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RELATED PARTY TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2025
RELATED PARTY TRANSACTIONS [Abstract]  
Related Party Transactions and Balances
The Company had the following significant related party transactions for the years ended December 31, 2023, 2024 and 2025:

   
Year ended December 31,
  
   
2023
$
   
2024
$
   
2025
$
 
                      
Services provided by:
                        
- Investee(1)
    
11,327
      
57,176
      
73,108
  
                         
Services provided to:
                        
- Investee(1)
    
8,624
      
32,362
      
15,318
  
                         
Donations made to affiliate(2)
     –       –       7,783  

The Company had the following significant related party balances as of December 31, 2024 and 2025:
   
As of December 31,
  
   
2024
$
   
2025
$
 
               
Amounts due from:
                
- Investee
    
406,235
      
475,211
  
                 
Amounts due to:
                
- Investee
    
254,704
      
273,078
  


(1)
In October 2023, the Company deconsolidated a subsidiary. The Company retained significant influence and the retained investment is accounted for using the equity method. Accordingly, the investee continues to be considered as a related party of the Company. Gain on deconsolidation is not material to the consolidated financial statements.

(2)
Forrest Li was elected as President of the association in 2025. Accordingly, the association is considered as a related party of the Company.