ASIA PACIFIC WIRE & CABLE CORP LTD | CIK:0001026980 | 3

  • Filed: 4/30/2018
  • Entity registrant name: ASIA PACIFIC WIRE & CABLE CORP LTD (CIK: 0001026980)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1026980/000156459018009676/0001564590-18-009676-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1026980/000156459018009676/apwc-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001026980
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  • ifrs-full:DisclosureOfIntangibleAssetsExplanatory

    18.

    INTANGIBLE ASSETS

    Computer software

     

     

     

    2017

     

     

    2016

     

     

     

    US$’000

     

     

    US$’000

     

    Cost

     

     

     

     

     

     

     

     

    At January 1

     

     

    510

     

     

     

    387

     

    Addition

     

     

    10

     

     

     

    126

     

    Disposals

     

     

    (18

    )

     

     

    Exchange difference

     

     

    24

     

     

     

    (3

    )

    At December 31

     

     

    526

     

     

     

    510

     

    Accumulated amortization

     

     

     

     

     

     

     

     

    At January 1

     

     

    (337

    )

     

     

    (294

    )

    Amortization

     

     

    (49

    )

     

     

    (46

    )

    Disposals

     

     

    18

     

     

     

    Exchange difference

     

     

    (20

    )

     

     

    3

     

    At December 31

     

     

    (388

    )

     

     

    (337

    )

    Net book value

     

     

     

     

     

     

     

     

    At December 31

     

     

    138

     

     

     

    173

     

     

    The cost 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. Intangible assets are stated at cost less accumulated amortization. Amortization of intangible assets are charged to operating expenses and cost on a straight-line basis over 5 years from the date they are available for use.