| 28. |
RELATED PARTY TRANSACTIONS |
In addition to the transactions, arrangements
and balances detailed elsewhere in these financial statements, the Group had the following transactions with companies controlled by a
shareholder with significant influence over the Company and key management personnel on agreed terms between the relevant parties during
the years ended December 31, 2025, 2024 and 2023:
| | |
2025 | | |
2024 | | |
2023 | |
| | |
US$ | | |
US$ | | |
US$ | |
| Finance costs on loan notes: | |
| | |
| | |
| |
| - Key management personnel | |
| - | | |
| - | | |
| 152,468 | |
| - Companies controlled by a shareholder with significant influence over the Company | |
| - | | |
| - | | |
| 15,013,576 | |
| | |
| | | |
| | | |
| | |
| Revenue earned from companies controlled by a shareholder with significant influence over the Company: | |
| | | |
| | | |
| | |
| - Internet leads generation and marketing service income | |
| 64,736 | | |
| 103,236 | | |
| 161,451 | |
| - Insurance commission income | |
| 643,917 | | |
| 1,077,441 | | |
| 695,088 | |
| - Marketing income | |
| 81,331 | | |
| 75,314 | | |
| 25,161 | |
| | |
| | | |
| | | |
| | |
| Cost of revenue paid to companies controlled by a shareholder with significant influence over the Company | |
| 716,375 | | |
| 1,425,553 | | |
| 251,140 | |
|