Genius Group Limited Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY (Details)

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2025 IDR (Rp)	Dec. 31, 2025 GBP (£)	Dec. 31, 2025 ZAR (R)	Dec. 31, 2025 NZD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2024 GBP (£)	Dec. 31, 2024 ZAR (R)	Dec. 31, 2024 NZD ($)
IfrsStatementLineItems [Line Items]
Digital Assets	$ 1,593,735	$ 59,081	Rp 444,160	£ 556,411	R 868,974	$ 23,614	$ 2,547,749	$ 1,758	£ 542,312	R 157,682	$ 18,670
Financial assets at amortised cost, category [member] \| Cash and restricted cash [member]
IfrsStatementLineItems [Line Items]
Digital Assets	1,396,266						1,381,666
Financial assets at amortised cost, category [member] \| Digital assets [member]
IfrsStatementLineItems [Line Items]
Digital Assets	14,901,322						30,441,133
Level 1 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Cash and restricted cash [member]
IfrsStatementLineItems [Line Items]
Digital Assets
Level 1 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Digital assets [member]
IfrsStatementLineItems [Line Items]
Digital Assets	14,901,322						30,441,133
Level 2 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Cash and restricted cash [member]
IfrsStatementLineItems [Line Items]
Digital Assets
Level 2 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Digital assets [member]
IfrsStatementLineItems [Line Items]
Digital Assets
Level 3 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Cash and restricted cash [member]
IfrsStatementLineItems [Line Items]
Digital Assets	1,396,266						1,381,666
Level 3 of fair value hierarchy [member] \| Financial assets at amortised cost, category [member] \| Digital assets [member]
IfrsStatementLineItems [Line Items]
Digital Assets

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References + Details