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

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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ifrs-full:DisclosureOfOperatingSegmentsExplanatory

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.

Year ended December 31, 2017		North Asia				Thailand				ROW				Total segments				Corporate expense adjustments and eliminations				Consolidated
		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000
Sales of goods / services
External customers			101,533				206,485				117,197				425,215			—					425,215
Gross profit			7,471				20,174				12,043				39,688			—					39,688
Inter-segment			890				1,044			—					1,934				(1,934	)			—
Depreciation and amortization			(979	)			(2,760	)			(1,314	)			(5,053	)			(3	)			(5,056	)
Impairment of property, plant and equipment			(213	)			(10	)		—					(223	)		—					(223	)
Interest income			51				845				61				957				(81	)			876
Interest expense			(428	)			(553	)			(52	)			(1,033	)			67				(966	)
Income tax (expense)/benefit			(1,395	)			(2,727	)			(342	)			(4,464	)			(676	)			(5,140	)

Other disclosures
Capital expenditure			991				3,332				590				4,913			—					4,913

5.	SEGMENT INFORMATION (continued)

																		Corporate
																		expense
																		adjustments
Year ended December 31, 2016		North Asia				Thailand				ROW				Total segments				and eliminations				Consolidated
		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000
Sales of goods / services
External customers			93,931				152,935				137,699				384,565				—				384,565
Gross profit			5,033				13,421				13,154				31,608				—				31,608
Inter-segment			2,522				(41	)			—				2,481				(2,481	)			—
Depreciation and amortization			(1,423	)			(2,689	)			(1,439	)			(5,551	)			(3	)			(5,554	)
Impairment of property, plant and equipment			(1,132	)			(1,392	)			—				(2,524	)			—				(2,524	)
Interest income			34				1,022				97				1,153				(108	)			1,045
Interest expense			(692	)			(282	)			(86	)			(1,060	)			98				(962	)
Income tax (expense)/benefit			2,844				(2,059	)			(538	)			247				(757	)			(510	)

Other disclosures
Capital expenditure			697				4,198				275				5,170				—				5,170

																		Corporate
																		expense
																		adjustments
Year ended December 31, 2015		North Asia				Thailand				ROW				Total segments				and eliminations				Consolidated
		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000
Sales of goods / services
External customers			90,237				165,354				134,041				389,632				—				389,632
Gross profit			1,888				9,488				12,113				23,489				—				23,489
Inter-segment			2,381				1,502				—				3,883				(3,883	)			—
Depreciation and amortization			(1,511	)			(2,699	)			(1,480	)			(5,690	)			(3	)			(5,693	)
Interest income			15				621				77				713				(16	)			697
Interest expense			(804	)			(467	)			(40	)			(1,311	)			7				(1,304	)
Income tax (expense)/benefit			614				(655	)			(223	)			(264	)			(202	)			(466	)

Other disclosures
Capital expenditure			594				6,409				427				7,430				14				7,444

																		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, 2017
Total assets			63,853				181,232				85,838				330,923				3,920				334,843
Total liabilities			28,928				55,877				21,647				106,452				5,565				112,017
As of December 31, 2016
Total assets			59,120				145,549				86,325				290,994				2,602				293,596
Total liabilities			31,406				36,929				24,435				92,770				3,651				96,421