| PROPERTY AND EQUIPMENT |
| 12. | PROPERTY AND EQUIPMENT | | | | | | | Furniture, | | | | | | | | | | | | | | fixtures | | | | | | | | | | | Leasehold | | | and office | | | Computer | | | | | | | | improvements | | | equipment | | | equipment | | | Total | | | | | US$ | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | | | | Cost | | | | | | | | | | | | | | At January 1, 2024 | | | 172,601 | | | | 175,703 | | | | 1,052,424 | | | | 1,400,728 | | | Additions | | | 187,732 | | | | 17,606 | | | | 132,170 | | | | 337,508 | | | Disposals/write-off | | | - | | | | - | | | | (83,746 | ) | | | (83,746 | ) | | Exchange realignment | | | (5,419 | ) | | | (3,304 | ) | | | (27,080 | ) | | | (35,803 | ) | | | | | | | | | | | | | | | | | | | | At December 31, 2024 and January 1, 2025 | | | 354,914 | | | | 190,005 | | | | 1,073,768 | | | | 1,618,687 | | | Additions | | | 56,087 | | | | 4,146 | | | | 62,410 | | | | 122,643 | | | Disposals/write-off | | | (101,251 | ) | | | (54,368 | ) | | | (76,285 | ) | | | (231,904 | ) | | Exchange realignment | | | 8,137 | | | | 2,285 | | | | 25,621 | | | | 36,043 | | | At December 31, 2025 | | | 317,887 | | | | 142,068 | | | | 1,085,514 | | | | 1,545,469 | | | | | | | | | | | | | | | | | | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | | At January 1, 2024 | | | 135,452 | | | | 149,471 | | | | 925,316 | | | | 1,210,239 | | | Provided for the year | | | 154,721 | | | | 15,172 | | | | 139,140 | | | | 309,033 | | | Disposals/write-off | | | - | | | | - | | | | (83,746 | ) | | | (83,746 | ) | | Exchange realignment | | | (5,108 | ) | | | (2,804 | ) | | | (23,440 | ) | | | (31,352 | ) | | | | | | | | | | | | | | | | | | | | At December 31, 2024 and January 1, 2025 | | | 285,065 | | | | 161,839 | | | | 957,270 | | | | 1,404,174 | | | Provided for the year | | | 52,802 | | | | 14,898 | | | | 98,147 | | | | 165,847 | | | Disposals/write-off | | | (101,251 | ) | | | (50,697 | ) | | | (76,285 | ) | | | (228,233 | ) | | Exchange realignment | | | 6,920 | | | | 1,817 | | | | 23,553 | | | | 32,290 | | | | | | | | | | | | | | | | | | | | | At December 31, 2025 | | | 243,536 | | | | 127,857 | | | | 1,002,685 | | | | 1,374,078 | | | | | | | | | | | | | | | | | | | | | Net carrying amount | | | | | | | | | | | | | | | | | | At December 31, 2025 | | | 74,351 | | | | 14,211 | | | | 82,829 | | | | 171,391 | | | | | | | | | | | | | | | | | | | | | At December 31, 2024 | | | 69,849 | | | | 28,166 | | | | 116,498 | | | | 214,513 | |
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