XML 49 R30.htm IDEA: XBRL DOCUMENT
v3.23.2

Share capital and reserves | 12 Months Ended
--- | ---
Dec. 31, 2022
Share capital and reserves |
Share capital and reserves | 25. Share capital and reserves Nature and purpose of reserves Additional paid-in capital The additional paid-in capital is used to recognize equity contributions from shareholders due to Transaction and Lightmap Ltd put option, see Note 15 for further details. Share-based payments The share-based payments reserve is used to recognize the cost of equity-settled share-based payments provided to employees, including key management personnel and one service provider performing similar functions, as part of their remuneration, see Note 30 for further details of these plans. Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations into the presentation currency of these consolidated financial statement as well as revaluation of goodwill as at the reporting date, see consolidated statement of changes in equity. Share capital Share capital as at December 31, 2022 and 2021 consisted from the following: ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2021 | ​ | 2021
​ | ​ | Number of shares | ​ | US$
​ | ​ | ​ | ​ | ​
Ordinary shares of $0 each | ​ | 196,523,101 | ​ | —
​ |  | 196,523,101 |  | —
Issued and fully paid |  |  |  |
Balance at January 1, 2021 |  | 20,000 |  | 26,659
Balance at December 31, 2021 |  | 196,523,101 |  | —
​
​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2022
​ | ​ | Number of shares | ​ | US$
​ | ​ | ​ | ​ | ​
Ordinary shares of $0 each | ​ | 197,092,402 | ​ | —
​ | ​ | 197,092,402 |  | —
Issued and fully paid |  | ​ | ​ | ​
Balance at January 1, 2022 |  | 196,523,101 |  | —
Balance at December 31, 2022 |  | 197,092,402 |  | —
​ Each issued and outstanding share in the Company was automatically and without any action on the part of the holder thereof, cancelled in exchange for the right to receive one ordinary share of no par value in GDEV Inc. as a result of the Transaction (see Note 30). On August 26, 2021 immediately subsequent to the consummation of the Transaction, there were 196,523,101 GDEV Inc. ordinary shares outstanding. Dividends The following dividends were declared and paid by Nexters Global Ltd prior to the Transaction: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
Dividends unpaid as at January 1 | ​ | — | ​ | 2,592 | ​ | 84
Dividends declared for year, per share US$ 4,800 (2020: 2,681, 2019: 210) |  | — |  | 96,000 |  | 53,614
Dividends paid |  | — |  | (98,562) |  | (51,683)
Effect of foreign exchange rates |  | — |  | (30) |  | 577
Dividends unpaid as at December 31 |  | — |  | — |  | 2,592
​ The Cypriot law requires companies established under the laws of Cyprus to pay dividends out of available distributable profits. Profits in the legal sense are construed on principles different from IFRS. Management of Nexters Global Ltd determined the amount of the distributable profits of Nexters Global Ltd as at the dates of dividends declaration in accordance with the applicable law, ensuring the availability of funds for covering all potential and contingent liabilities and taking into account that deferred revenue, appearing on the balance sheet as a liability does not constitute liability in the legal sense but it is in essence a postponement in the recognition of revenue.

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

X
- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration