XML 115 R92.htm IDEA: XBRL DOCUMENT
v3.23.1

Property, plant and equipment (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | $ 13,037,192 |  |
Charge for the year | 3,899,721 | $ 2,745,549 | $ 708,637
Property, plant and equipment at end of period | 13,102,546 | 13,037,192 |
Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 20,409,341 | 9,503,113 |
Additions | 5,781,689 | 13,917,067 |
Additions from acquisition (note 33(C)) | 14,632,568 | 70,192 |
Disposals | (509,459) | (936,833) |
Exchange differences | (517,353) | 154,856 |
Written off | (1,642,971) | (2,299,054) |
Property, plant and equipment at end of period | (38,153,815) | 20,409,341 | 9,503,113
Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (7,372,149) | (4,809,795) |
Additions from acquisition (note 33(C)) | 8,983,386 |  |
Charge for the year | 5,986,888 | 4,288,115 |
Written back on disposal | (386,545) | (223,349) |
Exchange differences | 22,526 | 147,132 |
Written off | (1,374,745) | (1,649,544) |
Impairment loss (note 8(c)) | 4,447,610 |  |
Property, plant and equipment at end of period | 25,051,269 | (7,372,149) | (4,809,795)
Right-of-use assets |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 5,314,425 |  |
Property, plant and equipment at end of period | 5,751,118 | 5,314,425 |
Right-of-use assets | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 8,833,201 | 3,401,069 |
Additions | 833,538 | 5,370,122 |
Additions from acquisition (note 33(C)) | 4,623,601 |  |
Disposals |  | (137,959) |
Exchange differences | (180,180) | 199,969 |
Written off | (40,080) |  |
Property, plant and equipment at end of period | (14,070,080) | 8,833,201 | 3,401,069
Right-of-use assets | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (3,518,776) | (1,857,471) |
Additions from acquisition (note 33(C)) | 2,720,997 |  |
Charge for the year | 2,087,167 | 1,542,566 |
Written back on disposal |  | (137,959) |
Exchange differences | 26,090 | 256,698 |
Written off | (34,068) |  |
Property, plant and equipment at end of period | 8,318,962 | (3,518,776) | (1,857,471)
Leasehold improvements |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 2,439,265 |  |
Property, plant and equipment at end of period | 2,479,519 | 2,439,265 |
Leasehold improvements | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 3,898,422 | 1,205,969 |
Additions | 598,672 | 2,702,786 |
Additions from acquisition (note 33(C)) | 3,102,189 |  |
Disposals | (30,492) |  |
Exchange differences | (92,424) | (10,333) |
Property, plant and equipment at end of period | (7,476,367) | 3,898,422 | 1,205,969
Leasehold improvements | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (1,459,157) | (769,573) |
Additions from acquisition (note 33(C)) | 2,199,166 |  |
Charge for the year | 1,088,119 | 693,032 |
Written back on disposal | (24,776) | 0 |
Exchange differences | (21,879) | (3,448) |
Impairment loss (note 8(c)) | 297,061 |  |
Property, plant and equipment at end of period | 4,996,848 | (1,459,157) | (769,573)
Fixtures and furniture |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 22,048 |  |
Property, plant and equipment at end of period | 14,494 | 22,048 |
Fixtures and furniture | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 39,974 | 98,033 |
Additions | 569 | 23,885 |
Additions from acquisition (note 33(C)) |  | 26,511 |
Exchange differences | (3,669) | (6,354) |
Written off |  | (102,101) |
Property, plant and equipment at end of period | (36,874) | 39,974 | 98,033
Fixtures and furniture | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (17,926) | (70,865) |
Charge for the year | 10,582 | 25,697 |
Exchange differences | (6,128) | 5,414 |
Written off |  | (84,050) |
Property, plant and equipment at end of period | 22,380 | (17,926) | (70,865)
Office and lab equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 3,651,416 |  |
Property, plant and equipment at end of period | 4,511,195 | 3,651,416 |
Office and lab equipment | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 5,582,338 | 4,026,763 |
Additions | 4,160,369 | 3,834,862 |
Additions from acquisition (note 33(C)) | 6,898,517 | 8,912 |
Disposals | (357,127) | (702,458) |
Exchange differences | (158,913) | (15,493) |
Written off | (438,530) | (1,570,248) |
Property, plant and equipment at end of period | (15,686,654) | 5,582,338 | 4,026,763
Office and lab equipment | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (1,930,922) | (1,737,854) |
Additions from acquisition (note 33(C)) | 4,058,977 |  |
Charge for the year | 2,287,110 | 1,544,258 |
Written back on disposal | (285,044) | (39,020) |
Exchange differences | 51,607 | (115,726) |
Written off | (176,672) | (1,196,444) |
Impairment loss (note 8(c)) | 3,308,559 |  |
Property, plant and equipment at end of period | 11,175,459 | (1,930,922) | (1,737,854)
Computer equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 287,059 |  |
Property, plant and equipment at end of period | 197,437 | 287,059 |
Computer equipment | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 439,543 | 587,652 |
Additions | 188,541 | 406,613 |
Additions from acquisition (note 33(C)) |  | 34,769 |
Disposals | (65,993) | (56,005) |
Exchange differences | (37,044) | (9,116) |
Written off | (6,320) | (524,370) |
Property, plant and equipment at end of period | (518,727) | 439,543 | 587,652
Computer equipment | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (152,484) | (364,695) |
Charge for the year | 127,052 | 182,186 |
Written back on disposal | (41,151) | (39,635) |
Exchange differences | (13,907) | 5,494 |
Written off | (5,964) | (360,256) |
Impairment loss (note 8(c)) | 102,776 |  |
Property, plant and equipment at end of period | 321,290 | (152,484) | (364,695)
Motor vehicles |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 329,538 |  |
Property, plant and equipment at end of period | 148,783 | 329,538 |
Motor vehicles | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 453,182 | 183,627 |
Additions |  | 316,462 |
Additions from acquisition (note 33(C)) | 8,261 |  |
Disposals | (55,847) | (40,411) |
Exchange differences | (40,483) | (3,817) |
Written off |  | (2,679) |
Property, plant and equipment at end of period | (365,113) | 453,182 | 183,627
Motor vehicles | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (123,644) | 9,337 |
Additions from acquisition (note 33(C)) | 4,246 |  |
Charge for the year | 136,524 | 123,192 |
Written back on disposal | (35,574) | (6,735) |
Exchange differences | (12,510) | (1,300) |
Written off |  | (850) |
Property, plant and equipment at end of period | 216,330 | (123,644) | $ 9,337
Manufacturing equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 993,441 |  |
Property, plant and equipment at end of period |  | 993,441 |
Manufacturing equipment | Acquisition and manufacturing costs |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | 1,162,681 |  |
Additions |  | 1,262,337 |
Exchange differences | (4,640) |  |
Written off | (1,158,041) | (99,656) |
Property, plant and equipment at end of period |  | 1,162,681 |
Manufacturing equipment | Accumulated depreciation and impairment loss |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Property, plant and equipment at beginning of period | (169,240) |  |
Charge for the year | 250,334 | 177,184 |
Exchange differences | (747) |  |
Written off | (1,158,041) | (7,944) |
Impairment loss (note 8(c)) | $ 739,214 |  |
Property, plant and equipment at end of period |  | $ (169,240) |

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The increase in property, plant and equipment resulting from disposals written back. + References No definition available. + Details
Name: | pre_WrittenBackOfDisposalsPropertyPlantAndEquipment
Namespace Prefix: | pre_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_MotorVehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=pre_ManufacturingEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |