| Summary of Intangible Assets |
|
|
|
IT
platform
|
|
|
Development
costs
|
|
|
Total
|
|
|
|
|
US$
|
|
|
US$
|
|
|
US$
|
|
|
Cost
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 28, 2019
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
Additions
|
|
|
—
|
|
|
|
300,149
|
|
|
|
300,149
|
|
|
Reclassification to IT platform
|
|
|
300,149
|
|
|
|
(300,149
|
)
|
|
|
—
|
|
|
As of February 29, 2020
|
|
|
300,149
|
|
|
|
—
|
|
|
|
300,149
|
|
|
Additions
|
|
|
9,457,562
|
|
|
|
204,448
|
|
|
|
9,662,010
|
|
|
Reclassification to IT platform
|
|
|
186,317
|
|
|
|
(186,317
|
)
|
|
|
—
|
|
|
As of February 28, 2021
|
|
|
9,944,028
|
|
|
|
18,131
|
|
|
|
9,962,159
|
|
|
Accumulated amortisation and impairment loss
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 28, 2019
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
Amortisation for the year
|
|
|
(9,172
|
)
|
|
|
—
|
|
|
|
(9,172
|
)
|
|
As of February 29, 2020
|
|
|
(9,172
|
)
|
|
|
—
|
|
|
|
(9,172
|
)
|
|
Amortisation for the year
|
|
|
(141,644
|
)
|
|
|
—
|
|
|
|
(141,644
|
)
|
|
Impairment loss
|
|
|
(1,907,503
|
)
|
|
|
|
|
|
|
(1,907,503
|
)
|
|
As of February 28, 2021
|
|
|
(2,058,319
|
)
|
|
|
—
|
|
|
|
(2,058,319
|
)
|
|
Carrying amounts
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of 29 February 2020
|
|
|
290,977
|
|
|
|
—
|
|
|
|
290,977
|
|
|
As of 28 February 2021
|
|
|
7,885,709
|
|
|
|
18,131
|
|
|
|
7,903,840
|
|
|