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Capital Management | 6 Months Ended
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Jun. 30, 2024
Capital Management [Abstract] |
Capital management | 32. Capital management The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings (including ‘current and non-current borrowings’ as shown in the consolidated balance sheet) less cash and cash equivalents. Total capital is calculated as ‘equity’ as shown in the consolidated balance sheet plus net debt. The gearing ratios at June 30, 2024 and December 31, 2023 were as follows:
|  | June 30, 2024 |  |  | December 31, 2023 |
Total borrowings |  | $ | 20,514,895 |  |  | $ | 25,089,421 |
Less: Cash and cash equivalents |  |  | (11,218,496 | ) |  |  | (5,306,857 | )
Net debt |  |  | 9,296,397 |  |  |  | 19,782,564 |
Total equity |  | $ | 72,055,682 |  |  |  | 54,151,733 |
Total capital |  | $ | 81,352,081 |  |  | $ | 73,934,297 |
Gearing ratio |  |  | 11 | % |  |  | 27 | %

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- Definition The disclosure of the entity's financial risk management practices and policies. + 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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