Trade and Other Payables

6 Months Ended

12 Months Ended

Jun. 30, 2019

Dec. 31, 2018

Trade and other payables [abstract]

TRADE AND OTHER PAYABLES

9. TRADE AND OTHER PAYABLES

	As at 30 June 2019		As at 31 December 2018
	(Unaudited)
Trade accounts payable - other companies	$	888,155	$	1,442,262
Amounts due to related companies (Note 20)		1,838,257		2,118,424
Accrued salaries and bonus		492,606		210,537
Accrued customer claims		359,926		116,692
Trade and other payables	$	3,578,944	$	3,887,915

As at 30 June 2019 and 2018, $48,847 and $28,720, respectively, included in accrued customer claims is a specific provision for penalty claims for failure to meet certain performance indicators as stipulated in contracts with certain clients from the financial institution sector.

10. TRADE AND OTHER PAYABLES

	31 December
	2018		2017
Trade accounts payable- other companies	$	1,442,262	$	1,556,834
Amounts due to related companies (Note 19)		2,118,424		124,460
Accrued salaries and bonus		210,537		76,444
Accrued customer claims		116,692		182,952
Trade and other payables	$	3,887,915	$	1,940,690
Output Vat	$	78,479	$	100,040
Accrued Expense		740,899		420,090
Payroll Payable		589,030		519,235
Other Payable		221,669		285,885
Other current liabilities	$	1,630,077	$	1,325,250

As of 31 December 2018 and 2017, $18,445 and $71,092, respectively, included in accrued customer claims is a specific provision for penalty claims for failure to meet certain performance indicators as stipulated in contracts with certain clients from the financial institution sector.