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v3.23.3

Leases - Right-of-Use Assets and Accumulated Depreciation (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | $ 6,720 |
Depreciation charge | $ (443) | $ (290) | (1,289) | $ (896)
Right-of-use asset, ending balance | 10,272 | 6,708 | 10,272 | 6,708
Cost |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | 9,445 | 9,139
Additions |  |  | 4,833 | 1,234
Lease termination |  |  | (56) |
Modification of lease terms |  |  | (948) |
Exchange difference |  |  | (23) | (911)
Right-of-use asset, ending balance | 13,251 | 9,462 | 13,251 | 9,462
Accumulated amortization |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | (2,725) | (1,975)
Lease termination |  |  | 34 |
Modification of lease terms |  |  | (997) |
Exchange difference |  |  | 4 | 117
Depreciation charge |  |  | (1,289) | (896)
Right-of-use asset, ending balance | (2,979) | (2,754) | (2,979) | (2,754)
Properties (Offices) |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, ending balance | 10,267 | 6,649 | 10,267 | 6,649
Properties (Offices) | Cost |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | 9,311 | 9,005
Additions |  |  | 4,833 | 1,234
Lease termination |  |  | 0 |
Modification of lease terms |  |  | (948) |
Exchange difference |  |  | (23) | (911)
Right-of-use asset, ending balance | 13,173 | 9,328 | 13,173 | 9,328
Properties (Offices) | Accumulated amortization |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | (2,642) | (1,925)
Lease termination |  |  | 0 |
Modification of lease terms |  |  | (997) |
Exchange difference |  |  | 4 | 117
Depreciation charge |  |  | (1,265) | (871)
Right-of-use asset, ending balance | (2,906) | (2,679) | (2,906) | (2,679)
Vehicles |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, ending balance | 5 | 59 | 5 | 59
Vehicles | Cost |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | 134 | 134
Additions |  |  | 0 | 0
Lease termination |  |  | (56) |
Modification of lease terms |  |  | 0 |
Exchange difference |  |  | 0 | 0
Right-of-use asset, ending balance | 78 | 134 | 78 | 134
Vehicles | Accumulated amortization |  |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |  |
Right-of-use asset, beginning balance |  |  | (83) | (50)
Lease termination |  |  | 34 |
Modification of lease terms |  |  | 0 |
Exchange difference |  |  | 0 | 0
Depreciation charge |  |  | (24) | (25)
Right-of-use asset, ending balance | $ (73) | $ (75) | $ (73) | $ (75)

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- Definition The amount of additions to right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_h&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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