XML 63 R42.htm IDEA: XBRL DOCUMENT v3.24.0.1

Intangible Assets (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Dec. 31, 2021

Intangible Assets [Abstract]

Schedule of Intangible Assets

Cost:		Software			Licences				Total
Balance, December 31, 2021		$	—		$	389,456			$	389,456
Acquisitions (note 4)			17,548			24,648,224				24,665,772
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.			—			(350,670	)			(350,670	)
Movement in exchange rates			633			(23,521	)			(22,888	)
Balance, December 31, 2022			18,181			24,663,489				24,681,670
Movement in exchange rates			755			722				1,477
Balance, June 30, 2023		$	18,936		$	24,664,211			$	24,683,147

Accumulated amortization:		Software			Licences				Total
Balance, December 31, 2021		$	—		$	130,354			$	130,354
Amortization			7,550			2,464,822				2,472,372
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.			—			(140,268	)			(140,268	)
Movement in exchange rates			704			9,914				10,618
Balance, December 31, 2022			8,254			2,464,822				2,473,076
Amortization			4,534			1,232,411				1,236,945
Movement in exchange rates			616			—				616
Balance, June 30, 2023		$	13,404		$	3,697,233			$	3,710,637

Net book value		Software			Licences			Total
Balance, December 31, 2022		$	9,927		$	22,198,667		$	22,208,594
Balance, June 30, 2023		$	5,532		$	20,966,978		$	20,972,510

Cost:		Software			Licences				Total
Balance, December 31, 2020		$	—		$	422,826			$	422,826
Movement in exchange rates			—			(33,370	)			(33,370	)
Balance, December 31, 2021		$	—		$	389,456			$	389,456
Acquisitions (note 4)			17,548			24,648,224				24,665,772
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.			—			(350,670	)			(350,670	)
Movement in exchange rates			633			(23,522	)			(22,889	)
Balance, December 31, 2022		$	18,181		$	24,663,489			$	24,681,670

Accumulated amortization:		Software			Licences				Total
Balance, December 31, 2020		$	—		$	101,420			$	101,420
Amortization			—			38,766				38,766
Movement in exchange rates			—			(9,832	)			(9,832	)
Balance, December 31, 2021		$	—		$	130,354			$	130,354
Amortization			7,550			2,464,822				2,472,372
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.			—			(140,268	)			(140,268	)
Movement in exchange rates			704			9,914				10,618
Balance, December 31, 2022		$	8,254		$	2,464,822			$	2,473,076

Net book value		Software			Licences			Total
Balance, December 31, 2021		$	—		$	259,102		$	259,102
Balance, December 31, 2022		$	9,927		$	22,198,667		$	22,208,594

Cost:		Licences
Balance, December 31, 2019		$	437,911
Movement in exchange rates			(15,085	)
Balance, December 31, 2020		$	422,826
Movement in exchange rates			(33,370	)
Balance, December 31, 2021		$	389,456
Accumulated depreciation		Licences
Balance, December 31, 2019		$	63,202
Amortization			41,337
Movement in exchange rates			(3,119	)
Balance, December 31, 2020		$	101,420
Amortization			38,766
Movement in exchange rates			(9,832	)
Balance, December 31, 2021		$	130,354
Net book value		Licences
Balance, December 31, 2020		$	321,406
Balance, December 31, 2021		$	259,102

X

- 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 2023-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_IntangibleAssetsAndGoodwillAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration