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Finance income and finance expenses
12 Months Ended
Dec. 31, 2023
Finance income and finance expenses  
Finance income and finance expenses

12.  Finance income and finance expenses

The following table summarizes financial income and expenses for years ended December 31, 2023, 2022 and 2021:

    

2023

    

2022

    

2021

Interest income under the effective interest method on:

- Debt securities - at amortised cost

2,536

222

- Debt securities - at FVOCI

68

13

- Loans receivable

1,403

1,404

- Bank deposits

10

Total interest income arising from financial assets

4,017

1,639

Dividend income:

- Equity securities at FVTPL

1,231

231

Financial assets at FVTPL - net change in fair value:

- Mandatorily measured at FVTPL - held for trading

17

Other income

(19)

79

Finance income - other

 

1,231

 

229

 

79

Financial assets at FVTPL - net change in fair value:

- Mandatorily measured at FVTPL - held for trading

(115)

Interest expense

(61)

(116)

(91)

Bank charges

 

(347)

 

(585)

 

(320)

Transaction cost

(104)

Unwinding of discount on the put option liability

 

(129)

 

(366)

 

Net foreign exchange loss

 

(3,395)

 

(1,020)

 

(2,809)

Finance expenses

(4,047)

(2,191)

(3,220)

Net finance expense

 

1,201

 

(323)

 

(3,141)