| Schedule of analysis of other current and non-current assets and liabilities |
| | | | | | | 2024 | | 2023 | | | | | | Other current assets: | | | | | Prepaid expenses | | 318,551 | | 451,552 | Prepaid tax | | 67,978 | | 62,409 | Advances given | | 19,047 | | 154,501 | Restricted cash held at central banks in respect of customers | | 18,750 | | 21,657 | Value added tax (“VAT”) receivables | | 10,337 | | 492,412 | Other | | 43,450 | | 65,354 | | | | | | | | 478,113 | | 1,247,885 |
| | | | | | | 2024 | | 2023 | | | | | | Other non-current assets: | | | | | Prepaid expenses | | 11,470 | | 47,264 | Other | | 935 | | 1,421 | | | | | | | | 12,405 | | 48,685 |
NOTE 14 - OTHER ASSETS AND LIABILITIES (Continued) | | | | | | | 2024 | | 2023 | | | | | | Other current liabilities: | | | | | Taxes and funds payable | | 891,781 | | 236,324 | Deferred income (*) | | 350,399 | | 459,199 | Expense accruals | | 223,954 | | 172,189 | Refund liability | | 131,924 | | 81,782 | Received upfront fee under ADS program (**) | | 78,194 | | 78,408 | Payable to personnel | | 6,775 | | 14,230 | Other liabilities | | 805 | | 49,934 | | | | | | | | 1,683,832 | | 1,092,066 |
| | | | | | | 2024 | | 2023 | | | | | | Other non-current liabilities: | | | | | Deferred income (*) | | 298,570 | | 302,039 | Received upfront fee under ADS program (**) | | 201,376 | | 279,569 | | | | | | | | 499,946 | | 581,608 |
(*)Deferred income consists of prepayments received by the Group within the scope of partnerships with banks and global payment technology companies and convenience fees received in advance within the scope of BNPL. (**)American Depositary Shares (“ADS”) fees collected under the depositary service agreement for seven-year period, that was signed between the Group and depositary bank and which is recognized as other income on a pro-rata basis.
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