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Administrative expenses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Expense by nature |  |  |  |
Impairment of withholding tax receivables | $ 21,855 | $ 10,508 | $ 32,827 | $ 35,112
Share-based payment expense | 1,813 | 2,654 | 9,879 | 9,571
Business combination costs | 578 | 161 | 958 | 1,647
Impairment of Goodwill |  |  | 87,894 |
Impairment of other fixed assets |  |  | 31 |
Net gain on disposal of property, plant and equipment | (1,270) | (386) | (3,562) | (952)
Other | 1,783 | 3,211 | $ 8,175 | 8,059
Cash flow projection period for assessment of withholding tax asset recoverability |  |  | 5 years |
Administrative expense |  |  |  |
Expense by nature |  |  |  |
Staff costs | 38,517 | 38,210 | $ 104,135 | 114,765
Impairment of withholding tax receivables | 21,855 | 10,508 | 32,827 | 35,112
Professional fees | 10,971 | 14,231 | 38,065 | 43,634
Facilities, short term rental and upkeep | 7,089 | 8,822 | 23,629 | 30,010
Amortization | 4,113 | 1,429 | 6,241 | 4,225
Key management compensation | 3,864 | 4,674 | 13,703 | 12,914
Depreciation | 2,608 | 2,744 | 8,025 | 8,501
Travel costs | 2,410 | 3,640 | 8,408 | 10,318
Share-based payment expense | 1,813 | 2,654 | 9,879 | 9,571
Business combination costs | 578 | 161 | 958 | 1,647
Operating taxes | 406 | 266 | 1,075 | 382
Impairment of Goodwill |  |  | 87,894 |
Impairment of other fixed assets |  |  | 31 |
Net gain on disposal of property, plant and equipment | (1,270) | (386) | (3,562) | (952)
Other | 4,145 | 6,882 | 16,250 | 21,750
Total | $ 97,099 | $ 93,835 | $ 347,558 | $ 291,877

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- Definition The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_m&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 98 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_98_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of fees paid or payable for professional services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tax expense exclusive of income tax expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
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