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General and Administrative Expenses | 6 Months Ended
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Jun. 30, 2024
General and Administrative Expenses [Abstract] |
GENERAL AND ADMINISTRATIVE EXPENSES |
| 8 | GENERAL AND ADMINISTRATIVE EXPENSES
|  | For the six-month period ended June 30 |
|  | (Unaudited) |  |  | (Unaudited) |
|  | 2024 |  |  | 2023 |
|  | USD |  |  | USD |
Salaries and other related benefits |  |  | 6,311,194 |  |  |  | 5,507,481 |
Settlement fees* |  |  | - |  |  |  | 2,000,000 |
Insurance expense |  |  | 506,880 |  |  |  | 519,281 |
Provision for employees’ end of service benefit |  |  | 441,484 |  |  |  | 267,281 |
Provision for expected credit losses |  |  | 196,953 |  |  |  | - |
Depreciation of property and equipment (note 9) |  |  | 248,865 |  |  |  | 241,107 |
Rent and related charges |  |  | 444,580 |  |  |  | 286,843 |
Travel expenses |  |  | 161,956 |  |  |  | 149,671 |
Utilities |  |  | 54,826 |  |  |  | 36,164 |
Depreciation of rights-of-use assets |  |  | 60,540 |  |  |  | 73,416 |
License fees |  |  | 224,779 |  |  |  | 50,000 |
Taxes |  |  | - |  |  |  | 15,952 |
Write-off receivables |  |  | 4,699 |  |  |  | 4,644 |
Amortization of intangible assets (note 10) |  |  | 35,384 |  |  |  | 2,449 |
Other expenses |  |  | 127,031 |  |  |  | 56,935 |
|  |  | 8,819,171 |  |  |  | 9,211,224 |
| * | The amount relates to settlement agreement with content owner, related to differing opinions of both parties in reference to distribution of content for certain customers. Both parties agreed on settling the related amount on installments, the last installment is due on September 30, 2024.
Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported net results.

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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