XML 258 R68.htm IDEA: XBRL DOCUMENT
v3.25.3

Provisions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Provisions [Abstract] |
Schedule of Provisions |
|  | 2024 |  |  | 2023 |
|  | US$ |  |  | US$ |
Provision for reinstatement costs |  |  | 71,274 |  |  |  | 71,872 |
Provision for defined benefit obligations |  |  | 185,274 |  |  |  | 194,260 |
As at December 31 |  |  | 256,548 |  |  |  | 266,132 |
Provision for reinstatement costs |  |  |  |  |  |  |  |
As at January 1 |  |  | 71,872 |  |  |  | 100,483 |
Additional provision |  |  | 3,855 |  |  |  | - |
Reversal of unutilized amounts |  |  | (5,781 | ) |  |  | - |
Settled during the year |  |  | - |  |  |  | (31,782 | )
Increase in discounted amounts arising from the passage of time |  |  | 1,772 |  |  |  | 4,009 |
Exchange realignment |  |  | (444 | ) |  |  | (838 | )
As at December 31 |  |  | 71,274 |  |  |  | 71,872 |
Portion classified as current liabilities |  |  | (71,274 | ) |  |  | (71,872 | )
Non-current portion |  |  | - |  |  |  | - |
Schedule of Principal Actuarial Assumptions | The principal actuarial assumptions used as at the end of the reporting period are as follows:
|  | 2024 |  |  | 2023 |
Discount rate (%) |  |  | 6.07 - 6.08 |  |  |  | 6.15 - 6.19 |
Expected rate of salary increases (%) |  |  | 6.00 |  |  |  | 6.00 |
Schedule of Principal Actuarial 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$ |
2024 |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1 |  |  |  | (33,908 | ) |  |  | 1 |  |  |  | 43,318 |
Future annual salary increases |  |  | 1 |  |  |  | 42,894 |  |  |  | 1 |  |  |  | (34,214 | )
2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1 |  |  |  | (34,297 | ) |  |  | 1 |  |  |  | 43,440 |
Future annual salary increases |  |  | 1 |  |  |  | 43,349 |  |  |  | 1 |  |  |  | (34,637 | )
Schedule of Total Expenses Recognized in the Consolidated Statements of Loss and Other Comprehensive Income/(loss) | The total expenses recognized in the consolidated statements of loss and other comprehensive income/(loss) in respect of the plan are as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | US$ |  |  | US$ |
Current service cost |  |  | 67,548 |  |  |  | 49,109 |  |  |  | 69,689 |
Interest cost |  |  | 11,583 |  |  |  | 7,563 |  |  |  | 5,687 |
Net benefit expenses recognized in general, administrative and other operating expenses |  |  | 79,131 |  |  |  | 56,672 |  |  |  | 75,376 |
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:
|  | 2024 |  |  | 2023 |
|  | US$ |  |  | US$ |
At January 1 |  | 194,260 |  |  | 101,913 |
Current service cost |  |  | 67,548 |  |  |  | 49,109 |
Interest cost |  |  | 11,583 |  |  |  | 7,563 |
Benefits paid |  |  | (74,016 | ) |  |  | - |
Remeasurement losses/(gains) debited/(credited) to other comprehensive income/(loss) arising from: |  |  |  |  |  |  |  |
Changes in financial assumptions |  |  | 4,147 |  |  |  | 41,325 |
Experience adjustments |  |  | (19,632 | ) |  |  | (6,440 | )
Exchange realignment |  |  | 1,384 |  |  |  | 790 |
At December 31 |  |  | 185,274 |  |  |  | 194,260 |

X
- Definition The disclosure of expenses. + 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
Name: | ifrs-full_DisclosureOfExpensesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of other provisions. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2024-01-01 -Paragraph 84 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2024-en-r&anchor=para_84&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfOtherProvisionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Schedule of Principal Actuarial Assumptions. + References No definition available. + Details
Name: | mny_ScheduleOfPrincipalActuarialAssumptionsTableTextBlock
Namespace Prefix: | mny_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration