XML 99 R89.htm IDEA: XBRL DOCUMENT
v3.23.3

INVESTMENT PROPERTIES (FY) (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
INVESTMENT PROPERTIES |  |
Schedule of investment properties | The details of investment properties are as follows:
In thousands of USD | ​ | ​ | Leasehold land | ​ | ​ | Building | ​ | ​ | Others | ​ | ​ | Total
Cost: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At January 1, 2023 | ​ | ​ | 5,746 | ​ | ​ | 30,679 | ​ | ​ | 394 | ​ | ​ | 36,819
Additions | ​ | ​ | 80 | ​ | ​ | 33 | ​ | ​ | 334 | ​ | ​ | 447
Exchange adjustments | ​ | ​ | (63) | ​ | ​ | (271) | ​ | ​ | (4) | ​ | ​ | (338)
At June 30, 2023 | ​ | ​ | 5,763 | ​ | ​ | 30,441 | ​ | ​ | 724 | ​ | ​ | 36,928
Accumulated depreciation: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At January 1, 2023 | ​ | ​ | (199) | ​ | ​ | (1,051) | ​ | ​ | (27) | ​ | ​ | (1,277)
Charge for the period | ​ | ​ | (195) | ​ | ​ | (1,050) | ​ | ​ | (35) | ​ | ​ | (1,280)
Exchange adjustments | ​ | ​ | 3 | ​ | ​ | 13 | ​ | ​ | — | ​ | ​ | 16
At June 30, 2023 | ​ | ​ | (391) | ​ | ​ | (2,088) | ​ | ​ | (62) | ​ | ​ | (2,541)
Net book value: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At June 30, 2023 | ​ | ​ | 5,372 | ​ | ​ | 28,353 | ​ | ​ | 662 | ​ | ​ | 34,387
| The detail of investment properties is as follows:
In thousands of USD | ​ | ​ | Leasehold land | ​ | ​ | Building | ​ | ​ | Others | ​ | ​ | Total
Cost: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At July 1, 2022* | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Acquisition of assets | ​ | ​ | 4,833 | ​ | ​ | 29,773 | ​ | ​ | 380 | ​ | ​ | 34,986
Additions | ​ | ​ | 730 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 730
Exchange adjustments | ​ | ​ | 183 | ​ | ​ | 906 | ​ | ​ | 14 | ​ | ​ | 1,103
At December 31, 2022 | ​ | ​ | 5,746 | ​ | ​ | 30,679 | ​ | ​ | 394 | ​ | ​ | 36,819
Accumulated depreciation: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At January 1, 2022 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Charge for the year | ​ | ​ | (192) | ​ | ​ | (1,019) | ​ | ​ | (26) | ​ | ​ | (1,237)
Exchange adjustments | ​ | ​ | (7) | ​ | ​ | (32) | ​ | ​ | (1) | ​ | ​ | (40)
At December 31, 2022 | ​ | ​ | (199) | ​ | ​ | (1,051) | ​ | ​ | (27) | ​ | ​ | (1,277)
Net book value: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
At December 31, 2022 | ​ | ​ | 5,547 | ​ | ​ | 29,628 | ​ | ​ | 367 | ​ | ​ | 35,542
* | The investment properties were acquired from the acquisition of AFH, which was closed on July 1, 2022. See Note 5
Schedule of maturity analysis of lease payments receivable under operating leases | The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
In thousands of USD | ​ | ​ | At June 30, 2023
2023 | ​ | ​ | 2,448
2024 | ​ | ​ | 4,534
2025 | ​ | ​ | 3,708
2026 | ​ | ​ | 2,915
2027 | ​ | ​ | 1,922
Thereafter | ​ | ​ | 4,786
Total | ​ | ​ | 20,313
| The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
In thousands of USD | ​ | ​ | At December 31, 2022
2023 | ​ | ​ | 3,600
2024 | ​ | ​ | 3,701
2025 | ​ | ​ | 3,229
2026 | ​ | ​ | 2,492
2027 | ​ | ​ | 1,855
Thereafter | ​ | ​ | 4,711
Total | ​ | ​ | 19,588

X
- Definition The disclosure of detailed information about investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 32A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_32A&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfInvestmentPropertyLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_97&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration