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ORGANIZATION (Q2) (Tables) | 6 Months Ended
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Jun. 30, 2023
ORGANIZATION |
Purchase price allocation of the identifiable assets acquired and liabilities assumed | The details of the purchase price allocation of the identifiable assets acquired and liabilities assumed are as follows:
| ​ | ​ | At April 13, 2023
In thousands of USD, except for the closing price of BSGA’s share and the number of ordinary shares information | ​ | ​ |
Number of outstanding ordinary shares held by BSGA’s shareholders on acquisition date (thousand shares) | ​ | ​ | 2,607
Closing price of BSGA’s ordinary shares on acquisition date (in USD) | ​ | ​ | 10
Fair value of BSGA’s ordinary shares on acquisition date | ​ | ​ | 26,075
Settlement of pre-existing debtor relationship with BSGA* | ​ | ​ | 2,607
Total fair value of consideration transferred | ​ | ​ | 28,682
Fair value of assets acquired and liabilities assumed: | ​ | ​ |
Cash and cash equivalents | ​ | ​ | 317
Prepayments and other assets | ​ | ​ | 48
Other payables and accruals | ​ | ​ | (4,834)
Total fair value of assets acquired and liabilities assumed | ​ | ​ | (4,469)
Excess of fair value of consideration transferred over fair value of assets acquired and liabilities assumed, recognized as listing fee | ​ | ​ | 33,151
* | Settlement of pre-existing debtor relationship with BSGA represents lending made to BSGA. See Note 10.

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