Investments in equity accounted associates (Tables)

6 Months Ended

Jun. 30, 2022

MX Capital Limited

Disclosure of associates [line items]

Summary of the fair values of the identifiable assets and liabilities on provisional basis as at the date of acquisition

The deal is accounted for as equity accounted associate based on the provisions of IAS 28. The fair values of the identifiable assets and liabilities on provisional basis as at the date of acquisition were:

	Fair value recognized
	on acquisition,
	February 4, 2022, MX
	Capital Ltd
Assets
Property and equipment	148
Intangible assets	18,339
Right-of-use assets	26
Trade and other receivables	177
Cash and cash equivalents	5,367
Prepaid tax	34
Loans receivable - current	34
Other assets	154
	24,279
Liabilities
Trade and other payables	(1,150)
Tax liability	(155)
Provisions for non-income tax risks	(89)
Lease liabilities - current	(26)
Short term loans	(1,171)
	(2,591)
Total identifiable net assets at fair value	21,688
Goodwill arising on acquisition	13,831
Purchase consideration transferred	15,000
Liability arising from sellers earn-outs	11,502
Liability arising from founders earn-outs	4,692
Liability arising from symmetric put option	544
Asset arising from symmetric call option	(7,323)

Castcrown Ltd

Disclosure of associates [line items]

Summary of the fair values of the identifiable assets and liabilities on provisional basis as at the date of acquisition

The fair values of the identifiable assets and liabilities on provisional basis as at the date of acquisition were:

	Fair value recognized
	on acquisition, March
	30, 2022, Castcrown
	Ltd
Assets
Property and equipment	4
Intangible assets	3,985
Trade and other receivables	344
Cash and cash equivalents	664
Loans receivable - current	121
	5,118
Liabilities
Trade and other payables	(558)
Tax liability	(213)
Long term loans	(316)
	(1,087)
Total identifiable net assets at fair value	4,031
Goodwill arising on acquisition	(2,773)
Purchase consideration transferred	2,970
Derivative asset arising from call option	(3,745)