v3.25.1
Pensions (Tables)
 12 Months Ended
Dec. 31, 2024
Pensions [Abstract]  
Schedule of Balance Sheet The amounts recognized in the balance sheet are as follows:
   December 31,
2024		   December 31,
2023		 
Present value of defined benefit obligation  $
           -
   $
-
 
Fair value of plan assets   
-
    (460,732)
Net defined benefit asset  $
-
   $(460,732)
Schedule of Movements in Net Defined Benefit Assets Movements in net defined benefit assets are as follows.
Year ended December 31, 2024  Present
value of
defined
benefits
obligation		   Fair value of
plan assets		   Net defined
benefit asset		 
             
Balance at January 1  $
         -
   $(460,732)  $(460,732)
Current service cost   
-
    
-
    
-
 
Refund   
-
    435,768    435,768 
Net exchange differences   
-
    (19,840)   (19,840)
    
-
    (44,804)   (44,804)
Remeasurements:               
Return on plan asset  $
-
   $44,804   $44,804 
Experience adjustment   
-
    
-
    
-
 
    
-
    44,804    44,804 
Paid pension   
-
    
-
    
-
 
At December 31  $
-
   $
-
   $
-
 

 

Year ended December 31, 2023  Present
value of
defined
benefits
obligation		   Fair value of
plan assets		   Net defined
benefit asset		 
             
Balance at January 1  $101,505   $(482,957)  $(381,452)
Current service cost   17,257    
-
    17,257 
Interest expense (income)   1,504    (7,154)   (5,650)
Net exchange differences   (1,151)   (279)   (1,430)
    119,115    (490,390)   (371,275)
Remeasurements:               
Return on plan asset  $
-
   $(1,045)  $(1,045)
Experience adjustment   (88,412)   
-
    (88,412)
    (88,412)   (1,045)   (89,457)
Paid pension   (30,703)   30,703    
-
 
At December 31  $
-
   $(460,732)  $(460,732)
Schedule of Principal Actuarial Assumptions The principal actuarial assumptions used were as follows:
   Year ended
December 31,
2024		   Year ended
December 31,
2023		 
Discount rate   0.00%   1.09%
Future Salary increases   0.00%   0.00%
Schedule of Present Value of Defined Benefit Obligation

Because the main actuarial assumption changed, the present value of defined benefit obligation is affected. The analysis was as follows:

 

    Discount rate    Future salary increases 
    Increase
0.5%		    Decrease
0.5%		    Increase
0.5%		    Decrease
0.5%		 
December 31, 2024                    
Effect on present value of defined benefit obligation  $
-
   $
-
   $
-
   $
-
 
December 31, 2023                    
Effect on present value of defined benefit obligation  $
-
   $
-
   $
-
   $
-