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Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The Group’s financial assets and liabilities measured at fair value on a recurring basis, including accrued interest components, consisted of the following types of instruments as of December 31, 2021 and 2022:

	Fair value measurements
	December 31, 2022
	Level 1		Level 2		Level 3		Total
Assets:
Financial assets at fair value through the other comprehensive income		9,408		-		462		9,870
Financial assets measured at fair value through profit or loss		738		-		4,762		5,500
Dividend preference derivative in TSG ⁽¹⁾		-		-		3,000		3,000
Foreign currency derivative contracts		-		109		-		109
	$	10,146	$	109	$	8,224	$	18,479

	Fair value measurements
	December 31, 2022
	Level 1		Level 2		Level 3		Total
Liabilities:
Put options of non-controlling interests		-		-		72,188		72,188
Contingent consideration in respect of business combination		-		-		30,635		30,635
	$	-	$	-	$	102,823	$	102,823

	Fair value measurements
	December 31, 2021
	Level 1		Level 2		Level 3		Total
Assets:
Dividend preference derivative in TSG ⁽¹⁾		-		-		2,023		2,023
Convertible bonds at fair value through profit or loss		-		1,142		-		1,142
Foreign currency derivative contracts		-		188		-		188
	$	-	$	1,330	$	2,023	$	3,353

Liabilities:
Put options of non-controlling interests		-		-		71,278		71,278
Contingent consideration in respect of business combination		-		-		24,495		24,495
	$	-	$	-	$	95,773	$	95,773

(1)	The fair value of dividend preference derivative in TSG was estimated using the Monte-Carlo simulation technique.