Annual report pursuant to Section 13 and 15(d)

Assets Held for Sale (Tables)

v3.22.4
Assets Held for Sale (Tables)
 12 Months Ended
Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]  
Summary of Disposal Groups, Including Discontinued Operations Further, the following presents the major classes of assets and liabilities for the IPA Business reporting unit held for sale as of December 31, 2022:
As of December 31, 2022
$‘000
Cash and cash equivalents 60,745 
Prepayments and contract assets 396 
Right of use assets - Non-current 1,319 
Trade and other receivables 9,529 
Property, plant and equipment 221 
Goodwill 32,444 
Other intangible assets 14,960 
Assets held for sale 119,614 
Trade and other payables 8,493 
Accruals and other liabilities 3,479 
Claims payable 41,650 
Lease liabilities - Non-current 1,374 
Premium Deficiency Reserve - Current 14,736 
Liabilities held for sale 69,732 
As of December 31, 2022
$‘000
Cash and cash equivalents 255 
Trade and other receivables 2,823 
Prepayments and contract assets 1,819 
Right of use assets - Non-current 1,514 
Property, plant and equipment 8,516 
Other intangible assets 5,082 
Valuation allowance for Higi's impaired assets held for sale (14,348)
Assets held for sale 5,661 
Trade and other payables 220 
Accruals and other liabilities 2,485 
Contract Liabilities - current 731 
Lease liabilities - Non-current 1,549 
Liabilities held for sale 4,985 
Effect of disposal:
For the Year Ended December 31, 2021
$‘000
Cash and cash equivalents (57)
Prepayments and contract assets (1,322)
Property, plant and equipment (922)
Right-of-use assets (797)
Trade and other receivables (619)
Accruals and other liabilities 658 
Lease liabilities 837 
Borrowings 3,075 
Trade and other payables 588 
Net assets and liabilities derecognized
 1,441 
Consideration received
 2,344 
Working capital adjustment 132 
Gain on disposal
 3,917