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LEASES (Q2) (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
LEASES    
Summary of combined statements of financial position relating to the right-of-use assets and lease liabilities

The unaudited condensed consolidated statements of financial position show the following amounts relating to the right-of-use assets and lease liabilities:

In thousands of USD
 ​ ​
At December 31,
2022
 ​ ​
At June 30,
2023
Right-of-use assets
​ ​
 
 ​ ​
 
- Land and buildings
 ​ ​
60,082
​ ​
59,754
Investment properties
​ ​
 
 ​ ​
 
- Leasehold land
 ​ ​
5,547
​ ​
5,372
In thousands of USD
 ​ ​
At December 31,
2022
 ​ ​
At June 30,
2023
Lease liabilities mature within 12 months
​ ​
4,973
 ​ ​
5,211
Lease liabilities mature over 12 months
 ​ ​
65,452
 ​ ​
65,454
Total lease liabilities*
 ​ ​
70,425
 ​ ​
70,665

*
Lease liabilities in amount of approximately US$4.7 million and US$4.6 million was related to the leasehold land included in the investment properties as of December 31, 2022 and June 30, 2023. See Note 14.

The consolidated statements of financial position show the following amounts relating to the right-of-use assets:

 
 ​ ​
At December 31,
In thousands of USD
 ​ ​
2021
 ​ ​
2022
Right-of-use assets
​ ​
 
 ​ ​
 
- Land and buildings
 ​ ​
58,941
​ ​
60,082
Investment properties
​ ​
 
 ​ ​
 
- Leasehold land
 ​ ​
—
 ​ ​
5,547

The consolidated statements of financial position show the following amounts relating to the lease liabilities:

 
 ​ ​
At December 31,
In thousands of USD
 ​ ​
2021
 ​ ​
2022
Lease liabilities mature within 12 months
 ​ ​
3,287
 ​ ​
4,973
Lease liabilities mature over 12 months
 ​ ​
59,681
 ​ ​
65,452
Total lease liabilities*
 ​ ​
62,968
 ​ ​
70,425

*
Lease liabilities in amount of approximately US$4.7 million was related to the leasehold land included in the investment properties. See Note 12.
Summary of Amounts recognized in profit or loss related to lease
 
 ​ ​
Periods ended June 30,
In thousands of USD
 ​ ​
2022
 ​ ​
2023
Depreciation expense of right-of-use assets
 ​ ​
2,411
​ ​
3,205
Interest expense
 ​ ​
1,132
​ ​
1,299
Expense relating to variable payment leases
 ​ ​
284
​ ​
193
Expense relating to short-term leases
 ​ ​
316
​ ​
159
Total
​ ​
4,143
​ ​
4,856
 
 ​ ​
Years ended December 31,
In thousands of USD
 ​ ​
2020
 ​ ​
2021
 ​ ​
2022
Depreciation expense of right-of-use assets*
 ​ ​
3,983
 ​ ​
4,636
 ​ ​
5,371
Gain on lease modification
 ​ ​
(6)
 ​ ​
(205)
 ​ ​
—
Interest expense*
 ​ ​
817
 ​ ​
1,217
 ​ ​
2,425
Expenses relating to variable payment leases
 ​ ​
—
 ​ ​
610
 ​ ​
639
Expenses relating to short-term leases
 ​ ​
372
 ​ ​
351
 ​ ​
527
Total
 ​ ​
5,166
 ​ ​
6,609
 ​ ​
8,962

*
Depreciation expense of right-of-use asset of approximately $0.2 million and interest expense of approximately $0.1 million was related to the leasehold land included in the investment properties. See Note 12.