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Contract liabilities | 12 Months Ended
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Dec. 31, 2022
Contract liabilities [abstract] |
Contract liabilities |
21 | Contract liabilities
See accounting policy in note 36(C). Contract liabilities represents non-refundable consideration received from customers before the Group recognizes the related revenue. Such consideration is recognized as contract liabilities until the performance obligation is fulfilled or the likelihood of having to fulfil the performance obligation is remote and it is highly probable that a significant reversal of revenue will not occur.
|  | 2022 $ |  |  | 2021 $ |
Contract liabilities |  |  | 5,674,290 |  |  |  | 9,587,245 |
Movement in contract liabilities is as follows:
|  | 2022 $ |  |  | 2021 $ |
At January 1 |  |  | 9,587,245 |  |  |  | 7,054,586 |
Revenue recognised |  |  | (5,904,877 | ) |  |  | (3,204,988 | )
Additions from acquisition (note 3 3 (C)) |  |  | 416,307 |  |  |  | — |
Receipt from customers upon entering sales contracts |  |  | 1,575,615 |  |  |  | 5,737,647 |
At December 31 |  |  | 5,674,290 |  |  |  | 9,587,245 |
At December 31, 2022 and 2021, except for the amount of $2,500,370 and $5,915,231, respectively, which is expected to be recognized as revenue within one year, the remaining amount will be recognized as revenue when the performance obligations are fulfilled, which may be after one year from the end of the reporting period.

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- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS15_g105-109__IFRS15_g105-109_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFR15_g110-129_IFRS15_g110-129_TI -URIDate 2022-03-24 + Details
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