XML 44 R22.htm IDEA: XBRL DOCUMENT
v3.25.4

Other Reserves | 12 Months Ended
--- | ---
Dec. 31, 2025
Disclosure of reserves within equity [abstract] |
Other Reserves | 16 Other Reserves
In thousands of USD |  | Share-based payment capital reserves |  | Exchange difference on net investment in foreign operations |  | Fair value reserve of financial assets at FVOCI |  | Currency translation adjustment |  | Total other reserves
As of January 01, 2023 |  | 184,046 |  | (347,945) |  |  | (9,613) |  | 336,686 |  | 163,174
Hyperinflation effect in comprehensive income |  | — |  | 290 |  | — |  | — |  |  | 290 |
Other comprehensive (loss) / income |  | — |  | (229,078) |  | 3,793 |  | 218,347 |  |  | (6,938) |
Total comprehensive loss for the period |  | — |  | (228,788) |  | 3,793 |  | 218,347 |  |  | (6,648) |
Share-based compensation |  | 5,344 |  | — |  | — |  | — |  | 5,344
Exercise of options |  | (1,141) |  |  | — |  |  | — |  | — |  | (1,141) |
As of December 31, 2023 |  | 188,249 |  | (576,733) |  | (5,820) |  | 555,033 |  |  | 160,729 |
Hyperinflation effect in comprehensive income |  | — |  | (17) |  |  | — |  | (13) |  | (30)
Other comprehensive (loss) / income |  | — |  | (207,325) |  |  | 3,737 |  | 219,534 |  | 15,946
Total comprehensive (loss) / income for the period |  | — |  | (207,342) |  |  | 3,737 |  | 219,521 |  | 15,916
Share-based compensation |  | 6,160 |  | — |  | — |  | — |  | 6,160
Exercise of options |  | (2,363) |  |  | — |  | — |  | — |  | (2,363) |
As of December 31, 2024 |  | 192,046 |  |  | (784,075) |  |  | (2,083) |  |  | 774,554 |  |  | 180,442
Hyperinflation effect in comprehensive income |  | — |  | (34) |  |  | — |  |  | — |  |  | (34) |
Other comprehensive (loss) / income |  | — |  | 92,539 |  |  | 2,083 |  |  | (97,529) |  |  | (2,907) |
Total comprehensive (loss) / income for the period |  | — |  | 92,505 |  | 2,083 |  | (97,529) |  | (2,941)
Share-based compensation |  | 4,082 |  | — |  | — |  | — |  | 4,082
Exercise of options |  | (3,063) |  |  | — |  | — |  | — |  | (3,063) |
As of December 31, 2025 |  | 193,065 |  | (691,570) |  | — |  | 677,025 |  | 178,520
The share-based compensation reserve represents the Group’s cumulative equity settled share option expense. The exchange difference on net investment in foreign operations represents the cumulative amount of the exchange differences related to foreign operations that are consolidated. The fair value reserve of financial assets at FVOCI represents the fair value changes on financial assets at fair value through other comprehensive income. The Currency translation adjustment reserve represents the cumulative exchange differences on the translation of the Group’s overseas subsidiaries into the Group’s presentation currency.

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 160 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_160_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_79_b&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfReservesWithinEquityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration