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General and administrative expense and Termination benefits | 12 Months Ended
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Dec. 31, 2025
General and administrative expenses [Abstract] |
General and administrative expense and Termination benefits | 27 General and administrative expense and Termination benefits General and administrative expense General and administrative expense is comprised of the following:
|  | For the year ended December 31,
In thousands of USD |  | 2023 |  | 2024 |  | 2025
Staff Costs |  | 45,147 |  |  | 41,107 |  |  | 37,144 |
Occupancy Costs |  | 2,099 |  |  | 1,359 |  |  | 983 |
Professional fees |  | 11,278 |  |  | 10,206 |  |  | 11,503 |
Travel and entertainment |  | 2,172 |  |  | 2,290 |  |  | 1,987 |
Office and related expenses |  | 6,020 |  |  | 4,576 |  |  | 4,408 |
Bank fees & payment costs |  | 650 |  |  | 736 |  |  | 786 |
Bad debt expense |  | 212 |  |  | 989 |  |  | 467 |
Tax expense / (reversal) |  | (8,018) |  |  | (2,921) |  |  | (1,355) |
Provisions for liabilities and other charges |  | 1,745 |  |  | 300 |  |  | 171 |
Depreciation and amortization |  | 9,806 |  |  | 8,160 |  |  | 7,954 |
Other general and administrative expense |  | 3,314 |  |  | 3,124 |  |  | 2,070 |
General and administrative expense |  | 74,425 |  |  | 69,926 |  |  | 66,118 |
Staff costs expense includes share options and stock units granted to eligible employees of USD 4,743 thousand (2024: USD 6,541 thousand and 2023: USD 5,276 thousand). Tax expense / (reversal), refers to tax expense / (reversal) other than income tax and is comprised of the following:
|  | As of December 31,
In thousands of USD |  | 2023 |  | 2024 |  | 2025
Withholding taxes |  | (6,398) |  |  | (4,624) |  |  | (4,059) |
VAT |  | (2,999) |  |  | (1,446) |  |  | (101) |
Other taxes |  | 1,378 |  |  | 3,149 |  |  | 2,805 |
Total |  | (8,018) |  |  | (2,921) |  |  | (1,355) |
General and administrative expenses for the year includes a tax expense reversal of USD 6.5 million (2024: USD 9.9 million and 2023: USD 18.6 million) primarily resulting from the reversal of tax provisions following the resolution of tax audits in certain jurisdictions where the Group operates, which provided clarity on the tax treatment of intercompany transactions, contributing to reduced tax uncertainty for the Group's operations in the relevant markets. Further details are provided in Note 21. As of December 31, 2025 Other general and administrative expense includes USD 2,262 thousand (2024: USD 3,055 thousand and 2023: USD 3,192 thousand) for insurance premiums.

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