XML 149 R139.htm IDEA: XBRL DOCUMENT
v3.23.3

TAXATION - Movements in the net deferred tax assets (Q2) (Details) - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Net deferred tax assets |  |  |  |  |
Balance at the beginning | $ (6,769) | $ (2,925) | $ (2,925) | $ 30,102 | $ 19,804
Recognized in profit or loss | 3,746 | (1,843) | (3,844) | (35,121) | 8,013
Balance at the end | (3,023) | (4,768) | (6,769) | (2,925) | 30,102
Tax losses carried forward |  |  |  |  |
Net deferred tax assets |  |  |  |  |
Balance at the beginning | 4,324 | 4,362 | 4,362 | 23,592 | 19,292
Recognized in profit or loss | (572) | (2,835) | (38) | (21,324) | 2,015
Balance at the end | 3,752 | 1,527 | 4,324 | 4,362 | 23,592
Share-based payments |  |  |  |  |
Net deferred tax assets |  |  |  |  |
Balance at the beginning | 2,672 |  |  |  |
Recognized in profit or loss | 403 | 2,111 | 2,672 |  |
Balance at the end | 3,075 | 2,111 | 2,672 |  |
Deferred revenue |  |  |  |  |
Net deferred tax assets |  |  |  |  |
Recognized in profit or loss | 1,796 |  |  |  |
Balance at the end | 1,796 |  |  |  |
Property, plant and equipment. |  |  |  |  |
Net deferred tax assets |  |  |  |  |
Balance at the beginning | (13,765) | (7,287) | (7,287) | 5,806 | (192)
Recognized in profit or loss |  | (1,119) | (6,478) | (13,093) | 5,998
Balance at the end |  | $ (8,406) | (13,765) | $ (7,287) | $ 5,806
Property, plant and equipment, intangible assets and right-of-use assets |  |  |  |  |
Net deferred tax assets |  |  |  |  |
Balance at the beginning | (13,765) |  |  |  |
Recognized in profit or loss | 2,119 |  |  |  |
Balance at the end | $ (11,646) |  | $ (13,765) |  |

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=btdr_ShareBasePaymentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=btdr_DeferredRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=btdr_PropertyPlantAndEquipmentIntangibleAssetsAndRightOfUseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |