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Finance income and expense | 9 Months Ended
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Sep. 30, 2024
Finance income and expense [Abstract] |
Finance income and expense |
4. | Finance income and expense
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |
Finance income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income on cash, cash equivalents and other financial assets |  |  | 567 |  |  |  | 141 |  |  |  | 1,647 |  |  |  | 141 |
Gain on cash equivalents and other financial assets at fair value through profit and loss (“FVTPL”) |  |  | 1,097 |  |  |  | 1,257 |  |  |  | 3,235 |  |  |  | 2,811 |
Interest income under effective interest rate method at fair value through other comprehensive income (“FVOCI”) |  |  | 871 |  |  |  | 1,040 |  |  |  | 2,878 |  |  |  | 3,097 |
Finance income |  |  | 2,535 |  |  |  | 2,438 |  |  |  | 7,760 |  |  |  | 6,049 |
Finance expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance expense on investments |  |  | (169 | ) |  |  | (168 | ) |  |  | (500 | ) |  |  | (484 | )
Finance expense on lease liability |  |  | (12 | ) |  |  | (16 | ) |  |  | (38 | ) |  |  | (50 | )
Finance expense |  |  | (181 | ) |  |  | (184 | ) |  |  | (538 | ) |  |  | (534 | )

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- References No definition available. + Details
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- Definition The disclosure of finance income (cost). [Refer: Finance income (cost)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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