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Trade Receivables | 12 Months Ended
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Dec. 31, 2022
Trade Receivables. |
Trade Receivables | Note 7. Trade Receivables ​
​ | ​ | ​ | ​ | ​ | ​ | ​
As at December 31: |  | 2022 |  | 2021
Trade receivables, gross amount | ​ | $ | 3,845 | ​ | $ | 4,300
Less: Allowance for expected credit losses | ​ |  | (16) | ​ |  | (136)
Trade receivables, net amount | ​ | $ | 3,829 | ​ | $ | 4,164
​ All trade receivables comprise accounts from contracts with customers. As at December 31, 2022, the Group recognized a loss allowance of $16 (2021: $136) against its trade receivables. The movements in the loss allowance during the years ended December 31, 2022 and 2021 were as follows:
​ | ​ | ​ | ​
​ | ​ | Equal to lifetime expected credit Losses
​ | ​ | Financial assets that
​ | ​ | are credit-impaired
​ |  | at year-end
Loss allowance: as at January 1, 2021 | ​ | $ | 48
Additions for the year | ​ |  | 124
Charge-off for the year | ​ |  | (32)
Exchange effect | ​ |  | (4)
Loss allowance: as at December 31, 2021 | ​ | ​ | 136
Additions for the year | ​ | ​ | 2
Charge-off for the year | ​ | ​ | (121)
Exchange effect | ​ | ​ | (1)
Loss allowance: as at December 31, 2022 | ​ | $ | 16
​ Note 7. Trade Receivables (continued) In accordance with IFRS 9, management reviews the expected credit losses based upon, among other things, the credit-worthiness of the exposure, collateral and other risk mitigation instruments, and the nature of the underlying business transaction. For further discussions on credit risk, see Note 26.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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