| Summary of Recognized Financial Instruments |
The following table presents the recognized financial instruments that are offset as at December 31, 2024 and 2023:
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Effects of offsetting on the Consolidated |
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Statements of Financial Position |
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Gross amounts |
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Net amounts |
|
2024 |
|
Gross amounts |
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|
set off |
|
|
presented |
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Financial assets |
|
USD |
|
|
USD |
|
|
USD |
|
Cash and cash equivalents |
|
|
425,172 |
|
|
|
— |
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|
|
425,172 |
|
Financial assets at FVPL |
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|
129,319 |
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|
|
— |
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|
|
129,319 |
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Trade and other receivables |
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|
504,529 |
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|
|
(7,816 |
) |
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|
496,713 |
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Derivative financial instruments |
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|
2,874 |
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|
|
— |
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|
|
2,874 |
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Other assets |
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|
18,805 |
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— |
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|
18,805 |
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Total |
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|
1,080,699 |
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|
(7,816 |
) |
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|
1,072,883 |
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Financial liabilities |
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Trade and other payables |
|
|
614,762 |
|
|
|
(16,975 |
) |
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|
597,787 |
|
Lease Liabilities |
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|
4,000 |
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— |
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|
4,000 |
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Derivative financial instruments |
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6,227 |
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— |
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|
6,227 |
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Financial liabilities |
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50,455 |
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|
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— |
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|
50,455 |
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Total |
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|
675,444 |
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(16,975 |
) |
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|
658,469 |
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|
|
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|
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|
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Gross amounts |
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Net amounts |
|
2023 |
|
Gross amounts |
|
|
set off |
|
|
presented |
|
Financial assets |
|
USD |
|
|
USD |
|
|
USD |
|
Cash and cash equivalents |
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|
536,160 |
|
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|
— |
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|
536,160 |
|
Financial assets at FVPL |
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|
104,387 |
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— |
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|
104,387 |
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Trade and other receivables |
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|
385,237 |
|
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(21,863 |
) |
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|
363,374 |
|
Derivative financial instruments |
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|
2,040 |
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|
— |
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|
2,040 |
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Other assets |
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|
11,782 |
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— |
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|
11,782 |
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Total |
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1,039,606 |
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(21,863 |
) |
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1,017,743 |
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Financial liabilities |
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Trade and other payables |
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|
624,356 |
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(21,863 |
) |
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602,493 |
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Lease Liabilities |
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|
3,957 |
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— |
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|
3,957 |
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Derivative financial instruments |
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|
948 |
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— |
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|
948 |
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Total |
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629,261 |
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(21,863 |
) |
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607,398 |
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