| Other Reserves |
16 Other Reserves | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | In thousands of USD | | Share-based
payment
capital
reserves | | Exchange
difference on
net investment
in foreign
operations | | Fair value reserve
of financial assets
at FVOCI | | Currency
translation
adjustment | | Total
other
reserves | | As of January 01, 2023 | | 184,046 | | (347,945) | | | (9,613) | | 336,686 | | 163,174 | | Hyperinflation effect in comprehensive income | | — | | 290 | | — | | — | | | 290 | | | Other comprehensive (loss) / income | | — | | (229,078) | | 3,793 | | 218,347 | | | (6,938) | | | Total comprehensive loss for the period | | — | | (228,788) | | 3,793 | | 218,347 | | | (6,648) | | | Share-based compensation | | 5,344 | | — | | — | | — | | 5,344 | | Exercise of options | | (1,141) | | | — | | | — | | — | | (1,141) | | | As of December 31, 2023 | | 188,249 | | (576,733) | | (5,820) | | 555,033 | | | 160,729 | | | Hyperinflation effect in comprehensive income | | — | | (17) | | | — | | (13) | | (30) | | Other comprehensive (loss) / income | | — | | (207,325) | | | 3,737 | | 219,534 | | 15,946 | | Total comprehensive (loss) / income for the period | | — | | (207,342) | | | 3,737 | | 219,521 | | 15,916 | | Share-based compensation | | 6,160 | | — | | — | | — | | 6,160 | | Exercise of options | | (2,363) | | | — | | — | | — | | (2,363) | | | As of December 31, 2024 | | 192,046 | | | (784,075) | | | (2,083) | | | 774,554 | | | 180,442 | | Hyperinflation effect in comprehensive income | | — | | (34) | | | — | | | — | | | (34) | | | Other comprehensive (loss) / income | | — | | 92,539 | | | 2,083 | | | (97,529) | | | (2,907) | | | Total comprehensive (loss) / income for the period | | — | | 92,505 | | 2,083 | | (97,529) | | (2,941) | | Share-based compensation | | 4,082 | | — | | — | | — | | 4,082 | | Exercise of options | | (3,063) | | | — | | — | | — | | (3,063) | | | As of December 31, 2025 | | 193,065 | | (691,570) | | — | | 677,025 | | 178,520 |
The share-based compensation reserve represents the Group’s cumulative equity settled share option expense. The exchange difference on net investment in foreign operations represents the cumulative amount of the exchange differences related to foreign operations that are consolidated.
The fair value reserve of financial assets at FVOCI represents the fair value changes on financial assets at fair value through other comprehensive income. The Currency translation adjustment reserve represents the cumulative exchange differences on the translation of the Group’s overseas subsidiaries into the Group’s presentation currency.
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