Accrued expenses and other liabilities

12 Months Ended

Dec. 31, 2022

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.