| RELATED PARTY TRANSACTIONS |
| 12. | 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 six months ended June 30, 2026 and 2025: | | | For the six months ended June 30, | | | | | 2026 | | | 2025 | | | | | US$ | | | US$ | | | | | | | | | | | Revenue earned from companies controlled by a shareholder with significant influence over the Company | | | | | | | | | | - Internet leads generation and marketing service income | | | 22,215 | | | | 27,320 | | | - Insurance commission income | | | 285,769 | | | | 282,052 | | | | | | | | | | | | | Cost of revenue paid to companies controlled by a shareholder with significant influence over the Company | | | 78,578 | | | | 577,658 | |
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| 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 | |
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