- Definition

The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

+ References + Details

Fair Value and Fair Value Hierarchy of Financial Instruments - Schedule of Fair Value Measurement Hierarchy (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Fair Value Measurement Hierarchy [Line Items]
Financial assets, at fair value through profit or loss
Financial assets, at fair value through other comprehensive income	$ 17,513,555	28,547,482
Financial liabilities, at fair value through profit or loss	5,555,721	33,305
Quoted prices in active markets (Level 1) [Member]
Schedule of Fair Value Measurement Hierarchy [Line Items]
Financial assets, at fair value through profit or loss
Financial assets, at fair value through other comprehensive income		903,000
Financial liabilities, at fair value through profit or loss
Significant observable inputs (Level 2) [Member]
Schedule of Fair Value Measurement Hierarchy [Line Items]
Financial assets, at fair value through profit or loss
Financial assets, at fair value through other comprehensive income
Financial liabilities, at fair value through profit or loss	5,555,721	33,305
Significant unobservable inputs (Level 3) [Member]
Schedule of Fair Value Measurement Hierarchy [Line Items]
Financial assets, at fair value through profit or loss
Financial assets, at fair value through other comprehensive income	17,513,555	27,644,482
Financial liabilities, at fair value through profit or loss