Basis of measurement

12 Months Ended

Dec. 31, 2022

35	Basis of measurement

The consolidation financial statements have been prepared on the historical cost basis except for financial assets measured at FVPL, which are measured on an alternative basis on each reporting date.

preference share liabilities – conversion feature (see note 36(K)(ii));

convertible securities (see note 36(J)(iv));

financial assets at FVTPL (see note 36(J)); and

warrant liabilities (see note 36(J)).