| Schedule of Intangible Assets |
| | |
December 31, 2025 | |
| | |
Value at cost | | |
Accumulated
Amortization | | |
Accumulated
Impairment | | |
Total | |
| Internally/Externally developed software (1) | |
| 1,612,816 | | |
| (607,674 | ) | |
| - | | |
| 1,005,142 | |
| Software licenses | |
| 248,789 | | |
| (201,563 | ) | |
| (128 | ) | |
| 47,098 | |
| Purchased software | |
| 63,008 | | |
| (41,780 | ) | |
| (624 | ) | |
| 20,604 | |
| Software acquired through business combination (2) | |
| 66,924 | | |
| (51,477 | ) | |
| - | | |
| 15,447 | |
| Goodwill (2) | |
| 50,520 | | |
| - | | |
| - | | |
| 50,520 | |
| Total | |
| 2,042,057 | | |
| (902,494 | ) | |
| (752 | ) | |
| 1,138,811 | |
| | |
December 31, 2024 | |
| | |
Value at cost | | |
Accumulated
Amortization | | |
Accumulated
Impairment | | |
Total | |
| Trademarks and patents | |
| 100 | | |
| - | | |
| (100 | ) | |
| - | |
| Internally/Externally developed software (1) | |
| 1,115,970 | | |
| (341,408 | ) | |
| - | | |
| 774,562 | |
| Software licenses | |
| 130,948 | | |
| (87,385 | ) | |
| (128 | ) | |
| 43,435 | |
| Purchased software | |
| 62,390 | | |
| (31,701 | ) | |
| (624 | ) | |
| 30,065 | |
| Software acquired through business combination (2) | |
| 66,924 | | |
| (38,092 | ) | |
| - | | |
| 28,832 | |
| Goodwill (2) | |
| 50,520 | | |
| - | | |
| - | | |
| 50,520 | |
| Total | |
| 1,426,852 | | |
| (498,586 | ) | |
| (852 | ) | |
| 927,414 | |
| (1) | Development of continuing improvements in digital solutions
such as mobile banking applications, marketplace, business solutions and investment platforms. The useful life of the internally and
externally developed software is defined as being between 5 to 10 years for the purposes of amortization. |
| (2) | Additions through business combination and common control transactions. |
|
| Schedule of Demonstrates the Changes During the Years |
The table below demonstrates the changes during the years presented:
| | |
December 31,
2024 | | |
Additions | | |
Reclassification | | |
Write-
offs | | |
Amortization for
the year | | |
December 31,
2025 | |
| Internally/Externally developed software (1) | |
| 774,562 | | |
| 499,591 | | |
| (1,891 | ) | |
| - | | |
| (267,120 | ) | |
| 1,005,142 | |
| Software licenses | |
| 43,435 | | |
| 117,067 | | |
| (852 | ) | |
| - | | |
| (112,552 | ) | |
| 47,098 | |
| Purchased software | |
| 30,065 | | |
| - | | |
| - | | |
| - | | |
| (9,461 | ) | |
| 20,604 | |
| Software acquired through business combination (2) | |
| 28,832 | | |
| - | | |
| - | | |
| - | | |
| (13,385 | ) | |
| 15,447 | |
| Goodwill (2) | |
| 50,520 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 50,520 | |
| Other intangible assets | |
| - | | |
| - | | |
| 2,743 | | |
| (1,943 | ) | |
| (800 | ) | |
| - | |
| Total | |
| 927,414 | | |
| 616,658 | | |
| - | | |
| (1,943 | ) | |
| (403,318 | ) | |
| 1,138,811 | |
As of December 31, 2024
| | |
December 31,
2023 | | |
Additions | | |
Reclassification | | |
Write-
offs | | |
Amortization for
the year | | |
December 31,
2024 | |
| Internally/Externally developed software (1) | |
| 620,043 | | |
| 434,979 | | |
| - | | |
| (91,879 | ) | |
| (188,581 | ) | |
| 774,562 | |
| Software licenses | |
| 32,606 | | |
| 68,158 | | |
| - | | |
| - | | |
| (57,329 | ) | |
| 43,435 | |
| Purchased software | |
| 23,362 | | |
| 18,107 | | |
| - | | |
| - | | |
| (11,404 | ) | |
| 30,065 | |
| Software acquired through business combination (2) | |
| 42,216 | | |
| - | | |
| - | | |
| - | | |
| (13,384 | ) | |
| 28,832 | |
| Goodwill (2) | |
| 50,520 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 50,520 | |
| Total | |
| 768,747 | | |
| 521,244 | | |
| - | | |
| (91,879 | ) | |
| (270,698 | ) | |
| 927,414 | |
| (1) | Development of continuing improvements in digital solutions
such as mobile banking applications, marketplace, business solutions and investment platforms. The useful life of the internally and
externally developed software is defined as being between 5 to 10 years for the purposes of amortization. |
| (2) | Additions through business combination and common control transactions. |
|