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Provisions (Tables) | 12 Months Ended
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Dec. 31, 2023
Provisions [Abstract] |
Schedule of Provisions |
|  | 2023 |  |  | 2022 |
|  | US$ |  |  | US$ |
Provision for reinstatement costs |  |  | 71,872 |  |  |  | 100,483 |
Provision for defined benefit obligations |  |  | 194,260 |  |  |  | 101,913 |
As at December 31 |  |  | 266,132 |  |  |  | 202,396 |
Provision for reinstatement costs |  |  |  |  |  |  |  |
As at January 1 |  |  | 100,483 |  |  |  | 68,733 |
Additional provision |  |  | - |  |  |  | 26,327 |
Remeasurement of lease modifications |  |  | - |  |  |  | 2,231 |
Settled during the year |  |  | (31,782 | ) |  |  | - |
Increase in discounted amounts arising from the passage of time |  |  | 4,009 |  |  |  | 4,184 |
Exchange realignment |  |  | (838 | ) |  |  | (992 | )
As at December 31 |  |  | 71,872 |  |  |  | 100,483 |
Portion classified as current liabilities |  |  | (71,872 | ) |  |  | (66,118 | )
Non-current portion |  |  | - |  |  |  | 34,365 |
Schedule of Principal Actuarial Assumptions | The principal actuarial assumptions used as at the end of the reporting period are as follows:
|  | 2023 |  |  | 2022 |
Discount rate (%) |  |  | 6.15 - 6.19 |  |  |  | 7.39 - 7.41 |
Expected rate of salary increases (%) |  |  | 6.00 |  |  |  | 6.00 |
Schedule of Quantitative Sensitivity Analysis for Significant Assumptions | A quantitative sensitivity analysis for significant assumptions as at the end of the reporting period is shown below:
|  |  |  |  | Increase/ |  |  |  |  |  | Increase/ |
|  |  |  |  | (decrease) |  |  |  |  |  | (decrease) |
|  |  |  |  | in defined |  |  |  |  |  | in defined |
|  | Increase |  |  | benefit |  |  | Decrease |  |  | benefit |
|  | in rate |  |  | obligations |  |  | in rate |  |  | obligations |
|  | % |  |  | US$ |  |  | % |  |  | US$ |
2023 |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1 |  |  |  | (34,297 | ) |  |  | 1 |  |  |  | 43,440 |
Future annual salary increases |  |  | 1 |  |  |  | 43,349 |  |  |  | 1 |  |  |  | (34,637 | )
2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1 |  |  |  | (17,571 | ) |  |  | 1 |  |  |  | 22,380 |
Future annual salary increases |  |  | 1 |  |  |  | 22,477 |  |  |  | 1 |  |  |  | (17,927 | )
Schedule of Total Expenses Recognized in the Consolidated Statements of Loss and Other Comprehensive (Loss)/Income | The total expenses recognized in the consolidated statements of loss and other comprehensive (loss)/income in respect of the plan are as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | US$ |  |  | US$ |  |  | US$ |
Current service cost |  |  | 49,109 |  |  |  | 69,689 |  |  |  | 152,091 |
Interest cost |  |  | 7,563 |  |  |  | 5,687 |  |  |  | 4,188 |
Net benefit expenses recognized in general, administrative and other operating expenses |  |  | 56,672 |  |  |  | 75,376 |  |  |  | 156,279 |
Schedule of Defined Benefit Obligations Classified as Non-Current Liabilities | The movements in the defined benefit obligations classified as non-current liabilities are as follows:
|  | 2023 |  |  | 2022 |
|  | US$ |  |  | US$ |
At January 1 |  |  | 101,913 |  |  |  | 115,532 |
Current service cost |  |  | 49,109 |  |  |  | 69,689 |
Interest cost |  |  | 7,563 |  |  |  | 5,687 |
Benefits paid |  |  | - |  |  |  | (14,402 | )
Remeasurement losses/(gains) credited to other comprehensive (loss)/income arising from: |  |  |  |  |  |  |  |
Changes in financial assumptions |  |  | 41,325 |  |  |  | (37,030 | )
Experience adjustments |  |  | (6,440 | ) |  |  | (28,221 | )
Exchange realignment |  |  | 790 |  |  |  | (9,342 | )
At December 31 |  |  | 194,260 |  |  |  | 101,913 |

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