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Investments (Tables)
12 Months Ended
Dec. 31, 2021
Disclosure of investments accounted for using equity method [text block] [Abstract]  
Schedule of group financial investments
 

2021

   

Amortized
cost

 

Fair value
through other
comprehensive
income

 

Fair value
through
profit or loss

 

Total

   

USD ‘000

 

USD ‘000

 

USD ‘000

 

USD ‘000

Unquoted bonds*

 

2,934

 

 

 

 

2,934

 

Quoted bonds

 

 

 

418,445

 

 

418,445

 

Quoted funds and alternative investments

 

 

 

 

14,377

 

14,377

 

Quoted equities**

 

 

 

13,721

 

14,162

 

27,883

 

Unquoted equities***

 

 

 

7,046

 

 

7,046

 

Expected credit losses and impairment

 

(463

)

 

 

 

(463

)

   

2,471

 

 

439,212

 

28,539

 

470,222

 

 

2020

   

Amortized cost

 

Fair value
through other
comprehensive
income

 

Fair value
through
profit or loss

 

Total

   

USD ‘000

 

USD ‘000

 

USD ‘000

 

USD ‘000

Unquoted bonds*

 

3,103

 

 

 

 

3,103

 

Quoted bonds

 

 

 

390,918

 

 

390,918

 

Quoted funds and alternative investments

 

 

 

 

9,791

 

9,791

 

Quoted equities

 

 

 

14,935

 

12,989

 

27,924

 

Unquoted equities***

 

 

 

6,748

 

 

6,748

 

Expected credit losses and impairment

 

(397

)

 

 

 

(397

)

   

2,706

 

 

412,601

 

22,780

 

438,087

 

Schedule of expected credit losses and impairment provision for the bonds
 

2021

 

2020

   

USD ‘000

 

USD ‘000

Opening balance

 

397

 

268

Addition of provision for investment held at amortized cost

 

66

 

129

Ending balance

 

463

 

397

Schedule of fair value of level 3 financial assets
 

%

 

Positive
impact

 

Negative
impact

 

Valuation variables

       

USD ‘000

 

USD ‘000

   

2021

 

+/- 10

 

663

 

(663)

 

Market multiples applied to a range of financial performance measures****

2020

 

+/- 10

 

701

 

(701)

 

Market multiples applied to a range of financial performance measures

And market multiples applied to implied value in a recent official sale offer

2019

 

+/- 10

 

574

 

(574)

 

Market multiples applied to a range of financial performance measures