Apart from balances and transactions disclosed elsewhere in these consolidated financial statements, the Group has also entered into the following related party transactions under the normal course of the Group’s business:

(a)	Transactions with other related parties


	2022		2021		2020
	$		$		$
Sales to a shareholder		—		—		16,950
Purchase from a joint venture		—		53,981		21,119
Services provided by a company with control from a director of the Company		30,630		90,353		—
Legal and professional fee paid on behalf of related companies		—		9,060		—

(b)	Acquisition of a subsidiary

On July 1, 2021, Prenetics EMEA Limited, an indirectly wholly-owned subsidiary of the Company, entered into a share purchase agreement to

acquire 100% equity interest of DNAFit Africa (Pty) Limited from its sole shareholder, who is a staff of Prenetics EMEA Limited, at a cash consideration of ZAR1,000 (approximately equivalent to $65), resulting in a gain on bargain purchase of $117,238.

Upon the completion of the acquisition, DNAFit Africa (Pty) Limited becomes a direct wholly-owned subsidiary of the Prenetics EMEA Limited.

(c)	Key management personnel compensation

Key management personnel compensation comprised as following.


	2022 $		2021 $		2020 $
Directors’ fees		261,110		—		—
Salaries, wages and other benefits		24,549,012		2,281,701		2,206,494
Contributions to defined contribution retirement plan		17,538		15,643		4,615
Equity-settled share-based payment expenses (note)		30,284,686		21,500,167		913,111

		55,112,346		23,797,511		3,124,220

Note:

The balances are non-cash transactions for the reporting period. Details of the recognition and the fair value determination are included in note 29.