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FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS - Fair value hierarchy (Q2) (Details) - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Transfers out of Level 1 to Level 2 | $ 0 | $ 0 |
Transfers out of Level 2 to Level 1 | 0 | 0 |
Transfers into Level 3 | 0 | 0 |
Transfers out of Level 3 | 0 | 0 |
Quoted price | At fair value | USDC |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 150 | 89 | $ 99
Net asset value | At fair value | Investments A, B and D in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 20,586 | 18,348 |
Net asset value | At fair value | Investments in unlisted debt instrument |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 1,000 | 31,111 |
Recent transaction price | At fair value | Investment E and F in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 1,900 |  |
Recent transaction price | At fair value | Investments C and E in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value |  | 11,500 |
Multiple and calibration | At fair value | Investment C in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 10,000 |  |
Level 1 | Quoted price | At fair value | USDC |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 150 | 89 | $ 99
Level 3 | Net asset value | At fair value | Investments A, B and D in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 20,586 | 18,348 |
Level 3 | Net asset value | At fair value | Investments in unlisted debt instrument |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 1,000 | 31,111 |
Level 3 | Recent transaction price | At fair value | Investment E and F in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | 1,900 |  |
Level 3 | Recent transaction price | At fair value | Investments C and E in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value |  | $ 11,500 |
Level 3 | Multiple and calibration | At fair value | Investment C in unlisted equity instruments |  |  |
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |  |
Financial assets at fair value | $ 10,000 |  |

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
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