Trade Receivables, Net (Tables)
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12 Months Ended |
Dec. 31, 2023 |
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| Statement [LineItems] |
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| Summary of Trade Receivables, Net |
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| At amortized cost |
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| Gross carrying amount |
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$ |
109,408,693 |
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$ |
94,232,032 |
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$ |
3,077,467 |
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| Less: Allowance for impairment loss |
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164,408 |
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340,417 |
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11,117 |
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109,244,285 |
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93,891,615 |
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3,066,350 |
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| At FVTOCI |
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5,402,714 |
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5,637,485 |
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184,111 |
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$ |
114,646,999 |
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$ |
99,529,100 |
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$ |
3,250,461 |
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| Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix |
The following table details the loss allowance of trade receivables based on the Group’s provision matrix.
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| Expected credit loss rate |
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0% |
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0%-10% |
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0%-70% |
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1%-100% |
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0%-100% |
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| Gross carrying amount |
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$ |
102,857,157 |
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$ |
4,765,548 |
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$ |
1,413,656 |
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$ |
294,937 |
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$ |
77,395 |
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$ |
109,408,693 |
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| Loss allowance (Lifetime ECLs) |
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(20,445 |
) |
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(1,778 |
) |
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(47,752 |
) |
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(70,133 |
) |
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(24,300 |
) |
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(164,408 |
) |
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$ |
102,836,712 |
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$ |
4,763,770 |
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$ |
1,365,904 |
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$ |
224,804 |
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$ |
53,095 |
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$ |
109,244,285 |
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Expected credit loss rate |
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0% |
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0%-10% |
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0%-70% |
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1%-100% |
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0%-100% |
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Gross carrying amount |
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$ |
87,272,289 |
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$ |
4,915,827 |
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$ |
1,334,335 |
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$ |
251,769 |
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$ |
457,812 |
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$ |
94,232,032 |
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Loss allowance (Lifetime ECLs) |
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(11,118 |
) |
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(1,521 |
) |
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(17,272 |
) |
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(139,299 |
) |
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(171,207 |
) |
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(340,417 |
) |
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$ |
87,261,171 |
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$ |
4,914,306 |
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$ |
1,317,063 |
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$ |
112,470 |
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$ |
286,605 |
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$ |
93,891,615 |
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Expected credit loss rate |
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0% |
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0%-10% |
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0%-70% |
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1%-100% |
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0%-100% |
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Gross carrying amount |
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$ |
2,850,173 |
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$ |
160,543 |
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$ |
43,578 |
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$ |
8,222 |
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$ |
14,951 |
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$ |
3,077,467 |
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Loss allowance (Lifetime ECLs) |
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(363 |
) |
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(50 |
) |
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(564 |
) |
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(4,549 |
) |
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(5,591 |
) |
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(11,117 |
) |
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$ |
2,849,810 |
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$ |
160,493 |
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$ |
43,014 |
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$ |
3,673 |
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$ |
9,360 |
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$ |
3,066,350 |
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| Summary of Movements of Loss Allowance of Trade Receivables |
The movements of the loss allowance of trade receivables were as follows:
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Balance at January 1 |
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$ |
97,358 |
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$ |
103,353 |
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$ |
164,408 |
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$ |
5,369 |
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Remeasurement of loss allowance |
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17,078 |
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|
59,490 |
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|
108,672 |
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|
3,549 |
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Acquisition through business combinations |
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— |
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— |
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|
73,689 |
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|
2,407 |
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Amounts written off |
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(399 |
) |
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— |
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(8,376 |
) |
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(274 |
) |
Disposal of subsidiaries |
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(4,637 |
) |
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— |
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— |
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— |
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Effects of foreign currency exchange differences |
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(6,047 |
) |
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1,565 |
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2,024 |
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66 |
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Balance at December 31 |
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$ |
103,353 |
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$ |
164,408 |
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$ |
340,417 |
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$ |
11,117 |
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| Summary of Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income |
The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix.
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Expected credit loss rate |
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0% |
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0% |
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0% |
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0% |
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— |
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$ |
5,291,410 |
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$ |
22,221 |
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$ |
83,767 |
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$ |
5,316 |
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$ |
5,402,714 |
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Loss allowance (Lifetime ECLs) |
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— |
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— |
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— |
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— |
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— |
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$ |
5,291,410 |
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$ |
22,221 |
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$ |
83,767 |
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$ |
5,316 |
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$ |
5,402,714 |
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Expected credit loss rate |
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0% |
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0% |
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0% |
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0% |
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— |
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$ |
5,548,363 |
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$ |
5 |
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$ |
76,717 |
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$ |
12,400 |
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$ |
5,637,485 |
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Loss allowance (Lifetime ECLs) |
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— |
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— |
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— |
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— |
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— |
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$ |
5,548,363 |
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$ |
5 |
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$ |
76,717 |
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$ |
12,400 |
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$ |
5,637,485 |
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Expected credit loss rate |
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0% |
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0% |
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0% |
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0% |
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— |
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$ |
181,201 |
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$ |
— |
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$ |
2,505 |
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$ |
405 |
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$ |
184,111 |
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Loss allowance (Lifetime ECLs) |
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— |
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— |
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— |
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— |
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— |
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$ |
181,201 |
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$ |
— |
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$ |
2,505 |
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$ |
405 |
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$ |
184,111 |
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| Disclosure of transferred financial assets that are not derecognised in their entirety |
The followings were the Group’s outstanding trade receivables transferred but not yet due:
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Annual
Interest Rates
on Advances
Received (%) |
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December 31, 2022 |
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BNP Paribas |
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EUR |
23,600 |
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EUR |
18,283 |
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EUR |
17,103 |
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EUR |
5,317 |
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|
0.80 |
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December 31, 2023 |
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BNP Paribas |
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EUR |
28,545 |
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EUR |
28,545 |
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EUR |
27,206 |
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EUR |
— |
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— |
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