XML 36 R20.htm IDEA: XBRL DOCUMENT
v3.23.1

Account Payables and Accrued Expenses | 12 Months Ended
--- | ---
Dec. 31, 2022
Account Payables and Accrued Expenses |
Account Payables and Accrued Expenses | Note 14. Account Payables and Accrued Expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
As at December 31: |  | 2022 |  | 2021
Trade and account payables | ​ | $ | 5,225 | ​ | $ | 5,972
Deposit liabilities | ​ | ​ | 7,918 | ​ | ​ | 607
Interest payables | ​ |  | 494 | ​ |  | 482
Value-added, goods and services and other taxes (other than income taxes) | ​ | ​ | 1,372 | ​ | ​ | 1,550
Compensation | ​ | ​ | 151 | ​ | ​ | 272
Contract liabilities under contracts with customers | ​ | ​ | 1,776 | ​ | ​ | 1,864
Lease liabilities | ​ | ​ | 393 | ​ | ​ | 291
Provision for a financial loss | ​ | ​ | — | ​ | ​ | 283
Due to an affiliate (see Note 25) | ​ | ​ | 3,770 | ​ | ​ | 25
​ | ​ | $ | 21,099 | ​ | $ | 11,346
​ Trade payables arise from the Group’s day-to-day activities. The Group’s expenses for services and other operational expenses are included in account payables. Generally, these payables and accrual accounts do not bear interest and have a maturity of less than one year. Contract liabilities under contracts with customers ​ The movements of contract liabilities under contracts with customers for the years ended December 31, 2022 and 2021 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Balance, beginning of the year | ​ | $ | 1,864 | ​ | $ | 2,767
Considerations received | ​ | ​ | 598 | ​ | ​ | 614
Reclassification to profit or loss upon satisfaction of performance obligations | ​ |  | (546) | ​ |  | (1,517)
Balance, end of the year | ​ | $ | 1,916 | ​ | $ | 1,864
​ The Group expects to recognize the contract liabilities as revenue upon satisfaction of performance obligations in the following years: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Year 1 after the year-end (included in current liabilities) | ​ | $ | 1,776 | ​ | $ | 1,864
Year 2 after the year-end (included in non-current liabilities) | ​ | ​ | 140 | ​ |  | —
​ | ​ | $ | 1,916 | ​ | $ | 1,864
​ Lease liabilities ​ Future lease payments included in the measurement of the lease liabilities as at December 31, 2022 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Years ending December 31: |  | Principal |  | Interest |  | Total
2023 | ​ | ​ | 393 | ​ | ​ | 19 | ​ | ​ | 412
2024 | ​ | ​ | 313 | ​ | ​ | 4 | ​ | ​ | 317
​ | ​ | $ | 706 | ​ | $ | 23 | ​ | $ | 729
​ Note 14. Account Payables and Accrued Expenses (continued) As at December 31, 2022, the principal amounts of the lease liabilities were presented in the consolidated statement of financial position as follows: ​
​ | ​ | ​ | ​
Current liabilities |  | $ | 393
Non-current liabilities | ​ |  | 313
​ | ​ | $ | 706
​ As at December 31, 2022, the lease liabilities, which principally comprised office premises (see Note 11), have varying terms and are subject to the customary practices in the local regions. The Group expects to pay for these future lease payments from cash flow from operations. Management does not expect material exposure arising from variable lease payments, extension options and termination options, residual value guarantees and leases not yet commenced to which the Group is committed. ​ The Group recognized the following associated with its lease liabilities for the years ended December 31, 2022, 2021 and 2020: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 |  | 2021 |  | ​ | 2020
Interest expense | ​ | $ | 28 | ​ | $ | 42 | ​ | $ | 59
Expense relating to short-term leases with payments directly charged to profit or loss | ​ | ​ | 438 | ​ |  | 358 | ​ | ​ | 533
Expense relating to leases of low-value assets with payments directly charged to profit or loss | ​ | ​ | — | ​ |  | 115 | ​ | ​ | —
Expense relating to variable lease payments not included in the measurement of lease liabilities | ​ | ​ | — | ​ | ​ | — |  | ​ | —
Total cash outflows for leases | ​ | ​ | 816 | ​ |  | 939 | ​ | ​ | 1,043
Gain on COVID-19-related rent concessions | ​ | ​ | (47) | ​ | ​ | — | ​ | ​ | (6)
Depreciation charge for right-of-use assets (see Note 11) | ​ | ​ | 349 | ​ | ​ | 436 | ​ | ​ | 514
Carrying amount of right-of-use assets at the end of the reporting period (see Note 11) | ​ | ​ | 628 | ​ | ​ | 692 | ​ | ​ | 1,109
​

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

X
- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + 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
Name: | ifrs-full_DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration