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Share-Based Payments | 6 Months Ended
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Jun. 30, 2024
Share-Based Payments [Abstract] |
SHARE-BASED PAYMENTS |
| 16 | SHARE-BASED PAYMENTS
At June 30, 2024, the employee share scheme reserve balance is USD 89,494 (at December 31, 2023: USD 415,573). The movement of share-based payment reserves during the year is as follows:
|  | Amount |
|  | USD |
As at January 1, 2023 |  |  | 1,512,490 |
Share options exercised during the year |  |  | (919,916 | )
Reversal of prior provisions |  |  | (536,366 | )
Share-based payments expense during the year |  |  | 359,365 |
At December 31, 2023 |  |  | 415,573 |
Share options exercised during the period |  |  | (183,112 | )
Reversal of prior provisions |  |  | (142,967 | )
As at June 30, 2024 |  |  | 89,494 |
Share options outstanding are the follows:
|  | (Unaudited) |  |  | (Audited) |
|  | June 30, 2024 |  |  | December 31, 2023 |
|  | Shares options |  |  | Shares options |
Opening balance as of January 1, |  |  | 732,513 |  |  |  | 1,070,999 |
Granted during the year |  |  | - |  |  |  | 217,001 |
Exercised during the year |  |  | (169,548 | ) |  |  | (555,487 | )
Ending shares option |  |  | 562,965 |  |  |  | 732,513 |
The options are fair valued using Monte Carlo simulation. The following assumptions are used in calculating the fair values of the options:
|  | (Unaudited) |  |  | (Audited) |
|  | June 30, 2024 |  |  | December 31, 2023 |
Expected weighted average volatility (%) |  |  | 93 | % |  |  | 130 | %
Probability of no default |  |  | 92 | % |  |  | 92 | %
Risk-free interest rate |  |  | 4.38 | % |  |  | 4.38 | %

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- Definition The entire disclosure for share-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 44 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_44&doctype=Standard -URIDate 2024-03-27 + Details
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