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v3.23.1

Accrued expenses and other liabilities | 12 Months Ended
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Dec. 31, 2022
Accrued expenses and other current liabilities |
Accrued expenses and other liabilities |
20 | Accrued expenses and other liabilities
See accounting policies in note 36(J).
|  | 2022 $ |  |  | 2021 $ |
Current |  |  |  |  |  |  |  |
Accrued staff costs |  |  | 1,405,316 |  |  |  | 1,763,099 |
Accrued expenses |  |  | 2,949,038 |  |  |  | 12,131,214 |
Accrued professional fee |  |  | 4,432,425 |  |  |  | 11,877,996 |
Value added tax payable |  |  | 58,093 |  |  |  | 1,893,190 |
Deposit liabilities |  |  | 328,559 |  |  |  | 2,690,842 |
Consideration payable in relation to the ACT Acquisition (note) |  |  | 958,224 |  |  |  | — |
Other payables and accruals |  |  | 5,479,766 |  |  |  | 5,923,957 |
|  |  | 15,611,421 |  |  |  | 36,280,298 |
Non-current |  |  |  |  |  |  |  |
Other non-current liabilities |  |  | 949,701 |  |  |  | — |
|  |  | 16,561,122 |  |  |  | 36,280,298 |
| Note: | The amount refers to the payable to one of the sell ers who is an independent third party according to the share purchase agreement as mentioned in note 33, which was fully settled in January 2023.
All of the accrued expenses and other current liabilities are expected to be settled within one year or repayable on demand.

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