11. Finance income and finance expenses The following table summarizes financial income and expenses for the years ended December 31, 2025, 2024 and 2023: | | | | | | | | | 2025 | | 2024 | | 2023 | Interest income under the effective interest method on: | | | | | | | - Debt securities - at amortised cost | | 1,256 | | 1,976 | | 2,536 | - Debt securities - at FVOCI | | 72 | | 69 | | 68 | - Loans receivable | | 22 | | 70 | | 1,403 | - Tax refund | | — | | 48 | | — | - Bank deposits | | 399 | | 181 | | 10 | Total interest income arising from financial assets | | 1,749 | | 2,344 | | 4,017 | Dividend income: | | | | | | | - Equity securities at FVTPL | | 750 | | 1,371 | | 1,231 | Financial assets at FVTPL - net change in fair value: | | | | | | | - Mandatorily measured at FVTPL - held for trading | | 128 | | — | | — | Net foreign exchange gain | | 796 | | — | | — | Finance income - other | | 1,674 | | 1,371 | | 1,231 | Financial assets at FVTPL - net change in fair value: | | | | | | | - Mandatorily measured at FVTPL - held for trading | | — | | (1,698) | | (115) | Interest expense | | (84) | | (76) | | (61) | Bank charges | | (359) | | (353) | | (347) | Transaction cost | | — | | (116) | | — | Unwinding of discount on the put option liability | | — | | (129) | | (129) | Net foreign exchange loss | | — | | (5,186) | | (3,395) | Finance expenses | | (443) | | (7,558) | | (4,047) |
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