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Deferred tax assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Deferred tax expense (income) [abstract]

Schedule of deferred tax assets and liabilities

Deferred tax assets and liabilities are attributable to the following:

(in thousands of USD)						ASSETS						LIABILITIES						NET
Employee benefits						44						—						44
Unused tax losses & tax credits						42,178						—						42,178
Unremitted earnings						—						(41,942)						(41,942)
						42,222						(41,942)						280
Offset						(41,942)						41,942
Balance at December 31, 2023						280						—
Tangible assets						16,176						(6,579)						9,597
Employee benefits						46						—						46
Unused tax losses & tax credits						22,284						(426)						21,858
Unremitted earnings						—						(21,865)						(21,865)
						38,506						(28,870)						9,636
Offset						(28,432)						28,432
Balance at December 31, 2024						10,074						(438)

Deferred tax assets and liabilities have not been recognized in respect of the following items:

(in thousands of USD)						December 31, 2024												December 31, 2023
						ASSETS						LIABILITIES						ASSETS						LIABILITIES
Deductible temporary differences						12,226						—						270						—
Taxable temporary differences						—						(12,162)						—						(12,162)
Tax losses & tax credits						39,622						—						28,299						—
						51,848						(12,162)						28,569						(12,162)
Offset						(12,162)						12,162						(12,162)						12,162
Total						39,686						—						16,407						—

(in thousands of USD)						Balance at Jan 1, 2022						Recognized in income						Recognized in equity						Other movements						Translation Differences						Balance at Dec 31, 2022
Employee benefits						23						4						—						—						(2)						25
Unused tax losses & tax credits						66,304						(5,988)						—						—						(8)						60,308
Unremitted earnings						(64,781)						5,851						—						—						—						(58,930)
Reclassification						—						(991)						—						991						—						—
Total						1,546						(1,124)						—						991						(10)						1,403
						Balance at Jan 1, 2023						Recognized in income						Recognized in equity						Other movements						Translation Differences						Balance at Dec 31, 2023
Employee benefits						25						18						—						—						1						44
Unused tax losses & tax credits						60,308						(18,134)						—						—						4						42,178
Unremitted earnings						(58,930)						16,988						—						—						—						(41,942)
Total						1,403						(1,128)						—						—						5						280
						Balance at Jan 1, 2024						Recognized in income						Recognized in equity						Other movements						Translation Differences						Balance at Dec 31, 2024
Tangible assets						—						4,388						—						5,303						(94)						9,597
Employee benefits						44						6						—						—						(4)						46
Unused tax losses & tax credits						42,178						(20,320)						—						—						—						21,858
Unremitted earnings						(41,942)						20,077						—						—						—						(21,865)
Total						280						4,151						—						5,303						(98)						9,636

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- References

No definition available.

+ Details

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- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2024-03-27

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