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Financial instruments - fair values and risk management (Tables)
12 Months Ended
Dec. 31, 2022
Financial instruments - fair values and risk management.  
Schedule of financial assets

    

December 31, 

    

December 31, 

2022

2021

Financial assets at amortized cost

  

  

Trade receivables

 

41,874

 

41,675

Cash and cash equivalents

 

86,774

 

142,802

Loans receivable

 

3,834

 

123

Other investments - current

35,547

Total

168,029

 

184,600

    

December 31, 

    

December 31, 

 

2022

 

2021

Financial assets measured at fair value

 

  

 

  

Other investments - current - fair value through profit or loss

 

14,818

 

Other investments - non-current - fair value through other comprehensive income

 

2,969

 

Other investments - non-current - fair value through profit or loss

14,934

Total

 

32,721

 

Schedule of financial liabilities

    

December 31, 

    

December 31, 

2022

2021

Financial liabilities not measured at fair value

 

  

 

  

Trade and other payables

 

30,521

 

26,573

Total

30,521

 

26,573

    

December 31, 

    

December 31, 

2022

2021

Financial liabilities measured at fair value

 

  

 

  

Put option liability

27,475

Share warrant obligation

 

13,035

 

22,029

Other non-current liabilities

577

Total

 

41,087

 

22,029

Schedule of maximum exposure to credit risk at the reporting date

    

December 31, 

    

December 31, 

2022

2021

Loan receivables

 

3,834

 

123

Trade receivables

 

41,874

 

41,675

Cash and cash equivalents

 

86,774

 

142,802

Other investments - current

50,365

Other investments - non-current

17,903

Schedule of contractual maturities of non-derivative financial liabilities

Carrying 

Contractual

3 months 

Between 

Between 

December 31, 2022

    

amounts

    

 cash flows

    

or less

    

3 – 12 months

    

1 – 5 years

Non-derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Lease liabilities

 

1,187

 

1,183

 

309

 

437

 

437

Trade and other payables

 

30,521

 

30,521

 

30,521

 

 

 

31,708

 

31,704

 

30,830

 

437

 

437

Carrying

Contractual

3 months

Between 

Between 

December 31, 2021

    

amounts

    

cash flows

    

or less

    

3 – 12 months

    

1 – 5 years

Non-derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Lease liabilities

 

1,934

 

1,942

 

313

 

453

 

1,176

Trade and other payables

 

26,573

 

26,573

 

26,573

 

 

 

28,507

 

28,515

 

26,886

 

453

 

1,176

Schedule of contractual maturities of derivatives financial liabilities

    

Carrying 

    

Contractual 

    

3 months

    

Between 312 

    

Between 1

December 31, 2022

 

amounts

 

cash flows

 

 or less

 

months

 

years

Derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Share warrant obligation

 

13,035

 

 

 

 

13,035

Put option liability

27,475

27,475

 

40,510

 

 

 

 

40,510

    

Carrying

    

Contractual

    

3 months

    

Between 312

    

Between 15

December 31, 2021

amounts

cash flows

or less

months

years

Derivative financial liabilities

 

  

 

  

 

  

 

  

 

  

Share warrant obligation

 

22,029

 

 

 

 

22,029

 

22,029

 

 

 

 

22,029

Schedule of exposure to foreign currency risk

December 31, 2022

    

Euro

    

Russian Ruble

Armenian Dram

Kazakhstani Tenge

Assets

 

  

 

  

Loans receivable

 

476

 

39

Trade and other receivables

 

9,411

 

Cash and cash equivalents

 

17,057

 

1,078

26

95

 

26,944

 

1,078

65

95

Liabilities

 

  

 

  

Lease liabilities

 

(1,053)

 

(134)

Trade and other payables

 

(8,017)

 

(614)

(33)

 

(9,070)

 

(748)

(33)

Net exposure

 

17,874

 

1,078

(683)

62

December 31, 2021

    

Euro

    

Russian Ruble

Assets

 

  

 

  

Loans receivable

 

123

 

Trade and other receivables

 

9,493

 

3,571

Cash and cash equivalents

 

33,297

 

621

 

42,913

 

4,192

Liabilities

 

  

 

  

Lease liabilities

 

(1,795)

 

(139)

Trade and other payables

 

(4,701)

 

(1,092)

 

(6,496)

 

(1,231)

Net exposure

 

36,417

 

2,961

Schedule of sensitivity analysis

Strengthening of US$

Weakening of US$ by

December 31, 2022

    

by 10%

     

10%

Euro

 

(1,787)

 

1,787

Russian Ruble

(108)

108

Armenian Dram

68

(68)

Kazakhstani Tenge

 

(6)

 

6

 

(1,833)

 

1,833

Strengthening of US$

Weakening of US$

December 31, 2021

    

 by 10% 

    

  by 10%

Euro

 

(3,642)

 

3,642

Russian Ruble

 

(296)

 

296

 

(3,938)

 

3,938

Schedule of reconciliation from the opening balances to the closing balances for financial liabilities based on Level 3 fair values

    

Share warrant

    

Put option

    

Other non-

obligation

liability

current

(Note 4)

(Note 4)

liabilities

Balance at January 1, 2021 (August, 2021 for Share warrant obligation)

 

32,109

 

 

Net change in fair value

    

(10,080)

    

    

Balance at December 31, 2021

 

22,029

 

 

Balance at January 1, 2022

 

22,029

 

 

Initial recognition

 

 

23,309

 

2,555

Net change in fair value

    

(8,994)

    

3,800

    

(1,978)

Gain included in finance cost

 

  

 

  

 

  

Net change in fair value

 

 

366

 

Balance at December 31, 2022

 

13,035

 

27,475

 

577

Schedule of reconciliation from the opening balances to the closing balances for financial assets based on Level 3 fair values

    

Other

non-current

current assets

Balance at January 1, 2022

 

  

Purchases

 

4,422

Net change in fair value

 

(4,422)

Balance at December 31, 2022