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Deferred Taxation | 12 Months Ended
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Dec. 31, 2024
Deferred Taxation [Abstract] |
DEFERRED TAXATION |
| 23. | DEFERRED TAXATION
The movements in deferred tax assets/(liabilities) during the year are as follows: Deferred tax liabilities
|  | Provision for defined benefit obligations |  |  | Depreciation allowance in excess of related depreciation |  |  | Right-of-use assets |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
At January 1, 2023 |  |  | (30,459 | ) |  |  | (5,081 | ) |  |  | (123,078 | ) |  |  | (158,618 | )
Deferred tax credited to profit or loss |  |  | - |  |  |  | 1,360 |  |  |  | 68,519 |  |  |  | 69,879 |
Deferred tax credited to other comprehensive income/(loss) |  |  | 4,920 |  |  |  | - |  |  |  | - |  |  |  | 4,920 |
Exchange realignment |  |  | (16 | ) |  |  | 4 |  |  |  | (449 | ) |  |  | (461 | )
Gross deferred tax liabilities at December 31, 2023 and January 1, 2024 |  |  | (25,555 | ) |  |  | (3,717 | ) |  |  | (55,008 | ) |  |  | (84,280 | )
Deferred tax credited/(charged) to profit or loss |  |  | - |  |  |  | 3,395 |  |  |  | (65,211 | ) |  |  | (61,816 | )
Deferred tax charged to other comprehensive income/(loss) |  |  | (3,754 | ) |  |  | - |  |  |  | - |  |  |  | (3,754 | )
Exchange realignment |  |  | (548 | ) |  |  | 322 |  |  |  | 2,762 |  |  |  | 2,536 |
Gross deferred tax liabilities at December 31, 2024 |  |  | (29,857 | ) |  |  | - |  |  |  | (117,457 | ) |  |  | (147,314 | )
Deferred tax assets
|  | Lease liabilities |
|  | US$ |
At January 1, 2023 |  |  | 123,078 |
Deferred tax charged to profit or loss |  |  | (68,519 | )
Exchange realignment |  |  | 449 |
Gross deferred tax assets at December 31, 2023 and January 1, 2024 |  |  | 55,008 |
Deferred tax credited to profit or loss |  |  | 65,211 |
Exchange realignment |  |  | (2,762 | )
Gross deferred tax assets at December 31, 2024 |  |  | 117,457 |
For presentation purposes, certain deferred tax assets and liabilities have been offset in the statements of financial position. The following is an analysis of the deferred tax balances of the Group for financial reporting purposes:
|  | 2024 |  |  | 2023 |
|  | US$ |  |  | US$ |
Net deferred tax assets recognized in the consolidated statement of financial position |  |  | - |  |  |  | - |
Net deferred tax liabilities recognized in the consolidated statement of financial position |  |  | 29,857 |  |  |  | 29,272 |

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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + 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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