Standards Issued But Not Yet effective

12 Months Ended

Dec. 31, 2022

Standards Issued But Not Yet effective [Abstract]

Standards issued but not yet effective

28. Standards issued but not yet effective

The new and amended standards that are issued, but not yet effective, up to the date of issuance of the Group’s financial statements are disclosed below. The Group intends to adopt these new and amended standards, if applicable, when they become effective.

Amendments to IFRS 10 and IAS 28 (2011)	Sale or Contribution of Assets between an Investor and its Associate or Joint Venture2
Amendments to IFRS 17	Initial Application of IFRS 17 and IFRS 9 – Comparative Information1
Amendments to IAS 1	Classification of Liabilities as Current or Non-curren1
Amendments to IAS 1 and	Disclosure of Accounting Policies1
Amendments to IAS 8	Definition of Accounting Estimate1
Amendments to IAS 12	Deferred Tax related to Assets and Liabilities arising from a Single Transaction1

^1. Effective for annual periods beginning on or after 1 January 2023

^2. No mandatory effective date yet determined but available for adoption

The adoption of the above new and amended standards and interpretations are not expected to have a material impact on the Group’s financial statements.