Intangible assets and goodwill (Tables)
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12 Months Ended |
Dec. 31, 2022 |
Intangible assets and goodwill |
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Schedule of reconciliation of carrying amount of Intangible assets |
| | | | | | | | | Computer | | Licenses and | | | | | software | | IP rights | | Total | Cost | | | | | | | Balance at January 1, 2021 | | 771 | | — | | 771 | Additions | | 4 | | 334 | | 338 | Acquisitions through business combinations | | — | | 52 | | 52 | Balance at December 31, 2021 | | 775 | | 386 | | 1,161 | | | | | | | | Amortization | | | | | | | Balance at January 1, 2021 | | 695 | | — | | 695 | Amortization for the year | | 55 | | 145 | | 200 | Balance at December 31, 2021 | | 750 | | 145 | | 895 | | | | | | | | Carrying amounts | | | | | | | Balance at December 31, 2021 | | 25 | | 241 | | 266 |
| | | | | | | | | Computer | | Licenses and | | | | | software | | IP rights | | Total | Cost | | | | | | | Balance at January 1, 2022 | | 775 | | 386 | | 1,161 | Additions | | 17 | | 47 | | 64 | Acquisitions through business combinations (see Note 15.C) | | 26 | | 17,638 | | 17,664 | Disposals through the sale | | (26) | | (449) | | (475) | Effect of foreign exchange rates | | 3 | | 15 | | 18 | Balance at December 31, 2022 | | 795 | | 17,637 | | 18,432 | | | | | | | | Amortization | | | | | | | Balance at January 1, 2022 | | 750 | | 145 | | 895 | Amortization for the year | | 22 | | 4,372 | | 4,394 | Impairment loss | | — | | 547 | | 547 | Disposals through the sale | | (10) | | (355) | | (365) | Effect of foreign exchange rates | | — | | (16) | | (16) | Balance at December 31, 2022 | | 762 | | 4,693 | | 5,455 | | | | | | | | Carrying amounts | | | | | | | Balance at December 31, 2022 | | 33 | | 12,944 | | 12,977 |
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Schedule of acquisition-date fair value of each major class of consideration transferred |
| | | Consideration transferred | | | Cash | | 55,667 | Share consideration | | 3,158 | Deferred share consideration | | 8,237 | Total fair value of consideration | | 67,062 |
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Schedule of of amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed |
| | | | | Fair value recognized on acquisition, | | | January 31, 2022, Lightmap Ltd | Assets | | | Property and equipment (Note 4) | | 68 | Intangible assets | | 17,664 | Right-of-use assets | | 230 | Indemnification asset | | 3,159 | Trade and other receivables | | 2,668 | Cash and cash equivalents | | 1,555 | Prepaid tax | | 260 | | | 25,604 | Liabilities | | | Lease liabilities | | (230) | Trade and other payables | | (2,160) | Provisions for non-income tax risks (Note 21) | | (1,381) | Tax liability (Note 21) | | (1,721) | | | (5,492) | Total identifiable net assets at fair value | | 20,112 | Goodwill arising on acquisition | | 46,950 | NCI | | — | Purchase consideration transferred | | 67,062 |
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Schedule of reconciliation of carrying amount of goodwill |
| | | Balance at January 1, 2022 | | 1,501 | Acquisition through business combination | | 46,950 | Goodwill impairment | | (46,947) | Translation reserve | | 332 | Balance at December 31, 2022 | | 1,836 |
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