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Leasing arrangements—lessee | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Leasing arrangements—lessee |
| 11. | Leasing arrangements—lessee
| a) | The Group leases various assets including land and buildings. Rental contracts are typically made for periods of 2 to 3 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.
| b) | The carrying amount of right-of-use assets are as follows:
Schedule of carrying amount of right of use assets
|  | As of |  |  | As of |
|  | December 31, 2024 |  |  | December 31, 2023 |
Right-of-use Buildings |  | $ | 164,140 |  |  | $ | 105,079 |
The Group sold the land back to the government on September 27, 2023. Any contingent liability associated with the development of land has been de-recognized.
| c) | The depreciation amount of right-of-use assets are as follows:
Schedule of depreciation of right of use assets
|  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Depreciation expenses-right-of-use Land use right |  | $ | - |  |  | $ | 25,166 |
Depreciation expenses-right-of-use Buildings |  |  | 203,138 |  |  |  | 693,469 |
Depreciation |  | $ | 203,138 |  |  | $ | 718,635 |
| d) | The information on profit and loss accounts relating to lease contracts is as follows:
Schedule of information of profit and loss
|  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Items affecting profit or loss |  |  |  |  |  |
Interest expense on lease liabilities |  | $ | 1,150 |  |  | $ | 17,474 |
| e) | For the years ended December 31, 2024 and 2023, the Group’s total cash (inflow) outflow for leases were $206,471 and $223,621, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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