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FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS (Q2) (Tables) | 6 Months Ended | 12 Months Ended
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Jun. 30, 2023 | Dec. 31, 2022
FINANCIAL RISK MANAGEMENT AND FAIR VALUES OF FINANCIAL INSTRUMENTS |  |
Summary of maturity profile of the Group's financial liabilities based on contractual undiscounted payments | The following is the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments:
| ​ | ​ | At December 31, 2022
In thousands of USD | ​ | ​ | Within 1 year or on demand | ​ | ​ | More than 1 year but less than 2 years | ​ | ​ | More than 2 years but less than 5 years | ​ | ​ | More than 5 years | ​ | ​ | Total | ​ | ​ | Carrying amount at December 31
Trade payables | ​ | ​ | 15,768 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 15,768 | ​ | ​ | 15,768
Other payables and accruals | ​ | ​ | 22,176 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,176 | ​ | ​ | 22,176
Amounts due to a related party | ​ | ​ | 316 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 316 | ​ | ​ | 316
Borrowings | ​ | ​ | 29,805 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 29,805 | ​ | ​ | 29,805
Lease liabilities | ​ | ​ | 7,471 | ​ | ​ | 6,967 | ​ | ​ | 20,290 | ​ | ​ | 53,347 | ​ | ​ | 88,075 | ​ | ​ | 70,425
| ​ | ​ | 75,536 | ​ | ​ | 6,967 | ​ | ​ | 20,290 | ​ | ​ | 53,347 | ​ | ​ | 156,140 | ​ | ​ | 138,490
| ​ | ​ | At June 30, 2023
In thousands of USD | ​ | ​ | Within 1 year or on demand | ​ | ​ | More than 1 year but less than 2 years | ​ | ​ | More than 2 years but less than 5 years | ​ | ​ | More than 5 years | ​ | ​ | Total | ​ | ​ | Carrying amount at June 30
Trade payables | ​ | ​ | 16,483 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 16,483 | ​ | ​ | 16,483
Other payables and accruals | ​ | ​ | 29,913 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 29,913 | ​ | ​ | 29,913
Amounts due to a related party | ​ | ​ | 127 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 127 | ​ | ​ | 127
Borrowings | ​ | ​ | 29,988 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 29,988 | ​ | ​ | 29,988
Lease liabilities | ​ | ​ | 7,655 | ​ | ​ | 7,351 | ​ | ​ | 20,490 | ​ | ​ | 51,569 | ​ | ​ | 87,065 | ​ | ​ | 70,665
| ​ | ​ | 84,166 | ​ | ​ | 7,351 | ​ | ​ | 20,490 | ​ | ​ | 51,569 | ​ | ​ | 163,576 | ​ | ​ | 147,176
| The following is the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments:
| ​ | ​ | At December 31, 2021
In thousands of USD | ​ | ​ | Within 1 year or on-demand | ​ | ​ | More than 1 year but less than 2 years | ​ | ​ | More than 2 years but less than 5 years | ​ | ​ | More than 5 years | ​ | ​ | Total | ​ | ​ | Carrying amount at December 31
Trade payables | ​ | ​ | 17,740 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 17,740 | ​ | ​ | 17,740
Other payables and accruals | ​ | ​ | 17,258 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 17,258 | ​ | ​ | 17,258
Amount due to a related party | ​ | ​ | 19 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 19 | ​ | ​ | 19
Borrowings | ​ | ​ | — | ​ | ​ | 29,460 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 29,460 | ​ | ​ | 29,460
Lease liabilities | ​ | ​ | 5,489 | ​ | ​ | 5,516 | ​ | ​ | 16,275 | ​ | ​ | 53,254 | ​ | ​ | 80,534 | ​ | ​ | 62,968
| ​ | ​ | 40,506 | ​ | ​ | 34,976 | ​ | ​ | 16,275 | ​ | ​ | 53,254 | ​ | ​ | 145,011 | ​ | ​ | 127,445
| ​ | ​ | At December 31, 2022
In thousands of USD | ​ | ​ | Within 1 year or on-demand | ​ | ​ | More than 1 year but less than 2 years | ​ | ​ | More than 2 years but less than 5 years | ​ | ​ | More than 5 years | ​ | ​ | Total | ​ | ​ | Carrying amount at December 31
Trade payables | ​ | ​ | 15,768 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 15,768 | ​ | ​ | 15,768
Other payables and accruals | ​ | ​ | 22,176 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,176 | ​ | ​ | 22,176
Amount due to a related party | ​ | ​ | 316 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 316 | ​ | ​ | 316
Borrowings | ​ | ​ | 29,805 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 29,805 | ​ | ​ | 29,805
Lease liabilities | ​ | ​ | 7,471 | ​ | ​ | 6,967 | ​ | ​ | 20,290 | ​ | ​ | 53,347 | ​ | ​ | 88,075 | ​ | ​ | 70,425
| ​ | ​ | 75,536 | ​ | ​ | 6,967 | ​ | ​ | 20,290 | ​ | ​ | 53,347 | ​ | ​ | 156,140 | ​ | ​ | 138,490
Summary of fair value measurement hierarchy for the Group's financial instruments | The fair value measurement hierarchy for the Group’s financial instruments measured at fair value is as follows:
In thousands of USD | ​ | ​ | Valuation technique(s) and key input | ​ | ​ | December 31, 2022 | ​ | ​ | Level 1 | ​ | ​ | Level 2 | ​ | ​ | Level 3
USDC | ​ | ​ | Quoted price | ​ | ​ | 89 | ​ | ​ | 89 | ​ | ​ | — | ​ | ​ | —
Investment A, B and D in unlisted equity instruments | ​ | ​ | Net asset value | ​ | ​ | 18,348 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18,348
Investment C and E in unlisted equity instruments | ​ | ​ | Recent transaction price | ​ | ​ | 11,500 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 11,500
Investment in unlisted debt instruments | ​ | ​ | Net asset value | ​ | ​ | 31,111 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 31,111
In thousands of USD | ​ | ​ | Valuation technique(s) and key input | ​ | ​ | June 30, 2023 | ​ | ​ | Level 1 | ​ | ​ | Level 2 | ​ | ​ | Level 3
USDC | ​ | ​ | Quoted price | ​ | ​ | 150 | ​ | ​ | 150 | ​ | ​ | — | ​ | ​ | —
Investment A, B and D in unlisted equity instruments | ​ | ​ | Net asset value | ​ | ​ | 20,586 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 20,586
Investment E and F in unlisted equity instruments | ​ | ​ | Recent transaction price | ​ | ​ | 1,900 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,900
Investment C in unlisted equity instruments | ​ | ​ | Multiple and calibration | ​ | ​ | 10,000 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 10,000
Investment in unlisted debt instruments | ​ | ​ | Net asset value | ​ | ​ | 1,000 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,000
In thousands of USD | ​ | ​ | Valuation technique(s) and key input | ​ | ​ | December 31, 2021 | ​ | ​ | Level 1 | ​ | ​ | Level 2 | ​ | ​ | Level 3
USDC | ​ | ​ | Quoted price | ​ | ​ | 99 | ​ | ​ | 99 | ​ | ​ | — | ​ | ​ | —
Investments A and B in unlisted equity instruments | ​ | ​ | Recent transaction price | ​ | ​ | 1,250 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,250
In thousands of USD | ​ | ​ | Valuation technique(s) and key input | ​ | ​ | December 31, 2022 | ​ | ​ | Level 1 | ​ | ​ | Level 2 | ​ | ​ | Level 3
USDC | ​ | ​ | Quoted price | ​ | ​ | 89 | ​ | ​ | 89 | ​ | ​ | — | ​ | ​ | —
Investments A, B and D in unlisted equity instruments | ​ | ​ | Net asset value | ​ | ​ | 18,348 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18,348
In thousands of USD | ​ | ​ | Valuation technique(s) and key input | ​ | ​ | December 31, 2022 | ​ | ​ | Level 1 | ​ | ​ | Level 2 | ​ | ​ | Level 3
Investments C and E in unlisted equity instruments | ​ | ​ | Recent transaction price | ​ | ​ | 11,500 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 11,500
Investment in unlisted debt instrument | ​ | ​ | Net asset value | ​ | ​ | 31,111 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 31,111
Summary of fair value measurement of assets | During the period ended June 30, 2022 and 2023, there was no transfer between levels. Transfers between levels of the fair value hierarchy, if any, are deemed to occur at the end of each reporting period.
| ​ | ​ | Periods ended June 30,
In thousands of USD | ​ | ​ | 2022 | ​ | ​ | 2023
Unlisted equity instruments at fair value through profit or loss measured using significant unobservable inputs: | ​ | ​ |  | ​ | ​ |
At January 1, | ​ | ​ | 1,250 | ​ | ​ | 60,959
Additions | ​ | ​ | 10,750 | ​ | ​ | 1,400
Disposals | ​ | ​ | — | ​ | ​ | (31,111)
Net fair value changes recognized in profit or loss | ​ | ​ | — | ​ | ​ | 2,238
At June 30, | ​ | ​ | 12,000 | ​ | ​ | 33,486
| ​ | ​ | Years ended December 31,
In thousands of USD | ​ | ​ | 2021 | ​ | ​ | 2022
Unlisted equity instruments and debt instrument at fair value through profit or loss measured using significant unobservable inputs: | ​ | ​ |  | ​ | ​ |
At January 1, | ​ | ​ | — | ​ | ​ | 1,250
Additions | ​ | ​ | 1,250 | ​ | ​ | 61,550
Disposals | ​ | ​ | — | ​ | ​ | (1,213)
Net gain on disposal of financial assets at fair value through profit or loss | ​ | ​ | — | ​ | ​ | 213
Net fair value changes recognized in profit or loss | ​ | ​ | — | ​ | ​ | (841)
At December 31, | ​ | ​ | 1,250 | ​ | ​ | 60,959

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