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Commitments (Tables)
 12 Months Ended
Dec. 31, 2023
Commitments [Abstract]  
Summary of amounts recognized in the statement of financial position The Consolidated Statement of Financial Position and the Consolidated Income Statement discloses the following amounts relating to leases:
Amounts recognized in the Consolidated Statement of Financial Position
20232022
Right-of-use assets20,329 18,122 
(-) Depreciation of right-of-use assets(5,845)(2,833)
Right-of-use assets14,484 15,289 
Lease liabilities (current)
3,014 2,243 
Lease liabilities (non-current)
12,822 13,851 
Lease liabilities15,836 16,094 
Related party lease - Santiago20232022
Lease liabilities (current)520 502 
Lease liabilities (non-current)2,604 3,078 
Summary of amounts recognized in the statement of profit or loss
Amounts recognized in the Consolidated Income Statement
202320222021
Depreciation of right-of-use assets(3,019)(2,405)(1,201)
Interest on lease liabilities(1,243)(1,807)(1,022)
Principal paid(2,434)(1,652)(832)
Related party lease - Santiago20232022
Principal paid538 425 
Depreciation of right-of-use assets551481
Interest on lease liabilities7973
Disclosure of consideration payable Consideration payable on acquisition
The following table reflects consideration payable from acquisition transactions
20232022
Deferred consideration payable – Moneda (i)48,710 15,889 
Consideration payable on acquisition – Igah (iv)— 4,771 
Consideration payable on acquisition – Bari3,570 — 
Consideration payable on acquisition – Move1,886 — 
Consideration payable on acquisition – VBI (iii)2,553 11,792 
Consideration payable on acquisition - Bancolombia1,348 — 
Consideration payable on acquisition - Kamaroopin (ii)1,020 735 
Current liabilities – consideration payable on acquisition59,087 33,187 
Consideration payable on acquisition - Bancolombia24,652 — 
Deferred consideration payable (i) – Moneda— 10,592 
Contingent consideration payable on acquisition – Moneda (note 30(b))— 12,891 
Contingent consideration payable on acquisition – VBI (note 30(b))11,053 9,072 
Consideration payable on acquisition - Kamaroopin (ii)— 859 
Contingent consideration payable on acquisition – Kamaroopin (note 30(b))7,148 — 
Non-current liabilities – consideration payable on acquisition42,853 33,414 
(i)The Moneda business combination transaction included US$ 58.7 million on acquisition date expected to be paid to Moneda’s former partners who are currently employees of the Group. The amount to be paid in exchange for their services was subject to a time vesting period up until December 1, 2023 and December 1, 2024, and payable in two equal installments in cash. On December 4, 2023, an amendment to the transaction purchase agreement for Moneda was concluded to settle the first instalment due in the Company’s Class A common shares rather than cash for strategic liquidity purposes.
    This expense is recognized as a compensation expense as the employees render services and is not part of the Purchase Price Allocation. For the years ending December 31, 2023 and 2022, deferred consideration expenses in the Group’s Consolidated Income Statement were as a result of the following:
202320222021
Moneda(22,229)(24,444)(2,037)
Blue Macaw (note 5(e))(732)— — 
Total deferred consideration(22,961)(24,444)(2,037)
(ii)Consideration payable for the acquisition of the first tranche of Kamaroopin (when acquired as an associate of the Company in 2022) will be paid in the next 12 months.
(iii)The consideration payable to VBI is indexed to interbank interest rates (CDI) in Brazil as per the terms of the acquisition agreement. The liability includes the second installment payable to selling shareholder of VBI and a preferred dividend payable to the preferred shareholders of VBI, determined in accordance with the terms of the acquisition agreement.
(iv)Consideration payable for the acquisition of Igah per terms of the purchase agreement consisting of equity consideration in common shares net of dividends in relation to the total Class A common shares issued (included as part of the consideration transfer to sellers of Igah per note 29).
(v)Cash Settlements during the year ending December 31, 2023 and 2022 includes:
Description20232022
Acquisition payable - Moneda— (16,437)
Acquisition payable - Kamaroopin(998)— 
Acquisition payable - VBI(13,686)— 
Total acquisition payables paid(14,684)(16,437)
Deferred consideration paid – Blue Macaw (note 5(e))(732)— 
    Amounts in relation to Blue Macaw refer to the exercise of a pre-agreed purchase option for an additional stake in a recently acquired asset (note 5(e)). This option, referred to as Option 1, was part of the initial acquisition agreement and does not have any performance conditions attached. The expense is recognized as deferred consideration in the Group’s audited Consolidated Income Statement due to its non-routine nature and indirect association with a strategic asset acquisition.
(vi)Non-cash (Class A common shares of the Company) settlements during the year ending December 31, 2023 and 2022
Description20232022
Acquisition payable – Igah(5,385)— 
(5,385)— 
Disclosure of commitments subject to possible redemption
Commitment subject to possible redemption
Balance at December 31, 2021— 
Commitment subject to possible redemption raised220,458 
IPO expenses - SPAC10,325 
Interest earned on trust account3,362 
Balance at December 31, 2022234,145 
Amortization of SPAC IPO initial cost6,166 
Interest earned on trust account10,109 
Deposits2,100 
Redemptions (note 5(a))(65,164)
Balance at December 31, 2023187,356 
Schedule of movement in gross obligations under put option
Movements during the year on the Group’s gross obligation under the VBI put option and the Igah put option are detailed below.
Purchase commitments for minority interests shares
NoteVBIIgah IVTotal
Balance at December 31, 202265,544 7,884 73,428 
Cumulative translation adjustment5,377 — 5,377 
Purchase price allocation adjustments— 2,455 2,455 
Gross obligation adjustments25(b)10,667 999 11,666 
Balance at December 31, 202381,588 11,338 92,926