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Intangible Assets | 12 Months Ended
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Dec. 31, 2021
Disclosure of Detailed Information About Intangible Assets [Abstract] |
INTANGIBLE ASSETS |
14 | INTANGIBLE ASSETS
The movement of intangible assets during the year is as follows:
|  | Application development |  |  | Originals and Sessions |  |  | Other intangibles |  |  | Work in progress |  |  | Total |
|  | USD |  |  | USD |  |  | USD |  |  | USD |  |  | USD |
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | 1,893,210 |  |  |  | 245,757 |  |  |  | 42,850 |  |  |  | 140,688 |  |  |  | 2,322,505 |
Additions |  |  | - |  |  |  | - |  |  |  | 16,600 |  |  |  | - |  |  |  | 16,600 |
Additions – internally developed |  |  | 775,890 |  |  |  | 7,627 |  |  |  | - |  |  |  | 16,701 |  |  |  | 800,218 |
Transferred |  |  | - |  |  |  | 89,261 |  |  |  | - |  |  |  | (89,261 | ) |  |  | - |
At December 31, 2020 |  |  | 2,669,100 |  |  |  | 342,645 |  |  |  | 59,450 |  |  |  | 68,128 |  |  |  | 3,139,323 |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | 829,451 |  |  |  | 104,235 |  |  |  | 6,359 |  |  |  | - |  |  |  | 940,045 |
Charge for the year (note 6) |  |  | 466,192 |  |  |  | 146,092 |  |  |  | 10,992 |  |  |  | - |  |  |  | 623,276 |
At December 31, 2020 |  |  | 1,295,643 |  |  |  | 250,327 |  |  |  | 17,351 |  |  |  | - |  |  |  | 1,563,321 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2020 |  |  | 1,373,457 |  |  |  | 92,318 |  |  |  | 42,099 |  |  |  | 68,128 |  |  |  | 1,576,002 |
2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2021 |  |  | 2,669,100 |  |  |  | 342,645 |  |  |  | 59,450 |  |  |  | 68,128 |  |  |  | 3,139,323 |
Additions |  |  | - |  |  |  | - |  |  |  | 18,864 |  |  |  | 86,350 |  |  |  | 105,214 |
Additions – internally developed |  |  | 911,599 |  |  |  | 123,851 |  |  |  | - |  |  |  | 38,099 |  |  |  | 1,073,549 |
Transferred |  |  | - |  |  |  | 81,701 |  |  |  | - |  |  |  | (81,701 | ) |  |  | - |
At December 31, 2021 |  |  | 3,580,699 |  |  |  | 548,197 |  |  |  | 78,314 |  |  |  | 110,876 |  |  |  | 4,318,086 |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2021 |  |  | 1,295,643 |  |  |  | 250,327 |  |  |  | 17,351 |  |  |  | - |  |  |  | 1,563,321 |
Charge for the year (note 6) |  |  | 619,259 |  |  |  | 74,556 |  |  |  | 18,104 |  |  |  | - |  |  |  | 711,919 |
At December 31, 2021 |  |  | 1,914,902 |  |  |  | 324,883 |  |  |  | 35,455 |  |  |  | - |  |  |  | 2,275,240 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2021 |  |  | 1,665,797 |  |  |  | 223,314 |  |  |  | 42,859 |  |  |  | 110,876 |  |  |  | 2,042,846 |
Work in progress represent costs incurred in relation to internally produced originals and sessions which are not yet released as well as software being developed by a third party.

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2021-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard -URIDate 2021-03-24 + Details
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