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Material Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Material Accounting Policies [Abstract]

Schedule of New and Revised IFRSs

The Group has not applied the following new and revised IFRSs that have been issued but are not yet effective in the Consolidated Financial Statements.

				Effective for accounting year beginning on or after
Amendments to IAS 21		Lack of Exchangeability		January 1, 2025
Amendments to IFRS 9 and IFRS 7		Amendments to the Classification and Measurement of Financial Instruments		January 1, 2026
IFRS 18		Presentation and Disclosure in Financial Statements		January 1, 2027
IFRS 19		Subsidiaries without Public Accountability: Disclosures		January 1, 2027

Schedule of Principal Annual Rates of Property Plant and Equipment

Depreciation is calculated on the straight-line basis to write off the cost of each item of property, plant and equipment to its residual value over its estimated useful life. The principal annual rates used for this purpose are as follows:

Plant and machinery		10%
Office equipment		20%
Motor vehicles		19%
Electronic equipment		20% to 33%
Leasehold improvements		The shorter of remaining lease terms or estimated useful lives

Schedule of Estimated Useful Lives of the Right-of-use assets

Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease terms and the estimated useful lives of the assets as follows:

Offices		3 to 5 years
Office equipment		5 years