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Other financial liabilities | 6 Months Ended
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Jun. 30, 2023
Other financial liabilities. |
Other financial liabilities | 20.Other financial liabilities ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 30 June |  | 31 December |  | 1 January
US$ thousand | ​ | 2023 | ​ | 2022 | ​ | 2022
Current |  |  |  |  |  |
Contingent consideration |  | 80,010 |  | — |  | —
Deferred underwriting discount |  | 7,280 |  | 9,280 |  | —
Deferred liabilities |  | 2,437 |  | 7,239 |  | —
Financial liabilities arising from sale and leaseback transaction |  | 183 |  | — |  | —
​ |  | 89,910 |  | 16,519 |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current |  |  |  |  |  |
Contingent consideration |  | 135,320 |  | — |  | —
Redeemable Class A ordinary shares |  | — |  | 264,477 |  | 244,250
Deferred underwriting discount |  | — |  | — |  | 9,280
Financial liabilities arising from sale and leaseback transaction |  | 426 |  | — |  | —
​ |  | 135,746 |  | 264,477 |  | 253,530
​ |  | 225,656 |  | 280,996 |  | 253,530
​ Contingent consideration As part of the acquisition of CMPL, the Group recognised contingent consideration of $215,330 thousand, measured on a provisional basis (Refer Note 25 and Note 22). Deferred underwriting discount The underwriter for the 2021 IPO was paid a cash underwriting discount of two percent (2%) of the gross proceeds of the IPO (including the Over-Allotment Units), or $5,303 thousand. Additionally, the underwriter is entitled to a deferred underwriting discount of $7,280 thousand of the gross proceeds of the IPO (including the Over-Allotment Units) upon the completion of the Company’s initial Business Combination. Deferred liabilities Legal services agreements Legal services rendered by the Group’s external counsel is accrued on a quarterly basis but were deferred for settlement until the closing of the initial Business Combination. The accrued fees as of 30 June 2023 and 31 December 2022 were $1,000 thousand and $3,373 thousand, respectively. Upon closing of the transaction, the Company repaid Glencore $5,079 thousand in legal and accounting fees Glencore incurred on the Company’s behalf. ​ 20.Other financial liabilities (continued) Glencore deed of consent and side letter On 22 November 2022, the Company and MAC Australia entered into a Deed of Consent and Covenant (the “Deed of Consent and Covenant”) with Glencore to amend the Share Sale Agreement (the “Amendment”). Pursuant to the Amendment, the Company agreed to assume the costs related to the auditing fees associated with CMPL. The fees were paid by Glencore and reimbursed by the Company to Glencore upon the Closing of the initial Business Combination. The fees were expensed as incurred. The deferred fees payable to Glencore as of 30 June 2023 and 31 December 2022 were $nil and $2,995 thousand, respectively. Redeemable class A ordinary shares The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events, and as such, are classified as financial liabilities.

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