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DEFERRED TAX | 6 Months Ended
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Jun. 30, 2022
Disclosure Of Deferred Tax [Abstract] |
DEFERRED TAX | DEFERRED TAX Deferred tax assets and liabilities are offset when they relate to the same fiscal authority, and there is a legally enforceable right to offset current tax assets against current tax liabilities. Deferred tax assets and liabilities are presented on a gross basis in the consolidated statement of financial position for amounts attributable to different tax jurisdictions which cannot be offset. Deferred tax assets and liabilities are presented net on a consolidated basis within a tax jurisdiction when there is a legally enforceable right to fiscal consolidation. As at June 30, 2022 Deferred tax is presented on a gross basis in the consolidated statement of financial position. As at March 31, 2022 Deferred tax was presented on a net basis in the consolidated statement of financial position. The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position:
| As At June 30, |  | As At December 31,
| 2022 |  | 2021
Deferred tax asset to be recovered after more than 12 months | 6,104 |  |  | 7,028 |
Deferred tax liability to be paid after more than 12 months | (3,584) |  |  | — |
The change in deferred tax account is as follows:
| Six Months Ended June 30, 2022
Deferred tax , net at the beginning of the period | 7,028 |
Business combination (Note 4) | (4,008) |
Credited to the consolidated statement of comprehensive income | 17 |
Translation differences | (517) |
Deferred tax, net at the end of the period | 2,520 |
Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following:
| As At June 30, |  | As At December 31,
| 2022 |  | 2021
Intangible assets - deferred tax assets | 5,782 |  |  | 6,481 |
Intangible assets - deferred tax liability | (3,584) |  |  | — |
Trading losses and other allowances | 322 |  |  | 547 |
At June 30, 2022, the Group had unutilized trading losses and other allowances of $27,152 of which $20,439 were not recognized based on management’s performance projections for 2022 through 2026 and the related ability to utilize the tax losses resulting in a recognition of a deferred tax asset of $322. At June 30, 2022, the Group had unutilized capital allowances of $77,804 related to intangible assets, of which $31,823 were not recognized based on management’s performance projections for 2022 – 2026 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,782. At June 30, 2022, deferred tax liability amounted to $3,584 and related to intangible assets acquired as a part of RotoSports acquisition (Note 4). At December 31, 2021, the Group had unutilized trading losses and other allowances of $31,508 of which $20,576 were not recognized based on management’s performance projections for 2022 – 2026 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $547. At December 31, 2021, the Group had unutilized capital allowances of $93,409 related to intangible assets, a net increase of $28 million during the year as a result of a step up in the intangible assets' value after the public offering in July 2021. The balance of $41,554 was not recognized based on management’s performance projections for 2022 – 2026 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $6,481.

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- Definition Disclosure of deferred tax. + References No definition available. + Details
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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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