XML 61 R22.htm IDEA: XBRL DOCUMENT
v3.26.1

Other financial assets and liabilities | 12 Months Ended
--- | ---
Dec. 31, 2025
Other Financial Assets And Liabilities |
Other financial assets and liabilities |
13 | Other financial assets and liabilities
On February 21, 2025, Currenc Group Inc. has signed a Securities Loan Agreement with Nogle Ventures Limited (“Nogle”) and Opus Investments Pte. Limited (“Opus”), shareholders of Currenc.Under the agreement, Nogle and Opus agreed to lend out 200,0000 and 1,900,000 Currenc Group Inc.’s share to Currenc, for the purpose of providing financial resources to pursue a planned AI data centre project in Johor, Malaysia. The 2,100,000 loaned shares are being deployed by 500,000 shares for consultancy services and 1,600,000 shares to be sold on market for project funding. The Company will evaluate whether the transfer of 500,000 shares to Ms. Tang constitutes a share-based payment arrangement under ASC 718. The transaction was accounted for as a secured borrowing under ASC 860-30. The Company does not obtain effective control of the loaned shares and has an obligation to return equivalent shares to Nogle and Opus. The shares held by the Company are recorded as Other financial assets. The shares obligation owe to Nogle and Opus are recorded under Other financial liabilities. Both assets and liabilities are initially measures at fair value based on the closing market price of the shares at the grant date. The assets and liabilities will be remeasured at fair value at the balance sheet date. CURRENC GROUP INC. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Movement of other financial assets/(liabilities) during the period are as follows: Schedule of movement other financial assets and liabilities
|  | Other financial assets |  |  | Other financial liabilities |
|  | US$ |  |  | US$ |
Balance as at February 21, 2025 |  |  | 3,969,000 |  |  |  | (4,167,450 | )
Selling of shares for settlement of transaction fee |  |  | (343,198 | ) |  |  | - |
Fair value adjustment |  |  | (233,947 | ) |  |  | 220,500 |
Balance as at December 31, 2025 |  |  | 3,391,855 |  |  |  | (3,946,950 | )
The securities loan agreement has not been extended and expired on February 21, 2026.

X
- References No definition available. + Details
Name: | CURR_DisclosureOtherFinancialAssetsAndLiabilitiesAbstract
Namespace Prefix: | CURR_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Other financial assets and liabilities [Text Block] + References No definition available. + Details
Name: | CURR_OtherFinancialAssetsAndLiabilitiesTextBlock
Namespace Prefix: | CURR_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration