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Foreign currency translation reserve

12 Months Ended

Dec. 31, 2025

Foreign currency translation reserve

13	Foreign currency translation reserve

Exchange differences arising on translation of the foreign controlled entities are recognised in other comprehensive income and accumulated in a separate reserve within equity. The cumulative amount is reclassified to profit or loss when the net investment is disposed of.

The following table represents the movement of the foreign currency translation reserve:


		Foreign currency
		translation reserve
		USD
As of 1 January 2023		(4,347,257)
Currency translation difference		(6,252,297)
Transfer to reserve of disposal groups classified as held for sale		(866,512)
As of 31 December 2023		(11,466,066)
Currency translation difference		(5,137,720)
As of 31 December 2024		(16,603,786)
Currency translation difference		356,650
As of 31 December 2025		(16,247,136)

13	Foreign currency translation reserve (continued)

The following table represents the movement of the reserve of disposal groups classified as held for sale:


		Reserve of disposal
		groups classified as held
		for sale
		USD
As of 1 January 2023		(492,474)
Currency translation difference		953,002
Transfer from foreign currency translation reserve		866,512
Disposal of subsidiaries		779,697
As of 31 December 2023		2,106,737
Currency translation difference		265,777
As of 31 December 2024		2,372,514
Currency translation difference		(78,058)
As of 31 December 2025		2,294,456