XML 208 R198.htm IDEA: XBRL DOCUMENT 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.