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
|
|
|