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CONTRACT COSTS

12 Months Ended

Dec. 31, 2023

CONTRACT COSTS

CONTRACT COSTS

10.  CONTRACT COSTS

Movements of contract costs for the years ended December 31, 2022 and 2023 are as follows:

​

​	​	​	​	​	​	​
​	​	2022
​		Cost to obtain		Cost to fulfill		Total
At January 1, 2022		1,532		732		2,264
Addition current year		360		640		1,000
Amortization during the year		(338)		—		(338)
Expense during the year	​	—	​	(514)	​	(514)
At December 31, 2022		1,554		858		2,412
Current		(354)		(317)		(671)
Non-current		1,200		541		1,741

​

​	​	​	​	​	​	​
​	​	2023
​		Cost to obtain		Cost to fulfill		Total
At January 1, 2023		1,554		858		2,412
Addition current year		461		610		1,071
Amortization during the year		(374)		—		(374)
Expense during the year	​	—	​	(704)	​	(704)
Impairment	​	—	​	(184)	​	(184)
At December 31, 2023		1,641		580		2,221
Current		(427)		(226)		(653)
Non-current		1,214		354		1,568

​

X

- References

No definition available.

+ Details

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- Definition

The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 128
-Subparagraph a
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-URIDate 2023-03-23

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