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Significant Contingent Liabilities and Unrecognized Contract Commitments | 6 Months Ended
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Jun. 30, 2024
Significant Contingent Liabilities and Unrecognized Contract Commitments [Abstract] |
Significant contingent liabilities and unrecognized contract commitments | 31. Significant contingent liabilities and unrecognized contract commitments
| a) | There’re no significant contingent liabilities incurred after the reporting period.
| b) | The significant unrecognized contract commitments are listed below:
| iv) | As of June 30, 2024 and December 31, 2023, the guaranteed notes secured for service project or warranty of NSGUARD Technology Inc. amounted to $55,359 and $58,702, respectively.
| v) | As of June 30, 2024, the banker’s letter of guarantee issued by the bank at the request of the Company amounted to $28,755,891.
| vi) | As of June 30, 2024 and December 31, 2023, the banker’s letter of guarantee issued by the bank at the request of Gorilla Technology Inc. amounted to $2,242,002 and $2,236,725, respectively.
| vii) | As of June 30, 2024 and December 31, 2023, the banker’s letter of guarantee issued by the bank at the request of NSGUARD Technology Inc. amounted to $381,297 and $1,069,169, respectively.
| viii) | As of December 31, 2023, there was a promissory note of $3,000,000 outstanding under the shareholder loan agreement with Asteria Corporation. The note and accrued interest repaid in April 2024.
Significant events after the reporting period None.

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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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- References No definition available. + Details
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