Notes And Other Explanatory Information [Abstract]
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2023-01-01 to 2023-12-31 |
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| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
Critical accounting judgements, estimates and assumptions
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| Disclosure of accrued expenses and other liabilities [text block] |
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| Disclosure of auditors' remuneration [text block] |
Fees payable to the Company’s Auditor during the year/period were:
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| Disclosure of authorisation of financial statements [text block] |
The Financial Statements on pages 83 to 108 were approved by the Board of Directors and authorised for issue on 1
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| Disclosure of basis of preparation of financial statements [text block] |
2. Basis of preparation
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| Disclosure of cash and cash equivalents [text block] |
11. Cash and cash equivalents
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| Disclosure of commitments and contingent liabilities [text block] |
21. Guarantees, contingent liabilities and other commitments
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| Disclosure of credit risk [text block] |
(iv) Credit risk
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| Disclosure of deferred taxes [text block] |
The Company has an unrecognised deferred tax asset of $2.2 million (2022: US$0.8 million) based on the excess unutilised operating expenses
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| Disclosure of dividends [text block] |
7. Dividends
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| Disclosure of earnings per share [text block] |
8. Earnings per ordinary share
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| Disclosure of events after reporting period [text block] |
22
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| Disclosure of fair value measurement [text block] |
IFRS 13 requires the Company to classify its investments in a fair value hierarchy that reflects the significance of the inputs used in making the
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| Disclosure of fair value of financial instruments [text block] |
Reconciliation of Level 3 fair value measurement of financial assets and liabilities
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| Disclosure of finance income (cost) [text block] |
5. Investment income, net foreign exchange gains and net finance income
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| Disclosure of financial instruments [text block] |
17. Financial instruments by category
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| Disclosure of financial instruments at fair value through profit or loss [text block] |
9. Investments at fair value through profit or loss
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| Disclosure of financial risk management [text block] |
18. Financial risk management
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| Disclosure of general and administrative expense [text block] |
4. Administration and professional fees
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| Disclosure of general information about financial statements [text block] |
1. General information
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| Disclosure of going concern [text block] |
Going concern
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| Disclosure of income tax [text block] |
6. Taxation
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| Disclosure of interest income [text block] |
Investment income relates to interest receivable in respect of the investment portfolio held by the Company.
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| Disclosure of issued capital [text block] |
14. Share capital
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| Disclosure of liquidity risk [text block] |
(v) Liquidity risk
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| Disclosure of material accounting policy information [text block] |
3. Significant accounting policies
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| Disclosure of net asset value attributable to unit-holders [text block] |
16. Net asset value per ordinary share
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| Disclosure of objectives, policies and processes for managing capital [text block] |
Capital risk management
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| Disclosure of prepayments and other assets [text block] |
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| Disclosure of provisions [text block] |
13. Provisions
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| Disclosure of related party [text block] |
19. Related party transactions
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| Disclosure of reserves within equity [text block] |
15. Special distributable reserve
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| Disclosure of subsidiaries [text block] |
20. Subsidiaries, joint ventures and associates
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| Disclosure of trade and other payables [text block] |
12. Trade and other payables
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| Disclosure of trade and other receivables [text block] |
10. Trade and other receivables
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