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) |
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