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Cash and Cash Equivalents and Pledged Bank Deposits | 12 Months Ended
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Dec. 31, 2023
Cash and Cash Equivalents and Pledged Bank Deposits [Abstract] |
CASH AND CASH EQUIVALENTS AND PLEDGED BANK DEPOSITS |
| 17. | CASH AND CASH EQUIVALENTS AND PLEDGED BANK DEPOSITS
|  | 2023 |  |  | 2022 |
|  | US$ |  |  | US$ |
Cash and bank balances |  |  | 14,152,465 |  |  |  | 24,077,695 |
Time deposits |  |  | 54,677,296 |  |  |  | 195,883 |
|  |  | 68,829,761 |  |  |  | 24,273,578 |
Less: Pledged bank deposits |  |  | (188,745 | ) |  |  | (195,883 | )
Cash and cash equivalents |  |  | 68,641,016 |  |  |  | 24,077,695 |
Certain cash at banks earn interest at floating rates based on the respective short-term deposit rates. The bank balances and pledged deposits are deposited with creditworthy banks with no recent history of default. The Group has pledged bank deposits mainly for corporate credit card and trading facilities. At December 31, 2023, cash and cash equivalents included bank deposits of US$34,986 (2022: US$34,542) which are contractually restricted on use in order to meet the capital requirements in accordance with the rules and conditions for the issue and renewal of a license to operate as a non-life insurance broker in Thailand.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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