NOTES TO FINANCIAL STATEMENTS 31 December 2025 4 FINANCIAL INSTRUMENTS, FINANCIAL RISKS AND CAPITAL MANAGEMENT (cont’d) The table below detail the credit quality of the Group’s and the Company’s financial assets and other items, as well as maximum exposure to credit risk by credit risk rating grades: Note Internal credit rating 12-month or lifetime ECL Gross carrying amount Loss allowance Net carrying amount US$ US$ US$ Group 2025 Trade receivables 8 Performing Lifetime ECL 19,874,811 - 19,874,811 Other receivables 8 Performing 12-month ECL 30,252,813 - 30,252,813 Other receivables 8 In default Lifetime ECL 13,135 (13,135) - Deposits 9 Performing 12-month ECL 39,369,287 - 39,369,287 (13,135) 2024 Trade receivables 8 Performing Lifetime ECL 23,197,175 - 23,197,175 Trade receivables 8 In default Lifetime ECL 894,995 (894,995) - Other receivables 8 Performing 12-month ECL 11,485,222 - 11,485,222 Other receivables 8 In default Lifetime ECL 110,827 (110,827) - Deposits 9 Performing 12-month ECL 30,003,313 - 30,003,313 (1,005,822) Company 2025 Other receivable – third party 8 Performing 12-month ECL 31,691 - 31,691 Amount receivable from subsidiaries 8 Performing 12-month ECL 109,224,142 - 109,224,142 Deposits 9 Performing 12-month ECL 13,292 - 13,292 - 2024 Other receivable – third party 8 Performing 12-month ECL 78,735 - 78,735 Amount receivable from subsidiaries 8 Performing 12-month ECL 35,701,196 - 35,701,196 Deposits 9 Performing 12-month ECL 840 - 840 - 80
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