Tax Expense (Benefit) (Tables)

12 Months Ended

Dec. 31, 2021

Tax Expense Benefit [Abstract]

Summary of Major Components of Tax Expense (Benefit)

	YEAR ENDED DECEMBER 31,
	2021			2020			2019
Current tax expense		1,481			978			420
Deferred tax charge (Note 16)		—			—			452
Deferred tax credit (Note 16)		(1,770	)		(5,377	)		—
		(289	)		(4,399	)		872

Summary of Reconciliation of Tax Expense (Benefit)

The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the applicable tax rate of 5% as follows:

	YEAR ENDED DECEMBER 31,
	2021			2020			2019
Income (loss) before tax		12,164			10,752			(1,029	)
Tax expense at 5%		608			538			(52	)
Tax effects of:
Disallowed expenses (credits)		239			(692	)		322
Movements in temporary differences		(939	)		(1,892	)		233
Income subject to other tax rates		(273	)		(2,144	)		248
Other		76			(209	)		121
		(289	)		(4,399	)		872