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Cash and Bank Balances | 12 Months Ended
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Dec. 31, 2021
Disclosure of Cash and Bank Balances at Central Banks [Abstract] |
CASH AND BANK BALANCES |
17 | CASH AND BANK BALANCES
Cash and cash equivalents reflected in the consolidated statement of cash flows comprise the following statement of financial position amounts:
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Cash on hand |  |  | 193 |  |  |  | 137,509 |
Bank balances |  |  | 649,779 |  |  |  | 5,477,261 |
|  |  | 649,972 |  |  |  | 5,614,770 |
Less: bank overdrafts |  |  | (17,432 | ) |  |  | (6,459 | )
Cash and cash equivalents |  |  | 632,540 |  |  |  | 5,608,311 |
Bank overdrafts carry an interest rate between 7% - 10%.

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- Definition The disclosure of cash and bank balances at central banks. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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