XML 82 R63.htm IDEA: XBRL DOCUMENT v3.23.2
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 3‑12 

    

Between 1‑5 

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 3‑12

    

Between 1‑5

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

 

—