member]
Disclosure of transactions between related parties [Line Items]
Secured loan pledging ownership percentage	98.30%
Bottom of range [Member] \| PEWC Singapore Co. (Pte) Ltd. [Member]
Disclosure of transactions between related parties [Line Items]
Interest rates on the balance due to related party		1.23%	3.09%
Top Of Range [Member] \| PEWC Singapore Co. (Pte) Ltd. [Member]
Disclosure of transactions between related parties [Line Items]
Interest rates on the balance due to related party		2.90%	3.79%

Related Party Transactions - Co

Related Party Transactions - Compensation of Key Management Personnel (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Amounts Incurred By Entity For Provision Of Key Management Personnel Services Provided By Separate Management Entities [Abstract]
Short-term employee benefits	$ 3,050	$ 3,073	$ 3,814
Post-employment benefits	114	179	102
Termination benefits			47
Total compensation paid to key management personnel	$ 3,164	$ 3,252	$ 3,963

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)t	Dec. 31, 2019USD ($)t
Disclosure of Commitments and Contingencies [Line Items]
Capital commitment relating to the construction of factory building improvement and acquisition of machinery	$ 2.5	$ 5.8
Corporate guarantee	17	38.5
Commitments in respect of management consulting services with related parties	0.1	0.3
Bottom of range [Member]
Disclosure of Commitments and Contingencies [Line Items]
Commitments to purchase raw materials	$ 194	$ 200
Commitments to purchase raw materials, metric tons \| t	28,736	20,996
Top of range [Member]
Disclosure of Commitments and Contingencies [Line Items]
Commitments to purchase raw materials	$ 251	$ 290
Commitments to purchase raw materials, metric tons \| t	35,946	30,580
Contingent liability for guarantees \| Top of range [Member]
Disclosure of Commitments and Contingencies [Line Items]
Corporate guarantee	$ 25.1	$ 24.7

Fair Value Measurement - Quanti

Fair Value Measurement - Quantitative Disclosures Fair Value Measurement Hierarchy for Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Financial assets at fair value through other comprehensive income	$ 2,271	$ 4,062
Investment properties	6,378	730	$ 720
Office buildings for rent [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	240	263
Significant unobservable inputs (Level 3) [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Financial assets at fair value through other comprehensive income	2,271	4,062	$ 2,332
Fair value [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Financial assets at fair value through other comprehensive income	2,271	4,062
Financial assets (liabilities) - derivatives		(3)
Fair value [Member] \| Land not being used for operation [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	11,521	11,566
Fair value [Member] \| Office buildings for rent [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	2,060	1,460
Fair value [Member] \| Warehouse [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	5,701
Fair value [Member] \| Land leasehold right [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	96
Fair value [Member] \| Significant observable inputs (Level 2) [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Financial assets (liabilities) - derivatives		(3)
Fair value [Member] \| Significant unobservable inputs (Level 3) [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Financial assets at fair value through other comprehensive income	2,271	4,062
Fair value [Member] \| Significant unobservable inputs (Level 3) [Member] \| Land not being used for operation [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	11,521	11,566
Fair value [Member] \| Significant unobservable inputs (Level 3) [Member] \| Office buildings for rent [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	2,060	$ 1,460
Fair value [Member] \| Significant unobservable inputs (Level 3) [Member] \| Warehouse [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	5,701
Fair value [Member] \| Significant unobservable inputs (Level 3) [Member] \| Land leasehold right [Member]
Disclosure of fair value measurement of assets (liabilities) [Line Items]
Investment properties	$ 96

Financial Risk Management Obj_3

Financial Risk Management Objectives - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Financial Instruments [Line Items]
Copper costs as a percentage of product cost	83.00%	82.00%
Cash and cash equivalents	$ 52,237	$ 53,673	$ 60,778	$ 46,093
Unutilized amounts of bank loans	200,000
Financial liabilities	56,000
Mortgage of land, buildings, machinery and equipment, investment properties and land use rights	15,078	15,099
Pledge of other receivables	1,363	4,847
Assets pledged as security		1,339
Subsidiary [Member]
Disclosure Of Financial Instruments [Line Items]
Assets pledged as security	$ 31,989	$ 27,454
One major customer [Member]
Disclosure Of Financial Instruments [Line Items]
Percentage of trade receivables from one customer	14.76%	9.31%
Interest rate risk [Member]
Disclosure Of Financial Instruments [Line Items]
Change of interest rates	0.30%	0.30%
Change in profit before tax due to change of interest rates	$ 54	$ 46
Top Of Range [Member]
Disclosure Of Financial Instruments [Line Items]
Percentage of financial liabilities bear floating interest rate	14.00%
Weighted average [Member]
Disclosure Of Financial Instruments [Line Items]
Weighted average interest rates on bank loans and overdrafts	2.07%	3.72%

Financial Risk Management Obj_4

Financial Risk Management Objectives - Summary of Balance of Financial Assets and Liabilities Denominated in a Currency Different from the Company's Reporting Currency (Detail) € in Thousands, ฿ in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands, $ in Thousands

Dec. 31, 2020USD ($)

Dec. 31, 2020THB (฿)

Dec. 31, 2020CNY (¥)

Dec. 31, 2020SGD ($)

Dec. 31, 2020TWD ($)

Dec. 31, 2020HKD ($)

Dec. 31, 2020EUR (€)

Dec. 31, 2019USD ($)

Dec. 31, 2019THB (฿)

Dec. 31, 2019CNY (¥)

Dec. 31, 2019SGD ($)

Dec. 31, 2019TWD ($)

Dec. 31, 2019HKD ($)

Aug. 13, 2014USD ($)

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different

$ 155,632,000

$ 151,492,000

Financial liabilities denominated in a currency different

54,105,000

34,350,000

$ 0

Foreign currency risk [Member] | United States dollar (USD) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different

10,025,000

19,263,000

Financial liabilities denominated in a currency different

$ 7,501,000

$ 4,802,000

Foreign currency risk [Member] | Thai Baht (THB) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different | ฿

฿ 13,241

฿ 346

Financial liabilities denominated in a currency different | ฿

฿ 30

฿ 87,779

Foreign currency risk [Member] | Singapore dollars (SGD) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different

$ 113

$ 233

Financial liabilities denominated in a currency different

$ 6

$ 20

Foreign currency risk [Member] | Taiwan dollar (TWD) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different

$ 3,357

$ 9,711

Financial liabilities denominated in a currency different

$ 4,820

$ 7,648

Foreign currency risk [Member] | Renminbi (RMB) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different | ¥

¥ 18

¥ 119

Foreign currency risk [Member] | Hong Kong, dollar (HKD) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different

$ 8,017

$ 7,526

Financial liabilities denominated in a currency different

$ 28

$ 83

Foreign currency risk [Member] | Euro (EUR) [Member]

Disclosure of nature and extent of risks arising from financial instruments [Line Items]

Financial assets denominated in a currency different | €

€ 249

Financial liabilities denominated in a currency different | €

€ 413

Financial Risk Management Obj_5

Financial Risk Management Objectives - Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Each Foreign Currency Exchange Rates (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
5% increase in rate [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Percentage of change of foreign currency exchange rates	5.00%	5.00%
Change in profit before tax due to change of foreign currency exchange rates	$ 126	$ 723
5% increase in rate [Member] \| Thai Baht (THB) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	22	(147)
5% increase in rate [Member] \| Singapore dollars (SGD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	4	8
5% increase in rate [Member] \| Taiwan dollar (TWD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	(3)	3
5% increase in rate [Member] \| Renminbi (RMB) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates		1
5% increase in rate [Member] \| Hong Kong, dollar (HKD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	52	$ 48
5% increase in rate [Member] \| Euro (EUR) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	$ (10)
5% decrease in rate [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Percentage of change of foreign currency exchange rates	(5.00%)	(5.00%)
Change in profit before tax due to change of foreign currency exchange rates	$ (126)	$ (723)
5% decrease in rate [Member] \| Thai Baht (THB) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	(22)	147
5% decrease in rate [Member] \| Singapore dollars (SGD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	(4)	(8)
5% decrease in rate [Member] \| Taiwan dollar (TWD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	3	(3)
5% decrease in rate [Member] \| Renminbi (RMB) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates		(1)
5% decrease in rate [Member] \| Hong Kong, dollar (HKD) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	(52)	$ (48)
5% decrease in rate [Member] \| Euro (EUR) [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in profit before tax due to change of foreign currency exchange rates	$ 10

Financial Risk Management Obj_6

Financial Risk Management Objectives - Commodity Price Sensitivity (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
16% increase in commodity price [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Percentage of change of commodity price	28.00%	(16.00%)
Effect on profit before tax due to change in commodity price	$ 5,398	$ (3,473)
16% decrease in commodity price [Member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Percentage of change of commodity price	(28.00%)	16.00%
Effect on profit before tax due to change in commodity price	$ (5,398)	$ 3,473

Financial Risk Management Obj_7

Financial Risk Management Objectives - Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payment Obligations (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Interest-bearing loans and borrowings	$ 15,428	$ 11,484
Trade and other payables	27,370	16,879
Foreign exchange forward contracts		3
Lease liability	2,621	3,192
Financial liabilities	56,039	34,842
Within one year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Interest-bearing loans and borrowings	10,279	11,484
Trade and other payables	27,370	16,879
Foreign exchange forward contracts		3
Lease liability	613	656
Financial liabilities	48,882	32,306
2 to 3 years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Interest-bearing loans and borrowings	462
Lease liability	584	910
Financial liabilities	1,046	910
4 to 5 years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Interest-bearing loans and borrowings	463
Lease liability	431	444
Financial liabilities	894	444
More than five years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Interest-bearing loans and borrowings	4,224
Lease liability	993	1,182
Financial liabilities	5,217	1,182
All other related parties [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Due to related parties	10,620	3,284
All other related parties [Member] \| Within one year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Due to related parties	$ 10,620	$ 3,284

Financial Risk Management Obj_8

Financial Risk Management Objectives - Summary of Capital Management (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Objectives Policies And Processes For Managing Capital [Abstract]
Interest bearing loans and borrowings	$ 13,781	$ 11,356
Trade and other payables	27,370	16,879
Less: cash and cash equivalents	(52,237)	(53,673)	$ (60,778)	$ (46,093)
Net debt	(11,086)	(25,438)
Total equity	234,875	228,435	$ 221,816	$ 222,733
Capital and net debt	$ 223,789	$ 202,997
Gearing ratio	0.00%	0.00%

Cash Flow Information - Summary

Cash Flow Information - Summary of Investing Activities with Partial Cash Payments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Investing Activities With Partial Cash Payments [Line Items]
Cash paid during the year	$ 14,537	$ 5,442	$ 4,441
Purchase of PPE [Member]
Disclosure Of Investing Activities With Partial Cash Payments [Line Items]
Acquisition of property, plant and equipment	16,696	3,406
Add: Payable for PPE or CIP - Opening	355	213
Less: Payable for PPE or CIP - Ending	(196)	(355)
Less: Prepayment for PPE & CIP - Opening	(2,388)	(210)
Add: Prepayment for PPE & CIP - Ending	70	2,388
Cash paid during the year	14,537	$ 5,442
Investment Properties [Member]
Disclosure Of Investing Activities With Partial Cash Payments [Line Items]
Acquisition of investment properties	5,197
Less: acquisition by assuming directly related liabilities	(3,375)
Less: noncash other operating income	(60)
Cash paid during the year	$ 1,762

Cash Flow Information - Summa_2

Cash Flow Information - Summary of Reconciliation of Liabilities Arising from Financing Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Balance at January 1	$ 14,184	$ 24,904
Recognized on adoption of IFRS 16		2,651
Changes in cash flows	1,283	(14,888)
Foreign exchange adjustments	604	1,033
Acquisition lease	38	476
Other changes	6	8
Balance at December 31	16,115	14,184
Interest-bearing loans and borrowings [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Balance at January 1	11,356	24,814
Recognized on adoption of IFRS 16
Changes in cash flows	1,869	(14,462)
Foreign exchange adjustments	556	1,004
Acquisition lease
Other changes
Balance at December 31	13,781	11,356
Lease liabilities [Member]
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Balance at January 1	2,828	90
Recognized on adoption of IFRS 16		2,651
Changes in cash flows	(586)	(426)
Foreign exchange adjustments	48	29
Acquisition lease	38	476
Other changes	6	8
Balance at December 31	$ 2,334	$ 2,828

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) ฿ / shares in Units, $ in Thousands, ฿ in Millions	Mar. 12, 2021USD ($)	Mar. 12, 2021THB (฿)฿ / shares	Mar. 31, 2021USD ($)	Apr. 22, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of non-adjusting events after reporting period [Line Items]
Copper price per ton					$ 7,742
Major ordinary share transactions [Member] \| Charoong Thai Wire and Cable Public Company Limited [Member]
Disclosure of non-adjusting events after reporting period [Line Items]
Dividend payments declared to its shareholders	$ 5,900	฿ 179.1
Dividend payments declared to its shareholders, per share \| ฿ / shares		฿ 0.45
Dividend payment date	May 14, 2021	May 14, 2021
Dividends paid to non-controlling interests	$ 2,900
Subsequent Event [Member]
Disclosure of non-adjusting events after reporting period [Line Items]
Copper price per ton				$ 9,476
Unrealized loss			$ 4,600