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"value": "public company limited by shares",
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"fact-288": {
"value": "The consolidated financial statements of ASA International Group plc have been prepared on a historical cost basis, except for derivative and equity instruments, which have been measured at fair value The 2022 consolidated financial statements have been prepared on a going concern basis",
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"value": " The consolidated financial statements are presented in USD and all values are rounded to the nearest thousand (USD\u2019000), except when otherwise indicated",
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"fact-290": {
"value": "The consolidated financial statements for the year ended 31 December 2022 were authorised for issue in accordance with a resolution of the Directors on 17 April 2023",
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"fact-291": {
"value": ".1.1 Basis of preparation The 2022 consolidated financial statements have been prepared on a going concern basis. It should be noted that in the 2021 Annual Report and Accounts, approved on 29 April 2022, senior management and the Directors concluded that the uncertainty relating to debt covenant breaches over the going concern period, and potential actions to mitigate debt being called due, represented a material uncertainty that may cast significant doubt over the Group\u2019s ability to continue as a going concern. In performing the going concern assessment for the 2022 consolidated financial statements the Directors have considered the global economic challenges arising out of the USD crisis and high inflation in major operating markets for the period up to 31 May 2024 (the \u2018Assessment Period\u2019). The conclusion of this assessment remains consistent with that of the 2021 Annual Report. Senior management and the Directors have concluded that there is a material uncertainty that may cast significant doubt over the Group\u2019s ability to continue as a going concern. The Group has updated its detailed financial model for its budget and projections (the \u2018Projections\u2019) in line with current market conditions. The management team used the actual numbers up to December 2022 and updated the operating projections for the Assessment Period. These Projections are based on a detailed set of key operating and financial assumptions, including the minimum required cash balances, capital and debt funding plan per operating subsidiary, post-pandemic economic conditions of the countries, senior management\u2019s estimation of increased credit and funding risks, and current economic challenges faced by different operating subsidiaries resulting from increased inflation, which has a possibility to reduce demand for new microfinance loans. As a microfinance lender, the Group sees the service it provides to clients as an important factor for them to continue their businesses and their livelihoods as it provides resources and access to capital to the financially underserved. Therefore, The Group expects that rising inflation will not increase arrears materially based on historical evidence, however, this remains a risk. The Group remains well capitalised and in compliance with minimum equity requirement in all markets. In terms of liquidity, the Group has USD 54.5 million of cash as of 31 December 2022. Also, the Group has a strong funding pipeline of USD 194 million with over 63% having agreed terms and which can be accessed in the short to medium term at the time of approval of the consolidated financial statements. This continues to reaffirm the confidence lenders have in the strength of the Group\u2019s business model and senior management\u2019s ongoing strategies to steer the Group through the current economic situation. It should be noted that the majority of this additional funding contains loan covenants and there is a risk of covenant breaches in certain stress scenarios, consistent with the risks detailed in the remainder of the going concern assessment. The Group is confident it will generate positive cash flows and will be able to fully fund the projected loan portfolio throughout the assessment period. The Group does not expect a significant increase in credit loss expenses during the Assessment Period as in most of the entities, collections are back to the high 90% range and the proportion of loans with outstanding payments greater than 30 days (portfolio at risk greater than 30 days, or \u2018PAR>30\u2019) have generally stabilised. However, the Group expects increased PAR>30 in India, Myanmar and Sri Lanka as these entities are still struggling with overdue loans, economic and political challenges, which are creating operational and liquidity challenges for these entities. However, the Group has curtailed its disbursement in those entities and their portfolio size is expected to be much lower in comparison to the Group\u2019s Outstanding Loan Portfolio (\u2018OLP\u2019). The management team is closely following up on the developments. Due to the above challenges, the Group expects further breaches of loan covenants during the Assessment Period. These covenants would mainly relate to arrears levels (portfolio at risk greater than 30 days, or \u2018PAR>30\u2019), risk coverage ratios, the cost to income ratio, and write-off ratios. These breaches have not historically resulted in the immediate repayment request from lenders and are further evidenced by the supportive attitude of lenders in the last three years where the Group has been continuously able to raise new funds from the lenders. Out of total loans of USD 257 million, USD 82.5 million had breached loan covenants. As of 31 December, the balance for credit lines with breached covenants and which does not have waivers amounts to USD 65 million out of which waivers have been subsequently received for USD 64 million. Senior management is in constant communication with the other lenders for the waivers. However, the waivers received do not cover all of the Assessment Period. The international funders have been supportive of the Group and the microfinance sector in general during the last three years. In the absence of waivers, breaches of covenants that are not rectified within the time specified in the respective agreements, as applicable, would cause an event of default under the loan agreements. The Group is experiencing restrictions on the movement of funds between certain countries, due to laws or regulations, which could restrict the ability of the Group to support the funding or debt repayment requirements in the countries in which it operates. Unless the majority of the covenant breach waivers are obtained the debt may be called due, which could materially impact the ability of the Group to meet its debt obligations. Although the Group has a history of negotiating covenant waivers, across particular locations, the current economic and market conditions make it difficult to assess its likely scale of debt covenant breaches and whether the waivers necessary to avoid the immediate repayment of debt will be forthcoming. As a result, senior management and the Directors have concluded that this represents a material uncertainty that may cast significant doubt over the Group\u2019s ability to continue as a going concern. In terms of mitigations, the Group is shrinking its exposure in certain countries by focusing on the collection of existing loans and curtailing disbursements. This is being applied to India, Myanmar and Sri Lanka. In India, additional focus has been on off-book disbursements and finding new business correspondent partners (\u2018BC Partners\u2019) as this serves to increase the available cash in the business. This is not a preferred action but can be utilised to create liquidity in any country\u2019s operation when unexpected repayments are requested by lenders. Further, the holding entities within the Group did not provide parent guarantees to funders of the operating subsidiaries, which protects the Group against cross defaults. Senior management and the Board of Directors extensively challenged the Projections and their underlying assumptions including the above considerations and factors. They also considered the risks around economic uncertainties resulting from high inflation, devaluation of local currencies, delays in dividend repatriation, increased operational costs, and the risk of not obtaining waivers for prospective covenant breaches. They also considered that since the beginning of 2022 most of the operating subsidiaries are fully operational, which has allowed the field operations to open new branches, with collections and new disbursements gradually returning to pre-pandemic levels. The Group also prepared stress and reverse stress scenarios for cash flows including the mitigating actions which include repatriation of dividends and short-term loan from subsidiaries which have sufficient cash reserves. 2.1 General continued 2.1.1 Basis of preparation continued Senior management and the Directors have also assessed the probable impact of any subsidiary failing to maintain its required regulatory ratios. Given the level of arrears and challenge in India there is a probable risk of breaching capital requirements of the Reserve Bank of India (\u2018RBI\u2019) if the realisation significantly declines. Should these requirements be breached then the possible implications could be that the RBI provides management with a remediation plan and/or further capital could be required. As stated earlier, the Group did not provide parent guarantees to funders of the operating subsidiaries and hence in case of dissolution, the Group\u2019s risk is limited to its capital investment and any shareholder loans. Nevertheless, having assessed the Projections, downtrend analysis and mitigations described above, senior management and the Directors have a reasonable expectation that the Group has adequate resources to continue in operation existence for at least twelve months from the date of the authorisation of these financial statements, and the going concern assessment period through to 31 May 2024. For these reasons, they continue to adopt a going concern basis for the preparation of the consolidated financial statements. Accordingly, these financial statements do not include any adjustments to the carrying amount or classification of assets and liabilities that would result if the Group was unable to continue as a going concern.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-292": {
"value": "The Group and Parent Company financial statements are prepared in accordance with UK adopted International Accounting Standards (\u2018IAS\u2019 or \u2018IFRS\u2019)",
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"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-293": {
"value": "Change in Accounting policy The Group has reassessed its accounting policy for restricted cash as cash and cash equivalents following the release of IFRS Interpretations Committee agenda decision in March 2022. The Group has concluded that the restricted cash meets the definition of cash as the underlying terms and conditions do not prevent the Group from accessing restricted cash on demand. Therefore, the Group has concluded that restricted cash will be presented as a component of cash and cash equivalents in the Consolidated statement of cash flows. This change in accounting policy has been applied retrospectively. The Consolidated statement of cash flows and related notes have been restated in the consolidated financial report",
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"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-294": {
"value": "Correction of an error The Group recognises interest income using effective interest rate method. The calculation includes all amounts paid or received between parties to the contract that are an integral part of the effective interest rate of a financial instrument including transaction costs, and all other premiums or discounts. Loan processing fees that is integral to the effective interest rate was previously reported under other interest income instead of interest income calculated using EIR. The presentation error has been corrected by restating each of the affected financial statement line items by USD 8.9 million for the prior periods, as follows: Restatement in the Consolidated income statement and statement of comprehensive income 2021 USD\u2019000 2021 USD\u2019000 (Restated) Interest income calculated using Effective Interest Rate (EIR) 175,732 184,630 Other interest and similar income 14,035 5,137 Interest and similar income 189,767 189,767 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-295": {
"value": ".1.4 Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December for each year presented. The financial statements of subsidiaries are similarly prepared for the year ended 31 December 2022 applying similar accounting policies. Two new subsidiaries, ASA Zanzibar Limited and ASA Dwaso, were incorporated during the period. These do not have any significant impact on the financial position and results of the Group. All intra-Group balances, transactions, income and expenses and profits and losses resulting from intercompany transactions are eliminated in full. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. The Company has control over a subsidiary when it is exposed, or has rights to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The results of subsidiaries acquired or disposed of during the year are included (if any) in the consolidated statement of comprehensive income from the date of acquisition or up to the date of disposal, as appropriate. Non-controlling interests represent the portion of profit or loss and net assets not owned, directly or indirectly, by the Group and are presented separately in the consolidated statement of comprehensive income and within equity in the Consolidated statement of financial position, separately from the equity attributable to equity holders of the parent. Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. Acquisition-related costs are expensed as incurred and included in administrative expenses. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. If the business combination is achieved in stages, the previously held equity interest is remeasured at its acquisition date fair value and any resulting gain or loss is recognised in profit or loss.",
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"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-296": {
"value": "2.2 Summary of significant accounting policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below",
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"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-297": {
"value": "The consolidated financial statements are presented in USD, which is also the Group\u2019s presentation currency",
"dimensions": {
"concept": "ifrs-full:DescriptionOfPresentationCurrency",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-298": {
"value": "Each entity in the Group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-299": {
"value": "Transactions and balances \u2013 Transactions in foreign currencies are initially recorded by the Group\u2019s entities at their respective functional currency at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. All differences are taken to \u2018Exchange rate differences\u2019 in the statement of profit or loss and other comprehensive income. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Group companies \u2013 As at the reporting date, the assets and liabilities of subsidiaries are translated into the Group\u2019s presentation currency (USD) at the rate of exchange ruling at the reporting date except investments in subsidiaries and issued capital, which are translated at historical rate, and their statements of profit or loss and other comprehensive income are translated at the weighted average exchange rates for the year. Currency translation differences have been recorded in the Group\u2019s Consolidated statement of financial position as foreign currency translation reserve through other comprehensive incom",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-300": {
"value": "a) Financial assets \u2013 initial recognition and subsequent measurement (1) Date of recognition Purchases or sales of financial assets that require the delivery of assets within the time frame generally established by regulation or convention in the marketplace are recognised on the trade date, i.e., the date that the Group commits to purchase or sell the asset. (2) Initial recognition and measurement The Group recognises a financial asset in its statement of financial position, when, and only when, the entity becomes a party to the contractual provisions of the instrument. Financial assets are classified, at initial recognition, and measured at fair value. Subsequently they are measured at amortised cost, fair value through Other Comprehensive Income (\u2018OCI\u2019), and Fair Value Through Profit or Loss (\u2018FVTPL\u2019). The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. In order for a financial asset to be classified and measured at amortised cost or fair value through OCI, it needs to give rise to cash flows that are \u2018Solely Payments of Principal and Interest (\u2018SPPI\u2019) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through OCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. (3) Subsequent measurement For purposes of subsequent measurement, financial assets are classified in three categories: \u2022 Financial assets at amortised cost (loans and advances to customers, other assets, cash at bank and in hand and due from banks); \u2022 Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments); and \u2022 Financial assets at FVTPL (derivative instruments). Financial assets at amortised cost Financial assets at amortised cost are subsequently measured using the effective interest rate (\u2018EIR\u2019) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. The Group\u2019s financial assets at amortised cost includes Loans and advances to customers, Other loans and receivables, Cash and cash equivalents and Due from banks. Financial assets designated at fair value through OCI without recycling Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments: Presentation and are not held for trading. The classification is determined on an instrument-by-instrument basis. Investments at FVOCI are subsequently measured at fair value with unrealised gains or losses recognised in OCI and credited to the Investments at FVOCI reserve. Gains and losses on these financial assets are never recycled to profit or loss. Equity instruments designated at fair value through OCI are not subject to impairment assessment. Derivatives are initially recognised at FVTPL. However, as the Group applies cash flow hedge accounting the impact is later moved to FVOC",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-301": {
"value": "Derecognition A financial asset (or, where applicable a part of a financial asset or part of a group of similar financial assets) is derecognised where: \u2022 the right to receive cash flows from the asset has expired\u037e or \u2022 the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u2018pass-through\u2019 arrangement\u037e and \u2022 either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass- through arrangement, and has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset, the asset is recognised to the extent of the Group\u2019s continuing involvement in the asset (see note 2.5.4 to 2.5.6). Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-302": {
"value": "b) Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (\u2018ECLs\u2019) on Loans and advances to customers, Related party receivables, Cash at bank and Due from banks. Loans and advances to customers Given the nature of the Group\u2019s loan exposures (generally short-term exposures, <12 months) no distinction has been made between stage 1 (12 months ECL) and stage 2 loans (lifetime ECL) for the ECL calculation. For disclosure purposes normally stage 1 loans are defined as loans overdue between 1-30 days. Stage 2 loans are overdue loans between 31-90 days. To avoid the complexity of calculating separate probability of default and loss given default, the Group uses a \u2018loss rate approach\u2019 for the measurement of ECLs. The \u2018loss rates\u2019 are determined based on historical credit loss experience, adjusted for forward-looking factors specific to economic environment. The Group considers significant increase in credit risk when contractual payments are 31 days past due. In addition, loans and advances are treated as credit impaired (stage 3) when contractual payments are greater than 90 days past due. These thresholds have been determined based on the historical trend and industry practice where the Group operates. Write-off The Group uses judgement to determine bad loans which are written off. Based on management experience in the local market and the microfinance industry practice, loans over 365 days past due are bracketed as bad, unless there are specific circumstances that lead local management to believe that there is a reasonable expectation of recovery. In Pakistan, loans over 209 days are treated as bad as per regulatory requirement. All bad loans are written off for accounting purposes. The write-offs occur mainly two times in a year (June and December). However, management (Group and/or subsidiary) can write-off loans earlier if loans are deemed unrecoverable or delay write-offs in case of national calamity or any regulatory reasons subject to Board approval. From an operational perspective all overdue loans are monitored for recovery up to two years overdue. Cash at bank, Due from banks and Related party For Due from banks and Related party receivables, the Group used the S&P matrix for default rates based on the most recent publicly made available credit ratings of each counterparty. In the S&P matrix for default rates, there is no specified default rate for each of our external counterparties. Thus, the Group applied the default rate for all financial institutions. Then, the Group calculated the adjusted Probability of Default (\u2018PD\u2019)/ default rates by accommodating management estimates. However, for non-credit rated external counterparties; the PD/default rate is determined by choosing the riskier one between the mid-point of credit ratings of Banks the Group has business with and a similar level rated entity. Management collects the credit ratings of the banks where the funds are deposited and related parties (where applicable) on a half-yearly basis and calculates the ECL on such items using the default rate identified as above. The Group considers credit risk to have significantly increased when the credit ratings of the bank and the related parties have been down-graded which in turn increase the probability of default. The Group considers that the closure of a counterparty bank, dissolution of a related party or a significant liquidity crisis or any objective evidence of impairment such as bankruptcy to be indicators for stage 3",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-303": {
"value": "2.2.3 Financial liabilities \u2013 Initial recognition and subsequent measurement (1) Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at amortised cost. All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include Debt issued and other borrowed funds, Due to customers, Lease liabilities, Other liabilities, Provisions and Derivative financial instruments. (2) Subsequent measurement For the purposes of subsequent measurement, financial liabilities are classified in two categories: \u2022 Financial liabilities at amortised cost (Debt issued and other borrowed funds, Due to customers and Lease liabilities); and \u2022 Financial liabilities at FVTPL (Derivative instruments",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-304": {
"value": "Financial liabilities at amortised cost Debt issued and other borrowed funds, Other liabilities and Due to customers are classified as liabilities where the substance of the contractual arrangement results in the Group having an obligation either to deliver cash or another financial asset to the holder, or to satisfy the obligation other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of own equity shares. After initial measurement, Debt issued and other borrowed funds including Due to customers are subsequently measured at amortised cost using the effective interest rate method. Amortised cost is calculated by considering any discount or premium on the issue and costs that are an integral part of the effective interest rate. Derecognition A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or lo",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-305": {
"value": "Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the Consolidated statement of financial position only if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneous",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-306": {
"value": "2.2.4 Derivative instruments and hedge accounting The Group uses derivative financial instruments, such as forward currency contracts and cross currency interest rate swaps to hedge its foreign currency risks and interest rate risks. Such derivative financial instruments are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value at the end of every reporting period. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. For the purpose of hedge accounting, hedges are classified as cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a particular risk associated with a recognised asset or liability, or a highly probable forecast transaction, or the foreign currency risk in an unrecognised firm commitment. The effective portion of the gain or loss on the hedging instrument is recognised in OCI in the cash flow hedge reserve, while any ineffective portion is recognised immediately in the statement of profit or loss. The cash flow hedge reserve is adjusted to the lower of the cumulative gain or loss on the hedging instrument and the cumulative change in fair value of the hedged item. The Group uses forward currency contracts and cross currency interest rate swaps agreements as hedges of its exposure to foreign currency risk and interest rate risk in forecast transactions and firm commitments. The Group designates only the spot element of forward contracts as a hedging instrument. The forward element and cross currency basis risk is recognised in OCI and accumulated in a separate component of equity under cost of hedging reserve. The forward points and foreign exchange basis spreads are amortised throughout the contract tenure and reclassified out of OCI into P&L as interest expenses",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-307": {
"value": "Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable, considering contractually defined terms of payment and excluding taxes or duties. The Group has concluded that it is principal in all of its revenue arrangements except for loans under BC model where the Group works as an agent",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-308": {
"value": "(1) Interest and similar income and expense Interest income and expense are recognised in the statement of profit or loss and other comprehensive income based on the effective interest rate method. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, the Group shall estimate cash flows considering all contractual terms of the financial instrument but shall not consider future credit losses. The calculation includes all amounts paid or received between parties to the contract that are an integral part of the effective interest rate of a financial instrument including transaction costs, and all other premiums or discounts. Interest income is presented net of modification loss (note 2.5.9). The interest income also includes loan processing fees that are integral to the interest rate. The Group recognises interest income on the stage 3 loans on the net loan balance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-309": {
"value": "The Group collects fees for the death risk fund or multipurpose risk fund in the Philippines, Sri Lanka, Kenya and Uganda. These fees cover settlement of the outstanding loan amount and other financial assistance if a borrower dies or disabled. The collections are recognised upfront as income and a liability is recognised in the statement of financial position for the claims resulting from these funds. The judgement used to recognise the liability is disclosed in note 2.5.3",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-310": {
"value": "Service fees from off-book loans under the BC model are recognised on the basis of loan disbursement as the amount is received only after completion of the service",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-311": {
"value": "Cash and cash equivalents as referred to in the statement of cash flows comprises cash in hand, restricted cash relating to Loan Collateral Build Up (\u2018LCBU\u2019) in the Philippines and against security deposits from clients in Tanzania and Kenya, current accounts with various commercial banks and amounts due from banks on demand or term deposits with an original maturity of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-312": {
"value": "The cash flows from operating activities are presented using the indirect method, whereby the profit or loss is adjusted for the effects of non-cash transactions, accruals and deferrals, and items of income or expense associated with investing or financing cash flows",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-313": {
"value": "2.2 Summary of significant accounting policies continued 2.2.7 Property and equipment Property and equipment is stated at cost excluding the costs of day-to-day servicing, less accumulated depreciation and accumulated impairment in value. Changes in the expected useful life are accounted for by changing the depreciation period or method, as appropriate, and are treated as changes in accounting estimates. Depreciation is calculated using the straight-line method to write down the cost of property and equipment to their residual values over their estimated useful lives. The estimated useful lives are as follows: Furniture & Fixtures: 5 Years Vehicles: 5 Years Office equipment including IT: 3 Years Buildings: 50 years An item of property and equipment is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is recognised in \u2018Other operating income\u2019 or \u2018Other operating expenses\u2019 in the statement of profit or loss and other comprehensive income in the year the asset is derecognise",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-314": {
"value": "Depreciation is calculated using the straight-line method to write down the cost of property and equipment to their residual values over their estimated useful lives. The estimated useful lives are as follows: Furniture & Fixtures: 5 Years Vehicles: 5 Years Office equipment including IT: 3 Years Buildings: 50 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-315": {
"value": "(1) Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Group operates and generates taxable income. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-316": {
"value": "2) Deferred tax Deferred tax is provided on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax liabilities are recognised for all taxable temporary differences, except: (i) where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss, and (ii) in respect of taxable temporary differences associated with investments in subsidiaries and associates, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses, can be set-off: (i) where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss, and (ii) in respect of deductible temporary differences associated with investments in subsidiaries and associates, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it becomes probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax assets and deferred tax liabilities can only be offset in the statement of financial position if the Group has the legal right to settle current tax amounts on a net basis and the deferred tax amounts are levied by the same taxing authority on the same entity or different entities that intend to realise the asset and settle the liability at the same time. The Group started to recognise deferred tax on undistributed dividends from 2021. Reference is made to note 2.5.8 and note 11.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-317": {
"value": "2.2.9 Dividend distribution on ordinary shares Dividends on ordinary shares will be recognised as a liability and deducted from equity when they are approved by the Group\u2019s shareholders. Interim dividends are deducted from equity when they are declared and no longer at the discretion of the Group. Dividends for the year that were approved after the reporting date will be disclosed as an event after the reporting date",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-318": {
"value": "2.2.10 Short-term employee benefits Short-term benefits typically relate to the payment of salaries and wages. These benefits are recorded on an accrual basis, so that at period end, if the employee has provided service to the Group, but has not yet received payment for that service, the unpaid amount is recorded as a liability. 2.2.11 Post-employment benefits 2.2.11.1 Defined benefit plan The Group maintains a defined benefit plan in some subsidiaries, which leads to retirement benefit obligations. The defined benefit obligation and the related charge for the year are determined using assumptions required under actuarial valuation techniques. These benefits are unfunded. 2.2.11 Post-employment benefits continued 2.2.11.1 Defined benefit plan continued Remeasurements, comprising actuarial gains and losses, the effect of the asset ceiling, excluding an amount included in net interest on the net defined benefit liability and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability) are recognised immediately in the statement of financial position with a corresponding debit or credit to retained earnings through OCI in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods. Past service costs are recognised in profit or loss on the earlier of (i) the date of the plan amendment or curtailment, and (ii) the date that the Group recognises related restructuring costs. Net interest is calculated by applying the discount rate to the net defined benefit liability or asset. The Group recognises the following changes in the net defined benefit obligation under operating expenses in the consolidated statement of comprehensive income; (i) service costs comprising current service costs, past service costs, gains and losses on curtailments and non-routine settlements and (ii) net interest expense or income. Reference is made to note 2.5.2. 2.2.11.2 Defined contribution plan Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. Similar to accounting for short-term employee benefits, defined contribution employee benefits are expensed as they are paid, with an accrual recorded for any benefits owed, but not yet paid. The expenses of the defined contribution plan are incurred by the employer. The contributions are to be remitted by the entities to the fund on a monthly basis. Employees are allowed to withdraw the accumulated contribution in their accounts from this fund as per the terms and conditions specified in the fund Act",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-319": {
"value": "Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognised in profit or loss. After initial recognition, the Group measures goodwill at cost less any accumulated impairment losses. The Group tests goodwill for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired. Impairment for goodwill is determined by assessing the recoverable amount of the cash-generating unit (\u2018CGU\u2019) (or group of cash-generating units) to which the goodwill relates. Where the recoverable amount of the cash-generating unit is less than the carrying amount, an impairment loss is recognised. Impairment losses relating to goodwill cannot be reversed in future periods",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-320": {
"value": "2.2.13 Intangible assets The Group has adopted a strategy of enriching the offering to its clients with product diversification by adding Digital Financial Services (\u2018DFS\u2019). The DFS will be offered to its clients through a smartphone app, where clients will be able to apply online for loans and other financial services like a current account and a savings or deposit account. They will be able to see their loan and account information and make payments including paying bills. The DFS app will also include additional functions and services such as digital group meetings and a chat function. As part of the DFS, the Group is also developing a Supplier Market Place app (\u2018SMP\u2019) where clients can purchase goods for their businesses. SMP will be a separate app, but is part of the DFS model to retain and attract loan and savings clients and generate payment transactions that will generate commissions. For the introduction of current accounts and savings and deposits accounts and other digital services to our clients, the Group has procured a license of a Core Banking System (\u2018CBS\u2019) to its IT infrastructure. The Group made upfront payments to buy the core banking software licence. The licence for the software is granted for ten years. Research and development costs Research costs are expensed as incurred. Development expenditures on an individual software project are recognised as an intangible asset when the Group can demonstrate: \u2022 The technical feasibility of completing the intangible asset so that the asset will be available for use. \u2022 Its intention to complete and its ability to use it or sell it. \u2022 How the asset will generate future economic benefits. \u2022 The availability of resources to complete the asset and use or sell it. \u2022 The ability to measure reliably the expenditure during development . Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortisation and accumulated impairment losses. Amortisation of the asset begins when development is complete, and the asset is available for use. It is amortised over the period of expected future benefit. During the period of development, the asset is tested for impairment annually. The breakdown is presented in note 20. A summary of the policies applied to intangible assets is, as follows: Initial licence and set-up costs Development costs Useful life Finite (5-10 years) Finite (5-10 years) Amortisation starts After installation for use After installation for use Amortisation method used Amortised on a straight-line basis over the period of licence Amortised on a straight-line basis over the period of expected usage Internally generated or acquired Acquired Internally generated",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-321": {
"value": "Research and development costs Research costs are expensed as incurred. Development expenditures on an individual software project are recognised as an intangible asset when the Group can demonstrate: \u2022 The technical feasibility of completing the intangible asset so that the asset will be available for use. \u2022 Its intention to complete and its ability to use it or sell it. \u2022 How the asset will generate future economic benefits. \u2022 The availability of resources to complete the asset and use or sell it. \u2022 The ability to measure reliably the expenditure during development ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-322": {
"value": "2.2.14 Impairment of non-financial assets The Group assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, the Group estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s fair value less costs of disposal and its value in use. The recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses of continuing operations are recognised in the statement of profit or loss in expense categories. For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognised impairment losses no longer exist or have decreased. If such indication exists, the Group estimates the asset\u2019s or CGU\u2019s recoverable amount. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. For right-of-use assets (\u2018ROU\u2019) the fair value is determined based on estimated rental payments using the Incremental Borrowing Rate (\u2018IBR\u2019) used for each country where such ROU exists. If there is a significant change in discount rates, the fair value is reviewed to see if there is impairment. The sensitivity analysis on account of IBR changes is shown in note 17.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-323": {
"value": "2.2.16 Fair value measurement The Group measures financial instruments such as derivatives, at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: (i) in the principal market for the asset or liability; or (ii) in the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities; Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. When the fair values of financial assets and financial liabilities recorded in the statement of financial position cannot be measured based on quoted prices in active markets, their fair value is measured using valuation techniques including the discounted cash flow (\u2018DCF\u2019) model. The inputs to these models are taken from observable markets where possible, but where this is not feasible, a degree of judgement is required in establishing fair values. Judgements include considerations of inputs such as liquidity risk, credit risk and volatility.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-324": {
"value": "2.2.17 Leases The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group determines the lease term as the non-cancellable term of the lease. Any periods covered by an option to extend the lease is not considered unless it is reasonably certain to be exercised. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policies in note 2.2.14 Impairment of non-financial assets. Lease liabilities (1) Initial measurement At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments less (if any) lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. There are no obligatory extension clauses in the rental agreements. Although some lease contracts comprise the optional extension clauses, these are not included on initial recognition because it is not always reasonably certain that the Group will take the option. In calculating the present value of lease payments, ASA International uses the incremental borrowing rate at the lease commencement date due to the reason that the interest rate implicit in the lease is not available. The incremental borrowing rate is calculated using a reference rate (derived as country specific risk-free rate) and adjusting it with company specific financing spread and integrating lease specific factors. Refer to note 2.5.7 on accounting estimates and assumptions used to determine the IBR rates. (2) Subsequent measurement After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term or a change in the in-substance fixed lease payments which also impacts similarly the right-of-use assets",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-325": {
"value": "2.2.18 Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the statement of comprehensive income net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-326": {
"value": "2.2.19 Share based payments The Group has granted options (\u2018Options\u2019) in the Group Company under its long term incentive plan (LTIP) to certain Executive Directors and Persons Discharging Managerial Responsibilities (\u2018PDMRs\u2019) on 28 October 2022 The Company\u2019s LTIP is designed to incentivise and retain Directors and senior staff, along with aligning them with shareholders\u2019 interest to create long term value. The transaction is determined as an equity-settled transaction. The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model, further details of which are given in Note 32.1. That cost is recognised in employee benefits expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service and, where applicable, the performance conditions are fulfilled (the vesting period). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statement of profit or loss for a period represents the movement in cumulative expense recognised as at the beginning and end of that perio",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-327": {
"value": "2.3. New standards, interpretations and amendments adopted by the Group The Group applied for the first time certain standards and amendments, which are effective for annual periods beginning on or after 1 January 2022 (unless otherwise stated). The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. 2.3.1 Onerous Contracts \u2013 Costs of Fulfilling a Contract \u2013 Amendments to IAS 37 An onerous contract is a contract under which the unavoidable costs of meeting the obligations under the contract costs (i.e., the costs that the Group cannot avoid because it has the contract) exceed the economic benefits expected to be received under it. The amendments specify that when assessing whether a contract is onerous or loss-making, an entity needs to include costs that relate directly to a contract to provide goods or services including both incremental costs (e.g., the costs of direct labour and materials) and an allocation of costs directly related to contract activities (e.g., depreciation of equipment used to fulfil the contract and costs of contract management and supervision). General and administrative costs do not relate directly to a contract and are excluded unless they are explicitly chargeable to the counterparty under the contract. These amendments had no impact on the consolidated financial statements of the Group as there were no Onerous contracts within scope of these amendments. 2.3.2 Reference to the Conceptual Framework \u2013 Amendments to IFRS 3 The amendments replace a reference to a previous version of the IASB\u2019s Conceptual Framework with a reference to the current version issued in March 2018 without significantly changing its requirements. The amendments add an exception to the recognition principle of IFRS 3 Business Combinations to avoid the issue of potential \u2018day 2\u2019 gains or losses arising for liabilities and contingent liabilities that would be within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets or IFRIC 21 Levies, if incurred separately. The exception requires entities to apply the criteria in IAS 37 or IFRIC 21, respectively, instead of the Conceptual Framework, to determine whether a present obligation exists at the acquisition date. The amendments also add a new paragraph to IFRS 3 to clarify that contingent assets do not qualify for recognition at the acquisition date. In accordance with the transitional provisions, the Group applies the amendments prospectively, i.e., to business combinations occurring after the beginning of the annual reporting period in which it first applies the amendments (the date of initial application). These amendments had no impact on the consolidated financial statements of the Group as there were no contingent assets, liabilities or contingent liabilities within the scope of these amendments that arose during the period. 2.3.3. Property, Plant and Equipment: Proceeds before Intended Use \u2013 Amendments to IAS 16 The amendment prohibits entities from deducting from the cost of an item of property, plant and equipment, any proceeds of the sale of items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by senior management. Instead, an entity recognises the proceeds from selling such items, and the costs of producing those items, in profit or loss. In accordance with the transitional provisions, the Group applies the amendments retrospectively only to items of PP&E made available for use on or after the beginning of the earliest period presented when the entity first applies the amendment (the date of initial application). These amendments had no impact on the consolidated financial statements of the Group as there were no sales of such items produced by property, plant and equipment made available for use on or after the beginning of the earliest period presented. 2.3.4 IFRS 1 First-time Adoption of International Financial Reporting Standards \u2013 Subsidiary as a first-time adopter The amendment permits a subsidiary that elects to apply paragraph D16(a) of IFRS 1 to measure cumulative translation differences using the amounts reported in the parent\u2019s consolidated financial statements, based on the parent\u2019s date of transition to IFRS, if no adjustments were made for consolidation procedures and for the effects of the business combination in which the parent acquired the subsidiary. This amendment is also applied to an associate or joint venture that elects to apply paragraph D16(a) of IFRS 1. These amendments had no impact on the consolidated financial statements of the Group as it is not a first time adopter. 2.3.5 IFRS 9 Financial Instruments \u2013 Fees in the \u201810 per cent\u2019 test for derecognition of financial liabilities The amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other\u2019s behalf. There is no similar amendment proposed for IAS 39 Financial Instruments: Recognition and Measurement. In accordance with the transitional provisions, the Group applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment (the date of initial application). These amendments had no impact on the consolidated financial statements of the Group as there were no modifications of the Group\u2019s financial instruments during the period",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-328": {
"value": "2.4. Standards issued but not yet effective The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Group\u2019s financial statements are disclosed below. The Group intends to adopt these new and amended standards and interpretations, if applicable, when they become effective. 2.4.1 IFRS 17 Insurance Contracts In May 2017, the IASB issued IFRS 17 Insurance Contracts (\u2018IFRS 17\u2019), a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts (\u2018IFRS 4\u2019) that was issued in 2005. IFRS 17 applies to all types of insurance contracts (i.e., life, non-life, direct insurance and re-insurance), regardless of the type of entities that issue them, as well as to certain guarantees and financial instruments with discretionary participation features. A few scope exceptions will apply. The overall objective of IFRS 17 is to provide an accounting model for insurance contracts that is more useful and consistent for insurers. In contrast to the requirements in IFRS 4, which are largely based on grandfathering previous local accounting policies, IFRS 17 provides a comprehensive model for insurance contracts, covering all relevant accounting aspects. The core of IFRS 17 is the general model, supplemented by: \u2022 A specific adaptation for contracts with direct participation features (the variable fee approach). \u2022 A simplified approach (the premium allocation approach) mainly for short-duration contracts. IFRS 17 is effective for reporting periods beginning on or after 1 January 2023, with comparative figures required. Early application is permitted, provided the entity also applies IFRS 9 and IFRS 15 on or before the date it first applies IFRS 17. The Group charges a 1-2% upfront premium fee on its loans disbursed to customers under the Death Risk Fund/Multipurpose Risk Fund (\u2018DRF/MRF\u2019) scheme in certain subsidiaries. In return, outstanding loans (including interest receivables) shall be exempted in case of customers\u2019 death (in a few cases partial exemption is granted by ASAI in the event of disability). Additionally, and independently, a certain amount of money is paid as a cash subsidy for funeral/financial assistance to the customers and/or next kin. These compensations (exemption of loans and/or cash subsidy) made by ASAI are not a guaranteed payment to customer and/or next to kin if occurrences (death and/or disability) do not happen. The Group is assessing the impact of implementing IFRS 17. 2.4.2 Definition of Accounting Estimates \u2013 Amendments to IAS 8 In February 2021, the IASB issued amendments to IAS 8, in which it introduces a definition of \u2018accounting estimates\u2019. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments are effective for annual reporting periods beginning on or after 1 January 2023 and apply to changes in accounting policies and changes in accounting estimates that occur on or after the start of that period. Earlier application is permitted as long as this fact is disclosed. The amendments are not expected to have a material impact on the Group\u2019s financial statements. 2.4.3 Deferred Tax related to Assets and Liabilities arising from a Single Transaction \u2013 Amendments to IAS 12 In May 2021, the Board issued amendments to IAS 12, which narrow the scope of the initial recognition exception under IAS 12, so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences. The amendments should be applied to transactions that occur on or after the beginning of the earliest comparative period presented. In addition, at the beginning of the earliest comparative period presented, a deferred tax asset (provided that sufficient taxable profit is available) and a deferred tax liability should also be recognised for all deductible and taxable temporary differences associated with leases and decommissioning obligations. The Group is currently assessing the impact of the amendments 2.4.4 Disclosure of Accounting Policies \u2013 Amendments to IAS 1 and IFRS Practice Statement 2 In February 2021, the IASB issued amendments to IAS 1 and IFRS Practice Statement 2: Making Materiality Judgements, in which it provides guidance and examples to help entities apply materiality judgements to accounting policy disclosures. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their \u2018significant\u2019 accounting policies with a requirement to disclose their \u2018material\u2019 accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The amendments to IAS 1 are applicable for annual periods beginning on or after 1 January 2023 with earlier application permitted. Since the amendments to the IFRS Practice Statement 2 provide non-mandatory guidance on the application of the definition of material to accounting policy information, an effective date for these amendments is not necessary. The Group is currently assessing the impact of the amendments to determine the impact they will have on the Group\u2019s accounting policy disclosures",
"dimensions": {
"concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-329": {
"value": "2.5 Significant accounting judgements and estimates In the process of applying the Group\u2019s accounting policies, judgements and estimates are applied in determining the amounts recognised in the financial statements. Significant use of judgements and estimates are as follows: 2.5.1 Allowance for Expected Credit Loss (\u2018ECL\u2019) on loans and advances The Group calculates the allowance for ECL in a three-step process as described below under A to D. The Group reviews its loans at each reporting date to assess the adequacy of the ECL as recorded in the financial statements. In particular, judgement is required in the estimation of the amount and timing of future cash flows when determining the level of allowance required. Such estimates are based on certain assumptions such as the financial situation of the borrowers, types of loan, maturity of the loans, ageing of the portfolio, economic factors etc. The actual performance of loans may differ from such estimates resulting in future changes to the allowance. Due to the nature of the industry in which the Group operates, i.e. micro credit to low-income clients, the loan portfolio consists of a very high number of individual customers with low value exposures. These characteristics lead the Group to use a provisioning methodology based on a collective assessment of similar loans. The Group\u2019s policy for calculating the allowance for ECL is described below: A) Determination of loan staging The Group monitors the changes in credit risk in order to allocate the exposure to the correct staging bucket. Given the nature of the Group\u2019s loan exposures (generally short-term exposures, <12 months) no distinction has been made between stage 1 (12-months ECL) and stage 2 loans (lifetime ECL) for calculating the ECL provision. During the Covid period (2020 and 2021), the Group provided significant moratoriums to the clients. In addition multiple periodical moratoriums were provided to clients in Myanmar and Sri Lanka as those entities faced multiple national and or local lockdowns. Hence, in addition to the loans that were in arrears by more than 30 days and less than 91 days, loans which were in arrears by less than 31 days but more than 31 days passed since their last payment, were also classified as stage 2. However, as no further moratoriums were provided in 2022 and all previous moratoriums were expired six months before the balance sheet date, the Group has returned to the standard criteria by using loan ageing analysis to determine the staging. Any loans overdue more than 31-90 days are recognised as stage 2 loans. Loans overdue more than 90 days are recognised as stage 3 loans. There are six branches in Myanmar which were closed during the year due to insecurity. Although the management team is collecting some instalments, the total loan amounts outstanding at those branches (USD 382K) were considered bad and recognised as stage 3. B) Calculating ECL for stage 1-2 loans To avoid the complexity of calculating the separate probabilities of default and loss-given default, the Group uses a \u2018loss rate approach\u2019 for the measurement of ECLs under IFRS 9. Using this approach, the Group developed loss-rate statistics on the basis of the net amounts written off over the last five years (Gross write-off less subsequent recovery). The historical loss rates include the impact of security deposits held by the Group, which is adjusted with overdue amounts before loans are written off. ECL recorded purely based on historical loss comes to USD 1.5 million (2021: USD 3.2 million). If a three year or four year time period was used to capture the net written off balance then the resulting impact to the ECL would be USD 1.2 million and USD 374K respectively. The forward-looking element of the ECL model is constructed through looking at the trend in net write-off information from the prior three years and applying a scaled loss rate in order to anticipate future loss events. ECL as per the forward-looking element comes to USD 479K (2021: USD 7.2 million). The write-offs in 2022 are considerably lower than those in 2021, which has resulted in a lower forward-looking ECL element. Changing the write-off trend to two years, rather than three years for the forward-looking assessment, would reduce ECL by USD 1.2 million. C) Calculating ECL for stage 3 loans The Group considers a loan to be credit impaired when it is overdue for more than 90 days. The ECL applied to net stage 3 loans (after adjusting the security deposit which is held as a collateral in certain countries) is at a rate below: ECL for stage 3 loans Overdue age Loss % 2022 2021 91-180 days 50% 50% 181-365 days 70% 70% Over 365 days 100% 100% No change in the loss rate was made in 2022 except for India, Myanmar, Nigeria, Sierra Leone and Sri Lanka operations, where management considered a higher loss rate (80% for the loans bucketed between 91-180 days and 100% for loans over 180 days overdue) in view of operating challenges faced in these countries on account of high PAR, market challenges and political instability,which might lead to reduction in recoveries. Based on the above, ECL for stage 3 loans comes to USD 13.1 million (2021: USD 11.6 million). An alternative assessment of stage 3 provisions would be to apply a 100% loss rate across the entire stage 3 population (net of security deposit), being all loans more than 90 days past due. This would increase the ECL on the stage 3 population to USD 15.5 million. 2.5 Significant accounting judgements and estimates continued 2.5.7 Leases \u2013 estimating the Incremental Borrowing Rate (\u2018IBR\u2019) The Group cannot readily determine the interest rate implicit in the lease, therefore, it uses IBR to measure lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. IFRS 16 describes the accounting for an individual lease and a discount rate that should be determined on a lease-by-lease basis. However, as a practical expedient, an entity may apply IFRS 16 to a portfolio of leases with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying a portfolio approach instead of a lease-by-lease basis would not differ materially from applying this standard to the individual leases within that portfolio. If accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio. The Group applied a discount rate per country based on leases with similar characteristics applying a portfolio approach instead of a lease-by-lease approach, which had no material impact for the Group. The starting point for estimating the reference rate is the local risk-free rate. The Group developed an approach to determine IBR that is closely aligned with the definitions and requirements prescribed in IFRS 16. In this approach the Group first determined the country risk free rate and adjusted that with the Group specific financing spread and lease specific adjustments to consider IBR rates. The Group used country sovereign rates to determine the risk-free rate. If no sovereign risk-free rate is available, a build-up approach is applied that adjusts the USD based United States Treasury bond for (i) the country risk premium, to capture country specific risk, and (ii) the long-term inflation differential, to capture any currency risk. The Group-specific financing spread is determined based on (i) the Group-specific perspective/credit rating, (ii) the credit rating of the legal entities (lessees) of ASA International, and (iii) the market interest rates/yields on industry specific bonds. The lease specific adjustment depends on the type/nature of asset, and relates to the fact that a secured bond will have a lower yield compared to an unsecured bond. However, the yield difference varies based on the type/nature of the asset that is used as collateral. The IBR used for different entities in 2022 and 2021 are as follows: Country Lease Currency Credit Rating Approach reference rate 2022 2021 IBR at different lease duration (year) IBR at different lease duration (year) Tenure of lease 1 2-4 5-6 7-9 1 2-4 5-6 7-9 Ghana GHS BBB+ Local 16.7% 20.3% 21.4% 22.3% 18.4% 19.3% 19.9% 20.3% Nigeria NGN BBB+ Local 5.5% 9.0% 11.5% 12.5% 0.9% 2.8% 4.6% 5.8% Sierra Leone SLL BB\u2013 Build\u2013Up 14.8% 15.4% 15.8% 16.0% 22.0% 23.2% 24.2% 24.8% Kenya KES BBB Local 9.3% 10.5% 12.1% 12.7% 9.6% 10.9% 11.9% 12.6% Rwanda RWF BB Build\u2013Up 10.1% 10.7% 11.2% 11.3% 12.0% 12.6% 13.4% 14.0% Tanzania TZS BBB Build\u2013Up 7.4% 8.3% 9.4% 10.5% 6.0% 6.6% 7.0% 7.4% Uganda UGX BBB Local 10.5% 13.0% 15.2% 16.0% 8.0% 9.5% 10.0% 10.3% Zambia ZMW BB\u2013 Local 25.0% 25.0% 25.0% 25.0% 35.0% 35.6% 36.1% 36.3% Bangladesh BDT B+ Build\u2013Up 3.4% 5.3% 6.7% 7.2% 6.0% 6.5% 7.1% 7.6% India INR BBB Local 4.4% 5.4% 6.1% 6.4% 4.5% 5.2% 5.9% 6.5% Pakistan PKR BBB+ Build\u2013Up 7.9% 10.8% 11.5% 12.3% 11.7% 11.7% 12.0% 12.3% Sri Lanka LKR BB+ Local 8.7% 9.8% 11.7% 12.1% 6.4% 6.6% 7.3% 7.9% Myanmar MMK BB Build\u2013Up 17.0% 17.7% 18.1% 18.3% 11.9% 13.3% 14.6% 15.5% Philippines PHP BBB Build\u2013Up 1.7% 3.0% 4.0% 4.5% 2.0% 2.3% 2.7% 2.9% 5.8 Taxes Deferred Tax Assets Deferred tax assets are recognised for unused tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits, together with future tax planning strategies. In assessing the probability of recovery, the Group has used its five-year business plan, which is consistent with last year\u2019s assessment. This business plan was also used for the Going concern and Viability assessment. As at 31 December, the Gross amount and expiry dates of losses available for carry forward are as follows: 2022 Expiring within 1 year Expiring within 2-5 years Expiring beyond 5 years Unlimited Total Losses for which Deferred tax asset is recognised \u2013 \u2013 \u2013 \u2013 \u2013 Losses for which Deferred tax asset is not recognised \u2013 3,409 24,972 27,058 55,439 \u2013 3,409 24,972 27,058 55,439 2021 Expiring within 1 year Expiring within 2-5 years Expiring beyond 5 years Unlimited Total Losses for which Deferred tax asset is recognised 181 352 1,453 10,387 12,192 Losses for which Deferred tax asset is not recognised \u2013 48 23,002 10,707 33,757 181 400 24,455 21,094 45,949 If the Group was able to recognise all unrecognised deferred tax assets, profit and equity would have increased by USD 13.0 million (2021: 7.8 million). Deferred Tax Liabilities As of 31 December 2022, the Group has undistributed profits in its subsidiaries amounting to USD 76.8 million. The Group recognised a deferred tax liability amounting to USD 2.2 million (see note 11.3) on USD 25.5 million of undistributed profits on the assessment that these will be distributed in the foreseeable future. No deferred tax liability was recognised on the balance 51.3 million due to regulatory uncertainty on when those can be distributed. If the Group recognises a deferred tax liability on these profits, profit and equity would decrease by USD 5.2 million. 2.5.9 Modification of loans In 2020 and 2021, the Group provided moratoriums to its clients in certain subsidiaries. The main objective of these payment holidays was to offer clients a temporary relief due to disruption of their livelihoods on account of Covid. Extending the loan term only is not considered as a substantial modification and therefore does not result in derecognition and the original effective interest rate is retained. The temporary catch-up adjustment or modification gain/loss is then calculated as the difference between the carrying amount of the loans and the discounted value of the modified cash flows at the original effective interest rate. The modification gain/ loss is an adjustment to the carrying value of the loans and advances to customers and interest income. No additional moratoriums were given in 2022. Total loans under moratorium at 31 December 2022 is Nil (2021: USD 48.9 million 2.5 Significant accounting judgements and estimates continued 2.5.1 Allowance for Expected Credit Loss (\u2018ECL\u2019) on loans and advances continued D) Management overlay In prior periods and for 2022 interim financials, the Group considered additional management overlay on account of significant loan amounts under moratorium and under restructuring, the possible impact of a global economic crisis sparked by the Russian invasion of Ukraine and the risks associated with the price inflation of fuel, food and other costs across the countries where the Group operates. However, the Group has stopped providing any new moratoriums in 2022 and the loans restructuring period in India have already expired six months before the year end. In addition, the impact of the economic crisis is being captured by loan ageing. Hence, no additional management overlay is taken in 2022 to account for moratoria, whereas this was a relevant factor in 2021. E) Impact of macro-economic indicators The Group provides small loans to clients who are not employed, but operate their own small businesses in the informal sector and are less impacted by macro-economic trends than other business sectors. In addition, the Group\u2019s loans average 6 months until maturity at the year-end and so the impact of macro-economic factors on the repayment of loans is inherently limited. Hence the management concluded that changes in macro- economic indicators do not have any direct correlation with the ASA business model and therefore, no adjustment was made to consider forecasts for such macro-economic indicators in the forward-looking element of its expected credit loss provision calculation. F) Impact of climate change The Group and its customers are exposed to the physical risks from climate change and risks of transitioning to a net-zero economy. Most climate-related physical risks are expected to manifest over a term that is generally much longer than the maturity of most of the outstanding exposures. The following balances may be impacted by physical and transition risks: The Group has identified the ECL provision as one of the main areas in which it could be exposed to the financial impacts of climate change risk, as a number of the Group\u2019s operating areas are prone to natural disasters such as typhoons, flash floods or droughts. The Group\u2019s expected credit loss model captures the expected impact of the climate-related risks through the historical loss data that feeds the model, which also includes write-offs due to such natural disasters. In addition, management monitors the situation in each of its operating territories post the balance sheet date for any factors that should be considered in its year-end ECL calculations. As the Group\u2019s loans are short term, the impact of such events over the life of the loans would naturally be limited. Hence, no additional changes have been made in the existing model on account of climate-related risks. However, given the evolving risks associated with climate change, management will continue to monitor whether adjustments to its ECL models are required for future periods. G) Business Correspondence (\u2018BC\u2019) portfolio, Direct Assignment (\u2018DA\u2019) Portfolio and Securitisation portfolio of ASA India A similar assessment has been performed for the off-book Business Correspondence (\u2018BC\u2019) portfolio of ASA India (see note 13 for details on the BC portfolio). The off-book BC portfolio consists of disbursements on behalf of IDFC First Bank and Jana Small Finance Bank (\u2018JSFB\u2019). IDFC BC is subject to a maximum provision of 5% of OLP, which is the maximum credit risk exposure for ASA India as per the agreement with IDFC First Bank. There is no maximum risk on BC from JSFB. Those portfolios are assessed in line with ASA India\u2019s own OLP. ECL for the off-book BC portfolio comes to USD 1.04 million (2021: 1.7 million). The portion of the DA portfolio of ASA India which is on-book has also been treated the same as regular portfolios. No provision for the off-book portion of the DA portfolio was made because, as per the agreement with the State Bank of India, ASA India has no credit risk on this part of the DA portfolio. The Securitisation portfolio of ASA India has been assessed in line with ASA India\u2019s own portfolio. H) ECL on interest receivable ECL for Interest receivable is assessed in the same line as OLP. ECL for interest receivable comes to USD 703K (2021: 1.7 million). Based on the above assessment the total provision for expected credit losses for loans and advances to customers can be summarised as follows: Particulars 2022 2021 Own portfolio USD\u2019000 Off-book portfolio USD\u2019000 Interest receivable USD\u2019000 Own portfolio USD\u2019000 Off-book portfolio USD\u2019000 Interest receivable USD\u2019000 ECL as per historical default rate 1,521 400 75 3,204 339 148 Forward considerations 479 492 21 7,184 793 309 ECL under stage 3 loans 13,197 146 607 11,574 543 37 Management overlay \u2013 \u2013 \u2013 2,136 \u2013 1,202 15,197 1,038 703 24,098 1,675 1,696 Allocated to: 2022 2021 Gross outstanding USD\u2019000 ECL USD\u2019000 Coverage Gross outstanding USD\u2019000 ECL USD\u2019000 Coverage Own Portfolio (note 13.1 and 13.3) 344,985 15,197 4% 393,298 24,098 6% Off-book BC portfolio (note 13.1 and note 28) 21,362 1,038 5% 35,583 1,675 5% Interest receivable (note 13.1 and note 13.3) 7,265 703 10% 10,700 1,696 16% 373,612 16,938 5% 439,581 27,469 6% 2.5 Significant accounting judgements and estimates continued 2.5.2 Defined benefit plans The cost of the defined benefit plan is determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, staff turnover and retirement age. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. The assumptions used in December 2022 and December 2021 are as follows: Assumptions defined benefit plan 2022 2021 Lak Jaya ASA Pakistan ASA India ASA Nigeria Pagasa Philippines Lak Jaya ASA Pakistan ASA India ASA Nigeria Pagasa Philippines Discount rate 18.7% 14.5% 7.4% 14.3% 7.4% 11.2% 11.8% 7.2% 13.5% 5.1% Salary increment 10.0% 13.5% 9.0% 12.0% 5.0% 10.0% 10.8% 9.5% 12.0% 4.0% Staff turnover 15.7% 14.0% 22.0% 5.0% 38.1% 13.0% 15.9% 25.5% 5.0% 47.0% Retirement age 60 years 60 years 60\u201362 years 60 years 60 years 60 years 60 years 60\u201362 years 60 years 60 years The parameter most subject to change is the discount rate. Management engages third-party actuaries to conduct the valuation. The defined benefit costs have been disclosed in note 8.2. The sensitivity analysis of the plan on account of any change in discount rate and salary increment is disclosed in note 8.3. Sensitivity analysis for changes in the other two assumptions were not done as the effect is determined immaterial. 2.5.3 Liability for death and multipurpose risk funds At the end of each period, management uses significant assumptions to reassess the adequacy of the liability provided. These include estimating the number of borrower deaths among the total number of borrowers by applying the local mortality rates at the end of the period, outstanding loan amount per borrower and other financial assistance to the family where applicable. The mortality rate is based on historical mortality rates of the borrower for the last three years for the specific countries. As of December 2022, rates were 0.36 % (2021: 0.40%) in Sri Lanka, 0.21% (2021: 0.20%) in Uganda, 0.43% (2021: 0.45%) in the Philippines and 0.24% (2021: 0.21%) in Kenya. The liability is disclosed under note 27. No sensitivity analysis is done as the amount is not material. 2.5.4 Business Correspondence and partnership models The portfolios under the Business correspondence and partnership models in ASA India (\u2018BC model\u2019) are recognised on the statement of financial position based on whether the entity has the right to receive rewards. ASA India operates a Business Correspondent and partnership model with IDFC First Bank (\u2018IDFC\u2019) and Jana Small Finance Bank (\u2018JSFB\u2019) . ASA India operates as an agent, whereby ASA India selects borrowers based on the selection criteria of the BC Partner. After approval of the selected borrowers, the BC Partners disburse the loans either through ASA India or directly to the clients and ASA India collects the interest and repayments from the borrowers on behalf of the BC Partners. In exchange for these services, ASA India receives service fees and processing fees. The loans to borrowers of IDFC and JSFB and related funding are not recognised on the balance sheet since the loan agreements are made between the partners and the borrowers. More information is available in note 13. 2.5.5 Securitisation agreements ASA India has a securitisation agreement in place at the balance sheet date, \u2018Lily\u2019, which is managed by Vardhman Trusteeship Private Limited. The loans to customers under the securitisation agreements do not qualify for derecognition as ASA India provides cash collateral for credit losses and thereby the credit risk is not substantially transferred. Hence, the loans to customers continue to be recognised on the balance sheet of ASA India under Loans and advances to customers and the purchase consideration is presented under borrowings. Interest income from customers continues to be recognised as interest income and the related portion of the interest which is transferred to the counterparty is presented as interest expense. The outstanding loan portfolio as per end of 2022 under the securitisation agreements amounts to USD 617K (31 December 2021: USD 747K) and the related liability amounts to USD 636K (31 December 2021: USD 1.2 million). The loan portfolio is disclosed under Gross loan portfolio in note 13 \u2018Loans and advances to customers\u2019 and the liability is disclosed under Debt issued and other borrowed funds by operating subsidiaries in note 25 \u2018Debt issued and other borrowed funds\u2019. The total pool principal balance at the start date of the relevant securitisation agreement amounts to USD 1.02 million (31 December 2021: USD 3.5 million) and the related liability amounts to USD 1.02 million (31 December 2021: USD 3.5 million). The cash collateral provided under these agreements amounts to USD 102K (31 December 2021: USD 278K) and is disclosed under note 14 \u2018Due from banks\u2019. 2.5.6 Direct Assignment ASA India entered into two Direct Assignment agreements (\u2018DA\u2019) with State Bank of India (\u2018SBI\u2019), through which the entity has sold a pool of customers\u2019 loans amounting to USD 16.5 million against a purchase consideration of USD 14 million. The balance (15%) is kept as minimum retention as per guidelines issued by Reserve Bank of India (\u2018RBI\u2019). Based on the agreements, 85% of the loans are derecognised on the books on the grounds that the entity transferred substantially all the risks and rewards of ownership of financial assets. 15% remained on-book. Further information is available in note 13.",
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"value": "2.5.2 Defined benefit plans The cost of the defined benefit plan is determined using actuarial valuations. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases, staff turnover and retirement age. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. The assumptions used in December 2022 and December 2021 are as follows: Assumptions defined benefit plan 2022 2021 Lak Jaya ASA Pakistan ASA India ASA Nigeria Pagasa Philippines Lak Jaya ASA Pakistan ASA India ASA Nigeria Pagasa Philippines Discount rate 18.7% 14.5% 7.4% 14.3% 7.4% 11.2% 11.8% 7.2% 13.5% 5.1% Salary increment 10.0% 13.5% 9.0% 12.0% 5.0% 10.0% 10.8% 9.5% 12.0% 4.0% Staff turnover 15.7% 14.0% 22.0% 5.0% 38.1% 13.0% 15.9% 25.5% 5.0% 47.0% Retirement age 60 years 60 years 60\u201362 years 60 years 60 years 60 years 60 years 60\u201362 years 60 years 60 years ",
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"value": "3. Segment information For management purposes, the Group is organised into reportable segments based on its geographical areas and has five reportable segments, as follows: \u2022 West Africa, which includes Ghana, Nigeria and Sierra Leone. \u2022 East Africa, which includes Kenya, Uganda, Tanzania, Rwanda and Zambia. \u2022 South Asia, which includes India, Pakistan and Sri Lanka. \u2022 South East Asia, which includes Myanmar and the Philippines. \u2022 Holding and other non-operating entities, which includes holding entities and other entities without microfinance activities. No operating segments have been aggregated to form the above reportable operating segments. The Company primarily provides only one type of service to its microfinance clients being small microfinance loans which are managed under the same ASA Model in all countries. The reportable operating segments have been identified on the basis of organisational overlap like common Board members, regional management structure and cultural and political similarity due to their geographical proximity to each other. 3. Segment information continued The Executive Committee is the Chief Operating Decision Maker (CODM) and monitors the operating results of its reportable segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operational profits and losses and is measured consistently with profit or loss in the consolidated financial statements. Transfer prices between operating and non-operating segments are on an arm\u2019s length basis in a manner similar to transactions with third parties and are based on the Group\u2019s transfer pricing framework. Revenues and expenses as well as assets and liabilities of those entities that are not assigned to the four reportable operating segments are reported under \u2018Holding and other non-operating entities\u2019. Inter-segment revenues, expenses and balance sheet items are eliminated on consolidation. No revenue from transactions with a single external customer or counterparty amounted to 10% or more of the Group\u2019s total revenue in 2022 or 2021 The following table presents operating income and profit information for the Group\u2019s operating segments for the year ended 31 December 2022. As at 31 December 2022 West Africa USD\u2019000 East Africa USD\u2019000 South Asia USD\u2019000 South East Asia USD\u2019000 Holding and other non-operating entities USD\u2019000 Total segments USD\u2019000 Adjustments and eliminations USD\u2019000 Consolidated USD\u2019000 External interest and similar income 54,178 43,165 49,058 31,566 12 177,979 \u2013 177,979 Inter-segment interest income \u2013 \u2013 \u2013 19 774 793 (793) \u2013 External interest expense (2,788) (8,761) (19,043) (5,393) (4,337) (40,322) \u2013 (40,322) Inter-segment interest expense (276) (282) (70) (146) (19) (793) 793 \u2013 Net interest income 51,114 34,122 29,945 26,046 (3,570) 137,657 \u2013 137,657 External other operating income 548 2,837 2,554 4,369 43 10,351 \u2013 10,351 Inter-segment other operating income\u00b9 \u2013 \u2013 \u2013 \u2013 44,273 44,273 (44,273) \u2013 Other inter-segment expense (428) (2,246) (306) (1,943) 3 (4,920) 4,920 \u2013 Total operating income 51,234 34,713 32,193 28,472 40,749 187,361 (39,353) 148,008 Credit loss expense (2,868) 501 2,876 (1,143) (9) (643) \u2013 (643) Net operating income 48,366 35,214 35,069 27,329 40,740 186,718 (39,353) 147,365 Personnel expenses (13,332) (15,227) (15,616) (10,611) (5,689) (60,475) \u2013 (60,475) Exchange rate differences 206 (37) (259) (614) (855) (1,559) \u2013 (1,559) Depreciation of property and equipment (293) (741) (332) (288) (162) (1,816) \u2013 (1,816) Amortisation of right-of-use assets (687) (1,126) (1,031) (1,011) (76) (3,931) \u2013 (3,931) Other operating expenses (6,461) (6,842) (5,436) (10,588) (3,976) (33,303) \u2013 (33,303) Tax expenses (8,584) (4,328) (9,292) (2,307) (3,883) (28,394) \u2013 (28,394) Segment profit after tax 19,215 6,913 3,103 1,910 26,099 57,240 (39,353) 17,887 Total assets 108,395 113,791 133,894 102,917 199,363 658,360 (168,608) 489,752 Total liabilities 53,804 87,346 100,501 87,937 82,808 412,396 (12,305) 400,091 3. Segment information continued The following table presents operating income and profit information for the Group\u2019s operating segments for the year ended 31 December 2021. As at 31 December 2021 West Africa USD\u2019000 East Africa USD\u2019000 South Asia USD\u2019000 South East Asia USD\u2019000 Holding and other non-operating entities USD\u2019000 Total segments USD\u2019000 Adjustments and eliminations USD\u2019000 Consolidated USD\u2019000 External interest and similar income 61,472 32,742 62,092 33,452 9 189,767 \u2013 189,767 Inter-segment interest income \u2013 \u2013 \u2013 \u2013 2,846 2,846 (2,846) \u2013 External interest expense (3,891) (5,603) (22,453) (6,049) (4,443) (42,439) \u2013 (42,439) Inter-segment interest expense (227) (521) (231) (389) (1,477) (2,845) 2,845 \u2013 Net interest income 57,354 26,618 39,408 27,014 (3,065) 147,329 \u2013 147,328 External other operating income 702 2,874 2,929 3,954 59 10,518 \u2013 10,518 Inter-segment other operating income\u00b9 \u2013 \u2013 \u2013 \u2013 29,577 29,577 (29,577) \u2013 Other inter-segment expense 220 (1,663) (206) (2,173) (3,373) (7,195) 7,195 \u2013 Total operating income 58,276 27,829 42,131 28,795 23,198 180,229 (22,382) 157,846 Credit loss expense (1,655) (2,327) (27,622) (5,891) (14) (37,509) \u2013 (37,509) Net operating income 56,621 25,502 14,509 22,904 23,184 142,720 (22,382) 120,337 Personnel expenses (13,630) (11,999) (14,810) (11,172) (5,202) (56,813) \u2013 (56,813) Exchange rate differences (142) 151 (331) (562) (648) (1,532) \u2013 (1,532) Depreciation of property and equipment (327) (458) (638) (346) (620) (2,389) 404 (1,985) Amortisation of right-of-use assets (808) (1,033) (1,307) (1,167) (83) (4,398) \u2013 (4,398) Other operating expenses (6,131) (5,558) (5,652) (9,623) (2,940) (29,904) \u2013 (29,904) Tax expenses (10,564) (1,974) (4,164) (373) (2,272) (19,347) \u2013 (19,347) Segment profit 25,019 4,631 (12,393) (339) 11,419 28,337 (21,979) 6,358 Total assets 134,719 83,602 198,393 105,872 396,864 919,450 (356,896) 562,554 Total liabilities 73,497 63,629 160,887 89,045 149,502 536,560 (77,449) 459,111",
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"value": "4. Interest and similar income The interest and similar income consists of interest income on microfinance loans to customers, and interest income on bank balances and fixed-term deposits. Notes 2022 USD\u2019000 2021 USD\u2019000 (Restated) Interest income calculated using EIR 4.1. 173,856 184,630 Other interest and similar income 4.2. 4,123 5,137 177,979 189,767 4.1. Interest income calculated using EIR 2022 USD\u2019000 2021 USD\u2019000 (Restated)\u00b9 Interest income on loans and advances to customers 161,176 175,732 Loan processing fees 12,680 8,898 173,856 184,630",
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"value": "5. Interest and similar expense Included in interest and similar expense are accruals for interest payments to customers and other charges from banks. Notes 2022 USD\u2019000 2021 USD\u2019000 Interest expense on loans (31,565) (33,508) Interest expense on security deposits and others (3,788) (4,631) Interest expense on lease liability (299) (301) Commitment and processing fees (274) (266) Amortisation of forward points of forward contracts and currency basis spread of swap contracts 37. (4,396) (3,733) (40,322) (42,439",
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"value": "6. Other operating income 2022 USD\u2019000 2021 USD\u2019000 Members\u2019 admission fees 1,875 1,881 Document fees 928 856 Proceeds from sale of passbooks 141 159 Income from death and multipurpose risk funds 3,743 3,867 Service fees income from off-book BC model (ASA India) 2,045 2,503 Distribution fee MBA Philippines 890 846 Other 729 406 10,351 10,518",
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"value": "7. Expected credit loss expense Notes 2022 USD\u2019000 2021 USD\u2019000 ECL on loans and advances to customers 13.2. (4,847) (28,227) Impairment on bank and intercompany 13 (109) ECL on interest receivable 368 (6,441) Other expected credit loss expense (1,294) (3,000) Recovery of previously written off loans 5,117 268 (643) (37,509) The Group made large ECL provision in 2021 on account of increased credit risk of the loan portfolio caused by the adverse impact of Covid on the businesses of clients. The situation has improved significantly in 2022 as operating performance in most the markets is back to pre-covid level. The key assumptions applied for the expected credit loss provision and related expense are explained in note 2.5.1. Other expected credit loss includes loss allowance provided against off-book portfolio in India and loan and interest exemptions for settlement of customer loans in case of death or disability. The Group was able to collect a significant amount of previously written off loans, mainly in India and the Philippine",
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"value": "Impairment on bank and intercompany 13 (109) ",
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},
"fact-337": {
"value": "8. Personnel expenses Personnel expenses include total base salary expenses and employee benefit plans: Notes 2022 USD\u2019000 2021 USD\u2019000 Personnel expenses (55,253) (51,287) Defined contribution plans (4,221) (3,951) Defined benefit plans 8.2. (1,001) (1,575) (60,475) (56,813) 8.1. Retirement benefit liability Notes 2022 USD\u2019000 2021 USD\u2019000 Retirement benefit liability as at beginning of period 5,391 5,446 Payments made during the period (572) (592) Charge for the period 8.2. 1,001 1,575 Actuarial gains and losses on defined benefit liabilities (OCI) (470) (698) Foreign exchange differences (757) (340) Retirement benefit liability as at end of the period 4,593 5,391 ASA India, ASA Pakistan, Lak Jaya, Pagasa Philippines, ASA Nigeria, ASA Kenya, ASA Zambia, ASA Sierra Leone and AMSL are maintaining defined benefit pension plans in the form of gratuity plans at retirement, death, incapacitation and termination of employment for eligible employees. The funds for the plans in ASA Pakistan, Pagasa Philippines, Lak Jaya, ASA Nigeria and AMSL are maintained by the entity itself and no plan assets have been established separately. The funds for the plan of ASA India are being maintained with Life Insurance Corporation of India and the entity\u2019s obligation is determined by actuarial valuation. There are no other post-retirement benefit plans available to the employees of the Group 8. Personnel expenses continued 8.2. Charge for the period 2022 USD\u2019000 2021 USD\u2019000 Current service cost for the period (504) (1,156) Interest cost for the period (497) (419) Impact from change in assumptions (see note 2.5.2) \u2013 \u2013 (1,001) (1,575) 8.3. Sensitivity analysis A quantitative sensitivity analysis for significant assumptions as at 31 December 2022 and 31 December 2021 is shown below. Assumptions Discount rate Future salary increases Sensitivity level Year 1% increase USD\u2019000 1% decrease USD\u2019000 1% increase USD\u2019000 1% decrease USD\u2019000 Impact on defined benefit obligation 2022 (180) 1,290 1,298 (197) 2021 (501) 1,384 1,379 (513",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-338": {
"value": "9. Other operating expenses The other operating expenses includes the following items: Notes 2022 USD\u2019000 2021 USD\u2019000 Administrative expenses 9.1. (27,975) (24,758)\u00b9 Professional fees 9.2. (2,579) (2,707) Audit fees 9.3. (1,527) (1,406) International travel (646) (327) CSR expenses (249) (337) Other (327) (369) (33,303) (29,904",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-339": {
"value": "9.1. Administrative expenses 2022 USD\u2019000 2021 USD\u2019000 Office expenses (5,158) (3,557) Transport and representation expenses (10,391) (9,405) Gas, water and electricity (1,106) (1,079) Telecommunications and internet expenses (3,119) (2,865) VAT/Output tax/Service tax (3,445) (3,414) Bank charges (1,472) (1,747) Insurance expenses (642) (489) Other administrative expenses (2,642) (2,202) (27,975) (24,758) Office and transport expenses increased compared to last year primarily due to high inflation in most of the operating subsidiaries. Other administrative expenses includes several small items that are smaller than USD 150K on an individua",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-340": {
"value": "9.3. Fees payable to the Group\u2019s auditor is analysed as below: 2022 USD\u2019000 2021 USD\u2019000 Fees payable to the Group's auditor for the audit of the Group's annual accounts (1,008) (940) Fees payable to the Group's auditor for other services: Audit of the accounts of subsidiaries (219) (269) Audit related assurance services (295) (194) Total audit and audit related assurance services (1,522) (1,403) Other assurance services (5) (3) (1,527) (1,406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-341": {
"value": "11.1. Current tax liability 2022 USD\u2019000 2021 USD\u2019000 Balance as at beginning of period 6,265 2,502 Tax charge: Current period 20,883 18,844 Previous period 7 (477) Tax paid (16,643) (14,085) Foreign exchange adjustment (1,639) (519) Balance as at end of period 8,873 6,265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-342": {
"value": "11.2. Deferred tax assets 2022 USD\u2019000 2021 USD\u2019000 Balance as at beginning of period 13,362 11,303 (Adjustment)/Addition during the period (7,436) 2,488 Foreign exchange adjustment (1,301) (429) Balance as at end of period 4,625 13,362 Deferred tax assets are temporary differences recognised in accordance with local tax regulations and with reasonable certainty that sufficient future taxable income will be available against which such deferred tax assets can be realised. In 2022, the Group derecognised deferred tax assets amounting to USD 8.0 million for India, Myannmar, Sri Lanka and ASAI NV as it was not reasonably certain that sufficient taxable income will be available against which such deferred tax assets can be realised. 11.3. Deferred tax liability 2022 USD\u2019000 2021 USD\u2019000 Balance as at beginning of period 2,296 \u2013 (Adjustment)/Charge during the period (112) 2,296 Foreign exchange adjustment \u2013 \u2013 Balance as at end of period 2,184 2,296 11.4. Deferred tax relates to: Deferred tax relates to: 2022 2021 Deferred tax assets USD\u2019000 Deferred tax liabilities USD\u2019000 Income statement USD\u2019000 Deferred tax assets USD\u2019000 Deferred tax liabilities USD\u2019000 Income statement USD\u2019000 Allowance for ECL 1,321 \u2013 (4,759) 6,205 \u2013 1,365 Provision for retirement liabilities 1,138 \u2013 (322) 1,505 \u2013 (95) Provision on FX loss 51 \u2013 (21) \u2013 (97) 200 Unused tax losses \u2013 \u2013 (3,139) 3,244 \u2013 1,803 Other temporary differences 3,177 (183) 2,407 1,682 310 254 IFRS 16 Lease \u2013 183 8 \u2013 (213) (40) Undistributed profit of subsidiary \u2013 2,184 113 \u2013 2,296 (2,296) Modification loss 236 \u2013 (459) 812 \u2013 (715) Other comprehensive Income/ Revaluation of cash flow hedge (1,298) \u2013 (1,152) (86) \u2013 (284) 4,625 2,184 (7,324) 13,362 2,296 192",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-343": {
"value": "12. Cash at bank and in hand 2022 USD\u2019000 2021 USD\u2019000 Cash at bank 83,006 87,684 Cash in hand 111 267 83,117 87,951",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-344": {
"value": "An amount of USD 32.6 million (2021: USD 21.5 million) of cash at bank is restricted and cannot be readily available. Out of this USD 17.1 million (2021: USD 16.3 million) in the Philippines is restricted as per Securities and Exchange Commission (\u2018SEC\u2019) regulations as it relates to Loan Collateral Build Up (\u2018LCBU\u2019, the collection of security collateral from clients of a lending company). LCBU is placed into a segregated account. In Tanzania USD 7.5 million (2021: 5.2 million) is restricted and maintained in a separate account as per the Bank of Tanzania requirement for non-deposit-taking microfinance institutions as it relates to security deposits from the clients. In Kenya, the new \u2018Central bank of Kenya (AMENDMENT) ACT\u2019 restricted non-deposit microfinance companies from taking cash collateral from clients. ASA Kenya is repaying the collateral amount to the clients once the loan matures. The year-end balance of USD 7.9 million is presented as restricted",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-345": {
"value": "13. Loans and advances to customers Loans and advances to customers are net of allowance for expected credit loss. Notes 2022 USD\u2019000 2021 USD\u2019000 Gross loan portfolio 13.1. 344,985 393,298 Interest receivable on loans to customers 7,265 10,700 Unamortised processing fee (4,303) (3,775) Net impact of modification loss (149) (1,187) Gross loans 347,798 399,036 Allowance for expected credit loss 13.2. (15,900) (25,794) Net loan portfolio 331,898 373,242 13.1. Gross loan portfolio As of 31 December 2022 is USD 345.0 million (31 December 2021: 393.3 million). Interest receivable on loans to customers is realisable in line with the loan repayment schedules. ASA India operates a Business Correspondent and partnership model with IDFC First Bank (\u2018IDFC\u2019) and Jana Small Finance Bank (\u2018JSFB\u2019) . ASA India operates as an agent whereby ASA India selects borrowers based on the selection criteria of the BC Partner. After approval of the selected borrowers, the BC Partners disburse the loans through ASA India or directly to the clients and ASA India collects the interest and repayments from the borrowers on behalf of the BC Partners. In exchange for these services, ASA India receives service fees and processing fees. The loans to borrowers of IDFC and JSFB and related funding are not recognised on the balance sheet since the loan agreements are made between the partners and the borrowers. In case of IDFC, ASA India has a limited liability for the non-performing loans under this agreement. The service fees received are reported under \u2018Other operating income\u2019 in note 6. Under the agreements with the BC Partners, ASA India is liable for payment of non-performing loans, which is regarded as a financial guarantee. This liability for BC partners is reported under \u2018Provisions\u2019 in note 28. This liability is based on the Group\u2019s ECL policy as explained in note 2.5.1 taking into account any limits in the liability towards the BC Partners, because it is the best estimate for the expected outflow of cash at reporting date. The related expense is reported under credit loss expenses in note 7. ASA India provided security deposits to the BC partners as collateral for the financial guarantees provided. These security deposits are reported under \u2018Due from banks\u2019 in note 14. Other receivables and payables related to the BC model are reported under \u2018Other assets\u2019 and \u2018Other liabilities\u2019. More information is available in note 2.5. ASA India has entered into Direct Assignment (\u2018DA\u2019) agreement with State Bank of India (\u2018SBI\u2019). Under the agreement the entity transferred a pool of its loans to customers amounting to USD 16.5 million to the SBI against a purchase consideration of USD 14 million which is 85% of the loan portfolio. 15% is retained by ASA India as the Minimum Retention Rate (\u2018MRR\u2019) as per the guidance of RBI. ASA India will continue to collect the instalments from all the borrowers and transfer the amount to the SBI where the SBI will retain collections from 85% of the clients and adjust that with the purchase consideration (borrowings) and repay collections from 15% of the customers to ASA India. The 85% of the pool is hence not recognised in the books of ASA India as the company transferred all significant risks and rewards of such loans to the SBI. The outstanding loans to borrowers under the BC model and DA model which are not recognised on the balance sheet at 31 December 2022 amounted to USD 21.4 million and USD 1.2 million, respectively (2021: USD 35.6 million and USD 1.8 million). 13.2. Allowance for expected credit loss Notes 2022 USD\u2019000 2021 USD\u2019000 Balance as at beginning of the period (25,794) (25,242) ECL on loans and advances 7. (4,847) (28,227) ECL on interest receivable 368 (6,441) Write-off of loans and interest 10,828 32,770 Exchange rate differences 3,545 1,346 Balance at end of the period (15,900) (25,794) The key assumptions applied for the expected credit loss provision are explained in note 2.5.1. Write-offs have been significantly decreased as most of the loans affected on account of the Covid pandemic were written off in 2021. Management expects the write-offs to further come down in future years. 13.3. The breakdown of the allowance for expected credit loss is as follows: 2022 USD\u2019000 2021 USD\u2019000 ECL on loans and advances (15,197) (24,098) ECL on interest receivable (703) (1,696) (15,900) (25,794) 13.4. The following tables explain the movement of gross OLP and Interest receivable and related provisions in stages Stage 1 USD\u2019000 Stage 2 USD\u2019000 Stage 3 USD\u2019000 Total USD\u2019000 Gross OLP Interest receivable Total ECL Gross OLP Interest receivable Total ECL Gross OLP Interest receivable Total ECL Gross OLP Interest receivable Total ECL At 1 January 2022 361,956 7,540 369,496 (7,039) 17,181 3,090 20,271 (7,124) 14,161 70 14,231 (11,631) 393,298 10,700 403,998 (25,794) New assets originated 951,003 \u2013 951,003 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 951,003 \u2013 951,003 \u2013 Interest revenue \u2013 119,101 119,101 \u2013 \u2013 34,585 34,585 \u2013 \u2013 7,490 7,490 \u2013 \u2013 161,176 161,176 \u2013 Assets realised (902,323) (118,290) (1,020,613) 5,202 (9,131) (35,596) (44,727) \u2013 (14,054) (10,433) (24,487) \u2013 (925,508) (164,319) (1,089,827) \u2013 ECL (charges)/releases \u2013 \u2013 \u2013 \u2013 2,550 \u2013 \u2013 \u2013 (12,231) \u2013 \u2013 \u2013 (4,479) Transfers: Stage 1 to Stage 2 (3,975) (1,082) (5,057) 97 3,975 1,082 5,057 (97) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 2 to Stage 1 402 232 634 (244) (402) (232) (634) 244 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to Stage 3 (23,221) (1,764) (24,985) 472 \u2013 \u2013 \u2013 \u2013 23,221 1,764 24,985 (472) \u2013 \u2013 \u2013 \u2013 Stage 2 to Stage 3 \u2013 \u2013 \u2013 \u2013 (7,098) (2,166) (9,264) 3,373 7,098 2,166 9,264 (3,373) \u2013 \u2013 \u2013 \u2013 Stage 3 to Stage 1 1 2 3 (3) \u2013 \u2013 \u2013 \u2013 (1) (2) (3) 3 \u2013 \u2013 \u2013 \u2013 Stage 3 to Stage 2 \u2013 \u2013 \u2013 \u2013 1 \u2013 1 (1) (1) \u2013 (1) 1 \u2013 \u2013 \u2013 \u2013 Write-off \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (10,535) (293) (10,828) 10,828 (10,535) (293) (10,828) 10,828 Fx impact (59,489) \u2013 (59,489) 280 (701) \u2013 (701) 196 (3,083) \u2013 (3,083) 3,069 (63,273) \u2013 (63,273) 3,545 At 31 December 2022 324,354 5,739 330,093 (1,235) 3,825 763 4,588 (859) 16,806 762 17,568 (13,806) 344,985 7,264 352,249 (15,900) Stage 1 USD\u2019000 Stage 2 USD\u2019000 Stage 3 USD\u2019000 Total USD\u2019000 Gross OLP ECL Gross OLP ECL Gross OLP ECL Gross OLP ECL At 1 January 2021 319,122 10,128 329,250 (1,961) 52,202 3,377 55,579 (8,613) 25,281 1,183 26,464 (14,668) 396,605 14,688 411,293 (25,242) New assets originated 944,097 \u2013 944,097 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 944,097 \u2013 944,097 \u2013 Interest revenue \u2013 151,521 151,521 \u2013 \u2013 15,436 15,436 \u2013 \u2013 8,775 8,775 \u2013 \u2013 175,732 175,732 \u2013 Assets realised (832,248) (148,617) (980,865) \u2013 (39,701) (15,768) (55,469) \u2013 (22,788) (9,519) (32,307) \u2013 (894,737) (173,904) (1,068,641) \u2013 ECL (charges)/releases \u2013 \u2013 \u2013 (5,694) \u2013 \u2013 \u2013 2 \u2013 \u2013 \u2013 (28,976) \u2013 \u2013 \u2013 (34,668) Transfers: Stage 1 to Stage 2 (12,975) (2,028) (15,003) 89 12,975 2,028 15,003 (89) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 2 to Stage 1 431 51 482 (68) (431) (51) (482) 68 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to Stage 3 (32,714) (3,518) (36,232) 216 \u2013 \u2013 \u2013 \u2013 32,714 3,518 36,232 (216) \u2013 \u2013 \u2013 \u2013 Stage 2 to Stage 3 \u2013 \u2013 \u2013 \u2013 (6,447) (1,949) (8,396) 1,225 6,447 1,949 8,396 (1,225) \u2013 \u2013 \u2013 \u2013 Stage 3 to Stage 1 11 3 14 (6) \u2013 \u2013 \u2013 \u2013 (11) (3) (14) 6 \u2013 \u2013 \u2013 \u2013 Stage 3 to Stage 2 \u2013 \u2013 \u2013 \u2013 52 17 69 (31) (52) (17) (69) 31 \u2013 \u2013 \u2013 \u2013 Write-off \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (26,954) (5,816) (32,770) 32,770 (26,954) (5,816) (32,770) 32,770 Fx impact (23,768) \u2013 (23,768) 385 (1,469) \u2013 (1,469) 314 (476) \u2013 (476) 647 (25,713) \u2013 (25,713) 1,346 At 31 December 2021 361,956 7,540 369,496 (7,039) 17,181 3,090 20,271 (7,124) 14,161 70 14,231 (11,631) 393,298 10,700 403,998 (25,794",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-346": {
"value": "14. Due from banks Notes 2022 USD\u2019000 2021 USD\u2019000 Due from banks 14.1. 18,208 44,794 Escrow bank account at Citibank 20,692 20,465 38,900 65,259",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-347": {
"value": "15. Equity investments at FVOCI 2022 USD\u2019000 2021 USD\u2019000 MFX Solutions, LLC Balance at the beginning of the period 237 238 Gain/(loss) on revaluation through OCI 7 (1) Balance at the end of the period 244 237 The Group purchased 153,315 shares of MFX Solutions, LLC USA on 7 April 2017. This represents 1% of the total number of issued shares of 15,331,330. These unlisted equity investments were irrevocably designated at initial recognition as held at FVOCI. Their fair value has been classified as level 2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-348": {
"value": "16. Property and equipment Property and equipment consists of land and buildings, office furniture and equipment. Depreciation policies are described in detail in the accounting policies. The movements are as follows. 2022 2021 Furniture and fixtures USD\u2019000 Vehicles USD\u2019000 Office equipment including IT USD\u2019000 Buildings USD\u2019000 Total USD\u2019000 Furniture and fixtures USD\u2019000 Vehicles USD\u2019000 Office equipment including IT USD\u2019000 Buildings USD\u2019000 Total USD\u2019000 Cost at the beginning of the period 1,683 320 9,483 1,229 12,715 1,999 400 8,621 1,306 12,326 Accumulated depreciation at the beginning of the period (1,166) (252) (7,055) (157) (8,630) (1,366) (298) (5,908) (137) (7,709) Carrying value at the beginning of the period 517 68 2,428 1,072 4,085 633 102 2,713 1,169 4,617 Additions during the period at cost 219 210 1,146 \u2013 1,575 168 6 1,539 \u2013 1,713 Foreign currency adjustment (277) (100) (1,375) (102) (1,854) (107) (21) (467) (77) (672) Disposal during the period (60) (25) (248) \u2013 (333) (377) (65) (210) \u2013 (652) Depreciation during the period (242) (66) (1,485) (23) (1,816) (254) (39) (1,667) (25) (1,985) Adjustment of depreciation for disposals 77 40 371 \u2013 488 370 61 186 (4) 613 Foreign currency differences 211 60 1,084 13 1,368 84 24 334 9 451 Carrying value at the end of the period 445 187 1,921 960 3,513 517 68 2,428 1,072 4,085 Cost at the end of the period 1,565 405 9,006 1,127 12,103 1,683 320 9,483 1,229 12,715 Accumulated depreciation at the end of the period (1,120) (218) (7,085) (167) (8,590) (1,166) (252) (7,055) (157) (8,630) Carrying value at the end of the period 445 187 1,921 960 3,513 517 68 2,428 1,072 4,085",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-349": {
"value": "17. Right-of-use assets and lease liabilities 2022 USD\u2019000 2021 USD\u2019000 Right-of-use assets at the beginning of the period 5,031 5,195 Additions during the period 3,815 4,265 Depreciation during the period (3,931) (4,398) Exchange rate differences (326) (31) Right-of-use assets at the end of the period 4,589 5,031 2022 USD\u2019000 2021 USD\u2019000 Lease liabilities at the beginning of the period 3,459 3,629 Interest expense of lease liabilities 299 301 Additions on lease liabilities during the period 3,815 4,265 Payment of lease liabilities (4,353) (4,680) Exchange rate differences (129) (56) Lease liabilities at the end of the period 3,091 3,459 The Group recognises leased office premises under Right-of-Use Assets (\u2018ROU\u2019). Between January and December 2022, the Group entered into 1,058 new contracts and renewal contracts. This excludes the new/renewal contracts of Ghana, Nigeria and Tanzania as they have fully prepaid contracts and are not impacted by IBRs. A sensitivity analysis of a 50% increase in the IBR rates for those contracts gives a total impact in the net asset of negative USD 22K and in net profit of negative USD 22K, which is insignificant. Based on the above, management concluded no impairment had occurred on the ROU as of 31 December 2022",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-350": {
"value": "18. Other assets The other assets comprises of the following: Notes 2022 USD\u2019000 2021 USD\u2019000 Receivables from related parties 18.1. 249 70 Prepayments 2,874 2,157 Employee advances 2,296 1,856 Advance income tax 2,147 2,150 Security deposit 249 236 Receivables under off-book BC model (ASA India) 18.2. 569 762 Insurance claim receivable 109 260 Interest receivable on due from banks 337 457 Receivable against DA \u2013 15 Other receivables 18.3. 1,140 976 9,970 8,939 Prepayments and employee advances are in line with security against housing contracts, funding agreements and employee receivables. Advance income tax will be set off against current tax payable after completion of the tax assessment",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-351": {
"value": "19. Derivatives 2022 USD\u2019000 2021 USD\u2019000 Forward contracts 7,131 3,143 Swap agreements 724 823 Derivative assets total 7,855 3,966 Forward contracts (456) (602) Derivative liabilities total (456) (602) Total derivatives at fair value 7,399 3,364 19.1. The Group is holding the following foreign exchange forward contracts: As of 31 December 2022 Maturity <30 days USD\u2019000 1-3 months USD\u2019000 3-12 months USD\u2019000 >12 months USD\u2019000 Total USD\u2019000 Pakistan Notional amount (in USD) 2,900 7,952 29,391 \u2013 40,243 Average forward rate (USD/PKR) 204 206 222 \u2013 217 Carrying amount (in USD) 439 1,428 5,133 \u2013 7,000 Myanmar Notional amount (in USD) \u2013 1,000 \u2013 \u2013 1,000 Average forward rate (USD/KYAT) \u2013 1,914 \u2013 \u2013 1,914 Carrying amount (in USD) \u2013 131 \u2013 \u2013 131 Tanzania Notional amount (in USD) \u2013 \u2013 \u2013 \u2013 \u2013 Average forward rate (USD/TZS) \u2013 \u2013 \u2013 \u2013 \u2013 Carrying amount (in USD) \u2013 \u2013 \u2013 \u2013 \u2013 Sierra Leone Notional amount (in USD) \u2013 \u2013 \u2013 \u2013 \u2013 Average forward rate (USD/SLL) \u2013 \u2013 \u2013 \u2013 \u2013 Carrying amount (in USD) \u2013 \u2013 \u2013 \u2013 \u2013 Zambia Notional amount (in USD) \u2013 250 500 \u2013 750 Average forward rate (USD/ZMW) \u2013 33 31 \u2013 32 Carrying amount (in USD) \u2013 (190) (266) \u2013 (456) As of 31 December 2021 Maturity <30 days USD\u2019000 1-3 months USD\u2019000 3-12 months USD\u2019000 >12 months USD\u2019000 Total USD\u2019000 Pakistan Notional amount (in USD) 2,900 11,999 29,213 \u2013 44,112 Average forward rate (USD/PKR) 171 168 180 \u2013 173 Carrying amount (in USD) 104 838 2,201 \u2013 3,143 Myanmar Notional amount (in USD) 1,000 2,000 \u2013 \u2013 3,000 Average forward rate (USD/KYAT) 1,947 1,942 \u2013 \u2013 1,945 Carrying amount (in USD) (77) 56 \u2013 \u2013 (21) Tanzania Notional amount (in USD) 500 800 \u2013 \u2013 1,300 Average forward rate (USD/TZS) 2,346 2,541 \u2013 \u2013 2,444 Carrying amount (in USD) (5) (76) \u2013 \u2013 (81) Sierra Leone Notional amount (in USD) \u2013 \u2013 2,000 \u2013 2,000 Average forward rate (USD/SLL) \u2013 \u2013 13,396 \u2013 13,396 Carrying amount (in USD) \u2013 \u2013 (117) \u2013 (117) Zambia Notional amount (in USD) \u2013 \u2013 \u2013 750 750 Average forward rate (USD/ZMW) \u2013 \u2013 \u2013 32 32 Carrying amount (in USD) \u2013 \u2013 \u2013 (383) (383) Please see note 36 and 37 for more informati 19. Derivatives continued 19.2. The Group also holds the below swap contracts: 2022 USD\u2019000 2021 USD\u2019000 Cross-currency interest rate swap Notional value 1,750 16,104 Carrying value 724 823 At 31 December 2022, the Group had three cross-currency interest rate swap agreements in place. A swap agreement with a notional amount of USD 1 million was entered on 7 July 2021 by ASA Sierra Leone whereby ASA Sierra Leone pays a fixed rate of interest of 19.09% in SLL and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. A swap agreement with a notional amount of USD 0.5 million was entered on 2 February 2022 by ASA Sierra Leone whereby the entity pays a fixed rate of interest of 19.22% in SLL and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. A swap agreement with a notional amount of USD 250K was entered on 3 February 2022 by ASA Zambia whereby ASA pays a fixed rate of interest of 24.8% in ZMW and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. The applied valuation techniques include forward pricing and swap models, using present value calculations by estimating future cash flows using future exchange rates and discounting them with the appropriate interest rate curves. These derivative contracts are classified as Level 2 financial instruments",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-352": {
"value": "20. Intangible assets and goodwill Goodwill USD\u2019000 Intangible assets USD\u2019000 Total USD\u2019000 Cost At 1 January 2021 33 \u2013 33 Additions \u2013 452 452 Fx movement (3) \u2013 (3) At 31 December 2021 30 452 482 Additions \u2013 4,592 4,592 Impaired (17) \u2013 (17) Fx movement (13) (3) (16) At 31 December 2022 \u2013 5,041 5,041 Goodwill arose from the acquisition of Lak Jaya by CMI Lanka in 2008. For the year ended 31 December 2022, an impairment assessment on the remaining goodwill was conducted and based on such the goodwill has been fully impaired. Intangible assets includes initial investments on a new project to develop a digital financial services (\u2018DFS\u2019) platform. A pilot is expected to take place in Ghana in 2024 and, if successful and upon approval from regulator, this will be followed by the launch of a range of digital financial and other services to support the growth of small businesses. The platform will add a digital channel to the existing branch model. The DFS will be offered to its clients through a smartphone app, where clients will be able to apply online for loans and other financial services like a current account and a savings or deposit account. As part of the DFS, the Group is also developing a Supplier Marketplace app (\u2018SMP\u2019) where clients can purchase goods for their small businesses. SMP will be a separate app but is part of the DFS model to retain and attract loan and savings clients and generate payment transactions that generate commissions. For the introduction of current accounts and savings and deposits accounts and other digital services to our clients, the Group decided to add a Core Banking System (\u2018CBS\u2019) to its IT infrastructure. The Group has procured a 10-year licence to the Temenos Financial Inclusion suite, which is an off-the-shelf CBS system. ASA India is procuring an additional core banking software \u201cCraft Silicon\u201d to align the business recording with the Indian market. The procurement is following a Software as a service (\u2018SAAS\u2019) model and the current agreement is for three years. The software is expected to be implemented from Q2, 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-353": {
"value": "21. Issued capital 2022 USD\u2019000 2021 USD\u2019000 ASA International Group plc 100 million shares of GBP 0.01 each 1,310 1,310 1,310 1,310 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-354": {
"value": "21. Issued capital 2022 USD\u2019000 2021 USD\u2019000 ASA International Group plc 100 million shares of GBP 0.01 each 1,310 1,310 1,310 1,310 No movements in issued capital during 2022 and 2021. 22. Retained earnings Total retained earnings are calculated as follows: 2022 USD\u2019000 2021 USD\u2019000 Balance at the beginning of the period 155,405 147,291 Dividend declared \u2013 \u2013 Disposal of ASA Consultancy Limited and ASA Cambodia Holdings \u2013 (673) Result for the period 17,892 8,787 Balance at the end of the period 173,297 155,405 Profit for the period Attributable to equity holders of the parent 17,892 8,787 Non-controlling interest (5) (2,429) 17,887 6,358 Part of retained earnings relates to NGOs which are consolidated in these financial statements. The retained earnings of these NGOs cannot be distributed to their respective members. Retained earnings relating to NGOs amounted to USD 2.0 million at 31 December 2022 (2021: USD 1.7 million). ASA S&L, ASA India, ASHA Nigeria and ASAI NV have statutory requirements to add a percentage of the net profits to a legal reserve. Therefore, part of retained earnings cannot be distributed to shareholders. Retained earnings relating to these legal reserves amounted to USD 23.4 million in December 2022 (2021: USD 18.1 million). No dividend was declared in 2022. 23. Other reserves Total other reserves are calculated as follows: Notes 2022 USD\u2019000 2021 USD\u2019000 Balance at the beginning of the period 995 (718) Actuarial gains and losses on defined benefit liabilities 8.1. 470 698 Movement in hedge accounting reserve 3,004 1,381 Gain/(loss) on revaluation of MFX investment 15. 7 (1) Others (net of tax) (1,152) (365) Balance at the end of the period 3,324 99",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-355": {
"value": "22. Retained earnings Total retained earnings are calculated as follows: 2022 USD\u2019000 2021 USD\u2019000 Balance at the beginning of the period 155,405 147,291 Dividend declared \u2013 \u2013 Disposal of ASA Consultancy Limited and ASA Cambodia Holdings \u2013 (673) Result for the period 17,892 8,787 Balance at the end of the period 173,297 155,405 Profit for the period Attributable to equity holders of the parent 17,892 8,787 Non-controlling interest (5) (2,429) 17,887 6,358 Part of retained earnings relates to NGOs which are consolidated in these financial statements. The retained earnings of these NGOs cannot be distributed to their respective members. Retained earnings relating to NGOs amounted to USD 2.0 million at 31 December 2022 (2021: USD 1.7 million). ASA S&L, ASA India, ASHA Nigeria and ASAI NV have statutory requirements to add a percentage of the net profits to a legal reserve. Therefore, part of retained earnings cannot be distributed to shareholders. Retained earnings relating to these legal reserves amounted to USD 23.4 million in December 2022 (2021: USD 18.1 million). No dividend was declared in 2022. 23. Other reserves Total other reserves are calculated as follows: Notes 2022 USD\u2019000 2021 USD\u2019000 Balance at the beginning of the period 995 (718) Actuarial gains and losses on defined benefit liabilities 8.1. 470 698 Movement in hedge accounting reserve 3,004 1,381 Gain/(loss) on revaluation of MFX investment 15. 7 (1) Others (net of tax) (1,152) (365) Balance at the end of the period 3,324 995",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-356": {
"value": "24. Foreign currency translation reserve The translation of the Company\u2019s subsidiaries and overseas branches from local currency into the Group\u2019s presentation currency (USD) results in the following currency translation differences: 2022 USD\u2019000 2021 USD\u2019000 Balance at the beginning of the period (54,132) (43,091) Translation of assets and liabilities of subsidiaries to USD (33,991) (11,596) Disposal of ASA Consultancy Limited and ASA Cambodia Holdings \u2013 555 Balance at the end of the period (88,123) (54,132) The entity-wise breakdown of translation adjustment is as follows: 2022 USD\u2019000 2021 USD\u2019000 Ghana (17,395) (1,936) Pakistan (9,400) (3,779) Nigeria (2,540) (1,484) Sri Lanka (1,450) (334) Philippines (978) (680) Myanmar (766) (2,911) Sierra Leone (685) (164) Kenya (525) (206) Others (252) (102) (33,991) (11,596",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-357": {
"value": "25. Debt issued and other borrowed funds Notes 2022 USD\u2019000 2021 USD\u2019000 Debt issued and other borrowed funds by operating subsidiaries 25.1. 201,590 244,788 Symbiotics-managed funds (ASAIH/ASAI NV) 25.2. 14,000 29,000 Oikocredit (ASAIH) 25.3. 7,500 7,500 OPIC (ASAIH) \u2013 5,000 BIO (ASAIH) 25.4. 10,000 10,000 OeEB (ASAIH) 25.5. 9,375 13,125 Citi (ASAI NV) 25.6. 5,000 5,000 Ninety one (ASAI NV) 25.7. 10,000 \u2013 Interest payable on third-party loans 3,836 4,261 261,301 318,674 25.1. Breakdown of borrowings by operating subsidiaries are shown below: 2022 USD\u2019000 2021 USD\u2019000 ASA India 32,841 94,911 PPFC 44,512 45,042 ASA Pakistan 50,705 47,844 ASA Tanzania 39,596 23,815 ASA Kenya 13,246 8,580 ASA S&L \u2013 2,929 ASA Myanmar 11,438 11,977 ASA Uganda 4,742 4,380 Lak Jaya 1,332 2,767 ASA Nigeria \u2013 \u2013 Others 3,178 2,543 201,590 244,788 Most of the loan agreements are subject to covenant clauses, whereby the subsidiary is required to meet certain key financial ratios. Some subsidiaries did not fulfil some of the ratios as required in contracts. Out of total loans of USD 257.0 million (2021: USD 314.0 million), USD 82.5 million (2021: USD 131.0 million) had breached loan covenants as at year end. As of 31 December, the balance for credit lines with breached covenants and which does not have waivers amounts to USD 65.0 million (2021: USD 111.0 million) out of which waivers have been subsequently received for USD 64.0 million (2021: USD 36.7 million). Due to these breaches of covenant clauses, the lenders are contractually entitled to request for immediate repayment of the outstanding loan amounts. The outstanding balance is presented as on demand as at 31 December 2022. The lenders have not requested any early repayment of loans as of the date when these financial statements were approved by the Board of Directors. The management is in the process of renegotiating to obtain waivers for the remaining balance 25.2. Symbiotics-managed funds (ASAIH/ASAI NV) ASAIH entered into loan agreements with three investment funds managed by Symbiotics SA in November 2018 for a total amount of USD 5.0 million (the \u2018Symbiotics loans\u2019). ASAIH took a new loan of USD 5.0 million on July 2019 at 6.25%. These loans are repaid during the year. In October 2019, ASAI NV entered into a loan agreement with one investment fund managed by Symbiotics SA. In November 2021 ASAI NV received USD 10.0 million at six months Libor plus 4.75% per annum. In April 2022 ASAI NV received an additional USD 4.0 million at six months Libor plus 4.75% per annum. All the loans will be repaid within three years of disbursement. ASAIH is a guarantor for these loans. 25.3. Oikocredit (ASAIH) On 12 July 2018, ASAIH entered into a new agreement with Oikocredit for a credit line of USD 7.5 million which has been fully drawn as of December 2019. The term of this credit line is five years. Interest on the loans is six-month LIBOR or 3.5% whichever is lower plus a margin of 3% for the direct loan and 2.5% for the credit line. 25.4. BIO (ASAIH) ASAIH entered into a USD 10.0 million subordinated loan agreement with Belgian Investment Company for Developing Countries SA/NV (\u2018BIO\u2019) in December 2019. The term of this loan is seven years. Interest amounts to LIBOR+ 5.9% per annum. 25.5. OeEB (ASAIH) ASAIH entered into a USD 15.0 million loan agreement with Oesterreichische Entwicklungsbank Ag (\u2018OeEB\u2019) in March 2020 of which USD 10.0 million is drawn up to June 2020. The loan is repayable in eight equal instalments and the term of this loan is five years. Interest amounts to LIBOR + 3.5% per annum. ASAI NV is also a co-borrower of the loan. 25.6. Loan from Citi (ASAI NV) ASAI NV entered into a USD 10.0 million loan agreement with CITIBANK, N.A., JERSEY BRANCH (\u2018Citi\u2019) on October 2020. The term of this loan is 30 months. Interest amounts to LIBOR +4.55% per annum. ASAIH is also a co-borrower of the loan. USD 5.0 million has been drawn until December 22. 25.7. Ninety one (ASAI NV) ASAI NV entered into a USD 10 .0 million loan agreement with NINETY ONE SA PROPRIETARY LIMITED on October 2022. The term of this loan is four years. Interest amounts to three months term SOFR + 5.5% per annum. ASAIH is also a co-borrower of the loan",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-358": {
"value": "26. Due to customers Clients of the Group\u2019s subsidiaries contribute to a \u2018security deposit fund\u2019. These deposits can be withdrawn partly by clients but not in the full amount unless the client has fully repaid the outstanding loan balance. 2022 USD\u2019000 2021 USD\u2019000 Clients' security deposits 68,894 73,518 Clients' voluntary savings 15,217 14,294 Interest payable on deposits and savings 44 \u2013 84,155 87,812 Clients can deposit voluntary savings where the subsidiary has a licence to do so. The rate of interest on client security deposits and client voluntary savings amount to 8% in Ghana and 7% in Nigeria. In ASA Myanmar the interest rate on voluntary savings is 10% and for compulsory savings 14%. ASA Rwanda provides 6% interest on voluntary savings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-359": {
"value": "27. Other liabilities Other liabilities are as follows: Notes 2022 USD\u2019000 2021 USD\u2019000 Security deposits 2,530 2,630 Other deposits 426 418 Liability for death and multipurpose risk funds 146 211 Accrued expenses 1,533 921 Accrued audit fees 1,224 1,192 Taxes payable, other than corporate income tax 2,598 2,830 Amounts due to employees 1,356 1,111 Amounts due to related parties 27.1. 41 102 Liability to CMI regarding Escrow Account at Citibank 14.1. 20,692 20,465 Liabilities under off-book BC model (ASA India) 255 364 Liabilities under off-book DA model (ASA India) 38 133 Industrial training fund 189 191 Other sundry liabilities 27.2. 3,372 2,369 34,400 32,937 Security deposits mainly relate to deposits taken from employees as a form of security. Other deposits relate to various smaller deposits in different countries",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-360": {
"value": "28. Provisions 2022 USD\u2019000 2021 USD\u2019000 Provision for financial guarantees under off-book BC model (ASA India) 1,038 1,675 1,038 1,675 Provision for financial guarantees include expected credit loss provision against the off-book BC portfolio in India. The maximum credit loss under financial guarantee is 5% of OLP. For details on the Group\u2019s ECL policy see note 2.5.1. As at 31 December 2022, stage 3 loans under this portfolio amount to USD 6.5 million (2021: USD 9.8 million)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-361": {
"value": "29. Additional cash flow information 29.1. Changes in operating assets 2022 USD\u2019000 2021 USD\u2019000 (Restated) Loans and advances to customers (33,400) (89,112) Movement in due from banks 18,952 5,500 Movement in right-of-use assets (3,815) (4,265) Other assets excluding income tax advances (1,034) 3,268 (19,297) (84,609) 29.2. Changes in operating liabilities 2022 USD\u2019000 2021 USD\u2019000 Due to customers 15,332 13,024 Other liabilities (2,895) (2,925) Retirement benefit (572) (592) Movement in lease liability 3,815 4,265 Movement in provisions (637) (768) 15,043 13,004 29.3. Non-cash items 2022 USD\u2019000 2021 USD\u2019000 Depreciation on: \u2013 Property and equipment 1,833 1,985 \u2013 Right-of-use assets 3,931 4,398 Interest expense on lease liability 299 301 Credit loss expense 643 37,509 Write-off of portfolio 10,828 32,965 Fair value movement of forward contracts (1,031) (3,422) Charge against defined benefit plan 1,001 1,575 Foreign exchange result 1,559 1,532 19,063 76,843",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-362": {
"value": "Finance risk Regarding credit risk, the Group adheres strictly to the operating procedures of the ASA Model, which includes setting limits on the amount of risk it is willing to accept for each individual borrower, taking a security deposit where it is customary and allowed under the current licence, preventing over-borrowing and preventing excessive geographic concentration. The Group continuously monitors changes in the portfolio and will take immediate action when changes occur. As for liquidity risk, the Group is diversified across thirteen countries, remains well funded and continues to have good access to a wide range of funding sources, both at local and holding level. The Company maintains solid relationships with its debt providers who continue to show strong interest in funding its operations both locally and at the holding level. The Group manages its currency risk through natural hedging, i.e. by matching the relevant microfinance subsidiary\u2019s local currency assets with local currency liabilities, and by obtaining funding denominated in local currency. For USD funding to the subsidiaries the Company will continue to ensure that close to 100% of its currency exposure is hedged. The Group\u2019s strategy in evaluating and managing its interest rate risk is to conduct a cost of funds analysis and to monitor interest rates in those countries where there is a limit on the amount of interest it may charge.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-363": {
"value": "30.4.1 Credit risk Credit risk is the risk that the Group will incur a loss because its customers, clients or counterparties failed to discharge their contractual obligations. The Group manages and controls credit risk by adhering strictly to the operating procedures set forth in the operational manual which includes setting limits on the amount of risk it is willing to accept for individual counterparties and for geographical concentrations, and by monitoring exposures in relation to such limits. Maximum exposure to credit risk The maximum credit exposure is equal to the carrying amounts of the financial instruments on the Group\u2019s statement of financial position except the off-book BC portfolio where the risk is determined as per contract with BC partners. As mentioned above, the Group reduces its concentration risk by ensuring a widely diverse portfolio, distributed amongst various countries and continents. At present the Group invests in West Africa, East Africa, South Asia and South East Asia. Customer security deposits are cash collateral and are presented as part of Due from customers in the statement of financial position. These security deposits are considered as collateral for the loans to customers and therefore reduce the credit risk on these loans. There are no significant concentrations of credit risk through exposures to individual customers, specific industry/sectors. However, Pakistan holds 24% of the Group\u2019s credit exposure in 2022 (2021: 20%). Management regularly monitors the concentration risk and manages loan distribution if required. Maximum exposure to credit risk 2022 USD\u2019000 2021 USD\u2019000 Cash and cash equivalents (excluding cash in hand) 83,006 87,684 Loans and advances to customers 331,898 373,242 Customer security deposit (68,894) (73,518) Off-book portfolio (BC model)\u00b9 3,641 1,675 Due from banks 38,900 65,259 Other assets\u00b2 12,804 8,598 Maximum credit exposure 401,355 462,940 1 Credit risk on IDFC off-book BC model portfolio is restricted to 5% of the outstanding portfolio. 2 Other assets includes net financial derivatives and excludes prepayments and advance tax. Geographic distribution of maximum credit exposure as at 31 December 2022. Cash and cash equivalents (excluding cash in hand) USD\u2019000 Loans and advances to customers USD\u2019000 Customer security deposit USD\u2019000 Due from banks USD\u2019000 Other assets USD\u2019000 Off-book portfolio (BC model) USD\u2019000 Total USD\u2019000 West Africa 16,712 82,586 (27,988) 3,791 1,499 \u2013 76,600 East Africa 22,893 85,465 (20,087) 810 506 \u2013 89,587 South Asia 11,272 99,717 (1,345) 8,606 9,163 3,641 131,054 South East Asia 29,261 64,130 (19,474) 5,000 1,069 \u2013 79,986 Non-operating entities 2,868 \u2013 \u2013 20,693 567 \u2013 24,128 Maximum credit exposure 83,006 331,898 (68,894) 38,900 12,804 3,641 401,355 30.4.1 Credit risk continued Geographic distribution of maximum credit exposure as at 31 December 2021. Cash and cash equivalents (excluding cash in hand) USD\u2019000 Loans and advances to customers USD\u2019000 Customer security deposit USD\u2019000 Due from banks USD\u2019000 Other assets USD\u2019000 Off-book portfolio (BC model) USD\u2019000 Total USD\u2019000 West Africa 19,584 95,507 (34,731) 15,262 891 \u2013 96,513 East Africa 13,167 64,188 (17,012) 2,500 341 \u2013 63,184 South Asia 7,970 150,364 (2,464) 23,032 6,070 1,675 186,647 South East Asia 31,753 63,183 (19,311) 4,000 988 \u2013 80,613 Non-operating entities 15,210 \u2013 \u2013 20,465 308 \u2013 35,983 Maximum credit exposure 87,684 373,242 (73,518) 65,259 8,598 1,675 462,940 The Group provides direct lending to customers through the MFIs (owned and controlled by it). In addition, the Group accepts savings in the countries where it has a deposit-taking licence. Credit risk from lending as at 31 December 2022 Due from banks\u00b9 USD\u2019000 Gross loans and advances to customer\u00b2 USD\u2019000 Total lending USD\u2019000 Total direct lending/IFRS 9 stages Stage 1 USD\u2019000 Stage 2 USD\u2019000 Stage 3 USD\u2019000 West Africa 3,791 85,885 89,676 82,270 1,061 2,554 East Africa 810 88,795 89,605 87,964 269 562 South Asia 8,607 109,591 118,198 96,234 2,943 10,414 South East Asia 5,000 67,978 72,978 63,625 315 4,038 Non-operating entities 20,692 \u2013 20,692 \u2013 \u2013 \u2013 Total 38,900 352,249 391,149 330,093 4,588 17,568 ECL provision \u2013 (15,900) (15,900) (1,235) (859) (13,806) Coverage ratio\u00b3 4.5% 4% 0.4% 18.7% 78.6% 1 Due from banks are neither past due nor credit impaired. 2 Includes interest receivable 3 Coverage ratio is calculated as the total ECL provision divided by the underlying assets\u2019 gross carrying amount. Credit risk from lending as at 31 December 2021 Due from banks\u00b9 USD\u2019000 Gross loans and advances to customer\u00b2 USD\u2019000 Total lending USD\u2019000 Total direct lending/IFRS 9 stages Stage 1 USD\u2019000 Stage 2 USD\u2019000 Stage 3 USD\u2019000 West Africa 15,262 98,303 113,565 94,929 1,508 1,866 East Africa 2,500 67,755 70,255 66,036 222 1,497 South Asia 23,032 170,072 193,104 145,339 14,756 9,977 South East Asia 4,000 67,868 71,868 63,192 3,785 891 Non-operating entities 20,465 \u2013 20,465 \u2013 \u2013 \u2013 Total 65,259 403,998 469,257 369,496 20,271 14,231 ECL provision \u2013 (25,794) (25,794) (7,039) (7,124) (11,631) Coverage ratio\u00b3 6.4% 5.5% 1.9% 35.1% 81.7%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800NSIUMXPDHUEO94",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-364": {
"value": "3 Coverage ratio is calculated as the total ECL provision divided by the underlying assets\u2019 gross carrying amount. 30.4.2 Liquidity risk Liquidity risk is the risk that the Group will be unable to meet its payment obligations when they fall due under normal and stress circumstances. Most subsidiaries of the Group are now able to attract third-party funding and various local currency and USD loans are in place. Liquidity management is evaluated at the microfinance institution level and on a consolidated Group basis. Each of the Group\u2019s microfinance institutions are required to meet the financial obligations of their internal and external stakeholders. Failure to manage liquidity risks may cause the Group to lose business, miss opportunities for growth, or experience legal or reputational consequences. To mitigate its liquidity management risk, the Group has established liquidity management policies, published in its operation manual, finance manual and its treasury manual. The Group is confident it will be able to meet the payment obligations under the aforementioned loans for various reasons, including but not limited to: \u2022 The main class of assets are loans to customers. Due to the nature of the microfinance business the Group is engaged in these loans to customers have short-term maturities, hence the Group is in a position to generate a constant stream of cash inflows. \u2022 The Group is in the position to accumulate sufficient funds to cover its obligations, although this may entail limitations on new loan disbursements. \u2022 The Group has been able to receive most of the waivers against covenant breaches from the lenders and no indication received from lenders from any early repayment. As at 31 December 2022 the Group had an unrestricted cash balance (including short-term deposits) of USD 55.0 million (2021: USD 91.0 million). The Group is able to fund its operations and budgeted growth of its loan portfolio from new loan facilities supplied by third parties, security collateral and/or savings provided by its clients, and internally generated cash flows 30.4.2 Liquidity risk continued The table below shows undiscounted cash flow analysis of liabilities according to when they are expected to be recovered or to be settled. Liabilities FY2022 in USD\u2019000 On demand <3 months 3-12 months Sub-total 1-12 months 1-5 years Over 5 years Sub-total >12 months No fixed maturity Total Debt issued and other borrowed funds 68,077\u00b9 33,918 69,177 171,172 90,129 \u2013 90,129 \u2013 261,301 Due to customers 15,098 32,704 36,344 84,146 9 \u2013 9 \u2013 84,155 Lease liability 142 150 690 982 2,089 20 2,109 \u2013 3,091 Derivative liabilities \u2013 190 266 456 \u2013 \u2013 \u2013 \u2013 456 Other liabilities 395 4,518 5,410 10,323 662 132 794 23,283 34,400 Provisions \u2013 285 682 967 71 \u2013 71 \u2013 1,038 83,712 71,765 112,569 268,046 92,960 152 93,112 23,283 384,441 1 This includes loans amounting to USD 65.0 million on which waiver had not received at the balance sheet date. Subsequently waivers for loans amounting to USD 64.0 million have been received. Liabilities FY2021 in USD\u2019000 On demand <3 months 3-12 months Sub-total 1-12 months 1-5 years Over 5 years Sub-total >12 months No fixed maturity Total Debt issued and other borrowed funds 112,475\u00b2 51,434 60,132 224,041 94,633 \u2013 94,633 \u2013 318,674 Due to customers 19,850 28,857 38,534 87,241 571 \u2013 571 \u2013 87,812 Lease liability \u2013 17 433 450 2,924 85 3,009 \u2013 3,459 Derivative liabilities \u2013 102 117 219 383 \u2013 383 \u2013 602 Other liabilities 835 4,710 3,328 8,873 596 \u2013 596 23,468 32,937 Provisions \u2013 384 752 1,136 539 \u2013 539 \u2013 1,675 133,160 85,504 103,296 321,960 99,646 85 99,731 23,468 445,159 2 This includes loans amounting USD 111.0 million on which waivers have not received at the balance sheet date. Subsequently waivers for loans amounting to USD 36.7 million has been received. The 2021 numbers has been restated to reflect thi 30.4.2 Liquidity risk continued The table below shows undiscounted cash flow analysis of assets according to when they are expected to be recovered or to settled. Assets FY2022 in USD\u2019000 On demand <3 months 3-12 months Sub-total 1-12 months 1-5 years Over 5 years Sub-total >12 months No fixed maturity Total Cash at bank and in hand 48,666 1,459 32,992 83,117 \u2013 \u2013 \u2013 \u2013 83,117 Loans and advances to customers 11,070 192,736 127,495 331,301 597 \u2013 597 \u2013 331,898 Due from banks \u2013 3,896 12,717 16,613 1,595 \u2013 1,595 20,692 38,900 Equity investments at FVOCI \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 244 244 Derivative assets \u2013 1,871 5,260 7,131 724 \u2013 724 \u2013 7,855 Other assets \u2013 4,489 5,132 9,621 349 \u2013 349 \u2013 9,970 59,736 204,451 183,596 447,783 3,265 \u2013 3,265 20,936 471,984 Assets FY2021 in USD\u2019000 On demand <3 months 3-12 months Sub-total 1-12 months 1-5 years Over 5 years Sub-total >12 months No fixed maturity Total Cash at bank and in hand 62,440 3,854 21,657 87,951 \u2013 \u2013 \u2013 \u2013 87,951 Loans and advances to customers 14,233 60,149 280,289 354,671 18,571 \u2013 18,571 \u2013 373,242 Due from banks \u2013 27,066 7,228 34,294 10,499 \u2013 10,499 20,466 65,259 Equity investments at FVOCI \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 237 237 Derivative assets \u2013 955 2,358 3,313 653 \u2013 653 \u2013 3,966 Other assets \u2013 1,613 4,843 6,456 2,483 \u2013 2,483 \u2013 8,939 76,673 93,637 316,375 486,685 32,206 \u2013 32,206 20,703 539,59 30.4.2 Liquidity risk continued Changes in liabilities arising from financing activities: FY 2022 1 January 2022 USD\u2019000 Cash flows USD\u2019000 Non-cash movement USD\u2019000 Foreign exchange movement USD\u2019000 31 December 2022 USD\u2019000 Debt issued and borrowed funds 318,674 (25,370) \u2013 (32,003) 261,301 Lease liabilities 3,459 (4,353) 4,114 (129) 3,091 Total liabilities from financing activities 322,133 (29,723) 4,114 (32,132) 264,392 FY 2021 1 January 2021 USD\u2019000 Cash flows USD\u2019000 Non-cash movement USD\u2019000 Foreign exchange movement USD\u2019000 31 December 2021 USD\u2019000 Debt issued and borrowed funds 342,186 (7,734) \u2013 (15,778) 318,674 Lease liabilities 3,629 (4,680) 4,566 (56) 3,459 Total liabilities from financing activities 345,815 (12,414) 4,566 (15,834) 322,133",
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"value": "31. Commitments The Group agreed certain commitments to BC Partners under the BC model in ASA India. Reference is made to note 13. As per the current model ASA India holds 5% risk on the portfolio managed on behalf of IDFC. As of 31 December 2022, the risk of the Group on such BC portfolio stands at USD 0.9 million (2021: USD 1.7 million). The Group also entered into a contract with CSHARK Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 (Ltd.) on 14 October 2021, an IT company based in Poland, to develop an android-based digital financial module for its clients. The initial cost of the application is estimated at USD 1.3 million. As at 31 December 2022 USD 1.0 million of the initial purchase price has already been paid. There are no other contingent liabilities at the balance sheet date except for the pending litigation claims disclosed in note 34",
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"value": "Long Term Incentive Plan The Group has granted options (\u2018Options\u2019) of over about 2,500,000 ordinary shares of \u00a30.01 each in the Group Company under its LTIP to certain Executive Directors and Persons Discharging Managerial Responsibilities (\u2018PDMRs\u2019) on 28 October 2022. The Company\u2019s LTIP is designed to incentivise and retain Directors and senior staff, along with aligning them with shareholders\u2019 interest to create long-term value. The Options will normally vest, subject to continued employment, on the following schedule: a) 20% each year between the first and fifth anniversaries of the Grant Date; or b) for Executive Directors only, 60% on the third anniversary and 20% on each of the fourth and fifth anniversaries of the Grant Date. To the extent they vest, the Options are exercisable at a price of 93 pence per ordinary share, being the average share price for the three business days before the Grant Date. The Group will issue certificates to the participants to the plan. The Grant date will be achieved once participants accept the offer. None of the participants have accepted the offer as at the balance sheet date and hence no expenses have been booked in 2022",
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"value": "32. Related party disclosures
32.1 Key management personnel
The Dhaka office is managed by a team of experienced microfinance experts who have previously held senior
positions in ASA NGO Bangladesh, and have many years of expertise in managing and supporting
microfinance institutions across Asia and Africa. In addition to supervising the performance of the Group\u2019s
local microfinance institutions, executive management in Dhaka is primarily responsible for finance and
accounts (including the Chief Financial Officer), risk management, audit, IT, human resource management, and
corporate secretarial functions for the Group. All key management personnel stationed in Dhaka are on the
payroll of ASAI NV.
The Amsterdam office comprises key management personnel who provides support on treasury, investor
relations, legal, specialised accounting support and the management of business development projects. They
are on the payroll of ASAI NV.
The experienced CEOs that are deployed in the countries are part of key management personnel. They are
paid by their respective entities.
The Group CEO, Executive Director, Corporate Development (based in Amsterdam) and Executive Director
re m uneration of Directors In 2022, the Directors of the Group received total compensation of USD 1.12 million (2021: USD 1.05 million). Total remuneration to key management personnel of the Group 2022 USD\u2019000 2021 USD\u2019000 Short-term employee benefits 2,273 2,110 Post-employment pension and medical benefits \u2013 \u2013 Termination benefits \u2013 \u2013 Share-based payment transaction \u2013 \u2013 2,273 2,110 Total remuneration takes the form of short-term employee benefits for ASAI. In 2022, total remuneration paid to key management personnel of the Group amounted to USD 2.3 million (2021: USD 2.1 million). No post-employment pension and medical benefits are accruing to Directors under defined benefit schemes. The aggregate of emoluments of the highest paid Director was USD 425K (2021: USD 425K). Long Term Incentive Plan The Group has granted options (\u2018Options\u2019) of over about 2,500,000 ordinary shares of \u00a30.01 each in the Group Company under its LTIP to certain Executive Directors and Persons Discharging Managerial Responsibilities (\u2018PDMRs\u2019) on 28 October 2022. The Company\u2019s LTIP is designed to incentivise and retain Directors and senior staff, along with aligning them with shareholders\u2019 interest to create long-term value. The Options will normally vest, subject to continued employment, on the following schedule: a) 20% each year between the first and fifth anniversaries of the Grant Date; or b) for Executive Directors only, 60% on the third anniversary and 20% on each of the fourth and fifth anniversaries of the Grant Date. To the extent they vest, the Options are exercisable at a price of 93 pence per ordinary share, being the average share price for the three business days before the Grant Date. The Group will issue certificates to the participants to the plan. The Grant date will be achieved once participants accept the offer. None of the participants have accepted the offer as at the balance sheet date and hence no expenses 32. Related party disclosures continued 32.2 Subsidiaries Country of Incorporation 2022 ownership 2021 ownership ASAIH subsidiaries: ASA India India 90.02% 90.02% Pagasa Consultancy India 99.99% 99.99% Pinoy India 99.99% 99.99% Pagasa ng Masang Pinoy Microfinance, Inc The Philippines N/A\u00b9 N/A PT PAGASA Consultancy Indonesia 99.00% 99.00% A1 Nigeria Nigeria 100% 100% ASHA MFB Nigeria 99.99% 99.99% ASIEA Nigeria N/A N/A ASA Pakistan Pakistan 99.99% 99.99% ASA Tanzania Tanzania 99.99% 99.99% ASA Zanzibar Tanzania 99.99% N/A ASA Myanmar Myanmar 99.99% 99.99% ASA Zambia Zambia 99.99% 99.99% ASA Rwanda Rwanda 99.99% 99.99% ASA Sierra Leone Sierra Leone 99.99% 99.99% ASAI NV subsidiaries: The Netherlands N/A N/A PPFC The Philippines 100% 100% ASA S&L Ghana 100% 100% CMI Lanka Sri Lanka 100% 100% Lak Jaya Sri Lanka 97.14% 97.14% ASA Lanka Sri Lanka 100% 100% ASA Kenya Kenya 100%\u00b2 100% ASA Uganda Uganda 99.99% 99.99% AMSL Bangladesh 95% 95% ASAI I&M The Netherlands 100% 100% ASA Dwaso Ghana 100% N/ A 1 ASAI officials/representatives control the governing body and the Board. 2 ASAIH holds 0.5% of the shares. 32.3 Relationship agreement Relationship agreement with the Controlling Shareholder Group The Group, its founders and Catalyst Continuity (jointly the \u2018Controlling Shareholders\u2019) have entered into a relationship agreement (the \u2018Relationship Agreement\u2019), the principal purpose of which is to ensure that the Group will be able, at all times, to carry out its business independently of the members of the Controlling Shareholder Group and their respective associates. The Relationship Agreement contains undertakings from each of the members of the Controlling Shareholder Group that (i) transactions and relationships with it and its associates will be conducted at arm\u2019s length and on normal commercial terms, (ii) neither it nor any of its associates will take any action that would have the effect of preventing the Company from complying with its obligations under the Listing Rules, and (iii) neither it nor any of its associates will propose or procure the proposal of a shareholder resolution which is intended or appears to be intended to circumvent the proper application of the Listing Rules. The Relationship Agreement also sets forth the conditions for appointment of Non-Executive Directors by Controlling Shareholders. For so long as the Group has a controlling shareholder, the UK Listing Rules require the election of any independent Director to be approved by majority votes of both (i) the shareholders as a whole and (ii) the shareholders excluding any controlling shareholder. 32.4 Other related parties A list of related parties with which the Group has transactions is presented below. The transactions in 2022 and 2021 and the balances per the end of the year 2022 and 2021 with related parties can be observed in notes below. Related party transactions take place at arm\u2019s length conditions. Name of related party Relationship CMI Major shareholder (30.4%) Sequoia Service provider to the Company ASA NGO Bangladesh Service provider to the Company MBA Philippines Business partner IDFC Minority shareholder in ASA India ASAICH and CMIIH Subsidiaries of CMI CMIMC Holding company of founders CMI CMIC Investment manager of CMI CMIH Subsidiary of CMI ASA Social Services Service provider to the Parent CIMS BV Service provi 32. Related party disclosures continued 32.4 Other related parties continued Income from related parties USD\u2019000 Expenses to related parties USD\u2019000 Amount owed by related parties USD\u2019000 Amount owed to related parties USD\u2019000 CMI 31 December 2022 \u2013 \u2013 \u2013 20,692 31 December 2021 \u2013 \u2013 \u2013 20,465 Sequoia 31 December 2022 117 47 145 10 31 December 2021 185 129 53 24 MBA Philippines 31 December 2022 890 \u2013 86 31 31 December 2021 846 \u2013 5 78 IDFC 31 December 2022 2,045 \u2013 2,224 285 31 December 2021 2,503 \u2013 2,350 630 CIMS BV 31 December 2022 \u2013 \u2013 18 \u2013 31 December 2021 \u2013 \u2013 12 \u2013 32.5 Reporting dates of subsidiaries All of the Group\u2019s subsidiaries have reporting dates of 31 December, with the exception of ASA India, Pinoy, Pagasa Consultancy and ASA Myanmar (where the market standard reporting date is 31 March). These entities have provided financial statements for consolidation purposes for the year ended 31 December. 32.6 Non-controlling Interest The Company reports non-controlling interest (\u2018NCI\u2019) in its subsidiaries ASA India and Lak Jaya. The NCI in ASA India, having its principal place of business in India, amounts to 9.98%. ASA India did not pay any dividends in 2021 and 2022. The NCI in Lak Jaya, having its principal place of business in Sri Lanka, amounts to 2.86%. Lak Jaya did not declare any dividends in 2021 and 2022. The summarised financial information of Lak Jaya and ASA India as at 31 December 2022 is as follows: 31 December 2022 31 December 2021 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Current assets 5,317 27,079 9,834 92,360 Non-current assets 156 394 465 6,381 Current liabilities 4,074 34,965 6,862 98,913 Non-current liabilities 247 1,206 421 2,386 Net Operating Income 1,626 7,186 2,367 11,715 Net loss (564) (6,445) (392) (22,289) Non-controlling interest 33 (868) 86 (221) The following table summarises financial information for each subsidiary that has material non-controlling interest to the Group. The voting rights are similar to NCI\u2019s shareholding percentage in India but in the case of Lak Jaya the Group holds 91.3% of the voting rights. The amounts disclosed for each subsidiary are before inter-company eliminations: 31 December 2022 31 December 2021 Lak Jaya ASA India Lak Jaya ASA India Total no. of shares 10,704,955 195,950 10,704,955 195,950 Shares held by ASAI Group 10,398,950 176,369 10,398,950 176,369 Shares held by NCI 306,005 19,581 306,005 19,581 NCI % 2.86% 9.98% 2.86% 9.98% 31 December 2022 31 December 2021 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Summarised statement of financial position: Net assets 1,152 (8,698) 3,016 (2,556) Net assets attributable to NCI 33 (868) 86 (221) Summarised statement of profit or loss and other comprehensive income: Net operating income 1,626 7,186 2,367 (11,715) Net loss after tax (564) (6,445) (392) (22,289) Loss allocated to NCI (16) (643) (11) (2,429) Dividend paid to NCI \u2013 \u2013 \u2013 \u2013 Summarised statement of cash flow: Cash flow from operation activities 2,219 41,755 378 24,145 Cash flow from investing activities (10) (36) (15) (45) Cash flow from financing activities (1,364) (47,522) 252 (38,141) Net cash flow attributable to NCI 24 (579) 18 (1,401) Reference to note 32.3, the remaining shares in Pagasa Consultancy, Pinoy, A1 Nigeria, ASHA Nigeria, ASA Pakistan, ASA Tanzania, PPFC, ASA Uganda, CMI Lanka and AMSL are held either by employees nominated by the Group or by ASAI I&M, CMI or CMII. Hence those are not treated as non-controlling shar ",
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"value": "32.1 Key management personnel The Dhaka office is managed by a team of experienced microfinance experts who have previously held senior positions in ASA NGO Bangladesh, and have many years of expertise in managing and supporting microfinance institutions across Asia and Africa. In addition to supervising the performance of the Group\u2019s local microfinance institutions, executive management in Dhaka is primarily responsible for finance and accounts (including the Chief Financial Officer), risk management, audit, IT, human resource management, and corporate secretarial functions for the Group. All key management personnel stationed in Dhaka are on the payroll of ASAI NV. The Amsterdam office comprises key management personnel who provides support on treasury, investor relations, legal, specialised accounting support and the management of business development projects. They are on the payroll of ASAI NV. The experienced CEOs that are deployed in the countries are part of key management personnel. They are paid by their respective entities. The Group CEO, Executive Director, Corporate Development (based in Amsterdam) and Executive Director Operations (based in Dhaka) are members of the Board and are paid by ASA International Group plc Remuneration of Directors In 2022, the Directors of the Group received total compensation of USD 1.12 million (2021: USD 1.05 million). Total remuneration to key management personnel of the Group 2022 USD\u2019000 2021 USD\u2019000 Short-term employee benefits 2,273 2,110 Post-employment pension and medical benefits \u2013 \u2013 Termination benefits \u2013 \u2013 Share-based payment transaction \u2013 \u2013 2,273 2,110 Total remuneration takes the form of short-term employee benefits for ASAI. In 2022, total remuneration paid to key management personnel of the Group amounted to USD 2.3 million (2021: USD 2.1 million). No post-employment pension and medical benefits are accruing to Directors under defined benefit schemes. The aggregate of emoluments of the highest paid Director was USD 425K (2021: USD 425K). Long Term Incentive Plan The Group has granted options (\u2018Options\u2019) of over about 2,500,000 ordinary shares of \u00a30.01 each in the Group Company under its LTIP to certain Executive Directors and Persons Discharging Managerial Responsibilities (\u2018PDMRs\u2019) on 28 October 2022. The Company\u2019s LTIP is designed to incentivise and retain Directors and senior staff, along with aligning them with shareholders\u2019 interest to create long-term value. The Options will normally vest, subject to continued employment, on the following schedule: a) 20% each year between the first and fifth anniversaries of the Grant Date; or b) for Executive Directors only, 60% on the third anniversary and 20% on each of the fourth and fifth anniversaries of the Grant Date. To the extent they vest, the Options are exercisable at a price of 93 pence per ordinary share, being the average share price for the three business days before the Grant Date. The Group will issue certificates to the participants to the plan. The Grant date will be achieved once participants accept the offer. None of the participants have accepted the offer as at the balance sheet date and hence no expenses have been booked in 2022",
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"value": "32.2 Subsidiaries Country of Incorporation 2022 ownership 2021 ownership ASAIH subsidiaries: ASA India India 90.02% 90.02% Pagasa Consultancy India 99.99% 99.99% Pinoy India 99.99% 99.99% Pagasa ng Masang Pinoy Microfinance, Inc The Philippines N/A\u00b9 N/A PT PAGASA Consultancy Indonesia 99.00% 99.00% A1 Nigeria Nigeria 100% 100% ASHA MFB Nigeria 99.99% 99.99% ASIEA Nigeria N/A N/A ASA Pakistan Pakistan 99.99% 99.99% ASA Tanzania Tanzania 99.99% 99.99% ASA Zanzibar Tanzania 99.99% N/A ASA Myanmar Myanmar 99.99% 99.99% ASA Zambia Zambia 99.99% 99.99% ASA Rwanda Rwanda 99.99% 99.99% ASA Sierra Leone Sierra Leone 99.99% 99.99% ASAI NV subsidiaries: The Netherlands N/A N/A PPFC The Philippines 100% 100% ASA S&L Ghana 100% 100% CMI Lanka Sri Lanka 100% 100% Lak Jaya Sri Lanka 97.14% 97.14% ASA Lanka Sri Lanka 100% 100% ASA Kenya Kenya 100%\u00b2 100% ASA Uganda Uganda 99.99% 99.99% AMSL Bangladesh 95% 95% ASAI I&M The Netherlands 100% 100% ASA Dwaso Ghana 100% N/ ",
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"value": "32.2 Subsidiaries Country of Incorporation 2022 ownership 2021 ownership ASAIH subsidiaries: ASA India India 90.02% 90.02% Pagasa Consultancy India 99.99% 99.99% Pinoy India 99.99% 99.99% Pagasa ng Masang Pinoy Microfinance, Inc The Philippines N/A\u00b9 N/A PT PAGASA Consultancy Indonesia 99.00% 99.00% A1 Nigeria Nigeria 100% 100% ASHA MFB Nigeria 99.99% 99.99% ASIEA Nigeria N/A N/A ASA Pakistan Pakistan 99.99% 99.99% ASA Tanzania Tanzania 99.99% 99.99% ASA Zanzibar Tanzania 99.99% N/A ASA Myanmar Myanmar 99.99% 99.99% ASA Zambia Zambia 99.99% 99.99% ASA Rwanda Rwanda 99.99% 99.99% ASA Sierra Leone Sierra Leone 99.99% 99.99% ASAI NV subsidiaries: The Netherlands N/A N/A PPFC The Philippines 100% 100% ASA S&L Ghana 100% 100% CMI Lanka Sri Lanka 100% 100% Lak Jaya Sri Lanka 97.14% 97.14% ASA Lanka Sri Lanka 100% 100% ASA Kenya Kenya 100%\u00b2 100% ASA Uganda Uganda 99.99% 99.99% AMSL Bangladesh 95% 95% ASAI I&M The Netherlands 100% 100% ASA Dwaso Ghana 100% N/ A ",
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"value": "32.4 Other related parties A list of related parties with which the Group has transactions is presented below. The transactions in 2022 and 2021 and the balances per the end of the year 2022 and 2021 with related parties can be observed in notes below. Related party transactions take place at arm\u2019s length conditions. Name of related party Relationship CMI Major shareholder (30.4%) Sequoia Service provider to the Company ASA NGO Bangladesh Service provider to the Company MBA Philippines Business partner IDFC Minority shareholder in ASA India ASAICH and CMIIH Subsidiaries of CMI CMIMC Holding company of founders CMI CMIC Investment manager of CMI CMIH Subsidiary of CMI ASA Social Services Service provider to the Parent CIMS BV Service provi der to the Parent 32.4 Other related parties continued Income from related parties USD\u2019000 Expenses to related parties USD\u2019000 Amount owed by related parties USD\u2019000 Amount owed to related parties USD\u2019000 CMI 31 December 2022 \u2013 \u2013 \u2013 20,692 31 December 2021 \u2013 \u2013 \u2013 20,465 Sequoia 31 December 2022 117 47 145 10 31 December 2021 185 129 53 24 MBA Philippines 31 December 2022 890 \u2013 86 31 31 December 2021 846 \u2013 5 78 IDFC 31 December 2022 2,045 \u2013 2,224 285 31 December 2021 2,503 \u2013 2,350 630 CIMS BV 31 December 2022 \u2013 \u2013 18 \u2013 31 December 2021 \u2013 \u2013 12 ",
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"value": "These 34. Contingent liabilities ASA India A demand was raised by income tax authorities after the disallowance of some expenditures such as the misappropriation of funds, gratuity etc. for the assessment years (AY) 2012-2013. The disallowance amount for AY 2011-2012 is USD 177K and for AY 2012-2013 is USD 69K. The matters are pending before the Commissioner of Taxes (Appeals). In addition, another demand has been raised by the income tax authorities for USD 1.1 million for the AY 2012-13 in December 2019 which has been challenged before the concerned assessing officer. ASA India has also applied for a stay order of the demand. In November 2022, the revenue authority adjusted USD 1.4 million against tax refund for AY 13-14 to 22-23 for such demand. ASA India is preparing to file a writ petition against such adjustment. The entity took a provision of USD 560K against such demand. ASA India breached its capital and qualifying assets requirements during the year, however, remained in compliance with requirements subsequently. No provision was created against such breach. Lak Jaya A demand was raised by the Department of Inland Revenue (\u2018IRD\u2019) for 2016-2017 and 2017-2018 amounting to USD 332K and USD 412K respectively by disallowing certain expenses. The Company has filed an appeal and submitted necessary documentation. The matter is pending to the commissioner of IRD. The entity took a provision of USD 36K against such demand. ASA Pakistan A demand was raised by Federal Board of Revenue in Pakistan for USD 390K by disallowing certain expenses against the return of AY 2015-16. The management team filed an appeal to the Commissioner FBR against such order and a stay order was granted. No provision was created for such demand as management concludes that the merit of the demand is low. ASA Nigeria ASA Nigeria is in breach of regulatory limit of PAR 30 ratio at the balance sheet date. The matter was reported to Central Bank of Nigeria (CBN). No provision was created in this regard as management concludes that any penalty imposition by CBN in this regard is low.",
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"fact-373": {
"value": "32.6 Non-controlling Interest The Company reports non-controlling interest (\u2018NCI\u2019) in its subsidiaries ASA India and Lak Jaya. The NCI in ASA India, having its principal place of business in India, amounts to 9.98%. ASA India did not pay any dividends in 2021 and 2022. The NCI in Lak Jaya, having its principal place of business in Sri Lanka, amounts to 2.86%. Lak Jaya did not declare any dividends in 2021 and 2022. The summarised financial information of Lak Jaya and ASA India as at 31 December 2022 is as follows: 31 December 2022 31 December 2021 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Current assets 5,317 27,079 9,834 92,360 Non-current assets 156 394 465 6,381 Current liabilities 4,074 34,965 6,862 98,913 Non-current liabilities 247 1,206 421 2,386 Net Operating Income 1,626 7,186 2,367 11,715 Net loss (564) (6,445) (392) (22,289) Non-controlling interest 33 (868) 86 (221) The following table summarises financial information for each subsidiary that has material non-controlling interest to the Group. The voting rights are similar to NCI\u2019s shareholding percentage in India but in the case of Lak Jaya the Group holds 91.3% of the voting rights. The amounts disclosed for each subsidiary are before inter-company eliminations: 31 December 2022 31 December 2021 Lak Jaya ASA India Lak Jaya ASA India Total no. of shares 10,704,955 195,950 10,704,955 195,950 Shares held by ASAI Group 10,398,950 176,369 10,398,950 176,369 Shares held by NCI 306,005 19,581 306,005 19,581 NCI % 2.86% 9.98% 2.86% 9.98% 31 December 2022 31 December 2021 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Summarised statement of financial position: Net assets 1,152 (8,698) 3,016 (2,556) Net assets attributable to NCI 33 (868) 86 (221) Summarised statement of profit or loss and other comprehensive income: Net operating income 1,626 7,186 2,367 (11,715) Net loss after tax (564) (6,445) (392) (22,289) Loss allocated to NCI (16) (643) (11) (2,429) Dividend paid to NCI \u2013 \u2013 \u2013 \u2013 Summarised statement of cash flow: Cash flow from operation activities 2,219 41,755 378 24,145 Cash flow from investing activities (10) (36) (15) (45) Cash flow from financing activities (1,364) (47,522) 252 (38,141) Net cash flow attributable to NCI 24 (579) 18 (1,401) Reference to note 32.3, the remaining shares in Pagasa Consultancy, Pinoy, A1 Nigeria, ASHA Nigeria, ASA Pakistan, ASA Tanzania, PPFC, ASA Uganda, CMI Lanka and AMSL are held either by employees nominated by the Group or by ASAI I&M, CMI or CMII. Hence those are not treated as non-controlling shar es.",
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"value": "33. Subsequent events disclosure In Myanmar, the Group signed a restructuring agreement with two international lenders in 28 March 2023 pursuant to restrictions imposed by Central Bank of Myanmar vide circular dated 13 July 2022 suspending interest and principal repayments on foreign loans and directing companies to restructure the same read with circular issued on 16 August 2022 permitting certain transactions with approval from the Foreign Currency Supervision Committee. Central Bank of Ghana approved ASA Ghana\u2019s Digital Financial Service (DFS) application on 14 March 2023. The company expects to offer the digital financial services from 2024. These matters have been treated as a post-balance sheet non-adjusting events.",
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"fact-375": {
"value": "35. Capital management ASA International Group Plc is registered as a public limited company, incorporated in England and Wales with the registered number 11361159 and with its registered office situated at Highdown House, Yeoman Way Worthing, West Sussex BN99 3HH, United Kingdom. It had listed its shares on the premium listing segment of the London Stock Exchange on 18 July 2018. The Group is not subject to externally imposed capital requirements and has no restrictions on the issue and re-purchase of ordinary shares. Many of the Group\u2019s operating subsidiaries are regulated and subject to minimum regulatory capital requirements. As of 31 December 2022, the Group and its subsidiaries were in full compliance with minimum regulatory capital requirements",
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"fact-376": {
"value": "36. Financial instruments The table below shows the classification of financial instruments, as well as the fair value of those instruments not carried at fair value. Carrying values Fair values 31 December 2022 USD\u2019000 31 December 2021 USD\u2019000 31 December 2022 USD\u2019000 31 December 2021 USD\u2019000 Assets Equity investments at FVOCI 244 237 244 237 Derivative assets 7,855 3,966 7,855 3,966 Loans and advances to customers 331,898 373,242 331,898 373,242 Due from banks 38,900 65,259 38,900 65,259 Other assets 4,840 4,357 4,840 4,357 Cash at bank and in hand 83,117 87,951 83,117 87,951 Liabilities and Equity Financial liabilities measured at amortised cost Debt issued and borrowed funds 261,301 318,674 261,301 318,674 Due to customers 84,155 87,812 84,155 87,812 Derivative liabilities 456 602 456 602 Other liabilities 34,400 32,937 34,400 32,937 \u2022 The carrying amounts of Cash and cash equivalents, Due from banks, Due to customers, Other assets and Other liabilities approximate the fair value due to the short-term maturities of these items. \u2022 Loans and advances to customers are carried at amortised cost net of ECL. Furthermore, the term of the loans to the microfinance borrowers are short (mostly 6 to 12 months). Due to these circumstances, the carrying amount approximates fair value. \u2022 Regarding the \u2018Debt issued and other borrowed funds\u2019, this amount reflects the loans from third parties on a holding level as well as the loans provided by third parties directly to the subsidiaries of ASA International. The loans are held at amortised cost. The carrying amount is the best approximation of the fair value",
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"fact-377": {
"value": "36. Financial instruments The table below shows the classification of financial instruments, as well as the fair value of those instruments not carried at fair value. Carrying values Fair values 31 December 2022 USD\u2019000 31 December 2021 USD\u2019000 31 December 2022 USD\u2019000 31 December 2021 USD\u2019000 Assets Equity investments at FVOCI 244 237 244 237 Derivative assets 7,855 3,966 7,855 3,966 Loans and advances to customers 331,898 373,242 331,898 373,242 Due from banks 38,900 65,259 38,900 65,259 Other assets 4,840 4,357 4,840 4,357 Cash at bank and in hand 83,117 87,951 83,117 87,951 Liabilities and Equity Financial liabilities measured at amortised cost Debt issued and borrowed funds 261,301 318,674 261,301 318,674 Due to customers 84,155 87,812 84,155 87,812 Derivative liabilities 456 602 456 602 Other liabilities 34,400 32,937 34,400 32,937 \u2022 The carrying amounts of Cash and cash equivalents, Due from banks, Due to customers, Other assets and Other liabilities approximate the fair value due to the short-term maturities of these items. \u2022 Loans and advances to customers are carried at amortised cost net of ECL. Furthermore, the term of the loans to the microfinance borrowers are short (mostly 6 to 12 months). Due to these circumstances, the carrying amount approximates fair value. \u2022 Regarding the \u2018Debt issued and other borrowed funds\u2019, this amount reflects the loans from third parties on a holding level as well as the loans provided by third parties directly to the subsidiaries of ASA International. The loans are held at amortised cost. The carrying amount is the best approximation of the fair value.",
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"fact-378": {
"value": "37. Hedge accounting Forward contracts The Group applies hedge accounting to USD and Euro loans provided to subsidiaries reporting in foreign currencies and the related forward contracts. The foreign currency risk exposure of the USD and Euro loans and the potential negative impact on net result of the subsidiaries are being mitigated by way of these forward contracts. Any positive impact is therefore also limited. ASA International has only entered into non- deliverable forward contracts. Management considers the hedges as cash flow hedges. The formal designation and documentation of the hedging relationship and the entity\u2019s risk management objective and strategy for undertaking the hedge are documented in the individual files and memos for every forward contract. Swaps As at 31 December 2022, the Group had three cross-currency interest rate swap agreements in place. A swap agreement with a notional amount of USD 1.0 million was entered on 7 July 2021 by ASA Sierra Leone whereby ASA Sierra Leone pays a fixed rate of interest of 19.09% in SLL and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. A swap agreement with a notional amount of USD 0.5 million was entered on 2 February 2022 by ASA Sierra Leone whereby the entity pays a fixed rate of interest of 19.22% in SLL and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. A swap agreement with a notional amount of USD 250K was entered on 3 February 2022 by ASA Zambia whereby ASA pays a fixed rate of interest of 24.8% in ZMW and receives interest at a fixed rate of 8% in USD notional amount. The swap is being used to hedge the exposure to changes in the cash flow of its 8% USD loan. The Group applies the qualitative approach for prospective testing effectiveness because the critical terms of the hedged items and hedging instruments are identical. The Group applies a rollover hedge strategy when no forward instruments are available at reasonable pricing for the full term of the hedged item. In those cases, the Group accepts a rollover risk. Retrospective effectiveness is measured by comparing the change in the fair value of the actual derivative designated as the hedging instrument and the change in the fair value of a hypothetical derivative representing the hedged item. There is an economic relationship between the hedged item and the hedging instrument as the terms of the forward contracts and swap match the terms of the fixed rate loan (i.e., notional amount, maturity, payment and reset dates). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the interest rate swap and forward contracts are identical to the hedged risk component. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instrument against the changes in fair value of the hedged item attributable to the hedged risk. The hedge ineffectiveness can arise from: \u2022 Different interest rate curve applied to discount the hedged item and hedging instrument. \u2022 Differences in the timing of the cash flows of the hedged items and the hedging instruments. The Group assessed it had no ineffectiveness during 2022 in relation to the foreign currency hedges. Reference is made to note 30.4.3 for the strategy for currency exchange risk. Additional information on the hedged items and hedging instruments as per 31 December 2022 is provided below: As at 31 December 2022 ASA Pakistan USD\u2019000 ASA Sierra Leone USD\u2019000 ASA Myanmar USD\u2019000 ASA Tanzania USD\u2019000 ASA India USD\u2019000 ASA Zambia USD\u2019000 Total USD\u2019000 Fair value of derivative assets 7,001 711 131 \u2013 \u2013 12 7,855 Fair value of derivative liabilities \u2013 \u2013 \u2013 \u2013 \u2013 456 456 Notional amount hedged foreign currency loans 40,243 1,500 1,000 \u2013 \u2013 1,000 43,743 Period in which the cash flows are expected to occur: cash flows in 2023 40,243 \u2013 1,000 \u2013 \u2013 750 41,993 cash flows in 2024 \u2013 1,000 \u2013 \u2013 \u2013 250 1,250 cash flows in 2025 \u2013 500 \u2013 \u2013 \u2013 \u2013 500 Total cash flows 40,243 1,500 1,000 \u2013 \u2013 1,000 43,743 Expected period to enter into the determination of profit or loss: amortisation of forward points in 2023 1,240 47 7 \u2013 \u2013 113 1,407 amortisation of forward points in 2024 \u2013 28 \u2013 \u2013 \u2013 2 30 amortisation of forward points in 2025 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Total amortisation of forward points 1,240 75 7 \u2013 \u2013 115 1,437 Amounts recognised in OCI during the period: for amortisation of forward points/currency basis spread 3,696 287 108 11 27 267 4,396 for adjustment of net interest on swap \u2013 36 \u2013 \u2013 837 22 895 for changes in fair value of the forward contracts/ swaps 10,175 1,184 (40) (2) (551) (174) 10,592 for recycling of FX result of foreign currency loans (10,612) (1,550) (157) (9) (504) (47) (12,879) Total amounts recognised in OCI during the period 3,259 (43) (89) \u2013 (191) 68 3,00 37. Hedge accounting continued As at 31 December 2021 ASA Pakistan USD\u2019000 ASA Sierra Leone USD\u2019000 ASA Myanmar USD\u2019000 ASA Tanzania USD\u2019000 ASA India USD\u2019000 ASA Zambia USD\u2019000 Total USD\u2019000 Fair value of derivative assets 3,143 170 \u2013 \u2013 653 \u2013 3,966 Fair value of derivative liabilities \u2013 117 21 81 \u2013 383 602 Notional amount hedged foreign currency loans 44,112 3,190 3,000 1,300 14,913 750 67,265 Period in which the cash flows are expected to occur: \u2013 cash flows in 2022 44,112 2,081 2,000 1,300 14,913 \u2013 64,406 cash flows in 2023 \u2013 81 1,000 \u2013 \u2013 750 1,831 cash flows in 2024 \u2013 1,028 \u2013 \u2013 \u2013 \u2013 1,028 Total cash flows 44,112 3,190 3,000 1,300 14,913 750 67,265 Expected period to enter into the determination of profit or loss: amortisation of forward points in 2022 1,493 308 115 11 28 240 2,195 amortisation of forward points in 2023 \u2013 49 8 \u2013 \u2013 88 145 amortisation of forward points in 2024 \u2013 17 \u2013 \u2013 \u2013 \u2013 17 Total amortisation of forward points 1,493 374 123 11 28 328 2,357 Amounts recognised in OCI during the period: for amortisation of forward points/currency basis spread 2,707 350 352 161 31 132 3,733 for adjustment of net interest on swap \u2013 27 \u2013 \u2013 1,047 \u2013 1,074 for changes in fair value of the forward contracts/ swaps 2,502 41 662 (152) (1,131) (371) 1,551 for recycling of FX result of foreign currency loans (4,531) (322) (1,009) 7 663 215 (4,977) Total amounts recognised in OCI during the period 678 96 5 16 610 (24) 1,381 As at 31 December 2022 Changes in fair value of hedging instruments Effective portion: recognised in OCI USD\u2019000 Hedge ineffectiveness: recognised in income statement USD\u2019000 Total USD\u2019000 Cash flow hedge Forward contracts 3,161 \u2013 3,161 Cross-currency interest rate swaps (157) \u2013 (157) 3,004 \u2013 3,004 As at 31 December 2021 Changes in fair value of hedging instruments Effective portion: recognised in OCI USD\u2019000 Hedge ineffectiveness: recognised in income statement USD\u2019000 Total USD\u2019000 Cash flow hedge Forward contracts 691 \u2013 691 Cross-currency interest rate swaps 690 \u2013 690 1,381 \u2013 1,381",
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"value": "39. Earnings per share Basic Earnings Per Share (\u2018EPS\u2019) is calculated by dividing the net profit for the year attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. There are no share options which will have a dilutive effect on EPS. Therefore, the Company does not have dilutive potential ordinary shares and diluted earnings per share calculation is not applicable. The following table shows the income and share data used in the basic and diluted EPS calculations: 2022 USD\u2019000 2021 USD\u2019000 Net profit attributable to ordinary equity holders of the parent 17,892 8,787 Weighted average number of ordinary shares for basic earnings per share 100,000,000 100,000,000 USD USD Earnings per share Equity shareholders of the parent for the year: Basic earnings per share 0.18 0.09 Diluted earnings per share 0.18 0.09 The Company has applied the number of shares issued by ASA International Group plc as at 31 December 2022 and 31 December 2021. There have been no transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of the completion of financial statements which would require the restatement of EPS",
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"fact-380": {
"value": "No dividend is declared for the year 2022 (2021: nil). The following table shows the dividend per share: 2022 USD\u2019000 2021 USD\u2019000 Dividend per share n/a n/a",
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"fact-381": {
"value": "as at 31 December 2022 Statutory income statement and statement of other comprehensive income for the year ended 31 December 2022 Notes 2022 USD\u2019000 2021 USD\u2019000 Assets Cash at bank and in hand 778 383 Due from banks 14.1. 20,692 20,465 Investment in subsidiaries 41. 120,684 120,684 Other assets 42. 225 765 Total assets 142,379 142,297 Equity and liabilities Equity Issued capital 43. 1,310 1,310 Retained earnings 44. 119,638 92,779 Total equity attributable to equity holders of the parent 120,948 94,089 Liabilities Other liabilities 45. 21,431 48,208 Total liabilities 21,431 48,208 Total equity and liabilities 142,379 142,297 Approved by the Board of Directors on 21 April 2023. Signed on behalf of the Board Dirk Brouwer Tanwir Rahman CEO CFO The notes 40 to 47 form an integral part of these financial statements. Notes 2022 USD\u2019000 2021 USD\u2019000 Interest and similar income \u2013 (29) Dividend income 31,064 3,529 Net revenue 31,064 3,500 Personnel expenses 40. (1,192) (1,045) Professional fees (1,936) (1,661) Administrative expenses (976) (533) Exchange rate differences (101) 10 Total operating expenses (4,205) (3,229) Profit before tax 26,859 271 Profit/total comprehensive profit for the period, net of tax 26,859 271 The notes 40 to 47 form an integral part of these finan Additional Information Statutory statement of changes in equity for the year ended 31 December 2022 Issued capital USD\u2019000 Retained earnings USD\u2019000 Total USD\u2019000 At 1 January 2021 1,310 92,508 93,818 Profit for the period \u2013 271 271 Total comprehensive loss for the period 1,310 92,779 94,089 Dividend \u2013 \u2013 \u2013 At 31 December 2021 1,310 92,779 94,089 At 1 January 2022 1,310 92,779 94,089 Profit for the period \u2013 26,859 26,859 Total comprehensive loss for the period 1,310 119,638 120,948 Dividend \u2013 \u2013 At 31 December 2022 1,310 119,638 120,948 The notes 40 to 47 form an integral part of these financial statements. Financial Statements continued Statutory statement of cash flows for the year ended 31 December 2022 Notes 2022 USD\u2019000 2021 USD\u2019000 (Restated) Operating activities Profit before tax 26,859 271 Adjustment for movement in: Operating assets 46. 313 (491) Operating liabilities 46. (3,571) 744 Net cash flows used in operating activities 23,601 524 Financing activities Loan (repaid)/received (23,206) (500) Net cash flows used in financing activities (23,206) (500) Net increase in cash and cash equivalents 395 24 Cash and cash equivalents at the beginning of the period 383 359 Cash and cash equivalents as at 31 December 778 383 The notes 40 to 47 form an i",
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}