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v3.23.3

TAXATION - Movements in the net deferred tax assets (FY) (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
Charged to invested capital | [1] |  |  |  | 2,094 | 2,285
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
Charged to invested capital | [1] |  |  |  | 2,094 | 2,285
Balance at the end |  | 3,752 | 1,527 | 4,324 | 4,362 | 23,592
Accrued expenses |  |  |  |  |  |
Net deferred tax assets |  |  |  |  |  |
Balance at the beginning |  |  |  |  | 704 | 704
Recognized in profit or loss |  |  |  |  | (704) |
Balance at the end |  |  |  |  |  | 704
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
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 |  |
[1] | Deferred tax assets charged to invested capital is due to the Group recognizing deferred tax assets related to tax losses carried forward based on the tax losses available to the individual legal entities within the Group during the Carve-out Period, which creates differences between the income tax benefit or expense determined based on the operation results of the Bitdeer Business.

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- 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
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- 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
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