Property, Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2021

Property, Premises and Equipment [Abstract]

Schedule of property, premises and equipment

	Office buildings		Aircraft	Office furniture		Computers		Equipment		Leasehold improvements		Vehicles	Work in progress		Right of use assets	Total
	USD ‘000		USD ‘000	USD ‘000		USD ‘000		USD ‘000		USD ‘000		USD ‘000	USD ‘000		USD ‘000	USD ‘000
Cost
At 1 January 2021	2,681		11,290	1,678		1,862		293		1,419		1,011	76		4,035	24,345
Additions	4		—	103		160		12		98		—	1,109		1,269	2,755
Transfers	1,311		—	116		94		2		838		—	(1,050	)	—	1,311
Disposals	—		—	(101	)	(22	)	(3	)	(69	)	—	—		—	(195	)
At 31 December 2021	3,996		11,290	1,796		2,094		304		2,286		1,011	135		5,304	28,216
Depreciation
At 1 January 2021	923		3,615	1,440		1,605		284		1,318		871	—		1,121	11,177
Deprecation for the year	35		903	42		186		6		102		47	—		994	2,315
Disposals	—		—	(75	)	(22	)	(3	)	(35	)	—	—		—	(135	)
At 31 December 2021	958		4,518	1,407		1,769		287		1,385		918	—		2,115	13,357
Net carrying amount
At 31 December 2021	3,038		6,772	389		325		17		901		93	135		3,189	14,859
Cost
At 1 January 2020	2,679		11,290	1,652		1,646		291		1,411		1,011	9		1,925	21,914
Additions	22		—	26		210		2		8		—	76		2,012	2,356
Transfers	—		—	—		9		—		—		—	(9	)	—	—
Disposals	—		—	—		(3	)	—		—		—	—		—	(3	)
Adjustments	(20	)	—	—		—		—		—		—	—		98	78
At 31 December 2020	2,681		11,290	1,678		1,862		293		1,419		1,011	76		4,035	24,345
Depreciation
At 1 January 2020	894		2,709	1,383		1,436		282		1,250		814	—		411	9,179
Deprecation for the year	29		906	57		172		2		68		57	—		584	1,875
Disposals	—		—	—		(3	)	—		—		—	—		—	(3	)
Adjustments	—		—	—		—		—		—		—	—		126	126
At 31 December 2020	923		3,615	1,440		1,605		284		1,318		871	—		1,121	11,177
Net carrying amount
At 31 December 2020	1,758		7,675	238		257		9		101		140	76		2,914	13,168

Schedule of depreciation and amortization

	2021		2020		2019
	USD ‘000		USD ‘000		USD ‘000
Property, premises and equipment depreciation charge for the year	2,315		1,875		1,907
Intangible assets amortization charge for the year (note 14)	1,248		737		49
Aircraft depreciation allocated to listing transaction deferred cost	—		—		(73	)
Aircraft depreciation allocated to other expenses (note 24)	(750	)	(632	)	(595	)
Total depreciation and amortization allocated to G&A (note 22)	2,813		1,980		1,288