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Related party transactions and balances | 12 Months Ended
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Dec. 31, 2025
Related party transactions and balances |
Related party transactions and balances |
27 | Related party transactions and balances
Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. Related parties include associates, parent, subsidiaries, and key management personnel or their close family members. The terms and conditions of these transactions have been mutually agreed between the Group and the related parties. To determine significance, the Group considers various qualitative and quantitative factors including whether transactions with related parties are conducted in the ordinary course of business. Interest in subsidiaries The details of interests in the subsidiaries with whom the Group had entered into transactions or had agreements or arrangements in place during the year are disclosed in Note 1 of the consolidated financial statements.
27 | Related party transactions and balances (continued)
Compensation of key management personnel Key management personnel of the Group comprise the directors and senior management of the Group. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
​ | ​ | USD | ​ | USD | ​ | USD
Short-term employee benefits | ​ | 453,370 |  | 384,221 |  | 365,710
Provision for end of service benefits | ​ | 19,672 |  | — |  | —
Share-based payments | ​ | 5,463 |  | 2,013,773 |  | 93,667
​ | ​ | 478,505 |  | 2,397,994 | ​ | 459,377
No. of key management | ​ | 3 |  | 3 |  | 3
​ Transactions with related parties Details of transactions with related parties during the year, other than those which have been disclosed elsewhere in these consolidated financial statements, are as follows:
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
​ | ​ | USD | ​ | USD
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
Repayments made to board members | ​ | — | ​ | 131,523
Group financing through private placement | ​ | — |  | 450,000
​ Balances with related parties The following balances are outstanding at the end of the year in relation to the above transactions with related parties:
​ | ​ | ​ | ​ | ​
​ | ​ | As of 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
​ | ​ | USD | ​ | USD
Due to related parties |  | — |  | —
​

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