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Amount Due to/From Related Parties | 12 Months Ended
--- | ---
Dec. 31, 2021
Disclosure of Information About Amounts rRecognised in Relation to Aegulatory Deferral Account Balances [Abstract] |
AMOUNT DUE TO/FROM RELATED PARTIES |
23 | AMOUNT DUE TO/FROM RELATED PARTIES
Related parties represent associated companies, shareholders, directors and key management personnel of the Group, and entities controlled, jointly controlled or significantly influenced by such parties. Pricing policies and terms of these transactions are approved by the Group’s management.
23.1 | Related party balances
Due from related parties:
|  | 2021 |  | 2020 |
|  | USD |  | USD |
(a) Affiliated companies: |  |  |  |  |
Du – UAE |  |  | 339,767 |  |  | 318,702 |
Mobily – KSA |  |  | 261,670 |  |  | 128,539 |
|  |  | 601,437 |  |  | 447,241 |
(b) Due from related parties |  |  |  |  |  |
Elie Habib (shareholder) |  |  | 65,472 |  |  |  | - |
Vistas Media Acquisition Company |  |  | 1,000,000 |  |  |  | - |
|  |  | 1,666,909 |  |  |  | 447,241 |
A payment of USD 1,000,000 has been paid to Vistas Media Acquisition Company for the extension of the SPAC transaction for an additional 3 months period, the balance was refunded upon the completion of the Business Combination. Due to shareholders and related parties:
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
(a) Due to shareholders |  |  |  |  |  |
Edgard Maroun |  |  | 365,847 |  |  |  | 65,283 |
MEVP Holding SAL |  |  | 250,000 |  |  |  | 250,000 |
Omar Sukarieh |  |  | 30,000 |  |  |  | 30,000 |
Choucri Khairallah |  |  | 75,000 |  |  |  | 15,763 |
|  |  | 720,847 |  |  |  | 361,046 |
(b) Due to a related party |  |  |  |  |  |  |  |
MBC FZ LLC |  |  | 1,350,000 |  |  |  | 1,524,086 |
|  |  | 2,070,847 |  |  |  | 1,885,132 |
The above balances are interest free and have no fixed repayment terms. (c) Convertible notes: Convertible notes from MEVP, SAMENA and SHUAA are disclosed in note 24 to the consolidated financial statements. (d) Working capital loans: Working capital loans from MEVP and SHUAA are disclosed in note 24 to the consolidated financial statements. Significant transactions with related parties included in the consolidated statement of comprehensive income are as follows:
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Marketing expense incurred to MBC FZ LLC |  |  | - |  |  |  | 250,000 |
Fair value movement on convertible notes (note 24) |  |  | 453,331 |  |  |  | 1,291,551 |
Transaction and other costs |  |  | - |  |  |  | 150,000 |
Interest on convertible loans (note 24) |  |  | 1,836,468 |  |  |  | 188,138 |
Interest on working capital loans (note 24) |  |  | 221,372 |  |  |  | - |
Consultancy fees paid to Shuaa |  |  | 3,100,000 |  |  |  | - |
Foreign exchange loss |  |  | - |  |  |  | 53,917 |
Revenues from Du and Mobily |  |  | 1,445,268 |  |  |  | 1,881,293 |
Fees paid to Du and Mobily (cost of revenue) |  |  | 577,674 |  |  |  | 577,741 |
In 2019, MBC entered into agreement to provide the Group advertising services such as airtime on music and entertainment shows like ‘The Voice’ and other similar shows. Du and Mobily utilize their network to facilitate subscription payments for the Group’s users.
| 23.3 | Compensation of key management personnel of the Group
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Short term employee benefits |  |  | 1,088,027 |  |  |  | 1,028,329 |
Post-employment pension and medical benefits |  |  | 30,939 |  |  |  | 19,680 |
Termination benefits |  |  | 1,830 |  |  |  | 13,780 |
Share-based payment transactions |  |  | 105,069 |  |  |  | 185,126 |
Total compensation of key management personnel of the Group |  |  | 1,225,865 |  |  |  | 1,246,915 |

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- Definition The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 14 -IssueDate 2021-01-01 -Section Explanation of recognised amounts -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=14&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS14_g32-36_TI -URIDate 2021-03-24 + Details
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