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MATERIAL ACCOUNTING POLICY INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

MATERIAL ACCOUNTING POLICY INFORMATION

Schedule of operating subsidiaries and functional currency of operating subsidiary

​

​	​	​	​	​	​	​
​	​	Place of	​	​	​	​
​	​	incorporation	​	​	​	Functional
​		/ operation		Principal activity		currency
Bragg Gaming Group - Group Services Ltd.	​	United Kingdom	​	Corporate activities	​	GBP
Bragg Gaming Group - Parent Services Ltd.	​	United Kingdom	​	Corporate activities	​	GBP
Oryx Gaming International LLC	​	United States	​	Gaming solution provider	​	EUR
Oryx Gaming Ltd.	​	Malta	​	Gaming solution provider	​	EUR
Oryx Marketing Poslovne Storitve D.o.o.	​	Slovenia	​	Marketing	​	EUR
Oryx Podpora D.o.o.	​	Slovenia	​	B2B support services	​	EUR
Oryx Razyojne-Storitve D.o.o.	​	Slovenia	​	Gaming solution developer	​	EUR
Oryx Sales Distribution Ltd.	​	Cyprus	​	Distribution	​	EUR
Poynt Inc.	​	Canada	​	Inactive company	​	CAD
Spin Games India Private Limited	​	India	​	Gaming solution developer	​	USD
Spin Games LLC	​	United States	​	Gaming solution provider	​	USD
Wild Streak LLC	​	United States	​	Content creation studio	​	USD
Bragg (Gibraltar) Limited	​	Gibraltar	​	Distribution	​	EUR
Bragg Isle of Man Limited	​	Isle of Man	​	Distribution	​	GBP
Bragg Gaming Solutions International	​	Israel	​	Corporate activities	​	ILS

Schedule of intangible assets useful life

​

​	​	​
Intellectual property identified upon business combination		5 - 10 years
Intellectual property acquired from third-parties	​	3 years
Customer relationships	​	5 - 10 years
Brands	​	2.25 - 3 years
Deferred development costs	​	3 years
Trademarks and patents	​	3 - 15 years
Software	​	3 years
Game certifications	​	3 years

Schedule of classification and measurement of company's financial assets and liabilities

​

​	​	​
Asset / Liability		Classification / Measurement
Cash and cash equivalents	​	FVTPL
Trade and other receivables	​	Amortized cost
Trade payables and other liabilities	​	Amortized cost
Deferred consideration	​	FVTPL
Loans payable	​	Amortized cost
Derivative liability	​	FVTPL
Convertible debt	​	Amortized cost
Lease obligations on right of use assets	​	Amortized cost
Other non-current liabilities	​	FVTPL / FVOCI

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