- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References + Details

Financial risk management objectives and policies - Credit risk (Details) - USD ($) $ in Thousands	1 Months Ended				12 Months Ended
	Aug. 31, 2024	Mar. 31, 2021	Dec. 31, 2020	Apr. 30, 2019	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Financial assets					$ 18,710	$ 28,258
Expected credit loss allowance recognition period					12 months
Capital contributions					$ 99,642	0	$ 0
Equity Offering
Disclosure of detailed information about financial instruments [line items]
Capital contributions		$ 341,000
Equity Offering \| Ordinary Shares
Disclosure of detailed information about financial instruments [line items]
Capital contributions	$ 94,700		$ 231,000	$ 280,000
Additional paid in capital				$ 86,000
Accumulated Impairment
Disclosure of detailed information about financial instruments [line items]
Financial assets					(2,927)	(5,101)
Trade notes and accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial assets					15,782	23,157
Trade notes and accounts receivable \| Accumulated Impairment
Disclosure of detailed information about financial instruments [line items]
Financial assets					$ (2,927)	$ (5,101)	$ (7,536)