| Summary of Recognized Financial Instruments |
The following table presents the recognized financial instruments that are offset as at December 31, 2023 and 2022:
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Effects of offsetting on the Consolidated |
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Statements of Financial Position |
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Gross amounts |
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Net amounts |
|
2023 |
|
Gross amounts |
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|
set off |
|
|
presented |
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Financial assets |
|
USD |
|
|
USD |
|
|
USD |
|
Cash and cash equivalents |
|
|
536,160 |
|
|
|
— |
|
|
|
536,160 |
|
Financial assets at FVPL |
|
|
104,387 |
|
|
|
— |
|
|
|
104,387 |
|
Trade and other receivables |
|
|
385,237 |
|
|
|
(21,863 |
) |
|
|
363,374 |
|
Derivative financial instruments |
|
|
2,040 |
|
|
|
— |
|
|
|
2,040 |
|
Other assets |
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|
11,782 |
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|
|
— |
|
|
|
11,782 |
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Total |
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|
1,039,606 |
|
|
|
(21,863 |
) |
|
|
1,017,743 |
|
Financial liabilities |
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|
|
|
|
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|
|
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Trade and other payables |
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|
624,356 |
|
|
|
(21,863 |
) |
|
|
602,493 |
|
Lease Liabilities |
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|
3,957 |
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|
|
— |
|
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|
3,957 |
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Derivative financial instruments |
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|
948 |
|
|
|
— |
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|
|
948 |
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Total |
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|
629,261 |
|
|
|
(21,863 |
) |
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|
607,398 |
|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
Gross amounts |
|
|
Net amounts |
|
2022 |
|
Gross amounts |
|
|
set off |
|
|
presented |
|
Financial assets |
|
USD |
|
|
USD |
|
|
USD |
|
Cash and cash equivalents |
|
|
468,092 |
|
|
|
— |
|
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|
468,092 |
|
Financial assets at FVPL |
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|
1,295 |
|
|
|
— |
|
|
|
1,295 |
|
Trade and other receivables |
|
|
244,804 |
|
|
|
(4,358 |
) |
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|
240,446 |
|
Derivative financial instruments |
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|
1,206 |
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|
|
— |
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|
|
1,206 |
|
Other assets |
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|
56,789 |
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|
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— |
|
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|
56,789 |
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Total |
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|
772,186 |
|
|
|
(4,358 |
) |
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|
767,828 |
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Financial liabilities |
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|
|
|
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|
|
|
|
Trade and other payables |
|
|
424,186 |
|
|
|
(16,312 |
) |
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|
407,874 |
|
Lease Liabilities |
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|
4,079 |
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|
— |
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|
4,079 |
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Derivative financial instruments |
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|
544 |
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|
— |
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|
544 |
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Total |
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428,809 |
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(16,312 |
) |
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|
412,497 |
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|