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"2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-277": { "value": "210550000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-278": { "value": "179369000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-279": { "value": "46686000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-280": { "value": "38845000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-281": { "value": "ASA International Group plc (\u2018ASA International\u2019, the \u2018Group\u2019)", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-282": { "value": "a public company limited by shares ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-283": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-284": { "value": "ASA International Group plc is a microfinance holding company, operating through its various subsidiaries in Asia and Africa.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-285": { "value": "The consolidated financial statements of ASA International Group plc have been prepared on a historical cost basis, except for loans that failed Solely Payments of Principal and Interest (\u2018SPPI\u2019) tests, derivative and\u202fequity instruments, which have been measured at fair value. Additionally, the financial information of\u202fsubsidiaries operating in hyperinflationary economies have been adjusted to reflect their current purchasing power.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-286": { "value": "The consolidated financial statements are presented in USD and all values are rounded to the nearest thousand (USD\u2019 000), except when otherwise indicated. ", "dimensions": { "concept": "ifrs-full:LevelOfRoundingUsedInFinancialStatements", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-287": { "value": "The consolidated financial statements for the year ended 31 December 2024 were authorised for issue in accordance with a resolution of the Directors on 23 April 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-288": { "value": "The 2024 consolidated financial statements have been prepared on a going concern basis. It should be noted that in the 2023 Annual Report and Accounts, approved on 26 April 2024, senior management and the Directors concluded that there was a material uncertainty that may cast significant doubt over the Group\u2019s ability to continue as a going concern relating to debt covenant breaches, and potential actions to\u202fmitigate debt being called due. In performing the going concern assessment for the 2024 consolidated Annual Report and Accounts, the Directors have considered the continued global economic challenges and analysed the Group\u2019s operating and financial position and expectations for the period up to 31 May 2026 (the \u2018Assessment Period\u2019). The conclusion of this assessment remains consistent with that of the 2023 Annual Report and Accounts. Senior management and the Directors have therefore concluded that there is\u202fa material uncertainty that may cast significant doubt over the Group\u2019s ability to continue as a going\u202fconcern. 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 2024 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, 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\u202fmicrofinance loans. As a microfinance lender, the Group sees the service it provides to clients as an important factor for them to continue their businesses as it provides resources and access to capital to the\u202ffinancially underserved. Therefore, the Group has a high degree of confidence that the additional risks posed by rising inflation will not increase arrears materially, however, this remains a risk. The Group remains well capitalised and in compliance with minimum capital requirements in all markets. In\u202fterms of liquidity, the Group has USD 50.2 million (2023: USD 48.2 million) of unrestricted cash and cash equivalents which is readily available for operational needs as of 31 December 2024, and a strong funding pipeline of USD 120.7 million (2023: USD 152 million) with 99% (2023: 96%) having agreed terms and which can be accessed in the short to medium term. This reaffirms 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 environment. 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. However, this is not expected to impact the group\u2019s ability to continue its operations in the Assessment Period. The Group is confident it will\u202fgenerate 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\u202fin all entities, collections are in the high 95% range and the proportion of loans with overdue payments greater than 30 days (portfolio at risk greater than 30 days, or \u2018PAR>30 days\u2019) have generally stabilised. The PAR>30 days remains high for its operating entities in India, Sierra Leone, Rwanda, Philippines, Nigeria and Sri Lanka. though the group level PAR>30 days remains stable. The Group expects this to improve in the medium to long term as it implements strategies to increase collections in these markets. The management team is closely following up on the developments and expects to improve the PAR>30 situation in 2025. ASA India\u2019s ability to operate a sustainable business remained a concern, as microfinance regulation became increasingly stringent again, and as a result the entity is currently experiencing liquidity shortages. As the operations and its profitability are highly unlikely to protect the interest of all key stakeholders, the Board agreed to support the proposal of management to divest ASA India. Management expects that the proposed process to divest ASA India will improve the Group\u2019s sustainability as the entity\u2019s IFRS losses will cease to detract from the Group\u2019s future net results and the divestment will have a positive effect on the Group\u2019s equity, since the level of equity value in ASA India is negative under IFRS. However, there still remains uncertainty about how international lenders will react should the proposed actions by the Group to divest ASA India fail to materialise. Additionally, given the level of arrears and business challenges in India, there is a potential risk of breaching capital requirements of the Reserve Bank of India (\u2018RBI\u2019) if the entity cannot improve its capital and liquidity position. 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 of ASA India, the Group\u2019s risk is limited to its capital investment and any shareholder loans. However, there is potential reputational risk in how lenders would perceive such event and any adverse reaction on their part related to further funding to the Group is uncertain. Since there are no cross-default clauses in their loans to the Group holdings, nor to the other Group MFIs, any potential action by lenders in the short term would be limited to declining or delaying additional funding to the Group. Management considers the uncertainty around this potential adverse impact on Group funding to represent a material concern. The Group expects continued breaches of loan covenants during the Assessment Period at subsidiary level in a few countries, with further impact on the holding level. The breaches will mainly relate to portfolio quality covenants. These breaches have not historically resulted in an immediate repayment request from lenders and are further evidenced by the supportive attitude of lenders in the last five years where the Group has been continuously able to raise new funds from the lenders. As of 31 December 2024, out of the\u202ftotal outstanding debt of USD 312.7 million (2023: USD 268.5 million), credit lines with breached covenants amounted to USD 28.2 million (USD 23.0 million in December 2023). Of that amount, waivers have been received for USD 17.6 million. The Group have obtained waivers from a number of lenders in order to reduce the risk associated with debt being called due, of which the waivers amounting to USD\u202f15.7million do not cover the complete period through to 31 May 2026. The international funders have\u202fbeen supportive of the Group and the microfinance sector in general during the last five years. In\u202fthe\u202fabsence of waivers covering the assessment period, breaches of covenants that are not rectified within the\u202ftime specified in the respective agreements, as applicable, would cause an event of default under the loan agreements. Unless the covenant breach waivers are obtained as and when required the debt may be called due, which could materially impact the ability of the Group to meet its debt obligations. The Group has a history of negotiating covenant waivers, where required, and has eventually received waivers for all breaches in the past following the post-balance sheet date, which indicates that the chance of an early debt call is low. However, the current economic and market conditions make it difficult to assess whether the waivers necessary to avoid the immediate repayment of debt or further extension of loan terms will be forthcoming in the future. The Group considers providing support to subsidiaries from the holdings in servicing loan repayments and/ or meeting covenant requirements. This is subject to viability considerations of the subsidiary and where management deems it beneficial in maintaining the Group\u2019s interests. ASA Myanmar had four loans outstanding (amounting to USD 4.4 million including interest) with two lenders. Due to USD payment restrictions in Myanmar which made it impracticable for ASA Myanmar to service the debt, the Group agreed an assignment of these loans to ASAI N.V. at a discounted settlement value of USD 1.4 million. In terms of mitigations to debt recall from lenders, the Group can shrink its exposure in certain countries by focusing on the collection of existing loans and curtailing disbursements. This is not a preferred action but can be utilised to create liquidity in any country\u2019s operations when unexpected repayments are requested by lenders. Further, the holding entities within the Group did not provide parent guarantees nor cross default clauses to funders of the operating subsidiaries, which protects the Group. Senior management and the Board of Directors extensively challenged the Projections and their underlying assumptions including the above considerations. They also considered the risks around economic uncertainties resulting from high inflation, devaluation of local currencies, delays in dividend distribution, increased operational costs, and the risk of not obtaining waivers for prospective covenant breaches. The\u202fGroup also prepared stress and reverse stress scenarios for cash flows including the mitigating actions which include distribution of dividends and short-term loans from subsidiaries which have sufficient cash\u202freserves. 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 its operation for at least twelve months from the date of approval of the consolidated financial statements for 2024, and through to 31 May 2026. 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", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-289": { "value": "The Group and Parent Company financial statements are prepared in accordance with UK adopted International Accounting Standards (\u2018IAS\u2019 or \u2018IFRS\u2019)", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-290": { "value": "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 2024 applying similar accounting policies. 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", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-291": { "value": "The consolidated financial statements of the Group are presented in USD, which is also the Group\u2019s functional currency. The presentation currency is thus USD whereas the local currency is GBP. Each entity in the Group determines its own functional currency which may or may not be their local currency. Items included in the financial statements of each entity are measured using that functional currency", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-292": { "value": "Transactions and balances Transactions in foreign currency (not functional currency of the entity) 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 currency are translated at the functional currency spot rate 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 foreign currency are translated using the exchange rates as at the date of the initial transaction. Non-monetary items measured at fair value in foreign currency are translated using the exchange rates at the date when the fair value was determined. Group companies As at the reporting date, the assets and liabilities of subsidiaries are translated into the Group\u2019s presentation currency (USD) which is also the functional currency of the Group at the rate of exchange ruling at the reporting date. Investments in subsidiaries and issued capital are translated at historical rate, and their statements of profit or loss and other comprehensive income are translated at the monthly 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 income. All amounts (i.e. assets, liabilities, equity, income and expenses) of the entities whose functional currency are the currency of a hyperinflationary economy is translated at the closing rate at the reporting date", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-293": { "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\u202fentity 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\u202fclassification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash\u202fflow 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\u202fneeds to give rise to cash flows that are SPPI on the principal amount outstanding. This assessment is\u202freferred 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\u202fbusiness 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 receivables, 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, derivative instruments under cash flow hedge); and \u2022 Financial assets at FVTPL (Loans and advances to customers at FVTPL). 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 receivables, Cash at bank and in hand 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. Financial assets at FVTPL Financial assets at FVTPL are subsequently measured at fair value. Net gain and losses are recognised in profit or loss. Derivatives at FVTPL are recognised in profit or los", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-294": { "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; 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; 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 2.5.5). 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-295": { "value": "b) Impairment of financial assets The Group recognises an allowance for Expected Credit Losses (\u2018ECLs\u2019) on Loans and advances to\u202fcustomers at amortised cost, Related party receivables, Cash at bank and Due from banks. Loans and advances to customers at amortised cost 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 the economic environment. The Group considers there to have been a significant increase in credit risk when contractual payments are\u202fat least 31 days past due. In addition, loans and advances are treated as credit impaired (stage 3) when\u202fcontractual payments are greater than 90 days past due. 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\u202fbracketed 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. 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\u202fdelay write-offs in case of national calamity or any regulatory reasons subject to Board approval. From\u202fan\u202foperational perspective all overdue loans are monitored for recovery up to two years overdue. Cash at bank, Due from banks and Related party For Cash at bank, 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\u202fthe\u202fS&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. Senior 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 downgraded which in turn increases 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\u202fbe indicators for stage ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-296": { "value": ".2.3 Financial liabilities \u2013 Initial recognition and subsequent measurement (1) Initial recognition and measurement On initial recognition, financial liabilities at fair value through profit or loss are initially measured at their fair value as defined in note 2.2.15. The initial measurement of other financial liabilities is based on their fair value but adjusted in respect of any transaction costs that are incremental and directly attributable to the acquisition or issue of the financial instrument. The Group\u2019s financial liabilities include Debt issued and other borrowed funds, Due to customers, Lease liabilities, Other liabilities and Derivative 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, Lease\u202fliabilities and Other liabilities); and \u2022 Financial liabilities at FVTPL (Derivative instruments", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-297": { "value": "inancial 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 EIR method. Amortised cost is calculated by considering any discount or premium on the issue and costs that are an integral part of the EIR 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\u202fthe respective carrying amounts is recognised in the statement of profit or loss", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-298": { "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 simultaneously.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-299": { "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\u202fcommitment. 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 profit and loss (\u2018P&L\u2019) as interest expenses", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-300": { "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 EIR 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 EIR, 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 EIR of a financial instrument including transaction costs, and all other premiums or discounts. 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. (2) Dividend income Dividend income is recognised when the Group\u2019s right to receive the payment is established. (3) Other income Other income includes group members\u2019 admission fees, document, application and verification fees, proceeds from sale of passbooks, distribution fee MBA Philippines and service fees from off-book loans under the BC model. The Group earns other income from a diverse range of services it provides to its clients and BC Partners. Other income is recognised at an amount that reflects the consideration to which the Group expects to be entitled in exchange for providing the services. The performance obligations, as well as the timing of their satisfaction, are identified, and determined, at the inception of the contract. When the Group provides a service, consideration is invoiced and generally due immediately upon satisfaction of a service provided at a point in time or at the end of the contract period for a service provided over time unless otherwise specified. The performance obligation related to members\u2019 admission, document, application and verification fees and proceeds from sale of passbooks are satisfied in point of time and revenue is recognised at that point.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-301": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-302": { "value": "2.2.6 Cash and cash equivalents Cash and cash equivalents as referred to in the statement of cash flows comprises of Cash in hand and Cash at bank, included in which is both restricted and unrestricted cash at bank. Restricted cash at bank relates to Loan Collateral Build Up (\u2018LCBU\u2019) in the Philippines and security deposits from clients in Tanzania as disclosed in note 12. Unrestricted cash at bank relates to current accounts, on demand accounts and term deposits that have a maturity date of three months or less from the date of acquisition, held with commercial banks", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-303": { "value": "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\u202fby 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 and 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\u202fexpected 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 derecognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-304": { "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. Senior 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-305": { "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\u202finitial recognition of goodwill or of an asset or liability in a transaction that is not a business combination an d, 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\u202fthe time of the transaction, affects neither the accounting profit nor taxable profit or loss, and (ii)\u202fin\u202frespect 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 recognises deferred tax on undistributed dividends. Reference is made to note 2.5.7 and note 11.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-306": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-307": { "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\u202fan accrual basis. 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. 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\u202f(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\u202fGroup 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)\u202fnet\u202finterest expense or income. Reference is made to note 2.5.2. 2.2.11.2 Defined contribution plan Defined contribution employee benefits are expensed as they are paid, with an accrual recorded for any\u202fbenefits 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\u202fconditions specified in the fund Acts", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-308": { "value": "2.2.12 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\u202fsavings or deposit account. They will be able to view 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 licence for a Core Banking System (\u2018CBS\u2019) for its IT infrastructure. The\u202fGroup 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\u202frecognised 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; and/or \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\u202fbreakdown is presented in note 20 2.2.12 Intangible assets (continued) Research and development costs (continued) A summary of the policies applied to intangible asset is, as follows: Initial licence and set-up costs Development costs Useful life Finite (eight years) Finite (eight 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-309": { "value": "2.2.13 Impairment of non-financial assets Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The Group assesses, at each reporting date, whether there is an indication that an asset may be impaired. If\u202fany 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 Cash Generating Unit\u2019s (\u2018CGU\u2019s\u2019) 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 Property and equipment, the fair value less costs of disposal calculation is based on available data from similar assets or observable market prices less incremental costs of disposing of the asset. For right-of-use assets (\u2018ROU\u2019) the fair value is determined based on estimated rental payments using the IBR used for each country where such ROU exists. If there is a significant change in discount rates, the fair value is reviewed to assess if there is impairment. The sensitivity analysis on account of incremental borrowing rate (\u2018IBR\u2019) changes is shown in note 17. The Group has identified the impairment of non-financial assets as one of the 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. However, as the Group manages a frugal cost operating model with minimum investment in fixed assets and leases, the impact of climate-related financial loss is expected to be\u202finsignificant.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-310": { "value": "2.2.15 Fair value measurement The Group measures financial instruments such as derivatives, at fair value at each balance sheet date. Fair\u202fvalue 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\u202fthe presumption that the transaction to sell the asset or transfer the liability takes place either: (i)\u202fin\u202fthe\u202fprincipal 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. All assets and liabilities for which fair value is measured or disclosed in the financial statements are 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 \u2013 Quoted (unadjusted) market prices in active markets for identical assets or liabilities; Level 2 \u2013 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 \u2013 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable 2.2.15 Fair value measurement (continued) 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-311": { "value": "2.2.16 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 period 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 ROU assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). ROU assets are measured at cost, less any accumulated depreciation and impairment losses. ROU assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful life of the asset. The ROU assets are also subject to impairment. Refer to the accounting policies in note 2.2.13 \u2018Impairment of non-financial assets\u2019. 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. 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 IBR at the lease commencement date due to the reason that the interest rate implicit in the lease is not available. The IBR 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 2.5.6 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", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-312": { "value": "2.2.17 Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a\u202fpast event, it is probable that an outflow of resources embodying economic benefits will be required to\u202fsettle 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\u202fexpense relating to a provision is presented in the statement of comprehensive income net of any\u202freimbursement. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-313": { "value": "2.2.18 Share-based payments The Group granted options (\u2018Options\u2019) in the Group Company under its Long-Term Incentive Plan (\u2018LTIP\u2019) to certain Executive Directors and Persons Discharging Managerial Responsibilities (\u2018PDMRs\u2019) and other staff in 2022, 2023 and 2024. 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 within personnel expenses, 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 cost is booked from the date that the beneficiary accepted the grant. 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 period", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-314": { "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 2024 (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. New standards, interpretations and amendments adopted by the Group (continued) 2.3.1 Amendments to IAS 1: Classification of liabilities as current or non-current In January 2020 and October 2022, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the requirements for classifying liabilities as current or non-current. The amendments clarify: \u2022 What is meant by a right to defer settlement; \u2022 That a right to defer must exist at the end of the reporting period; \u2022 That classification is unaffected by the likelihood that an entity will exercise its deferral right; and \u2022 That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. In addition, a requirement has been introduced whereby an entity must disclose when a liability arising from a loan agreement is classified as non-current and the entity\u2019s right to defer settlement is contingent on compliance with future covenants within 12 months. These amendments lead to additional disclosures in the Group\u2019s consolidated financial statements. 2.3.2 Amendments to IFRS 16: Lease liability in a sale and leaseback In September 2022, the IASB issued amendments to IFRS 16 to specify the requirements that a seller- lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognise any amount of the gain or loss that relates to the ROU it retains. These amendments had no impact on the Group\u2019s consolidated financial statements. 2.3.3 Supplier Finance Arrangements \u2013 Amendments to IAS 7 and IFRS 7 The amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures clarify\u202fthe characteristics of supplier finance arrangements and require additional disclosure of such arrangements. The disclosure requirements in the amendments are intended to assist users of financial statements in understanding the effects of supplier finance arrangements on an entity\u2019s liabilities, cash\u202fflows and exposure to liquidity risk. These amendments had no impact on the Group\u2019s consolidated financial statements", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-315": { "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 Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 On 30 May 2024, the IASB issued Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments. The amendments include: i) A clarification that a financial liability is derecognised on the \u2018settlement date\u2019 and the introduction of an accounting policy choice (if specific conditions are met) to derecognise financial liabilities settled using an electronic payment system before the settlement date; ii) Additional guidance on how the contractual cash flows for financial assets with environmental, social and governance (\u2018ESG\u2019) and similar features should be assessed; iii) Clarifications on what constitute \u2018non-recourse features\u2019 and what are the characteristics of contractually linked instruments; and iv) The introduction of disclosures for financial instruments with contingent features and additional disclosure requirements for equity instruments classified at fair value through OCI. The amendments are effective for annual periods starting on or after 1 January 2026. Early adoption is permitted, with an option to early adopt the amendments for classification of financial assets and related disclosures only. These amendments are not expected to have a material impact on the financial statements, however, the assessment is yet to be concluded. 2.4.2 Lack of exchangeability \u2013 Amendments to IAS 21 In August 2023, the IASB issued Amendments to IAS 21: The Effects of Changes in Foreign Exchange Rates to specify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking. The amendments also require disclosure of information that enables users of its financial statements to understand how the currency not being exchangeable into the other currency affects, or is expected to affect, the entity\u2019s financial performance, financial position and cash flows. The amendments will be effective for annual reporting periods beginning on or after 1 January 2025. Early adoption is permitted, but will need to be disclosed. When applying the amendments, an entity cannot restate comparative information. These amendments are not expected to have a material impact on the financial statements, however, the\u202fassessment is yet to be concluded 2.4. Standards issued but not yet effective (continued) 2.4.3 IFRS 18 Presentation and Disclosure in Financial Statements In April 2024, the IASB issued IFRS 18, which replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures, subtotals of income and expenses, and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of\u202fthe primary financial statements (\u2018PFS\u2019) and the notes. In addition, narrow-scope amendments have been made to IAS 7 Statement of Cash Flows, which include\u202fchanging the starting point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. In addition, there are consequential amendments to several other standards. IFRS 18, and the amendments to the other standards, is effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be disclosed. IFRS 18 will apply retrospectively. The Group is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements. 2.4.4 IFRS 19 Subsidiaries without Public Accountability: Disclosures In May 2024, the IASB issued IFRS 19, which allows eligible entities to elect to apply its reduced disclosure requirements while still applying the recognition, measurement and presentation requirements in other IFRS accounting standards. To be eligible, at the end of the reporting period, an entity must be a subsidiary as defined in IFRS 10, cannot have public accountability and must have a parent (ultimate or intermediate) that prepares consolidated financial statements, available for public use, which comply with IFRS accounting standards. IFRS 19 will become effective for reporting periods beginning on or after 1 January\u202f2027, with early application permitted. These amendments are not expected to have a material impact on the financial statements, however, the\u202fassessment is yet to be concluded", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-316": { "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 ECL on loans and advances The Group calculates the allowance for ECL in a three-step process as described below under A to D. The\u202fGroup 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. The current and loans overdue below 31 days are considered as stage 1. Any loans overdue for 31\u201390 days are recognised as stage 2 loans. Loans overdue more than 90 days are recognised as stage 3 loans. Overdue age Staging Bucket based on overdue age Current Stage 1 1\u201330 days 31\u201390 days Stage 2 > 90 days Stage 3 2.5 Significant accounting judgements and estimates (continued) 2.5.1 Allowance for ECL on loans and advances (continued) B) Calculating ECL for stage 1\u20132 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 (2023: USD 0.9 million) on loans under stage 1 and\u202fstage 2. If the loss rate was increased by 1%, the ECL requirement under the historical default would be increased by USD 15K. 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 projected loss rate in order to anticipate future loss events. ECL as per the forward-looking element comes to USD 126K (2023: USD 637K). Changing the write-off trend to two years, rather than three years for the forward-looking assessment, would reduce ECL by USD 684K. 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 collateral in certain countries) is at a rate below: ECL for stage 3 loans Loss % 2024 2023 Overdue age 91-180 days 50 and 80% 50 and 80% 181-365 days 70 and 100% 70 and 100% Over 365 days 100% 100% In 2024, senior management considered a higher loss rate (80% for the loans bucketed between 91-180 days and 100% for loans over 180 days overdue) in India, Myanmar, Pakistan, Nigeria, the Philippines, Sri\u202fLanka, Tanzania, Sierra Leone and Zambia in view of operating challenges faced in these countries on\u202faccount of high Portfolio at Risk (\u2018PAR\u2019), market challenges and political instability which might lead to\u202fa\u202freduction in recoveries. In other countries, the loss rates considered are 50% for the loans bucketed between 91\u2013180 days and 70% for loans over 180 days overdue. These loss rates are consistent with last\u202fyear. Based on the above, the ECL for stage 3 loans comes to USD 7.4 million (2023: USD 5.2 million). A\u202fsensitivity analysis on the loss rates stage 3 loss rates considers that a 100% loss rate applied across the\u202fentire stage 3 population (net of security deposit) would increase total ECLs by USD 0.6 million. D) Management overlay The Group considers taking additional ECL provision as management overlay to reflect the impact of all possible risk exposures which are not covered under A\u2013C above. The Group has taken an additional ECL provision of USD 0.9 million (2023: USD 0.8 million) as of current reporting date under management overlay. The additional risks include political, regulatory, environmental (climate) and other operational risks, as well as macroeconomic conditions in specific markets where the Group operates. E) Impact of macro-economic indicators The Group provides small loans to clients who are not employed but operate their own small businesses in\u202fthe informal sector and are less impacted by macroeconomic trends than other business sectors. In\u202faddition, the Group\u2019s loans average six months until maturity at the year end and so the impact of macroeconomic factors on the repayment of loans is inherently limited. Hence, senior management concluded that changes in macroeconomic indicators do not have any direct correlation with the ASA business model and, therefore, no adjustment was made to consider forecasts for such macroeconomic indicators in the forward-looking element of its ECL 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 ECL 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, senior management monitors the situation in each of\u202fits 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, senior management will continue to monitor whether adjustments to its ECL models are required for future\u202fperiod 2.5 Significant accounting judgements and estimates (continued) 2.5.1 Allowance for ECL on loans and advances (continued) G) BC portfolio, Direct Assignment (\u2018DA\u2019) Portfolio and Securitisation portfolio of ASA India A similar assessment has been performed for the off-book BC portfolio of ASA India (see note 13 for details of the BC portfolio). The off-book BC portfolio consists of disbursements on behalf of IDFC First Bank (\u2018IDFC\u2019), JSFB, Fincare Small Finance Bank Limited (\u2018Fincare\u2019), Ujjivan Small Finance Bank Limited (\u2018Ujjivan\u2019) and ESAF Small Finance Bank Limited (\u2018ESAF\u2019). IDFC BC and Fincare are subject to a maximum provision of 5% of Outstanding Loan Portfolio (\u2018OLP\u2019), which is the maximum credit risk exposure for ASA India as per the agreement with IDFC and Fincare. Credit risk exposure for ESAF is 5% and Ujjivan 100% of\u202foverdue portfolio. Risk exposure for JSFB is up to the loan outstanding. ECL for those portfolios are assessed in line with ASA India\u2019s own OLP. ECL for the off-book BC portfolio comes to USD 2.2 million (2023: USD 1.4 million). The portion of the DA portfolio of ASA India which is on-book has also been treated the same as the regular portfolio. No provision for the off-book portion of the DA portfolio was made because, as per the\u202fagreement 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 551K (2023: USD 225K). Based on the above assessment the total provision for ECLs for loans and\u202fadvances to customers can be summarised as follows: Particulars 2024 2023 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 1,480 1,185 3 869 177 30 Forward considerations 126 \u2013 3 637 159 15 ECL under stage 3 loans 7,357 719 545 5,181 255 180 Management overlay 608 300 \u2013 \u2013 837 \u2013 9,571 2,204 551 6,687 1,428 225 Allocated to: 2024 2023 Gross outstanding USD\u2019000 ECL USD\u2019000 Coverage Gross outstanding USD\u2019000 ECL USD\u2019000 Coverage Own portfolio (note 13.1 and 13.4) 420,355 9,571 2% 305,248 6,687 2% Off-book BC portfolio (note 13.2 and note 28) 37,255 2,204 6% 38,796 1,428 4% Interest receivable (note 13.1 and note 13.4) 7,294 551 8% 4,464 225 5% 464,904 12,326 3% 348,508 8,340 2% 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\u202fchanges in these assumptions. All assumptions are reviewed at each reporting date. The assumptions used in December 2024 and December 2023 are as follows: Assumptions defined benefit plan: 2024 2023 Lak Jaya ASA Pakistan ASA India ASA Nigeria ASA Kenya PPFC Lak Jaya ASA Pakistan ASA India ASA Nigeria ASA Kenya PPFC Discount rate 10.0% 12.3% 7.0% 17.5% 13.8% 6.2% 13.7% 15.5% 7.4% 16.5% 15.8% 6.6% Salary increment 10.0% 12.3% 6.3% 15.0% 11.0% 5.0% 5.0% 14.5% 9.0% 14.0% 13.8% 5.0% Staff turnover 22.0% 18.2% 30.6% 5.0% 6.9% 43.4% 16.0% 14.3% 6.1% 5.0% 7.1% 44.0% Retirement age 60 Years 60 Years 60\u201365 Years 60 Years 60 Years 60 Years 60 Years 60 Years 60\u201365 Years 60 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 risk and multi-purpose risk fund At the end of 2024, the balance of the DRF and MRF is zero as the related loans are measured at FVTPL from 1 January 2023. Mortality risk is included in the fair value measurement. The DRF/MRF were no longer included in new loan contracts as from August 2023 in Uganda, September 2023 in the Philippines, November 2023 in Kenya, and January 2024 in Sri Lanka. 2.5.4 BC and partnership models The portfolios under the BC 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 BC model with IDFC, JSFB, Fincare, Ujjivan and ESAF. ASA India operates as an agent, whereby ASA India selects borrowers based on the selection criteria of the BC Partner. The loans to borrowers of IDFC, JSFB, Fincare, Ujjivan and ESAF and related funding are not recognised on the balance sheet since the loan agreements are made between the partners and the borrowers or the risk exposure related to the loans are capped at 5%. More information is available in note 13. 2.5.5 Direct Assignment Between 2019 and 2020 ASA India entered into two DA agreements with the State Bank of India (\u2018SBI\u2019), through which the entity sold a pool of customers\u2019 loans amounting to USD 16.5 million against a purchase consideration of USD 14 million. The balance (15%) was kept as minimum retention as per guidelines issued by the Reserve Bank of India (\u2018RBI\u2019). Based on the agreements, 85% of the loans were 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 2.5 Significant accounting judgements and estimates (continued) 2.5.6 Leases \u2013 estimating the IBR The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a\u202fsimilar security, the funds necessary to obtain an asset of a similar value to the ROU asset in a similar economic environment. 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)\u202fthe\u202fcountry risk premium, to capture country-specific risk, and (ii) the long-term inflation differential, to\u202fcapture 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 2024 and 2023 are as follows: 2024 2023 Country Lease currency Credit rating Approach reference rate IBR at different lease duration (year) IBR at different lease duration (year) Tenure of lease 1 2\u20134 5\u20136 7\u20139 1 2\u20134 5\u20136 7\u20139 Ghana GHS BBB Local 22.8% 27.4% 23.8% 20.4% 27.8% 27.2% 23.4% 20.1% Nigeria NGN BBB Local 20.6% 20.8% 20.6% 20.2% 10.2% 12.4% 14.3% 15.3% Sierra Leone SLE BB+ Build\u2013up 28.0% 27.8% 27.8% 27.8% 34.5% 33.4% 32.7% 32.6% Kenya KES BB- Local 18.4% 19.5% 19.7% 19.2% 14.5% 15.9% 16.8% 17.0% Rwanda RWF B+ Build-up 18.6% 18.6% 18.5% 18.5% 19.6% 18.6% 18.0% 17.9% Tanzania TZS BBB- Local 8.9% 9.5% 10.7% 12.1% 9.2% 9.4% 10.1% 11.1% Uganda UGX BB- Local 15.9% 17.3% 18.2% 18.4% 14.2% 15.4% 16.3% 16.9% Zambia ZMW BB- Local 20.0% 24.2% 26.3% 27.6% 22.5% 24.2% 25.8% 27.5% Bangladesh BDT BBB- Local 13.0% 14.5% 14.7% 14.7% 10.1% 10.2% 10.4% 10.5% India INR BB Local 8.3% 8.9% 9.2% 9.2% 8.7% 8.8% 8.8% 8.9% Pakistan PKR BBB Local 19.9% 18.2% 17.2% 16.5% 23.0% 19.8% 17.5% 16.6% Sri Lanka LKR BB Local 11.6% 12.8% 13.7% 14.3% 28.4% 26.9% 24.2% 22.6% Myanmar MMK BBB- Build-up 28.2% 28.1% 28.1% 28.1% 29.7% 28.6% 28.0% 27.9% Philippines PHP BBB- Local 7.2% 7.9% 8.3% 8.4% 7.8% 7.7% 7.5% 7.7% 2.5 Significant accounting judgements and estimates (continued) 2.5.7 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: 2024 Expiring within 1 year Expiring within 2\u20135 years Expiring beyond 5 years Unlimited Total Losses for which deferred tax asset is\u202frecognised \u2013 \u2013 \u2013 \u2013 \u2013 Losses for which deferred tax asset is\u202fnot\u202frecognised 2,851 5,338 38,221 36,200 82,610 2,851 5,338 38,221 36,200 82,610 2023 Expiring within 1 year Expiring within 2\u20135 years Expiring beyond 5 years Unlimited Total Losses for which deferred tax asset is recognised \u2013 \u2013 86 \u2013 86 Losses for which deferred tax asset is not recognised 1,455 4,120 36,645 31,620 73,840 1,455 4,120 36,731 31,620 73,926 If the Group was able to recognise all unrecognised deferred tax assets, profit and equity would have increased by USD 18.9 million (2023: USD 17.1 million). Deferred tax liabilities As of 31 December 2024, the Group has undistributed profits in its subsidiaries amounting to USD 68.9 million (2023: USD 56.9 million). The Group recognised a deferred tax liability amounting to\u202fUSD 4.4 million (see note 11.4) on USD 50.0 million (2023: USD 2.1 million on USD 23.3 million) of\u202fundistributed profits on the assessment that these will be distributed in the foreseeable future. No\u202fdeferred tax liability was recognised on the balance of USD 19.0 million (2023: USD 33.6 million) due to\u202fregulatory 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 2.9 million (2023: USD 3.7 million). 2.5.8 Hyperinflation Under IAS 29, \u2018Financial Reporting in Hyperinflationary Economies\u2019, consolidated financial statements prepared based on historical cost must be adjusted with the current purchasing power when operations are in an economy with hyperinflation. This involves applying a general price index that enables the financial information of the subsidiaries operating in a hyperinflationary economy to be presented in the measuring unit in force at the reporting date. All non-monetary assets and liabilities of the subsidiaries operating in a hyperinflationary economy must therefore be adjusted for inflation in order to reflect changes in purchasing power at the reporting date. Similarly, the income statement is adjusted for inflation during the\u202fperiod. Monetary items do not need to be restated/adjusted as they already reflect purchasing power at the reporting date. IAS 29 does not establish an absolute rate at which hyperinflation is deemed to arise. It is a matter of judgement when restatement of financial statements in accordance with this Standard becomes necessary. One of the key quantitative indicators is that the cumulative inflation rate over three years is approaching, or exceeds, 100%. ASA International operates in 13 countries across Asia and Africa, and monitors the inflation rates in an inflation dashboard which is used as one indication of the existence of hyperinflation, together with an assessment of other economic conditions. Ghana and Sierra Leone have exceeded the three-year cumulative rate of inflation of 100% by the end of 2024 and 2023. The general price index used by ASAI for purposes of measuring inflation movements is the Consumer Price Index (\u2018CPI\u2019) of the specific country and is obtained from the International Monetary Fund World Economic Outlook Database 2.5 Significant accounting judgements and estimates (continued) 2.5.8 Hyperinflation (continued) The application of IAS 29 includes the following adjustments: \u2022 Adjustment of historical cost non-monetary assets, liabilities and stated capital for the change in purchasing power caused by inflation from the date of initial recognition or contribution to the balance sheet date; \u2022 Adjustment or contribution of the income statement for inflation during the year; \u2022 The income statement is translated at the year-end foreign exchange rate instead of a monthly average\u202frate; \u2022 A net monetary gain or loss adjustment, recognised in the income statement, to reflect the impact of\u202finflation on holding monetary assets and liabilities in local currency; and \u2022 Adjustment in the cash flow statement to reflect the current purchasing power. The impact of the implementation of IAS 29 in the consolidated financial statements of the Group is as follows: 31 Dec 2024 31 Dec 2023 Consolidated statement of financial position Before adjustment USD\u2019000 Impact of IAS 29 adjustment USD\u2019000 After adjustment USD\u2019000 Before adjustment USD\u2019000 Impact of IAS 29 adjustment USD\u2019000 After adjustment USD\u2019000 Total assets 567,759 743 568,502 489,302 725 490,027 Total liabilities 471,879 132 472,011 413,286 131 413,417 Total equity 95,880 611 96,491 76,016 594 76,610 2024 2023 Consolidated income statement Before adjustment USD\u2019000 Impact of IAS 29 adjustment USD\u2019000 After adjustment USD\u2019000 Before adjustment USD\u2019000 Impact of IAS 29 adjustment USD\u2019000 After adjustment USD\u2019000 Profit for the period 32,434 (3,901) 28,533 14,172 (5,415) 8,757 Total comprehensive income/(loss) 21,459 611 22,070 (16,037) 26 (16,011) Breakdown of P&L impact for IAS 29 Loss on net monetary position (5,401) (5,789) Impact of CPI adjustment on\u202fother P&L items 1,500 374 Total impact of IAS 29 adjustments on net profit (3,901) (5,415) A net monetary loss of USD 5.4 million (2023: USD 5.8 million) is recognised in the income statement, to\u202freflect the impact of inflation and exchange rate movement on holding monetary assets and liabilities in\u202flocal currency in the subsidiaries in Ghana and Sierra Leone. A contribution of USD 1.5 million (2023: USD 374K) is recognised in P&L resulting from the adjustment of other P&L items to the current purchasing power. 2.5 Significant accounting judgements and estimates (continued) Summary of material judgements and estimates A summary of material judgements and estimates are as follows: Policy Judgements Estimates Note ref. Allowance for ECL on loans and advances \u2022 Identification of staging of the loan\u202fportfolio. \u2022 Criteria for a significant increase in\u202fcredit risk. \u2022 Identification of credit-impaired loans. \u2022 Monitoring impact of climate change. \u2022 Back-testing based on the historical default trend. \u2022 Forward-looking considerations. \u2022 Management overlay. 2.5.1 Defined benefit plans \u2022 Changes in assumptions. \u2022 Determination of discounting rate. \u2022 Salary increment rate. 2.5.2 BC models \u2022 Recognition of the IDFC portfolio as\u202foff-book because the credit risk is\u202flimited to 5% of the portfolio. \u2022 ECL related to the BC loans. 2.5.4 and 2.5.1 Direct Assignment \u2022 Whether the transfer constitutes a sale and whether all risk and rewards of ownership have been transferred. \u2022 ECL related to the DA loans retained by ASA India. 2.5.5 Leases \u2013 estimating the IBR \u2022 Determining whether a contract contains a lease under IFRS 16. \u2022 IBR used for the calculation of ROU assets and lease liabilities. 2.5.6 Deferred tax assets \u2022 Determining whether it is probable that future profit will be available to utilise DTA. \u2022 Estimating the amount of DTA based on timing and likelihood of future taxable profit. \u2022 Estimation of future tax rates for DTA. 2.5.7 Deferred tax liability \u2022 Determining whether there are any constraints or regulatory restrictions to\u202fdistribute retained earnings as\u202fdividend. \u2022 Estimating the amount of DTL based on timing and likelihood of future taxable amount and undistributed dividends from subsidiaries. \u2022 Estimation of future tax rates for DTL. 2.5.7 Hyperinflation \u2022 Determining whether the economy of\u202fa\u202fcountry meets the criteria for hyperinflation as per IAS 29. \u2022 Selection of appropriate sources for\u202fCPIs. \u2022 Estimation of daily CPI rates. 2.5.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-317": { "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\u202fCompany 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. The Executive Committee is the Chief Operating Decision Maker (\u2018CODM\u2019) 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\u202freportable 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 2024 or 2023 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 2024. As at 31 December 2024 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 50,896 74,873 47,829 40,218 58 213,874 \u2013 213,874 Inter-segment interest income \u2013 \u2013 \u2013 \u2013 1,167 1,167 (1,167) \u2013 External interest expense (2,919) (15,204) (12,318) (6,632) (6,378) (43,451) \u2013 (43,451) Inter-segment interest expense (282) (194) (277) (414) \u2013 (1,167) 1,167 \u2013 Net interest income 47,695 59,475 35,234 33,172 (5,153) 170,423 \u2013 170,423 External other operating income 376 3,835 3,552 6,381 3,144 17,288 \u2013 17,288 Inter-segment other operating income 1 \u2013 \u2013 \u2013 \u2013 57,266 57,266 (57,266) \u2013 Other inter-segment expense (385) (5,449) (262) (3,543) 368 (9,271) 9,271 \u2013 Total operating income 47,686 57,861 38,524 36,010 55,625 235,706 (47,995) 187,711 Credit loss expense (875) (1,257) (2,290) (2,467) 62 (6,827) \u2013 (6,827) Net operating income 46,811 56,604 36,234 33,543 55,687 228,879 (47,995) 180,884 Personnel expenses (9,980) (19,345) (16,718) (12,470) (6,280) (64,793) \u2013 (64,793) Exchange rate differences (351) 17 15 (346) (209) (874) \u2013 (874) Depreciation of property and equipment (278) (519) (732) (340) (105) (1,974) \u2013 (1,974) Amortisation of intangible assets \u2013 \u2013 (183) \u2013 (674) (857) \u2013 (857) Amortisation of ROU assets (564) (1,205) (653) (1,169) (119) (3,710) \u2013 (3,710) Other operating expenses (6,124) (11,044) (6,753) (10,897) (4,922) (39,740) \u2013 (39,740) Gain/(loss) on net monetary position (5,350) \u2013 \u2013 \u2013 (51) (5,401) \u2013 (5,401) Tax expenses (8,794) (9,127) (8,656) (1,968) (6,457) (35,002) \u2013 (35,002) Segment profit after tax 15,370 15,381 2,554 6,353 36,870 76,528 (47,995) 28,533 Total assets 101,612 199,377 124,652 125,881 202,947 754,469 (185,967) 568,502 Total liabilities 58,254 159,435 108,451 109,479 58,439 494,058 (22,047) 472,011 Explanation: Segment profit is net profit after tax. 1 Inter-segment operating income includes intercompany dividends, transfer pricing charges and share in results of the subsidiaries. 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 2023. As at 31 December 2023 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 46,767 54,629 41,806 33,399 9 176,610 \u2013 176,610 Inter-segment interest income \u2013 \u2013 \u2013 406 629 1,035 (1,035) \u2013 External interest expense (2,260) (11,169) (12,305) (6,251) (5,771) (37,756) \u2013 (37,756) Inter-segment interest expense (266) (90) (149) (150) (380) (1,035) 1,035 \u2013 Net interest income 44,241 43,370 29,352 27,404 (5,513) 138,854 \u2013 138,854 External other operating income 452 1,116 2,574 5,010 197 9,349 \u2013 9,349 Inter-segment other operating income 1 \u2013 \u2013 \u2013 \u2013 35,226 35,226 (35,226) \u2013 Other inter-segment expense (382) (3,958) (390) (3,177) 357 (7,550) 7,550 \u2013 Total operating income 44,311 40,528 31,536 29,237 30,267 175,879 (27,676) 148,203 Credit loss expense (3,716) (793) 423 (938) \u2013 (5,024) \u2013 (5,024) Net operating income 40,595 39,735 31,959 28,299 30,267 170,855 (27,676) 143,179 Personnel expenses (11,686) (16,953) (15,444) (11,682) (6,394) (62,159) \u2013 (62,159) Exchange rate differences (730) (272) (180) (20) (766) (1,968) \u2013 (1,968) Depreciation of property and equipment (315) (566) (536) (317) (136) (1,870) \u2013 (1,870) Amortisation of ROU assets (775) (1,062) (703) (1,114) (68) (3,722) \u2013 (3,722) Other operating expenses (6,806) (9,023) (5,075) (10,539) (4,033) (35,476) \u2013 (35,476) Gain/(loss) on net monetary position (5,651) \u2013 \u2013 \u2013 (138) (5,789) \u2013 (5,789) Tax expenses (7,118) (5,078) (6,723) (1,251) (3,268) (23,438) \u2013 (23,438) Segment profit after tax 7,514 6,781 3,298 3,376 15,464 36,433 (27,676) 8,757 Total assets 89,494 139,762 102,803 119,510 197,518 649,087 (159,060) 490,027 Total liabilities 47,582 111,403 77,808 105,169 79,472 421,434 (8,017) 413,417 Explanation: Segment profit is net profit after tax. 1 Inter-segment operating income includes intercompany dividends, transfer pricing charges and share in results of the subsidiaries", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-318": { "value": "4. Interest and similar income Interest and similar income consists of interest income on microfinance loans to customers, and interest income on bank balances and fixed-term deposits. Notes 2024 USD\u2019000 2023 USD\u2019000 Interest income calculated using EIR 4.1 206,598 147,410 Other interest and similar income 4.2 7,276 29,200 213,874 176,610 4.1 Interest income calculated using EIR 2024 USD\u2019000 2023 USD\u2019000 Interest income on loans and advances to customers 187,772 135,730 Loan processing fees 18,826 11,680 206,598 147,410 The increase in interest income and loan processing fee compared to last year is mainly due to growth of the loan portfolio. 4.2 Other interest and similar income 2024 USD\u2019000 2023 USD\u2019000 Interest income on short-term deposits 4,470 3,097 Fair value movement of financial assets at FVTPL 2,712 26,064 Other interest income 94 39 7,276 29,200 ASA International entities in Uganda, the Philippines, Kenya and Sri Lanka ceased disbursements of loans with insurance arrangements from August 2023 to January 2024 and accordingly income relating to loans\u202fat FVTPL has decreased significantly.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-319": { "value": "5. Interest and similar expense Included in interest and similar expense are accruals for interest payments to lenders, customers and other charges from banks. Notes 2024 USD\u2019000 2023 USD\u2019000 Interest expense on debt and other borrowed funds (35,068) (30,841) Interest expense on security deposits and others (4,585) (3,707) Interest expense on lease liability (479) (341) Commitment and processing fees (104) (114) Amortisation of forward points of forward contracts and currency basis spread of swap contracts 37 (3,215) (2,753) (43,451) (37,756", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-320": { "value": "6. Other operating income 2024 USD\u2019000 2023 USD\u2019000 Document, application and verification fees 6,965 2,131 Members\u2019 admission fees 1,410 1,718 Proceeds from sale of passbooks 195 152 Income from DRFs and MRFs \u2013 1,068 Service fees income from off-book BC model (ASA India) 3,120 2,160 Distribution fee MBA Philippines 1,695 1,104 Gain on Myanmar loan purchase 3,024 174 Other 879 842 17,288 9,349 ASA Kenya, PPFC and ASA Uganda introduced verification fees from the last quarter of 2023 and Lak Jaya from January 2024. During the year, ASAI NV has entered into an assignment agreement with Symbiotics and Frankfurt School. Under the agreement, ASAI NV has purchased four loans and interest outstanding of USD 4.4 million from the lenders at a settlement value of USD 1.4 million. The Group has recognised a gain of USD 3.0 million. Other includes a number of small items that are smaller than USD 150K on an individual basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-321": { "value": "7. Expected credit loss expense Notes 2024 USD\u2019000 2023 USD\u2019000 ECL on loans and advances to customers 13.3 (6,934) (5,804) ECL on interest receivable (340) (174) Other ECL expense (2,696) (3,148) Recovery of previously written-off loans 3,143 4,102 (6,827) (5,024) The key assumptions applied for the ECL provision and related expense are explained in note 2.5.1. Other ECL includes loss allowance provided against the off-book portfolio in India and other receivables. The Group was able to collect a significant amount of previously written off loans, mainly in India", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-322": { "value": "8. Personnel expenses Personnel expenses include total base salary expenses and employee pension plans: Notes 2024 USD\u2019000 2023 USD\u2019000 Personnel expenses (58,337) (55,202) Defined contribution plans (4,416) (4,277) Defined benefit plans 8.2 (2,040) (2,680) (64,793) (62,159) 8.1 Retirement benefit liability Notes 2024 USD\u2019000 2023 USD\u2019000 Retirement benefit liability as at beginning of period 4,838 4,593 Payments made during the period (836) (700) Charge for the period 8.2 2,040 2,680 Actuarial gains and losses on defined benefit liabilities (OCI) 1,243 (448) Foreign exchange differences (429) (1,287) Retirement benefit liability as at end of the period 6,856 4,838 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, ASA Kenya, ASA Zambia, ASA Sierra Leone 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. 8.2 Charge for the period 2024 USD\u2019000 2023 USD\u2019000 Current service cost for the period (1,353) (1,061) Past service cost (80) (1,129) Interest cost for the period (607) (490) (2,040) (2,680 . Personnel expenses (continued) 8.3 Sensitivity analysis A quantitative sensitivity analysis for significant assumptions as at 31 December 2024 and 31 December 2023 is shown below. Assumptions Sensitivity level Year Discount rate Future salary increases 1% increase USD\u2019000 1% decrease USD\u2019000 1% increase USD\u2019000 1% decrease USD\u2019000 Impact on defined benefit obligation 2024 (264) 1,209 1,218 (284) 2023 (96) 1,129 1,140 (115) 8.4 Share-based payments Personnel expenses for 2024 includes an amount of USD 709K (2023: USD 71K) against share-based payment expenses. In October 2022, July 2023 and July 2024, the Group granted options (\u2018Options\u2019) for 3.5 million ordinary shares of GBP 0.01 each in the Group Company under its LTIP to certain Executive Directors and other senior staff. The Company\u2019s LTIP is designed to incentivise and retain Directors and senior staff, along with\u202faligning them with shareholders\u2019 interest to create long-term value. The Options will normally vest, subject to continued employment, on the following schedule: a)\u200220% each year between the first and fifth anniversaries of the Grant Date; or b)\u2002For 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 GBP 0.93, GBP 0.84 and GBP 0.82 per ordinary share for options granted in 2022, 2023 and 2024 respectively, being the average share price for the three business days before the Grant Date. The Group has issued certificates to the participants to the plan. During 2024 a total number of 0.56 million (2023: 0.46 million) Options lapsed due to staff leaving the Group. Since the grant dates, 1.0 million option rights have expired because the employees concerned have left the company. The fair value of Options granted during the year 2024 was estimated on the Grant Date based on the Black-Scholes model using the following assumptions: Expected volatility (%) 66%, 65% and 81% Risk-free interest rate (%) 3.7%, 5.2% and 5.4% Expected life of share options (years) Ten years Current share price (\u00a3) 0.81 Dividend yield (%) 0% The weighted average fair value of the Options granted during the 12 months ended 31 December 2024 was GBP 0.69 (2023: GBP 0.69). The following table illustrates the number and weighted average exercise prices (\u2018WAEP\u2019) of, and movements in, share options during the year: 2024 2023 Number WAEP (in USD) Number WAEP (in USD) Outstanding at beginning of the year 2,137,282 1.27 2,476,244 1.27 Granted during the year 867,372 1.28 125,088 1.27 Forfeited during the year \u2013 \u2013 \u2013 \u2013 Exercised during the year \u2013 \u2013 \u2013 \u2013 Expired during the year (563,304) 1.27 (464,050) 1.27 Outstanding at end of the year 2,441,350 1.28 2,137,282 1.27 Exercisable at end of the year 892,195 1.28 337,290 1.27", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-323": { "value": ". Other operating expenses Other operating expenses includes the following items: Notes 2024 USD\u2019000 2023 USD\u2019000 Administrative expenses 9.1 (32,993) (29,148) Professional fees 9.2 (3,215) (3,408) Audit fees 9.3 (2,013) (1,763) International travel (749) (606) CSR expenses (209) (239) Other (561) (312) (39,740) (35,476)", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-324": { "value": "9.1 Administrative expenses 2024 USD\u2019000 2023 USD\u2019000 Transport and representation expenses (10,320) (10,303) Office expenses (5,867) (5,152) Telecommunications and internet expenses (4,770) (3,881) VAT/Output tax/Service tax (4,736) (4,424) Gas, water and electricity (1,256) (1,154) Bank charges (1,119) (1,102) Insurance expenses (974) (840) Training and seminar expenses (397) (400) Fines and penalties for tax (621) (11) Other WHT expenses (331) (120) Other administrative expenses (2,602) (1,761) (32,993) (29,148) Other administrative expenses includes several small items that are smaller than USD 300K on\u202fan\u202findividual basis", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-325": { "value": "9.3 Audit fees Auditor\u2019s remuneration is included within other operating expenses and comprises: 2024 USD\u2019000 2023 USD\u2019000 Fees payable to the company\u2019s auditor for the audit of the company\u2019s annual accounts (1,296) (1,204) Fees payable to the company\u2019s auditor and its associates for other services: Audit of the accounts of subsidiaries (278) (238) Audit-related assurance services (422) (313) Other assurance services (17) (8) (2,013) (1,763) Total audit (1,574) (1,442) Total non-audit services (439) (321) Total fees (2,013) (1,763)", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-326": { "value": "11.1 Current tax liability 2024 USD\u2019000 2023 USD\u2019000 Balance as at beginning of period 9,326 8,873 Tax charge: Current period 27,477 20,062 Previous period 2,061 1,943 Tax paid (24,481) (18,290) Foreign exchange adjustment (204) (3,262) Balance as at end of period 14,179 9,326", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-327": { "value": "11.2 Deferred tax assets 2024 USD\u2019000 2023 USD\u2019000 Balance as at beginning of period 5,769 4,625 Impact of IAS 29 (hyperinflation) \u2013 (101) Adjusted balance at beginning of period 5,769 4,524 Addition during the period 1,998 2,544 Impact of hyperinflation for the period (52) 28 Foreign exchange adjustment (438) (1,327) Balance as at end of period 7,277 5,769 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. 11.3 Deferred tax liability 2024 USD\u2019000 2023 USD\u2019000 Balance as at beginning of period 2,406 2,184 Impact of IAS 29 (hyperinflation) \u2013 1 Adjusted balance at beginning of period 2,406 2,185 Charge during the period 2,110 121 Impact of hyperinflation for the period 132 130 Foreign exchange adjustment (13) (30) Balance as at end of period 4,635 2,406 11.4 Deferred tax relates to Deferred tax relates to: 2024 2023 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 1,951 \u2013 832 1,511 \u2013 813 Provision for retirement liabilities 1,544 \u2013 240 1,443 \u2013 760 Provision on FX loss 184 \u2013 3 267 \u2013 235 Other temporary differences 2,738 (124) (137) 2,954 (169) 457 IFRS 16 Lease \u2013 416 67 \u2013 284 (185) Undistributed profit of\u202fsubsidiary \u2013 4,388 (2,258) \u2013 2,130 53 Modification loss \u2013 \u2013 \u2013 \u2013 \u2013 (224) Impact of hyperinflation \u2013 (27) (209) (72) 131 (203) Other comprehensive income/Revaluation of cash\u202fflow hedge 860 (18) 1,166 (334) 30 513 7,277 4,635 (296) 5,769 2,406 2,219", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-328": { "value": "12. Cash at bank and in hand 2024 USD\u2019000 2023 USD\u2019000 Cash at bank 78,906 76,215 Cash in hand 239 214 79,145 76,429 An amount of USD 28.9 million (2023: USD 27.9 million) of cash at bank is restricted and cannot be readily available. Out of this USD 18.4 million (2023: USD 18.4 million) in the Philippines is restricted as per the Securities and Exchange Commission (\u2018SEC\u2019) regulations as it relates to LCBU, the collection of security collateral from clients of a lending company. LCBU is placed into a segregated account. In Tanzania USD 10.5 million (2023: USD 9.5 million) is restricted and maintained in a separate account as per the Bank of Tanzania\u2019s requirement for non-deposit-taking microfinance institutions (\u2018MFIs\u2019) as it relates to security deposits from the clients.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-329": { "value": "13. Loans and advances to customers Notes 2024 USD\u2019000 2023 USD\u2019000 Loans and advances to customers at amortised cost 13.1 409,910 297,851 Loans and advances to customers at FVTPL 13.6 67 32,306 409,977 330,157 13. Loans and advances to customers (continued) 13.1 Loans and advances to customers at amortised cost Loans and advances to customers are net of allowance for ECL. Notes 2024 USD\u2019000 2023 USD\u2019000 Gross loan portfolio 13.2 420,355 305,248 Interest receivable on loans to customers 7,294 4,464 Unamortised processing fee (7,617) (4,949) Gross loans 420,032 304,763 Allowance for expected credit loss 13.3 (10,122) (6,912) Net loan portfolio 409,910 297,851 13.2 Gross loan portfolio As of 31 December 2024, the gross loan portfolio amounts to USD 420.4 million (31 December 2023: USD 305.2 million). Interest receivable on loans to customers is realisable in line with the loan repayment\u202fschedules. ASA India operates a BC model with IDFC, JSFB, FSFB, Ujjivan and ESAF. 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 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, JSFB, FSFB, Ujjivan and ESAF and related funding are not recognised on the balance sheet since the loan agreements are made between the partners and the borrowers. In the case of IDFC, Fincare and ESAF, 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 entered into DA agreement with the SBI. 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 the 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 2024 amounted to USD 37.3 million and USD 717K respectively (2023: USD 38.8 million and USD 980K). 13.3 Allowance for ECL Notes 2024 USD\u2019000 2023 USD\u2019000 Balance as at beginning of the period (6,912) (15,900) Reclassification to FVTPL \u2013 252 ECL charge on loans and advances 7 (6,934) (5,804) ECL charge on interest receivable (340) (174) Write-off of loans and interest 3,478 12,894 Adjustment for interest on stage 3 loans (348) \u2013 Exchange rate differences 934 1,820 Balance at end of the period (10,122) (6,912) The key assumptions applied for the ECL provision are explained in note 2.5.1. 13.4 The breakdown of the allowance for ECL is as follows: 2024 USD\u2019000 2023 USD\u2019000 ECL on loans and advances (9,571) (6,687) ECL on interest receivable (551) (225) (10,122) (6,912) ECL provision has been increased mainly due to the increase of the portfoli 13. Loans and advances to customers (continued) 13.5 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 2024 296,875 4,127 301,002 (1,540) 1,911 156 2,067 (12) 6,462 181 6,643 (5,360) 305,248 4,464 309,712 (6,912) New assets originated 1,079,502 \u2013 1,079,502 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1,079,502 \u2013 1,079,502 \u2013 Interest revenue \u2013 169,120 169,120 \u2013 \u2013 6,079 6,079 \u2013 \u2013 12,573 12,573 (348) \u2013 187,772 187,772 (348) Collections (944,794) (165,890) (1,110,684) \u2013 (1,180) (6,148) (7,328) \u2013 (4,584) (12,596) (17,180) \u2013 (950,558) (184,634) (1,135,192) \u2013 ECL (charges)/releases \u2013 \u2013 \u2013 (912) \u2013 \u2013 \u2013 9 \u2013 \u2013 \u2013 (6,371) \u2013 \u2013 \u2013 (7,274) Transfers: \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to stage 2 (2,614) (223) (2,837) 15 2,614 223 2,837 (15) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to stage 3 (10,168) (669) (10,837) 55 \u2013 \u2013 \u2013 \u2013 10,168 669 10,837 (55) \u2013 \u2013 \u2013 \u2013 Stage 2 to stage 1 56 \u2013 56 \u2013 (56) \u2013 (56) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 2 to stage 3 \u2013 \u2013 \u2013 \u2013 (668) (86) (754) 4 668 86 754 (4) \u2013 \u2013 \u2013 \u2013 Stage 3 to stage 1 34 \u2013 34 (28) \u2013 \u2013 \u2013 \u2013 (34) \u2013 (34) 28 \u2013 \u2013 \u2013 \u2013 Stage 3 to stage 2 \u2013 \u2013 \u2013 \u2013 3 \u2013 3 (2) (3) \u2013 (3) 2 \u2013 \u2013 \u2013 \u2013 Write-off \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (3,170) (308) (3,478) 3,478 (3,170) (308) (3,478) 3,478 FX impact (10,026) \u2013 (10,026) 203 (123) \u2013 (123) 1 (518) \u2013 (518) 730 (10,667) \u2013 (10,667) 934 At 31 December 2024 408,865 6,465 415,330 (2,207) 2,501 224 2,725 (15) 8,989 605 9,594 (7,900) 420,355 7,294 427,649 (10,122) At 1 January 2023 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) Reclassification to FVTPL (44,131) (934) (45,065) 248 (241) (17) (258) 1 (526) 59 (467) 3 (44,898) (892) (45,790) 252 New assets originated 637,305 \u2013 637,305 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 637,305 \u2013 637,305 \u2013 Interest revenue \u2013 111,859 111,859 \u2013 \u2013 11,308 11,308 \u2013 \u2013 12,563 12,563 \u2013 \u2013 135,730 135,730 \u2013 Collections (552,631) (111,913) (664,544) \u2013 (2,217) (11,988) (14,205) \u2013 (14,355) (13,175) (27,530) \u2013 (569,203) (137,076) (706,279) \u2013 ECL (charges)/releases \u2013 \u2013 \u2013 (235) \u2013 \u2013 \u2013 909 \u2013 \u2013 \u2013 (6,652) \u2013 \u2013 \u2013 (5,978) Transfers: \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to stage 2 (1,779) (157) (1,936) 7 1,779 157 1,936 (7) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 1 to stage 3 (19,685) (593) (20,278) 76 \u2013 \u2013 \u2013 \u2013 19,685 593 20,278 (76) \u2013 \u2013 \u2013 \u2013 Stage 2 to stage 1 775 60 835 (156) (775) (60) (835) 156 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Stage 2 to stage 3 \u2013 \u2013 \u2013 \u2013 (419) (42) (461) 86 419 42 461 (86) \u2013 \u2013 \u2013 \u2013 Stage 3 to stage 1 761 66 827 (650) \u2013 \u2013 \u2013 \u2013 (761) (66) (827) 650 \u2013 \u2013 \u2013 \u2013 Stage 3 to stage 2 \u2013 \u2013 \u2013 \u2013 348 35 383 (301) (348) (35) (383) 301 \u2013 \u2013 \u2013 \u2013 Write-off \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (12,331) (562) (12,893) 12,894 (12,331) (562) (12,893) 12,894 FX impact (48,094) \u2013 (48,094) 405 (389) \u2013 (389) 3 (2,127) \u2013 (2,127) 1,412 (50,610) \u2013 (50,610) 1,820 At 31 December 2023 296,875 4,127 301,002 (1,540) 1,911 156 2,067 (12) 6,462 181 6,643 (5,360) 305,248 4,464 309,712 (6,912 13. Loans and advances to customers (continued) 13.6 Loans and advances to customers at FVTPL 2024 USD\u2019000 2023 USD\u2019000 Loans and advances to customers at FVTPL 67 32,306 67 32,306 ASA International entities in Uganda, the Philippines, Kenya and Sri Lanka ceased disbursements of loans with insurance arrangements from August 2023 to January 2024 and accordingly loans and advances to customers balances at FVTPL have decreased significantly", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-330": { "value": "14. Due from banks Notes 2024 USD\u2019000 2023 USD\u2019000 Due from banks 29,263 20,705 Escrow bank account at Citibank 14.1 \u2013 21,392 29,263 42,097 14.1 Escrow bank account at Citibank In certain countries in which the Group operates, Non-Resident Capital Gains Tax (\u2018NRCGT\u2019) regimes were enacted which might give rise to an NRCGT liability if there was a change of control (\u2018COC\u2019) of more than 50% of the underlying ownership of a subsidiary of the Company resident in that country as measured over a rolling three-year period. In each case, the liability was payable by the local subsidiary. A COC of certain of the Group\u2019s subsidiaries resulting from the offering to certain institutional and professional investors in\u202fview of the admission of the Group to the London Stock Exchange in 2018 (the \u2018Global Offer\u2019), or\u202fthereafter, might trigger NRCGT liabilities in certain jurisdictions for the affected subsidiaries. In\u202fconnection with the potential NRCGT liability, CMI, being the selling shareholder at the time of the listing of the Group on 13 July 2018, agreed upon admission to place USD 20 million (the \u2018Escrow Amount\u2019) of its net proceeds from the sale of shares in the Global Offer in an escrow account for the sole benefit of the Company (the \u2018Escrow Account\u2019). The Escrow Amount might be applied to fund NRCTG liabilities in accordance with the escrow deed dated 29 June 2018 between, inter alia, CMI and the Company. The\u202fEscrow Account was established in the name of the Company and was therefore presented as part of\u202f\u2018Due\u202ffrom banks\u2019. The beneficial ownership of these funds, including any interest accrued thereon and less any expenses, rested with CMI in accordance with the terms of the escrow deed. The Escrow Amount has been released to CMI on 5 August 2024 after the six-year period as defined in the terms of the escrow deed", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-331": { "value": "15. Equity investments at FVOCI 2024 USD\u2019000 2023 USD\u2019000 MFX Solutions, LLC Balance at the beginning of the period 273 244 Gain on revaluation through OCI 42 29 Balance at the end of the period 315 273 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. The purchase price per share was USD 1.3045. These unlisted equity investments were irrevocably designated at initial recognition as held at FVOCI. Their fair value has been classified as Level 2. The valuation technique used to assess the fair value is the book value of MFX Solutions", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-332": { "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. 2024 2023 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 1,395 346 10,180 3,266 15,187 1,565 405 9,006 1,127 12,103 Accumulated depreciation at the beginning of the period (935) (214) (7,114) (159) (8,422) (1,120) (218) (7,085) (167) (8,590) Carrying value at the beginning of the period 460 132 3,066 3,107 6,765 445 187 1,921 960 3,513 Impact of IAS 29 (hyperinflation) 25 11 142 294 472 11 30 53 \u2013 94 Adjusted balance at the beginning of period 485 143 3,208 3,401 7,237 456 217 1,974 960 3,607 Additions during the period at cost 325 60 1,355 483 2,223 23 5 2,237 2,107 4,372 Foreign currency adjustment (58) (12) (440) (545) (1,055) (193) (64) (1,029) 32 (1,254) Disposal during the period (3) \u2013 (69) \u2013 (72) \u2013 \u2013 (34) \u2013 (34) Depreciation during the period (184) (55) (1,650) (26) (1,915) (186) (53) (1,472) (22) (1,733) Adjustment of depreciation for disposals (4) 4 156 \u2013 156 210 28 605 31 874 Impact of hyperinflation for the period 7 (1) (1) 473 478 14 (19) 89 294 378 Foreign currency differences 57 2 479 7 545 161 29 838 (1) 1,027 Carrying value at the end of the period 625 141 3,038 3,793 7,597 485 143 3,208 3,401 7,237 Cost at the end of the period 1,659 394 11,026 3,204 16,283 1,395 346 10,180 3,266 15,187 Accumulated depreciation at the end of the period (1,066) (263) (8,129) (178) (9,636) (935) (214) (7,114) (159) (8,422) Impact of IAS 29 (hyperinflation) 32 10 141 767 950 25 11 142 294 472 Carrying value at the end of the period 625 141 3,038 3,793 7,597 485 143 3,208 3,401 7,237", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-333": { "value": "17. ROU assets and lease liabilities 2024 USD\u2019000 2023 USD\u2019000 ROU assets at the beginning of the period 4,785 4,589 Impact of IAS 29 (hyperinflation) \u2013 281 Adjusted balance at beginning of period 4,785 4,870 Additions during the period 3,616 3,335 Depreciation during the period (3,710) (3,722) Impact of hyperinflation for the period (17) (15) Exchange rate differences 698 317 ROU assets at the end of the period 5,372 4,785 2024 USD\u2019000 2023 USD\u2019000 Lease liabilities at the beginning of the period 3,272 3,091 Interest expense of lease liabilities 479 341 Additions on lease liabilities during the period 3,616 3,335 Payment of lease liabilities (3,916) (3,690) Exchange rate differences 474 195 Lease liabilities at the end of the period 3,925 3,272 The Group recognises leased office premises under ROU assets. Between January and December 2024, the Group entered into 1,243 new contracts and renewal contracts (2023: 1,163). This excludes the new/renewal contracts of Ghana, Nigeria and Tanzania as they have fully prepaid contracts and are not impacted by IBRs.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-334": { "value": "18. Other assets Other assets comprises of the following: Notes 2024 USD\u2019000 2023 USD\u2019000 Receivables from related parties 18.1 1,858 810 Prepayments 3,907 2,862 Employee advances 2,844 2,783 Advance income tax 6,884 2,902 Security deposit 310 272 Receivables under off-book BC model (ASA India) 18.2 399 1,014 Insurance claim receivable 317 37 Interest receivable on due from banks 873 379 Advance to lenders 18.3 \u2013 955 Other receivables 18.4 1,394 1,476 18,786 13,490 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-335": { "value": "19. Derivatives 2024 USD\u2019000 2023 USD\u2019000 Forward contracts \u2013 884 Swap agreements 258 1,566 Derivative assets total 258 2,450 Forward contracts (1,869) (78) Swap agreements (1,383) \u2013 Derivative liabilities total (3,252) (78) Total derivatives at fair value (2,994) 2,372 19. Derivatives (continued) 19.1 The Group is holding the following foreign exchange forward contracts: As of 31 December 2024 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) \u2013 519 21,500 \u2013 22,019 Average forward rate (USD/PKR) \u2013 324 310 \u2013 312 Carrying amount (in USD) \u2013 (74) (1,551) \u2013 (1,625) Sierra Leone Notional amount (in USD) \u2013 \u2013 \u2013 1,000 1,000 Average forward rate (USD/SLE) \u2013 \u2013 \u2013 31 31 Carrying amount (in USD) \u2013 \u2013 \u2013 (127) (127) Zambia Notional amount (in USD) \u2013 \u2013 750 500 1,250 Average forward rate (USD/ZMW) \u2013 \u2013 30 35 32 Carrying amount (in USD) \u2013 \u2013 (17) (42) (59) Kenya Notional amount (in USD) \u2013 \u2013 1,000 \u2013 1,000 Average forward rate (USD/KES) \u2013 \u2013 144 \u2013 144 Carrying amount (in USD) \u2013 \u2013 (28) \u2013 (28) ASAI NV Notional amount (in USD) \u2013 \u2013 \u2013 965 965 Average forward rate (USD/INR) \u2013 \u2013 \u2013 92 92 Carrying amount (in USD) \u2013 \u2013 \u2013 (30) (30) As of 31 December 2023 Maturity Total USD\u2019000 <30 days USD\u2019000 1-3 months USD\u2019000 3-12 months USD\u2019000 >12 months USD\u2019000 Pakistan Notional amount (in USD) \u2013 552 17,094 \u2013 17,646 Average forward rate (USD/PKR) \u2013 312 302 \u2013 300 Carrying amount (in USD) \u2013 (29) (40) \u2013 (69) Sierra Leone Notional amount (in USD) \u2013 \u2013 1,000 \u2013 1,000 Average forward rate (USD/SLE) \u2013 \u2013 23 \u2013 23 Carrying amount (in USD) \u2013 \u2013 105 \u2013 105 Zambia Notional amount (in USD) \u2013 250 250 \u2013 500 Average forward rate (USD/ZMW) \u2013 23 28 \u2013 26 Carrying amount (in USD) \u2013 33 4 \u2013 37 Kenya Notional amount (in USD) \u2013 \u2013 4,000 \u2013 4,000 Average forward rate (USD/KES) \u2013 \u2013 145 \u2013 145 Carrying amount (in USD) \u2013 \u2013 743 \u2013 743 ASAI NV Notional amount (in USD) \u2013 \u2013 \u2013 993 993 Average forward rate (USD/INR) \u2013 \u2013 \u2013 92 92 Carrying amount (in USD) \u2013 \u2013 \u2013 (9) (9) 19. Derivatives (continued) 19.2 The Group also holds the below swap contracts: 2024 USD\u2019000 2023 USD\u2019000 Cross-currency interest rate swap Notional value 17,031 10,104 Carrying value (1,125) 1,566 At 31 December 2024, the Group had ten cross-currency interest rate swap agreements in place. Three swap agreements are in ASA Sierra Leone with a total notional amount of USD 1.8 million. On 2 February 2022, ASA Sierra Leone entered into another swap agreement of USD 500K where ASA Sierra Leone pays a fixed rate of interest of 19.22% in SLE and receives at 8% in USD notional amount. The entity entered into another swap agreement of USD 300K on 10 October 2023 where ASA Sierra Leone pays a fixed rate of interest of 29.78% in SLE and receives at 12% in USD notional amount. The entity also entered another swap of USD 1 million on 30 October 2024 where ASA Sierra Leone pays a fixed rate of interest of 23.57% in SLE and receives interest at a fixed rate of 8.5% in USD notional amount. ASA Kenya also has seven swap agreements in place. A swap agreement with notional amount of USD 2 million where ASA Kenya pays at a fixed interest rate of 17.90% in KES and receives at 6.25% in USD notional amount. A swap agreement of USD 3 million where ASA Kenya pays at 20.95% in KES and receives at 7.5% in USD. A swap agreement of USD 1.5 million where ASA Kenya pays at 19.85% in KES and receives at 7.5% in USD. Another swap agreement of USD 2 million where ASA Kenya pays at 19.35% in KES and receives at 7.5% in USD. Another swap agreement of USD 3 million where ASA Kenya pays at 21.25% in KES and receives at 7.5% in USD. ASA Kenya has another swap agreement of USD 1 million. ASA\u202fKenya\u2019s swap arrangements also include a swap of EUR 1.5 million where ASA Kenya pays at a fixed interest rate of 17.85% in KES and receives at 5% in EUR notional amount. The swaps are being used to hedge the exposure to changes in the cash flow of its interest on USD and EUR loans. Observable market data is used for the valuation of the derivative contracts. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-336": { "value": "20. Intangible assets 2024 USD\u2019000 2023 USD\u2019000 Balance as at beginning of the period 7,340 5,041 Impact of IAS 29 (hyperinflation) \u2013 4 Adjusted balance at beginning of period 7,340 5,045 Additions 3,918 2,284 Amortisation (857) (10) Impact of hyperinflation for the period 332 55 Exchange rate differences (221) (34) Balance at end of the period 10,512 7,340 Intangible assets includes the development costs for the project to develop a digital financial services (DFS) platform. The first implementation is in progress in Ghana. Upon successful implementation, 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 Market Place 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 the clients, the Group decided to add a CBS to its IT infrastructure. The Group has procured a ten-year licence to the Temenos Financial Inclusion suite, which is an off-the-shelf CBS system. In February 2024, clients in Pakistan were migrated from the incumbent loan system to the Temenos Core Banking System. Implementation of the CBS in Ghana is in progress alongside the DFS", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-337": { "value": "21. Issued capital 2024 USD\u2019000 2023 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 2024 and 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-338": { "value": "22. Retained earnings Total retained earnings are calculated as follows: 2024 USD\u2019000 2023 USD\u2019000 Balance at the beginning of the period 185,864 173,297 Impact of loan reclassification at FVTPL \u2013 2,392 Adjusted balance at the beginning of the period 185,864 175,689 Dividend (2,952) \u2013 Transferred to NCI and others (59) 969 Result for the period 29,249 9,206 Balance at the end of the period 212,102 185,864 Profit for the period Attributable to equity holders of the parent 29,249 9,206 Non-controlling interest (716) (449) 28,533 8,757 Part of retained earnings relates to Non-governmental Organisations (\u2018NGOs\u2019) 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 2.3 million at 31 December 2024 (2023: USD 2.1 million). ASA S&L, ASA India, ASA Nigeria 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 24.8 million in December 2024 (2023: USD 22.4 million). An interim dividend of USD 3.0 million was declared and paid out in December 2024 (2023: nil) 23. Other reserves Total other reserves are calculated as follows: Notes 2024 USD\u2019000 2023 USD\u2019000 Balance at the beginning of the period 2,758 3,324 Actuarial gains and losses on defined benefit liabilities 8.1 (1,243) 448 Share-based payments 709 71 Movement in hedge accounting reserve (2,160) (1,669) Gain on revaluation of MFX investment 15 42 29 Tax on OCI and others 1,265 555 Balance at the end of the period 1,371 2,758 Tax on OCI and others includes USD 1,210K of tax on OCI.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-339": { "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 that reduces overall equity and total comprehensive income: 2024 USD\u2019000 2023 USD\u2019000 Balance at the beginning of the period (111,998) (88,123) Impact of IAS 29 (hyperinflation) \u2013 256 Adjusted balance at the beginning of the period (111,998) (87,867) Translation of assets and liabilities of subsidiaries to USD (4,313) (24,131) Balance at the end of the period (116,311) (111,998) The entity wise breakdown of the translation adjustment is as follows: 2024 USD\u2019000 2023 USD\u2019000 Ghana (1,087) 1,727 Pakistan 138 (7,729) Nigeria (5,819) (15,058) Sri Lanka 126 181 Philippines (559) 64 Myanmar 5 (1) Sierra Leone 127 326 Kenya 1,524 (1,487) Rwanda (144) (261) Zambia (163) (651) Tanzania 889 (962) Others 650 (280) (4,313) (24,131) Foreign currency translation reserve movement for Ghana and Sierra Leone is reduced due to the application of IAS 29.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-340": { "value": "25. Debt issued and other borrowed funds Notes 2024 USD\u2019000 2023 USD\u2019000 Debt issued and other borrowed funds by\u202foperating\u202fsubsidiaries 25.1 249,804 204,653 Symbiotics-managed funds (ASAI NV) 25.2 1,500 21,019 Oikocredit (ASAI NV) 25.3 5,000 \u2013 BIO (ASAIH) 25.4 10,000 10,000 OeEB (ASAIH/ASAI NV) 25.5 16,875 5,625 Ninety one (ASAI NV) 25.6 10,000 10,000 responsAbility-managed funds (ASAI NV) 25.7 4,500 7,167 DFC (ASAI NV) 25.8 15,000 10,000 Interest payable on third-party loans 8,171 4,947 320,850 273,411 25. Debt issued and other borrowed funds (continued) 25.1 Breakdown of borrowings by operating subsidiaries are shown below: 2024 USD\u2019000 2023 USD\u2019000 ASA India 14,764 21,127 PPFC 53,334 54,246 ASA Pakistan 48,554 28,696 ASA Tanzania 59,225 52,541 ASA Kenya 44,427 25,424 ASA S&L 6,209 \u2013 ASA Myanmar 8,576 12,892 ASA Uganda 8,717 5,592 Lak Jaya 2,176 1,503 Others 3,822 2,632 249,804 204,653 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 agreements. As\u202fof 31 December 2024, out of the total outstanding debt of USD 312.7 million (2023: USD 268.5 million), the balance for credit lines with breached covenants that did not have waivers amounted to USD 11.3 million (2023: USD 23.0 million). Waivers have been received subsequently for USD 0.7 million (2023: USD 23.0 million), but for a period of less than 12 months going forward. 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 2024. 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. Substantial growth of debt issued and borrowed funds in ASA Pakistan and ASA Kenya is mainly due to the business expansion. 25.2 Symbiotics-managed funds (ASAI NV) 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 SOFR plus 4.75% per annum with an adjustment spread of 0.4283%. The loans are repaid during 2024. ASAIH is a guarantor for these loans. In June 2023, ASAI NV entered into a loan agreement with one investment fund managed by Symbiotics SA. In June 2023, ASAI NV received EUR 5 million at 8.75% per annum and the loan was repaid in 2024. In\u202fDecember 2023 ASAI NV received an additional USD 1.50 million at 9% per annum. The loans will be repaid within two years of disbursement. ASAIH is a guarantor for these loans. 25.3 Oikocredit (ASAI NV) On 3 September 2024, ASAI NV entered into a loan agreement with Oikocredit for a credit facility of USD 10 million of which USD 5 million has been drawn as of December 2024. The term of this credit facility is 24 months. Interest on the loans is six-month term SOFR plus 3.25% margin per annum. 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 six-month term SOFR plus 5.9% margin per annum with an adjustment spread of 0.42826%. 25.5 OeEB (ASAIH/ ASAI NV) ASAIH entered into a USD 15.0 million loan agreement with Oesterreichische Entwicklungsbank Ag (\u2018OeEB\u2019) in March 2020 of which USD 10 million is drawn up to June 2020. The loan is repayable in eight equal instalments and the term of this loan is five years. Total seven instalments are repaid up to 2024. Interest amounts to six-month term SOFR plus 3.5% margin per annum with an adjustment spread of 0.42826%. ASAI NV is also a co-borrower of the loan. ASAI NV entered into a USD 15.0 million loan agreement with Oesterreichische Entwicklungsbank Ag (\u2018OeEB\u2019) in July 2024. The loan is repayable in eight equal instalments and the term of this loan is five years. Interest amounts to six-month term SOFR plus 3.5% margin per annum. ASAI NV is also a co-borrower of the loan. 25.6 Ninety one (ASAI NV) ASAI NV entered into a USD 10.0 million loan agreement with Ninety one Proprietary Limited in October 2022. The loan is repayable in ten equal instalments and the term of this loan is four years. Interest amounts to three-month term SOFR plus 5.5% per annum. ASAIH is also a co-borrower of the loan. 25.7 responsAbility managed fund (ASAI NV) ASAI NV entered into a USD 5 million loan agreement with responsAbility managed fund and received the loan in March 2023. The loan is repayable in six equal instalments and the term of the loan is three years. Interest amounts to three-month term SOFR plus 5.5% per annum. ASAIH is also a co-borrower of the loan. ASAI NV entered another USD 3 million loan agreement with responsAbility managed fund and received the loan in December 2023. The loan is repayable in six equal instalments and the term of the loan is three years. Interest amounts to three-month term SOFR plus 5.5% per annum. ASAIH is also a co-borrower of the loan. 25.8 DFC (ASAI NV) ASAI NV entered into a USD 15.0 million loan agreement with United States International Development Finance Corporation (\u2018DFC\u2019) in September 2023 of which USD 15.0 million is drawn up to December 2024. The loan is repayable in four equal instalments and the term of this loan is five years. Interest amounts to 6% per annum. ASAIH is also a co-borrower of the loan 25. Debt issued and other borrowed funds (continued) 25.9 Debt issued and borrowed funds linked with covenants The Group has 60 lenders and various covenants were agreed. The main covenants include capital adequacy ratio (CAR), liquidity ratio, cost-to-income ratio, solvency ratio, loan portfolio quality ratio, debt to equity ratio, return on assets (\u2018ROA\u2019), current ratio etc. As at 31 December 2024, 61.6% (2023: 72.5%) of\u202foutstanding debts are linked with covenants. 2024 USD\u2019000 2023 USD\u2019000 Principal outstanding debt issued and borrowed funds 312,679 268,464 Principal outstanding debt issued and borrowed funds linked with\u202fcovenants 192,472 194,739 % of debts linked with covenants 61.6% 72.5% As of 31 December 2024, the Group has USD 28.2 million (2023: USD 23.0 million) of debts with covenant breaches, of which the waiver received within the reporting date amounting to USD 16.9 million (2023: nil). The Group also received waivers of USD 0.7 million (2023: USD 23.0 million) after the balance sheet date. For further information regarding compliance with covenants after the balance sheet date, refer to note\u202f2.1.1.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-341": { "value": "26. Due to customers Clients of the Company\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\u202fbalance. 2024 USD\u2019000 2023 USD\u2019000 Clients\u2019 security deposits 74,470 66,675 Clients\u2019 voluntary savings 15,668 12,398 Interest payable on deposits and savings 33 22 90,171 79,095 Clients can deposit voluntary savings where the subsidiary has a licence to do so. The rate of interest on clients\u2019 security deposits and clients\u2019 voluntary savings amount to 8% in ASA Ghana and 7% in ASA Nigeria. In ASA Myanmar the interest rate on voluntary savings is 10% and for compulsory savings 14%. ASA\u202fRwanda provides 6% interest on voluntary savings", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-342": { "value": "27. Other liabilities Other liabilities are as follows: Notes 2024 USD\u2019000 2023 USD\u2019000 Taxes payable, other than corporate income tax 7,722 5,457 Security deposits 2,552 2,568 Other deposits 604 522 Amount due to employees 2,594 2,016 Accrued expenses 919 866 Accrued audit fees 1,432 1,279 Amounts due to related parties 27.1 77 21 Liability to CMI regarding Escrow Account at Citibank 14.1 \u2013 21,392 Liabilities under off-book BC model (ASA India) 4,943 301 Industrial training fund 21 14 Payable to Temenos 697 554 Social welfare fund 548 377 Other liabilities 27.2 3,830 4,196 25,939 39,563 Security deposits mainly relate to deposits taken from employees as a form of security. Other deposits relate to various smaller deposits in different countries. The Escrow Amount was released to CMI on 5 August 2024 in line with the escrow deed. Liabilities under on-book and off-book BC model includes amounts collected from BC clients but yet not transferred to the BC Partners", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-343": { "value": "28. Provisions 2024 USD\u2019000 2023 USD\u2019000 Provision for off-book BC model portfolio (ASA India) 2,204 1,428 2,204 1,428 This includes ECL provision against the off-book BC portfolio in India. For details on the Group\u2019s ECL policy see note 2.5.1.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-344": { "value": "29. Additional cash flow information 29.1 Changes in operating assets 2024 USD\u2019000 2023 USD\u2019000 Loans and advances to customers (100,793) (66,298) Movement in due from banks 13,113 (6,845) Movement in ROU assets (3,616) (3,335) Other assets excluding income tax advances (1,067) (2,898) (92,363) (79,376) 29.2 Changes in operating liabilities 2024 USD\u2019000 2023 USD\u2019000 Due to customers 19,627 7,732 Other liabilities (14,595) 1,982 Retirement benefit (836) (700) Movement in lease liability 3,616 3,335 Movement in provisions 776 390 8,588 12,739 29.3 Non-cash items 2024 USD\u2019000 2023 USD\u2019000 Depreciation/amortisation on: \u2022 Property and equipment 1,915 1,733 \u2022 Intangible assets 857 10 \u2022 ROU assets 3,710 3,722 Interest expense on lease liability 479 341 Credit loss expense 6,827 5,024 Write-off of portfolio 3,478 12,894 Fair value movement of forward contracts 3,206 3,358 Fair value movement of loans at FVTPL \u2013 2,392 Share-based payments 709 71 Charge against defined benefit plan 2,040 2,680 Foreign exchange result 874 1,968 Loss on net monetary position 5,401 5,789 29,496 39,982", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-345": { "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 outlined in the operational manual which includes setting limits on the amount of risk it is willing to accept for individual counterparties and 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 the 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 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 and specific industries/sectors. However, Pakistan holds 20% of the Group\u2019s credit exposure in 2024 (2023: 18%). Senior management regularly monitors the concentration risk and manages loan distribution if\u202frequired. Maximum exposure to credit risk 2024 USD\u2019000 2023 USD\u2019000 Cash and cash equivalents (excluding cash in hand) 78,906 76,215 Loans and advances to customers 409,977 330,157 Customer security deposit (74,470) (66,675) Off-book portfolio (BC model) 1 343 1,428 Due from banks 29,263 42,097 Other assets 2 8,253 10,176 Maximum credit exposure 452,272 393,398 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 ta 30.4.1 Credit risk (continued) Maximum exposure to credit risk (continued) Geographic distribution of maximum credit exposure as at 31 December 2024. 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\u202fmodel) USD\u2019000 Total USD\u2019000 West Africa 5,283 84,000 (33,341) 2,625 1,008 \u2013 59,575 East Africa 26,146 144,223 (17,404) 16,630 1,835 \u2013 171,430 South Asia 9,928 96,180 (2,165) 5,246 2,026 343 111,558 South East Asia 29,841 85,574 (21,560) 4,762 1,804 \u2013 100,421 Non-operating entities 7,708 \u2013 \u2013 \u2013 1,580 \u2013 9,288 Maximum credit exposure 78,906 409,977 (74,470) 29,263 8,253 343 452,272 Geographic distribution of maximum credit exposure as at 31 December 2023. 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\u202fmodel) USD\u2019000 Total USD\u2019000 West Africa 6,019 71,644 (29,286) 3,700 1,756 \u2013 53,833 East Africa 21,934 103,325 (14,681) 6,991 2,246 \u2013 119,815 South Asia 5,590 80,353 (1,663) 5,252 3,069 1,428 94,029 South East Asia 35,139 74,835 (21,045) 4,762 1,046 \u2013 94,737 Non-operating entities 7,533 \u2013 \u2013 21,392 2,059 \u2013 30,984 Maximum credit exposure 76,215 330,157 (66,675) 42,097 10,176 1,428 393,398 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 2024. Due from banks 1 USD\u2019000 Gross loans and advances to customer 2 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 2,625 86,788 89,413 84,953 326 1,509 East Africa 16,630 151,512 168,142 149,422 393 1,697 South Asia 5,246 99,728 104,974 97,077 314 2,337 South East Asia 4,762 89,621 94,383 83,878 1,692 4,051 Non-operating entities \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Total 29,263 427,649 456,912 415,330 2,725 9,594 ECL provision \u2013 (10,122) (10,122) (2,207) (15) (7,900) Coverage ratio 3 2.4% 2.2% 0.5% 0.6% 82.3% 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. ECL between stage 1 and\u202fstage 2 has been allocated in proportion to OLP. Credit risk from lending as at 31 December 2023. Due from banks 1 USD\u2019000 Gross loans and advances to customer 2 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 3,700 75,263 78,963 72,349 425 2,489 East Africa 6,992 81,229 88,221 80,160 258 811 South Asia 5,252 77,065 82,317 75,649 740 676 South East Asia 4,761 76,155 80,916 72,844 644 2,667 Non-operating entities 21,392 \u2013 21,392 \u2013 \u2013 \u2013 Total 42,097 309,712 351,809 301,002 2,067 6,643 ECL provision \u2013 (6,912) (6,912) (1,540) (12) (5,360) Coverage ratio 3 2.2% 2.0% 0.5% 0.6% 80.7% 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. ECL between stage 1 and\u202fstage 2 has been allocated in proportion to OL", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-346": { "value": "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 MFI level and on a consolidated Group basis. Each of the Group\u2019s MFIs is 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 and treasury manual. The Group is confident it will be able to meet the payment obligations under the aforementioned loans for\u202fvarious 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 for any early repayment. As at 31 December 2024, the Group has USD 79.1 million (2023: USD 76.4 million) of cash at bank and in hand. An amount of USD 28.9 million (2023: USD 27.9 million) is restricted and cannot be readily available. The remaining USD 50.2 million (2023: USD 48.2 million) is unrestricted and for operational needs. 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. The table below shows undiscounted cash flow analysis of liabilities according to when they are expected to be recovered or to be settled. Liabilities FY 2024 (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 12,579 1 45,193 99,006 156,778 164,072 \u2013 164,072 \u2013 320,850 Due to customers 17,941 32,553 39,643 90,137 34 \u2013 34 \u2013 90,171 Lease liability \u2013 19 411 430 3,394 101 3,495 \u2013 3,925 Derivative liabilities \u2013 473 2,921 3,394 (142) \u2013 (142) \u2013 3,252 Other liabilities 4,225 5,310 8,899 18,434 2460 - 2,460 5,045 25,939 Provisions \u2013 \u2013 2,204 2,204 \u2013 \u2013 \u2013 \u2013 2,204 34,745 83,548 153,084 271,377 169,818 101 169,919 5,045 446,341 Liabilities FY 2023 (USD\u2019000) Debt issued and other borrowed funds 24,680 2 44,250 89,156 158,086 115,325 \u2013 115,325 \u2013 273,411 Due to customers 33,045 20,576 25,466 79,087 8 \u2013 8 \u2013 79,095 Lease liability \u2013 98 554 652 2,611 9 2,620 \u2013 3,272 Derivative liabilities \u2013 29 40 69 9 \u2013 9 \u2013 78 Other liabilities 2,633 6,307 6,644 15,584 302 144 446 23,533 39,563 Provisions \u2013 \u2013 1,428 1,428 \u2013 \u2013 \u2013 \u2013 1,428 60,358 71,260 123,288 254,906 118,255 153 118,408 23,533 396,847 1 This includes loans amounting to USD 11.3 million on which waivers had not been received at the balance sheet date. Subsequently waivers for breached loans amounting to USD 0.7 million have been received. 2 This includes loans amounting to USD 23.0 million on which waivers had not been received at the balance sheet date. Subsequently waivers for all breached loans amounting to USD 23.0 million have been received 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 be settled. Assets FY 2024 (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 50,245 \u2013 28,900 79,145 \u2013 \u2013 \u2013 \u2013 79,145 Loans and advances to customers 10,141 196,211 203,417 409,769 208 \u2013 208 \u2013 409,977 Due from banks \u2013 2,156 12,755 14,911 14,352 \u2013 14,352 \u2013 29,263 Equity investments at FVOCI \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 315 315 Derivative assets \u2013 258 \u2013 258 \u2013 \u2013 \u2013 \u2013 258 Other assets \u2013 3,637 13,383 17,020 1,766 \u2013 1,766 \u2013 18,786 60,386 202,262 258,455 521,103 16,326 \u2013 16,326 315 537,744 Assets FY 2023 (USD\u2019000) Cash at bank and in hand 46,819 1,733 27,877 76,429 \u2013 \u2013 \u2013 \u2013 76,429 Loans and advances to customers 10,698 189,612 129,455 329,765 392 \u2013 392 \u2013 330,157 Due from banks \u2013 3,859 5,960 9,819 10,886 \u2013 10,886 21,392 42,097 Equity investments at FVOCI \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 273 273 Derivative assets \u2013 105 2,345 2,450 \u2013 \u2013 \u2013 \u2013 2,450 Other assets \u2013 2,784 9,117 11,901 1,589 \u2013 1,589 \u2013 13,490 57,517 198,093 174,754 430,364 12,867 \u2013 12,867 21,665 464,896 30.4.2 Liquidity risk (continued) Changes in liabilities arising from financing activities FY 2024 1 January 2024 USD\u2019000 Cash flows USD\u2019000 Non-cash movement USD\u2019000 Foreign exchange movement USD\u2019000 31 December 2024 USD\u2019000 Debt issued and borrowed\u202ffunds 273,411 41,783 \u2013 5,656 320,850 Lease liabilities 3,272 (3,916) 4,095 474 3,925 Total liabilities from financing activities 276,683 37,867 4,095 6,130 324,775 FY 2023 1 January 2023 USD\u2019000 Cash flows USD\u2019000 Non-cash movement USD\u2019000 Foreign exchange movement USD\u2019000 31 December 2023 USD\u2019000 Debt issued and borrowed\u202ffunds 261,301 31,251 \u2013 (19,141) 273,411 Lease liabilities 3,091 (3,690) 3,676 195 3,272 Total liabilities from financing activities 264,392 27,561 3,676 (18,946) 276,683", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-347": { "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\u202fIDFC. As of 31 December 2024, the risk of the Group on such BC portfolio stands at USD 0.3 million (2023: USD 0.6 million). To improve robustness of the Temenos Implementation the Group has signed agreement with Validata Holdings Ltd on 17 April 2024 to provide Managed Regression Testing Services. Agreement is for five years starting in 2024 with total commitment of USD 330K. On 27 June 2024 the Group signed an amendment to the Master Agreement with System Ltd. Services included in the amendment are development of Reporting tools, Transact Managed Application Services and Implementation support for Temenos Transact and Digital Financial Services App in four additional countries. Total cost of implementation of services and development of a reporting tool is USD 2.4 million of which USD 264K had been paid by December 2024. The committed amount for Application Services is USD 1 million for three years. In addition, ASA Savings & Loans Ltd signed four change requests during 2024 with System Ltd with a total value of USD 667K of which USD 261K has been paid in 2024. On 22 October 2024 the Group agreed a change request with CSHARK Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 (Ltd.) to develop, roll-out and support the digital financial services application to our clients in 2025. The total value of the change request is EUR 1 million. As part of setup of the ASA private cloud in Ghana, ASA Savings & Loans Ltd signed an agreement with Enterprise Computing Limited on 13 December 2024. The total value is USD 2.2 million. There are no other contingent liabilities at the balance sheet date except for the pending litigation claims disclosed in note 34", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-348": { "value": "32. Related party disclosures 32.1 Key management personnel The Dhaka office is managed by a team of experienced experts who have many years of expertise in managing and supporting MFIs across Asia and Africa. In addition to supervising the performance of the Group\u2019s local MFIs, 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\u202fpayroll of ASAI NV. The Amsterdam office comprises key management personnel who provide 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 who are deployed in the countries are part of key management personnel. They are paid by their respective entities. The Group CEO (based in Amsterdam) is a member of the Board and paid by ASA International Group plc. Remuneration of Directors In 2024, the Directors of the Group received total compensation of USD 1.4 million (2023: USD 1.1 million). Total remuneration to key management personnel of the Group 2024 USD\u2019000 2023 USD\u2019000 Short-term employee benefits 2,002 1,890 2,002 1,890 Total remuneration takes the form of short-term employee benefits for the Group. In 2024, total remuneration paid to key management personnel of the Group amounted to USD 2.0 million (2023: USD 1.9 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 391K (2023: USD 414K). Long-Term Incentive Plan Please refer to note 8.4 for details of the LTIP 32. Related party disclosures (continued) 32.2 Subsidiaries Country of Incorporation 2024 ownership 2023 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 Philippines N/A 1 N/A 1 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% 99.99% 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 PPFC 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% 2 100% 2 ASA Uganda Uganda 99.99% 99.99% AMSL Bangladesh 95% 95% ASAI I&M Netherlands 100% 100% ASA Dwaso Ghana 100% 100% 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 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 2024 and 2023 and the balances per the end of the years 2024 and 2023 with related parties can be observed in notes below. Name of related party Relationship CMI Major shareholder (29.2%) 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 Subsidiary of CMI CMIMC Holding company of founders CMI ASAIG plc EBT Trust to hold LTIP shares CMIC Investment manager of CMI CMII Subsidiary of CMI ASA Social Services Service provider to the parent CIMS BV Service provider to the paren 32. Related party disclosures (continued) 32.4 Other related parties (continued) Name of related party 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 2024 \u2013 \u2013 58 1 31 December 2023 \u2013 \u2013 \u2013 21,392 CMIC 31 December 2024 \u2013 \u2013 \u2013 6 31 December 2023 \u2013 \u2013 \u2013 \u2013 Sequoia 31 December 2024 121 14 65 4 31 December 2023 165 25 41 6 MBA Philippines 31 December 2024 1,695 \u2013 709 66 31 December 2023 1,104 \u2013 61 15 IDFC 31 December 2024 3,120 \u2013 38 146 31 December 2023 2,160 \u2013 4,740 1,257 Catalyst Continuity 31 December 2024 \u2013 \u2013 18 \u2013 31 December 2023 \u2013 \u2013 \u2013 \u2013 CIMS BV 31 December 2024 6 \u2013 27 \u2013 31 December 2023 \u2013 \u2013 22 \u2013 Continuity EBT 31 December 2024 \u2013 \u2013 9 \u2013 31 December 2023 \u2013 \u2013 \u2013 \u2013 ASAIG plc EBT 31 December 2024 \u2013 \u2013 972 \u2013 31 December 2023 \u2013 \u2013 686 \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\u202fASA India, having its principal place of business in India, amounts to 9.98%. ASA India did not pay any\u202fdividend in 2024 and 2023. The NCI in Lak Jaya, having its principal place of business in Sri Lanka, amounts to 2.86%. Lak Jaya did not declare any dividend in 2024 and 2023. The summarised financial information of Lak Jaya and ASA India as at 31 December 2024 and 2023 is as follows: 31 December 2024 31 December 2023 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Current assets 7,573 6,388 6,556 13,096 Non-current assets 120 197 131 295 Current liabilities 6,826 25,782 5,065 26,143 Non-current liabilities 417 767 293 888 Net operating Income 1,165 506 2,090 4,554 Net loss (882) (6,920) (40) (4,489) Non-controlling interest 13 (1,994) 38 (1,362) The following table summarises financial information for each subsidiary that has material NCI 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 intercompany eliminations: 31 December 2024 31 December 2023 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% 32. Related party disclosures (continued) 32.6 Non-controlling interest (continued) 31 December 2024 31 December 2023 Lak Jaya USD\u2019000 ASA India USD\u2019000 Lak Jaya USD\u2019000 ASA India USD\u2019000 Summarised statement of financial position: Net assets 450 (19,964) 1,329 (13,640) Net assets attributable to NCI 13 (1,994) 38 (1,362) Summarised statement of profit or loss and other comprehensive income: Net operating income 1,165 506 2,090 4,554 Net loss after tax (882) (6,920) (40) (4,489) Loss allocated to NCI (25) (691) (1) (448) Summarised statement of cash flow: Cash flow from operating activities (4,819) 4,791 4,520 12,710 Cash flow from investing activities 4,345 (27) (4,406) 17 Cash flow from financing activities 571 (4,023) (75) (7,181) Net cash flow attributable to NCI 3 74 1 554 With 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 shares", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-349": { "value": "33. Subsequent events disclosure Recently, the State Bank of Pakistan has notified all Microfinance Banks including ASA Pakistan to prepare and submit a plan for the conversion from conventional banking to Islamic banking. ASA Pakistan is preparing the plan. On 16 January 2025, ASA India informed the Reserve Bank of India of its intention to surrender its microfinance licence. This decision to surrender the microfinance licence aligns with the broader intention of ASA International to ultimately divest ASA India. On 06 March 2025, the Group executed a USD 15 million loan facility agreement with FMO, with a maturity date of March 2030. The loan carries an annual interest rate of SOFR plus a margin of 3.5%. Myanmar was struck by a 7.7 magnitude earthquake on 28 March 2025 which affected six regions and states and led to significant casualties. Aftershocks may also persist for the next two to three months and\u202fthe country as a whole continues to experience issues relating to water supply, electricity and communication services. The direct impact of the earthquake on ASA Myanmar was limited from a client and employee perspective as well as from an office and branch infrastructure standpoint. ASA Myanmar is\u202fcurrently not facing any loan collection or portfolio quality issues as there are no ASA branches in the affected areas but this situation will continue to be closely monitored. All of the subsequent events are non-adjusting.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-350": { "value": "34.1 Contingent liabilities ASA Nigeria ASA Nigeria is in breach of a regulatory limit of PAR 30 ratio at the balance sheet date. PAR 30 stood at 6.2%, where the regulatory limit is 5%. 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 unlikely", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-351": { "value": "34.2 Uncertain tax positions The evaluation of uncertain tax positions involves an interpretation of local tax laws which could be subject to challenge by a tax authority, and an assessment of whether the tax authorities will accept the position taken. The Group does not currently consider that assumptions or judgements made in assessing tax liabilities have a significant risk of resulting in a material adjustment within the next financial year. The accrual of interest and penalty amounts in respect of uncertain income tax positions is recognised as an expense within profit before tax. ASA India A demand notice of INR 12.6 million (USD 0.15 million) was raised by the income tax authorities for the assessment years (\u2018AY\u2019) 2012-2013 by disallowing of certain expenditures such as the misappropriation of funds and gratuity. This case is pending before the Commissioner of Taxes (Appeals). In addition, another demand notice was been raised by the income tax authorities for INR 79 million (USD 0.94 million) for the AY 2012-2013 in December 2019 which has been challenged before the relevant assessing officer. ASA India has also applied for a stay order of the demand. In November 2022, the revenue authority adjusted INR 117 million (USD 1.4 million) against a tax refund for AY 2013-2014 to 2022-2023 for the above demands. ASA India has submitted a writ petition against that adjustment. ASA India has taken a 50% provision amounting to INR 46 million (USD 0.56 million) against the demands in 2022. Since ASAI management is in the process of selling its shares in ASA India, for\u202fa true reflection in the financial statements, management decided to also provide for the remaining 50% of such demands. Lak Jaya A demand was raised by the Department of Inland Revenue (\u2018IRD\u2019) for 2016-2017 and 2017-2018 A demand notice was raised by the Department of Inland Revenue (\u2018IRD\u2019) for 2016-2017 and 2017-2018 amounting to LKR 59 million (USD 0.18 million) and LKR 74 million (USD 0.23 million) respectively, by disallowing certain expenses. The Company has filed an appeal and submitted the necessary documentation. The matter is pending to the Commissioner of IRD for a long period. The entity had several discussions with IRD staff and they did not accept our arguments. As result, the entity management decided to settle these cases. The entity already requested for the process of settlements to IRD. Considering the situation, the entity had taken a provision of LKR 28 million (USD 0.09 million) in previous year and the remaining amount of LKR 108 million (USD 0.33 million) in the current year. ASA Uganda A demand notice of USD 0.16 million was raised by the Uganda Revenue Authority (\u2018URA\u2019) regarding applicability of withholding tax on dividend payments to ASAI NV. The Company is in the process of appeal against this demand. In the mean time we have taken several steps to convince to URA, but they are very firm to their position. The group has taken a provision of USD 0.26 million for the past dividend payments as withholding tax payable and a liability of USD 0.27 million for withholding tax on future dividend distributions in the deferred tax liability as on December 2024. ASA Tanzania The Tanzania Revenue Authority (\u2018TRA\u2019) claimed a tax demand of USD 2.5 million regarding applicability of excise duty on loan processing fees, VAT on intercompany transactions, withholding tax on stock dividend and tax on deferred income for the years 2021 and 2022. The Company appealed against the TRA. The entity has taken the full provision splitting the amount in current tax liability and other tax liability. Another regular tax audit has been conducted by TRA in 2024 covering the year 2023, where the TRA claimed approx. USD 1.0 million, mainly for excise duty. The company made an objection against the claim and has taken a full provision as other taxes payable in the year 2024. TRA has another claim against transfer pricing charges during the year 2024 covering the FY year 2021 and 2022 amounting to USD 0.5 million. The entity is in the process of appeal. The entity has taken a full provision splitting the amount in current tax liability and other tax liability. ASA Rwanda The Rwandan Central Bank (\u2018BNR\u2019) conducted an audit on transfer pricing transactions covering the period from 1 January 2020 to 30 September 2022. ASA Rwanda sent a claim letter to BNR for reconsidering their recommendations on TP issues. However, BNR restricted the company to pay and recognize any kind of management fees. The entity is planning to appeal against this order. Since this is not a tax case, ASAI management did not take any provision. We continue to monitor the appeal process and if a tax liability would be required in the future", "dimensions": { "concept": "ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-352": { "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 has a listing on the main market of the London Stock Exchange since 13 July 2018. The Group is not subject to externally imposed capital requirements and has no restrictions on the issue and repurchase of ordinary shares. Many of the Group\u2019s operating subsidiaries are regulated and subject to minimum regulatory capital requirements. As of 31 December 2024, the Group and its subsidiaries were in full compliance with minimum regulatory capital requirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-353": { "value": "36 Financial instruments The carrying value of the Group\u2019s financial assets and liabilities as of 31 December 2024 are the best approximation of the fair value. \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 short term and small ticket loans (six to 12 months) and, therefore, the carrying value of these loans are the best approximate of their fair value. \u2022 Regarding the Debt issued and other borrowed funds, 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 because the EIR of funding is mostly equal to the market interest rate", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-354": { "value": "37. Hedge accounting Forward contracts The Group applies hedge accounting to USD and EUR loans provided to subsidiaries reporting in foreign currencies and the related forward contracts. The foreign currency risk exposure of the USD and EUR 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. Senior 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 for every forward contract 37. Hedge accounting (continued) Swaps As at 31 December 2024, the Group has ten cross-currency interest rate swap agreements in place. Please refer to note 19.2 for details. 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; and \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 2024 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 2024 is provided below: As at 31 December 2024 ASA Pakistan USD\u2019000 ASA Sierra Leone USD\u2019000 ASA Kenya USD\u2019000 ASAI NV USD\u2019000 ASA Zambia USD\u2019000 Total USD\u2019000 Fair value of derivative assets \u2013 258 \u2013 \u2013 \u2013 258 Fair value of derivative liabilities 1,625 127 1,410 30 59 3,251 Notional amount hedged foreign currency loans 22,019 2,977 16,053 965 1,250 43,264 Period in which the cash flows are\u202fexpected to occur: cash flows in 2025 22,019 905 7,209 \u2013 750 30,883 cash flows in 2026 \u2013 \u2013 \u2013 965 \u2013 965 cash flows in 2027 \u2013 \u2013 2,507 \u2013 \u2013 2,507 Total cash flows 22,019 905 9,716 965 750 34,355 Expected period to enter into the determination of profit or loss: amortisation of forward points\u202fin\u202f2025 936 248 371 41 128 1,724 amortisation of forward points\u202fin\u202f2026 \u2013 \u2013 \u2013 18 \u2013 18 amortisation of forward points\u202fin\u202f2027 \u2013 \u2013 65 \u2013 \u2013 65 Total amortisation of forward points 936 248 436 59 128 1,807 Amounts recognised in OCI during the period: for amortisation of forward points/currency basis spread 2,326 228 506 41 114 3,215 for adjustment of net interest on\u202fswap \u2013 47 938 \u2013 \u2013 985 for changes in fair value of the\u202fforward contracts/ swaps (3,576) (421) (4,604) (21) (90) (8,712) for recycling of FX result of foreign currency loans 67 20 2,368 (28) (75) 2,352 Total amounts recognised in\u202fOCI\u202fduring the period (1,183) (126) (792) (8) (51) (2,160) 37. Hedge accounting (continued) Swaps (continued) As at 31 December 2023 ASA Pakistan USD\u2019000 ASA Sierra Leone USD\u2019000 ASA Myanmar USD\u2019000 ASA Kenya USD\u2019000 ASAI NV USD\u2019000 ASA Zambia USD\u2019000 Total USD\u2019000 Fair value of derivative assets \u2013 959 \u2013 1,320 \u2013 171 2,450 Fair value of derivative liabilities 69 \u2013 \u2013 \u2013 9 \u2013 78 Notional amount hedged foreign currency loans 17,646 2,925 \u2013 11,653 993 1,026 34,243 Period in which the cash flows are expected to occur: cash flows in 2024 17,646 2,105 \u2013 4,992 \u2013 1,026 25,769 cash flows in 2025 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 cash flows in 2026 \u2013 \u2013 \u2013 3,743 993 \u2013 4,736 Total cash flows 17,646 2,105 \u2013 8,735 993 1,026 30,505 Expected period to enter into the determination of profit or loss: amortisation of forward points in 2024 724 107 \u2013 302 41 40 1,214 amortisation of forward points in 2025 \u2013 \u2013 \u2013 \u2013 41 \u2013 41 amortisation of forward points in 2026 \u2013 \u2013 \u2013 21 18 \u2013 39 Total amortisation of forward\u202fpoints 724 107 \u2013 323 100 40 1,294 Amounts recognised in OCI during the period: for amortisation of forward points/currency basis spread 2,139 155 7 320 15 117 2,753 for adjustment of net interest on swap \u2013 (11) \u2013 285 \u2013 16 290 for changes in fair value of the forward contracts/ swaps 3,596 343 (42) 1,356 (9) 29 5,273 for recycling of FX result of\u202fforeign currency loans (7,671) (428) \u2013 (1,648) (20) (218) (9,985) Total amounts recognised in\u202fOCI during the period (1,936) 59 (35) 313 (14) (56) (1,669) As at 31 December 2024 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 (1,724) \u2013 (1,724) Cross-currency interest rate swaps (436) \u2013 (436) (2,160) \u2013 (2,160) As at 31 December 2023 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 (1,735) \u2013 (1,735) Cross-currency interest rate swaps 66 \u2013 66 (1,669) \u2013 (1,669", "dimensions": { "concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-355": { "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\u202fyear. There are no share options which will have a dilutive effect on EPS. Therefore, the Company does not have\u202fdilutive 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: 2024 USD\u2019000 2023 USD\u2019000 Net profit attributable to ordinary equity holders of the parent 29,249 9,206 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 0.29 0.09 Diluted earnings per share 0.29 0.09 The Company has applied the number of shares issued by ASA International Group plc as at 31 December 2024 and 31 December 2023. There have been no transactions involving ordinary shares or\u202fpotential ordinary shares between the reporting date and the date of the completion of financial statements which would require the restatement of EPS. An interim dividend of USD 3.0 million was declared for the year 2024 (2023: nil). The following table shows the dividend per share: 2024 USD\u2019000 2023 USD\u2019000 Dividend per share 0.03 N/A", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800NSIUMXPDHUEO94", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-356": { "value": "
Notes
2024
USD\u2019000
2023
USD\u2019000
Interest and similar income 3 \u2013
Dividend income 8,083 4,670
Net revenue 8,086 4,670
Personnel expenses 40 (1,710) (1,212)
Professional fees (2,387) (2,446)
Administrative expenses (1,219) (1,144)
Exchange rate differences (45) (45)
Total operating expenses (5,361) (4,847)
Profit/(loss) before tax 2,725 (177)
Profit/(loss) and total comprehensive profit/(loss)
for the period, net of tax 2,725 (177)
The notes 40 to 47 form an integral part of these financial statements.
Notes
2024
USD\u2019000
2023
USD\u2019000
Assets
Cash at bank and in hand 337 359
Due from banks 14.1 \u2013 21,392
Investment in subsidiaries 41 120,684 120,684
Other assets 42 1,285 898
Total assets 122,306 143,333
Equity and liabilities
Equity
Issued capital 43 1,310 1,310
Retained earnings 44 119,234 119,461
Other reserves 780 71
Total equity attributable to equity holders of the parent 121,324 120,842
Liabilities
Other liabilities 45 982 22,491
Total liabilities 982 22,491
Total equity and liabilities 122,306 143,333
Approved by the Board of Directors on 23 April 2025
Signed on behalf of the Board
Rob Keijsers Tanwir Rahman
CEO CFO
The notes 40 to 47 form an integral part of these financial statements.
Issued capital
USD\u2019000
Retained
earnings
USD\u2019000
Other reserves
USD\u2019000
Total
USD\u2019000
At 1 January 2023 1,310 119,638 \u2013 120,948
Loss for the period \u2013 (177) \u2013 (177)
Total comprehensive loss for the period 1,310 119,461 \u2013 120,771
Share-based payments \u2013 \u2013 71 71
At 31 December 2023 1,310 119,461 71 120,842
At 1 January 2024 1,310 119,461 71 120,842
Profit for the period \u2013 2,725 \u2013 2,725
Total comprehensive loss for the period 1,310 122,186 71 123,567
Share-based payments \u2013 \u2013 709 709
Dividend \u2013 (2,952) \u2013 (2,952)
At 31 December 2024 1,310 119,234 780 121,324
The notes 40 to 47 form an integral part of these financial statements.
Notes
2024
USD\u2019000
2023
USD\u2019000
Operating activities
Profit/(loss) before tax 2,725 (177)
Adjustment for movement in:
Operating assets 46 21,005 (1,373)
Operating liabilities 46 (21,509) 1,060
Non-cash items 46 709 71
Net cash flows used in operating activities 2,930 (419)
Financing activities
Dividend paid (2,952) \u2013
Net cash flows used in financing activities (2,952) \u2013
Net increase in cash and cash equivalents (22) (419)
Cash and cash equivalents at the beginning of the period 359 778
Cash and cash equivalents as at 31 December 337 359
The notes 40 to 47 form an integral part of these financial statements.
Separate financial statements
The accounting policies applied in the statutory financial statements are similar to those used in the
consolidated financial statements except for investments in subsidiaries. Investments in subsidiaries
are\u202faccounted in the separate financial statements, using the cost method.
At each reporting date it is determined whether there is objective evidence that the investment in the
subsidiaries is impaired. If there is such evidence, a calculation will be made for the impairment amount
as\u202fthe difference between the recoverable amount of the subsidiaries and its carrying value.
40. Total other operating expenses
Total operating expenses include the following items:
2024
USD\u2019000
2023
USD\u2019000
Personnel expenses (1,710) (1,212)
Professional fees (2,387) (2,446)
Administrative expenses (1,219) (1,144)
(5,316) (4,802)
41. Investments in subsidiaries
2024
USD\u2019000
2023
USD\u2019000
Investments in subsidiaries
ASA International Holding 75,195 75,195
ASA International NV 45,489 45,489
120,684 120,684
Name of company Country Nature of business
2024
ownership
2023
ownership
ASA International Holding Mauritius MFI Holding Company 100% 100%
ASA International NV Netherlands MFI Holding Company 100% 100%
42. Other assets
The other assets comprised the following:
2024
USD\u2019000
2023
USD\u2019000
Other receivables 1,208 863
Advances and prepayments 77 35
1,285 898
43. Issued capital
100 million ordinary shares of GBP 0.01 each. No movement occurred during 2024 and 2023.
44. Retained earnings
Total retained earnings are calculated as follows:
2024
USD\u2019000
2023
USD\u2019000
Balance at the beginning of the period 119,461 119,638
Dividend (2,952) \u2013
Result for the period 2,725 (177)
Balance at the end of the period 119,234 119,461
Profit for the period
Attributable to equity holders of the parent 2,725 (177)
45. Other liabilities
Notes
2024
USD\u2019000
2023
USD\u2019000
Short-term liabilities
Accrued audit fees 717 628
Accrued cost 265 113
Other intercompany payables \u2013 358
982 1,099
Long-term liabilities
Escrow liability to CMI 14.1 \u2013 21,392
982 22,491
46. Additional cash flow information
2024
USD\u2019000
2023
USD\u2019000
Changes in operating assets
Due from banks 21,392 (700)
Other assets (387) (673)
21,005 (1,373)
Changes in operating liabilities
Other liabilities (21,509) 1,060
(21,509) 1,060
Changes in non-cash items
Share-based payments 709 71
709 71
47. Maturity analysis of assets and liabilities
The table below shows an analysis of assets and liabilities according to when they are expected to be
recovered or settled.
As at 31 December 2024
Within
12 months
USD\u2019000
After
12 months
USD\u2019000
Total
USD\u2019000
Assets
Cash at bank and in hand 337 \u2013 337
Due from banks \u2013 \u2013 \u2013
Investment in subsidiaries \u2013 120,684 120,684
Other assets 1,285 \u2013 1,285
1,622 120,684 122,306
Liabilities
Other liabilities 982 \u2013 982
Net 640 120,684 121,324
As at 31 December 2023
Within
12 months
USD\u2019000
After
12 months
USD\u2019000
Total
USD\u2019000
Assets
Cash at bank and in hand 359 \u2013 359
Due from banks \u2013 21,392 21,392
Investment in subsidiaries \u2013 120,684 120,684
Other assets 898 \u2013 898
1,257 142,076 143,333
Liabilities
Other liabilities 1,099 21,392 22,491
Net 158 120,684 120,842
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