11.Finance income and finance expenses The following table summarizes financial income and expenses for the three and six months ended June 30, 2026 and 2025: | | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Interest income under the effective interest method on: | | | | | | | | | - Debt securities - at amortised cost | | 696 | | 587 | | 341 | | 312 | - Debt securities - at FVOCI | | 37 | | 34 | | 19 | | 18 | - Loans receivable | | 17 | | 26 | | 7 | | 11 | - Bank deposits | | 100 | | 251 | | 44 | | 69 | Total interest income arising from financial assets | | 850 | | 898 | | 411 | | 410 | Dividend income: | | | | | | | | | - Equity securities at FVTPL | | 251 | | 408 | | 149 | | 146 | Financial assets at FVTPL - net change in fair value: | | | | | | | | | - Mandatorily measured at FVTPL - held for trading | | — | | 182 | | — | | (373) | Net foreign exchange gain | | — | | 1,613 | | — | | 1,019 | Finance income ‑ other | | 251 | | 2,203 | | 149 | | 792 | Financial assets at FVTPL - net change in fair value: | | | | | | | | | - Mandatorily measured at FVTPL - held for trading | | (15) | | — | | 15 | | — | Interest expense | | (39) | | (44) | | (17) | | (26) | Bank charges | | (174) | | (176) | | (89) | | (92) | Net foreign exchange loss | | (2,496) | | — | | (1,004) | | — | Finance expenses | | (2,724) | | (220) | | (1,095) | | (118) | Total | | (1,623) | | 2,881 | | (535) | | 1,084 |
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