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Trade and other receivables and deferred expenses | 12 Months Ended
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Dec. 31, 2022
Trade and other receivables [abstract] |
Trade and other receivables and deferred expenses |
17 | Trade and other receivables and deferred expenses
See accounting policies in notes 36(J)(i)-(ii) and (L)(i).
|  | 2022 $ |  |  | 2021 $ |
Current |  |  |  |  |  |  |  |
Trade receivables, net of loss allowance |  |  | 41,691,913 |  |  |  | 47,041,538 |
Deposits, prepayments and other receivables |  |  |  |  |  |  |  |
- deposit s |  |  | 1,119,968 |  |  |  | 955,854 |
- prepayments |  |  | 4,965,101 |  |  |  | 6,450,343 |
- other receivables |  |  | 804,045 |  |  |  | 411,559 |
|  |  | 6,889,114 |  |  |  | 7,817,756 |
Deferred expenses (note ) |  |  | 4,577,255 |  |  |  | — |
|  |  | 53,158,282 |  |  |  | 54,859,294 |
Non-current |  |  |  |  |  |  |  |
Deferred expenses (note) |  |  | 6,307,834 |  |  |  | — |
|  |  | 59,466,116 |  |  |  | 54,859,294 |
| Note: | Deferred expenses represent the advanced bonus payment to a director and certain employees for retention purpose. The balances are amortized over the period as stated in the employment agreements and recognized as an expense when the Group consumes the benefit arising from the services provided by the director and those employees in exchange for employee benefits. The amounts expected to be amortized within one year are recognized under current assets.
All trade receivables, deposits, prepayments and other receivables are expected to be recovered or recognized as expense within one year . Trade receivables are due within 30 to 60 days from the date of billing. Information about the Group’s exposure to credit and market risks, and impairment losses for trade receivables is included in note 31(C).

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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