Selina Hospitality 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Registrant Name	SELINA HOSPITALITY PLC
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-41543
Entity Incorporation, State or Country Code	X0
Entity Address, Address Line One	6th Floor
Entity Address, Address Line Two	2 London Wall Place
Entity Address, City or Town	London,
Entity Address, Postal Zip Code	EC2Y 5AU,
Entity Address, Country	GB
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Central Index Key	0001909417
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	437 SW 2nd St.
Entity Address, City or Town	Miami
Entity Address, Postal Zip Code	FL 33130
Entity Address, Country	US
Contact Personnel Name	Jonathon Grech
City Area Code	786
Local Phone Number	652-7666
Warrants To Purchase Ordinary Shares
Document Information [Line Items]
Title of 12(b) Security	Warrants to Purchase Ordinary Shares
Trading Symbol	SNLAW
Security Exchange Name	NASDAQ
Common shares (in shares)	18,516,495
Ordinary shares
Document Information [Line Items]
Title of 12(b) Security	Ordinary Shares
Trading Symbol	SLNA
Security Exchange Name	NASDAQ
Common shares (in shares)	97,865,777

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	Baker Tilly US, LLP
Auditor Firm ID	23
Auditor Location	Tysons, Virginia

CONSOLIDATED STATEMENTS OF PROF

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS (Statement) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue
Revenue	$ 183,935	$ 92,737	$ 35,161
Costs and expenses
Cost of sales	(25,370)	(11,311)	(3,762)
Payroll and employee expenses	(95,870)	(57,162)	(40,869)
Insurance, utilities and other property maintenance costs	(45,945)	(31,480)	(11,928)
Legal, marketing, IT and other operating expenses	(49,556)	(33,676)	(26,142)
Depreciation and amortization	(32,964)	(31,235)	(21,612)
Total cost and expenses	(249,705)	(164,864)	(104,313)
Loss from operations activity before impairment, government grants and COVID-related concessions	(65,770)	(72,127)	(69,152)
Impairment and write-off of non-current assets	(12,695)	(11,153)	(19,731)
Government grants	1,739	2,099	1,437
Income from COVID-related concessions	0	0	2,854
Finance income	75,021	90	7,193
Finance costs	(123,251)	(102,914)	(61,853)
Share listing expense	74,426	0	0
Gain on net monetary position	3,178	1,725	2,256
Loss from operations activity	(76,726)	(81,181)	(84,592)
Share of profit / (loss) in associates	84	62	(42)
Other non-operating income / (expense), net	2,480	(661)	0
Loss before income taxes	(193,640)	(182,879)	(137,038)
Income tax expense	(4,442)	(2,844)	(2,265)
Net loss	(198,082)	(185,723)	(139,303)
Loss attributable to:
Equity holders of the parent	(197,107)	(184,352)	(138,099)
Non-controlling interest	$ (976)	$ (1,371)	$ (1,204)
Diluted earnings per share loss for the year attributable to equity holders of the parent (in USD per share)	$ (3.73)	$ (4.29)	$ (3.24)
Basic earnings per share loss for the year attributable to equity holders of the parent (in USD per share)	$ (3.73)	$ (4.29)	$ (3.24)
Rooms
Revenue
Revenue	$ 108,602	$ 51,335	$ 22,797
Food And Beverage
Revenue
Revenue	50,192	31,361	9,939
Other, Net
Revenue
Revenue	$ 25,141	$ 10,041	$ 2,425

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME OR LOSS (Statement) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of comprehensive income [abstract]
Net loss	$ (198,082)	$ (185,723)	$ (139,303)
Items that will not be reclassified to profit and loss
Exchange gains (losses) on foreign currency translation	(5,916)	2,058	(1,713)
Gains (losses) attributable to changes in the credit risk of convertible notes	(552)	0	0
Total comprehensive loss	(204,550)	(183,665)	(141,016)
Attributable to:
Equity holders of the parent	(203,574)	(182,294)	(139,812)
Non-controlling interest	$ (976)	$ (1,371)	$ (1,204)
Number of shares outstanding (in shares)	97,865,777

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Statement) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 47,689	$ 21,943
Trade and other receivables, net	10,543	10,527
Inventory	2,286	1,278
Assets held for sale	2,500	2,500
Other assets	16,681	10,119
Total current assets	79,699	46,367
Non-currents assets
Property, equipment and furniture, net	111,330	96,450
Right of use assets	420,800	311,637
Intangible assets, net	6,424	4,962
Goodwill	548	622
Trade and other receivables, net	1,671	1,925
Investment in associates and joint ventures	3,336	887
Non-current financial assets	3,149	3,156
Security deposits	10,910	9,773
Other assets	424	822
Total non-current assets	558,592	430,234
Total assets	638,291	476,601
Current liabilities
Trade payables and other liabilities	(81,526)	(50,066)
Loans payable	(37,678)	(19,458)
Convertible notes	(7,914)	0
Lease liabilities	(59,115)	(45,660)
Derivative financial liabilities	(1,216)	(76,906)
Warrants	(1,481)	(21,975)
Total current liabilities	(188,930)	(214,065)
Non-currents liabilities
Loans payable, net of current portion	(97,996)	(129,714)
Convertible notes, net of current portion	(39,182)	(97,316)
Lease liabilities, net of current portion	(469,745)	(348,972)
Accounts payable to related parties	0	(3,472)
Deferred tax liability	(329)	(373)
Employee payables	(6,852)	(6,068)
Total non-current liabilities	(614,104)	(585,915)
Total liabilities	(803,034)	(799,980)
Equity
Common stock	(488)	(236)
Total additional paid-in capital	(563,210)	(191,113)
Currency translation adjustment	1,452	(4,464)
Other reserves	552	0
Accumulated deficit	725,248	518,979
Total equity	163,554	323,166
Non-controlling interest	1,189	213
Total liabilities and equity	$ (638,291)	$ (476,601)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Statement) - USD ($) $ in Thousands	Total	Common Stock	Common shares	Common shares Common Stock	Additional paid in capital	Currency translation adjustment	Other Reserves	Accumulated deficit	Shareholders’ equity	Shareholders’ equity Common Stock	Non-controlling interest
Beginning of period at Dec. 31, 2019	$ (7,031)		$ 229		$ 184,498	$ 4,119	$ 0	$ (197,405)	$ (8,559)		$ 1,528
Net loss for the period	(139,303)							(138,099)	(138,099)		(1,204)
Other comprehensive income for the period	(1,713)					(1,713)			(1,713)
Total comprehensive loss	(141,016)		0		0	(1,713)	0	(138,099)	(139,812)		(1,204)
Equity contributions	631										631
Share-based compensation expense	1,340				1,340				1,340
Business combinations (see Note 14)	366				366				366
End of period at Dec. 31, 2020	(145,710)		229		186,204	2,406	0	(335,504)	(146,665)		955
Net loss for the period	(185,723)							(184,352)	(184,352)		(1,371)
Other comprehensive income for the period	2,058					2,058			2,058
Total comprehensive loss	(183,665)		0		0	2,058	0	(184,352)	(182,294)		(1,371)
Issuance of shares	89		7		82				89
Share-based compensation expense	2,817				2,817				2,817
Value of conversion rights on investors fund	1,926				1,926				1,926
Business combinations (see Note 14)	1,080							877	877		203
Allocation to common stock					1,926
Exercises of share options	84				84				84
End of period at Dec. 31, 2021	(323,379)		236		191,113	4,464	0	(518,979)	(323,166)		(213)
Net loss for the period	(198,082)							(197,107)	(197,107)		(976)
Other comprehensive income for the period	(6,467)					(5,916)	(552)		(6,467)
Total comprehensive loss	(204,550)		0		0	(5,916)	(552)	(197,107)	(203,574)		(976)
Issuance of shares	307,766	$ 252		$ 252	307,766				307,766	$ 252
Share-based compensation expense	2,021				2,021				2,021
Business combinations (see Note 14)	(9,163)							(9,163)	(9,163)
Allocation to common stock					0
Exercises of share options	118				118				118
Cost of equity raise	(12,234)				(12,234)				(12,234)
Share listing expense (see Note 14)	74,426				74,426				74,426
End of period at Dec. 31, 2022	$ (164,743)		$ 488		$ 563,210	$ (1,452)	$ (552)	$ (725,249)	$ (163,554)		$ (1,189)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Statement) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flow from operating activities:
Net loss for the period	$ (198,082)	$ (185,723)	$ (139,303)
Adjustments To Reconcile Profit (Loss), Non-Cash [Abstract]
Depreciation and amortization expense	32,964	31,235	21,612
Share-based compensation expense	5,549	5,194	2,397
Share of loss in associates	(84)	(62)	42
Impairment and write off of non-current assets	12,695	11,153	19,731
Gain on net monetary position	(3,178)	(1,725)	(2,256)
Finance costs	123,251	102,914	61,853
Finance income	(75,021)	(90)	(7,193)
Share listing expense	74,426	0	0
Income from COVID-related rent concessions	0	0	(2,854)
Income tax expense charged	4,442	2,844	2,265
Changes in working capital
Trade and other receivables	(265)	(4,662)	1,107
Inventory	(1,008)	71	(125)
Trade payables and other liabilities	6,882	5,723	3,074
Other assets	(5,600)	2,391	(1,466)
Taxes paid	(583)	0	0
Net cash used in operating activities	(23,611)	(30,737)	(41,116)
Cash flow from investing activities:
Investments in financial assets	(352)	(39)	(240)
Purchases of property, equipment and furniture	(26,689)	(14,421)	(16,376)
Security deposits (paid) / returned	(1,137)	561	551
Purchases of intangible assets	(2,663)	(2,298)	(1,527)
Proceeds from sales of property, equipment and furniture	404	3,760	437
Acquisition of business, net of cash acquired	0	312	0
Net cash used in investing activities	(30,437)	(12,125)	(17,155)
Cash flow from financing activities:
Proceeds from loans	66,737	43,005	21,903
Convertible note proceeds	82,000	44,350	59,650
Repayment of loans	(46,716)	(5,424)	(5,949)
Interest paid	(17,364)	(6,018)	(3,255)
The total cash outflow for lease payments	(44,377)	(24,764)	(15,907)
Exercises of share options	118	84	0
Costs of equity raise	(7,470)	0	0
Capital contributions	44,450	0	631
Proceeds from issuing equity instruments (DeSPAC)	6,500	0	0
Net cash provided by financing activities	83,878	51,233	57,073
Effect of changes in exchange rates on cash & cash equivalents	(4,084)	0	0
Change in cash and cash equivalents during the year	25,746	8,371	(1,198)
Cash and cash equivalents	$ 47,689	$ 21,943	$ 13,572

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2022
General Information About Financial Statement [Abstract]
GENERAL	GENERAL a. General description of the Group and its operations The consolidated financial statements of Selina Hospitality PLC (the "Company") and its subsidiaries (collectively, the "Group" or "Selina") for the year ended December 31, 2022 were authorized for issue in accordance with a resolution of the directors. The Company was originally incorporated as a Sociedad Anonima (public limited company) in Panama. The Company was then redomiciled to Luxembourg on October 29, 2018, converted to a Societas Europaea on January 8, 2019, and subsequently transferred its registered office into the UK on March 26, 2019. On December 31, 2020, the Company was automatically converted into a UK Societas pursuant to Articles AA1 and AAA1 of the EC Regulation on the European Public Limited-Liability company as amended by the European Public Limited-Liability Company (Amendment Etc.) (EU Exit) Regulations 2018. In August 2021, the Company filed draft terms of conversion to convert its corporate form from a UK Societas to a public limited company, under the proposed name of Selina Hospitality PLC, in order to simplify the legal regime applicable to the Company and prepare the Company for a potential public listing. The conversion, which required the Company to adopt new Articles of Association in lieu of the existing Statutes, was approved by the holders of each class of shares of the Company by special resolutions passed on January 20, 2022. On February 22, 2022, the Company converted to a UK public limited company and is now registered as Selina Hospitality PLC. The change in corporate form and name did not impact any of the Company's contractual rights or obligations or its capital structure. Selina Hospitality PLC is, by operation of law, the legal successor to Selina Holding Company, UK Societas in all respects and is registered with company number 13931732. On October 27, 2022, after consummation of the Business Combination with BOA Acquisition Corp. , Selina's Ordinary Shares and Public Warrants began trading on The Nasdaq Global Market (“Nasdaq”) under the symbols “SLNA” and “SLNAW,” respectively (see Note 1 c). The principal activity of the Company is that of a holding company. The Group operates in the hospitality and real estate industries, blending beautifully-designed accommodation options with coworking, recreation, wellness, and local experiences. Selina provides guests with a global infrastructure to seamlessly travel and work abroad. As of December 31, 2022, Selina was operating 118 locations throughout Mexico, South America, Central America, North America (the U.S.), Europe & Africa, Israel and Asia Pacific (APAC). b. Effects of the Coronavirus (COVID-19) crisis In response to the outbreak of the novel strain of the coronavirus, COVID-19 (the “COVID-19 pandemic”) in March 2020, as well as subsequent outbreaks driven by new variants of COVID-19, many jurisdictions around the world in which the Company operates implemented a variety of measures to reduce the spread of COVID-19, including restrictions on travel, “stay at home” rules, limitations on the sizes and types of gatherings, restrictions on types of business that may continue to operate, and/or restrictions on the types of construction projects that may continue among others. As a result, the COVID-19 pandemic negatively impacted almost every industry directly or indirectly and has had an outsized impact on the global travel and hospitality industries. Many of our hotels operated at lower occupancy rates in 2020 and 2021 relative to occupancy rates for periods prior to March 2020. For these reasons, the COVID-19 pandemic resulted in a sharp decline in revenues at our hotels as compared to periods prior to March 2020 and significantly adversely affected our ability to successfully operate our hotels, and had a significant adverse effect on our business, financial condition, results of operations, liquidity and cash flows due to, among other factors: • a sharp decline in group, business and leisure travel resulting from (i) restrictions on travel imposed by governmental entities, public institutions and employers, (ii) the postponement or cancellation of conventions and conferences, music and arts festivals, sporting events and other large public gatherings, and (iii) the closure or limits on occupancy for tourist attractions; • negative public perceptions of travel and public gatherings in light of the perceived risks associated with COVID-19; and • increased operating costs from implementing enhanced cleaning protocols and other COVID-19 mitigation practices as well as employee severance and furlough costs. In response to the economic challenges and uncertainty resulting from the COVID-19 pandemic and its impact on our business, we implemented cost reduction measures to mitigate the adverse impacts of COVID-19 during 2020 and 2021, which included lower discretionary and overhead spending, including reduced salaries in many cases, as well as an internal reorganization that reduced the size of our workforce, resulting in the elimination of corporate positions, the temporary closure or partial closure of approximately 85% of our hotels in 2020, and the furlough of certain employees. This reduction in workforce impacted most departments and resulted in the loss of institutional knowledge, relationships and expertise with respect to certain key roles, diverted attention from operating our business and had an adverse effect on our ability to further grow or develop certain areas of our business. While operations have partially normalized in 2022 and forward relative to pre-COVID-19 levels, should new COVID-19 variants result in additional significant travel restrictions, we may need to implement similar cost reduction measures in the future, which may have an adverse impact on our business. The ongoing impact of the COVID-19 pandemic on the global economy over the longer term remains still uncertain and dependent on future developments that cannot be predicted with confidence at this time. Our financial results for all of 2020 and 2021 were materially adversely affected by the COVID-19 pandemic. We will continue to monitor potential shifts in 2023 as a result of the external environment. c. Closing of the Business Combination On December 2, 2021, the Company entered into a Business Combination Agreement (the “BCA”) by and among BOA Acquisition Corp. (“BOA”), the Company and Samba Merger Sub Inc., a direct, wholly-owned subsidiary of the Company. BOA was a blank check company incorporated for the purpose of effecting a merger or similar business combination with one or more businesses operating in the ‘PropTech’ space. The Business Combination and related transactions closed on October 27, 2022, Samba Merger Sub, Inc. (“Merger Sub”), merged with and into BOA, with BOA surviving the Business Combination as a wholly owned subsidiary of Selina. Prior to the completion of the Business Combination, holders of approxim ately 95.8% of the BOA Class A Common Stock issued and outstanding as of such time elected to redeem such shares in accordance with BOA’s amended and restated certificate of incorporation. Following the completion of the Business Combination, the security holders of BOA immediately prior to such completion became security holders of Selina. In connection with the completion of the Business Combination, the Company issued (i) 5.45 million Ordinary Shares to the PIPE (Private Investment in Public Equity) Investors and 1.23 million additional Ordinary Shares in exchange of the early payment fees for the Investors, at a price per share of $10.00, (ii) 0.37 million Ordinary Shares pursuant to the warrants issued in connection with a committed bridge loan facility and 0.45 million Ordinary Shares in exchange for a portion of BOA's underwriter fees, (iii) 5.75 million Ordinary Shares to former holders of the BOA Class B Common Stock and (iv) $147.5 million aggregate principal amount of Convertible Notes (the "CLN 2022") to the Convertible Note Investors for an aggregate purchase price equal to $118.0 million (Note 21). As additional consideration for the purchase price, the Convertible Note Investors received, in addition to other securities, 4,274,929 newly issued Convertible Note Warrants (Note 21). Also, in connection with the execution of the subscription agreements, the Convertible Note Investors entered into letter agreements with Bet on America LLC, BOA’s sponsor, pursuant to which the sponsor agreed to transfer to such investors, at the closing of the Business Combination, 899,125 shares of BOA Class B Common Stock owned by the sponsor, and ultimately Selina ordinary Shares in exchange therefore (the "CLN 2022 Sponsor Shares") (Note 21). Further, immediately prior to the closing of the Business Combination, certain outstanding debt instruments of the Company converted and, as applicable, were discharged in full (to the extent of such conversion) in accordance with their respective terms, in consideration of the issuance to the holders of the convertible instruments of new ordinary shares of the Company (Notes 20 and 21): • Most of the debt and accrued interest payable to holders of notes under the Convertible Loan Note Instrument (the "CLN 2020") converted into equity, with the $36 million amount of the proceeds being reinvested (the “Reinvestment Amount”) into New Notes issued under the Indenture (the "CLN 2022") (Note 21). Only $1.1 million amount of Notes under the Convertible Loan Note Instrument, held by one investor, remained unpaid as at the closing of the Business Combination and is due at the end of June 2023. • The principal and interest under the Mexico Note ultimately was exchanged for New Notes issued under the CLN 2022, with the remaining amounts payable thereunder being repaid in cash, and the Mexico Note was fully satisfied and discharged. • 100% of the warrants issued under the Warrant Instrument were exercised for ordinary shares of Selina (Note 21). • All pre-funded amounts under the PIPE (Private Investment in Public Equity) Investors (as described in Note 20) converted into ordinary shares of Selina. • The investors exercised their rights under the Put and Call Option Agreements such that their investments in Selina Hospitality Operations Mexico, S.A. de C.V. were converted into ordinary shares of Selina. • All amounts under the Term Loan Agreement (as described in Note 20) converted into equity and the loan was discharged. • All amounts due under the $25 million committed bridge loan facility entered into by the Company in November 2021 (as described in Note 20), totaling $26.2 million, were repaid in full and the debt was discharged in full. • On October 28, 2022 the outstanding amount of interest totaling $1 million under the $5 million Term Loan Note, as described in Note 20, was paid. In addition, at the closing of the Business Combination, all remaining amounts to be funded by the PIPE Investors were funded and certain key shareholders of Selina entered into an Investor Rights Agreement pursuant to which, among other things, they agreed to certain lock-up restrictions pertaining to their shareholdings in exchange for certain registration rights under a resale registration statement to be filed by Selina following the closing of the Business Combination. Upon the closing, the holders of BOA common stock and warrants became holders of ordinary shares and warrants in Selina, which instruments began trading on Nasdaq under the ticker symbols “SLNA” and “SLNAW”, respectively. For additional information relating to the Business Combination see Note 14 .

NEW STANDARDS, AMENDMENTS AND I

NEW STANDARDS, AMENDMENTS AND IFRIC INTERPRETATIONS	12 Months Ended
	Dec. 31, 2022
Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract]
NEW STANDARDS, AMENDMENTS AND IFRIC INTERPRETATIONS	NEW STANDARDS, AMENDMENTS AND IFRIC INTERPRETATIONS a. New standards and amendments – applicable January 1, 2022 The following standards and interpretations apply for the first time in these financial statements for the financial reporting periods commencing on or after January 1, 2022: Amendment to IAS 16, "Property, Plant and Equipment" In May 2020, the IASB issued an amendment to IAS 16, "Property, Plant and Equipment" ("the Amendment"). The Amendment prohibits a company from deducting from the cost of property, plant and equipment ("PP&E") consideration received from the sales of items produced while the company is preparing the asset for its intended use. Instead, the company should recognize such consideration and related costs in profit or loss. The Amendment is effective for annual reporting periods beginning on or after January 1, 2022, with earlier application permitted. The Amendment is to be applied retrospectively, but only to items of PP&E made available for use on or after the beginning of the earliest period presented in the financial statements in which the company first applies the Amendment. The company should recognize the cumulative effect of initially applying the Amendment as an adjustment to the opening balance of retained earnings at the beginning of the earliest period presented. The Group has applied the requirements of Amendment to IAS 16, "Property, Plant and Equipment". There was no material impact on the Group’s reported financial performance or position. Amendments to IFRS 3 “Business Combinations” In May 2020, the IASB issued Amendments to IFRS 3 Business Combinations – Reference to the Conceptual Framework which are intended to replace a reference to the Framework for the Preparation and Presentation of Financial Statements with a reference to the Conceptual Framework for Financial Reporting, that was issued in March 2018, without significantly changing its requirements. The IASB added an exception to the recognition principle of IFRS 3 to avoid the issue of potential ‘day 2’ gains or losses arising for liabilities and contingent liabilities that would be within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets or IFRIC 21 Levies, if incurred separately. According to the exception, liabilities and contingent liabilities within the scope of IAS 37 or IFRIC 21 will be recognized on the acquisition date according to the criteria in IAS 37 or IFRIC 21 and not according to the Conceptual Framework. The Amendments also clarify that contingent assets do not qualify for recognition at the acquisition date. The Amendments are effective for annual reporting periods beginning on or after January 1, 2022 and apply prospectively. The Group has applied the requirements of Amendment to IFRS 3 “Business Combinations”. There was no material impact on the Group’s reported financial performance or position. Amendment to IAS 37, "Provisions, Contingent Liabilities and Contingent Assets" In May 2020, the IASB issued an amendment to IAS 37, regarding which costs a company should include when assessing whether a contract is onerous ("the Amendment"). According to the Amendment, costs of fulfilling a contract include both the incremental costs (for example, raw materials and direct labour) and an allocation of other costs that relate directly to fulfilling a contract (for example, depreciation of an item of property, plant and equipment used in fulfilling the contract). The Amendment is effective for annual periods beginning on or after January 1, 2022 and applies to contracts for which all obligations in respect thereof have not yet been fulfilled as of January 1, 2022. Early application is permitted. The Group has applied the requirements of Amendment to IAS 37, "Provisions, Contingent Liabilities and Contingent Assets". There was no material impact on the Group’s reported financial performance or position. Annual improvements to IFRSs 2019-2021 In May 2020, the IASB issued certain amendments in the context of the Annual Improvements to IFRSs 2019-2021 Cycle (IFRS 9, IFRS 16, IFRS 1 and IAS 41). The main amendment is to IFRS 9, "Financial Instruments" ("the Amendment"). The Amendment clarifies which fees a company should include in the "10% test" described in paragraph B3.3.6 of IFRS 9 when assessing whether the terms of a debt instrument that has been modified or exchanged are substantially different from the terms of the original debt instrument. The Amendment is effective for annual periods beginning on or after January 1, 2022. Early application was permitted. The Amendment is to be applied to debt instruments that are modified or exchanged commencing from the year in which the Amendment is first applied. The Amendment did not have a material impact on our consolidated financial statements. b. Forthcoming requirements In 2021 and 2022, new and revised standards and interpretations have been endorsed but are not yet effective. These comprise: IFRS 17 Insurance Contracts (effective date January 1, 2023 -deferred from January 1, 2021-) IFRS 17 was issued in May 2017 as replacement for IFRS 4 Insurance Contracts. The Group believes that the application of the IFRS 17 new rules will not affect our financial statements and key performance indicators as the standard mainly addresses entities that issue insurance contracts or investment contracts with discretionary participation features. Amendments to IFRS 10 and IAS 28 regarding sale or transfer of assets between an investor and its associate or joint venture In September 2014, the IASB issued amendments to IFRS 10 and IAS 28 ("the Amendments") regarding the accounting treatment of the sale or transfer of assets (an asset, a group of assets or a subsidiary) between an investor and its associate or joint venture. According to the Amendments, when the investor loses control of a subsidiary or a group of assets that are not a business in a transaction with its associate or joint venture, the gain will be partially eliminated such that the gain to be recognized is the gain from the sale to the other investors in the associate or joint venture. According to the Amendments, if the remaining rights held by the investor represent a financial asset as defined in IFRS 9, the gain will be recognized in full. If the transaction with an associate or joint venture involves loss of control of a subsidiary or a group of assets that are a business, the gain will be recognized in full. The Amendments are effective for annual periods beginning on or after January 1, 2023 and must be applied retrospectively. A mandatory effective date has not yet been determined by the IASB but early adoption is permitted. The Company does not expect the application of the Amendment to have a material impact on its consolidated financial statements. Amendment to IAS 1, "Presentation of Financial Statements" In January 2020, the IASB issued an amendment to IAS 1, "Presentation of Financial Statements" ("the Amendment") regarding the criteria for determining the classification of liabilities as current or non-current. The Amendment includes the following clarifications: - What is meant by a right to defer settlement; - That a right to defer must exist at the end of the reporting period; - That classification is unaffected by the likelihood that an entity will exercise its deferral right; - That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. The Amendment is effective for annual periods beginning on or after January 1, 2023 and must be applied retrospectively. The Company is evaluating the possible impact of the Amendment on its current loan agreements. Amendments to IAS 1 and IFRS Practice Statement 2 The IASB amended IAS 1 to require entities to disclose their material rather than their significant accounting policies. The amendments define what is ‘material accounting policy information’ and explain how to identify when accounting policy information is material. They further clarify that immaterial accounting policy information does not need to be disclosed. If it is disclosed, it should not obscure material accounting information. To support this amendment, the IASB also amended IFRS Practice Statement 2 Making Materiality Judgements to provide guidance on how to apply the concept of materiality to accounting policy disclosures. The Amendment is effective for annual periods beginning on or after January 1, 2023. The Group will revisit the disclosures provided in Note 2 upon application of this Amendment. Amendments to IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” regarding to the Definition of Accounting Estimates The amendment to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors clarifies how companies should distinguish changes in accounting policies from changes in accounting estimates. The distinction is important, because changes in accounting estimates are applied prospectively to future transactions and other future events, but changes in accounting policies are generally applied retrospectively to past transactions and other past events as well as the current period. The Amendment is effective for annual periods beginning on or after January 1, 2023. There is no anticipated material impact from these amendments on the Group’s reported financial performance or position. Amendments to IAS 12 “Income Taxes” regarding to Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendments to IAS 12 Income Taxes require companies to recognise deferred tax on transactions that, on initial recognition, give rise to equal amounts of taxable and deductible temporary differences. They will typically apply to transactions such as leases of lessees and decommissioning obligations and will require the recognition of additional deferred tax assets and liabilities. The amendment should be applied to transactions that occur on or after the beginning of the earliest comparative period presented. In addition, entities should recognise deferred tax assets (to the extent that it is probable that they can be utilized) and deferred tax liabilities at the beginning of the earliest comparative period for all deductible and taxable temporary differences associated with: - right-of-use assets and lease liabilities, and - decommissioning, restoration and similar liabilities, and the corresponding amounts recognized as part of the cost of the related assets. The cumulative effect of recognizing these adjustments is recognized in retained earnings, or another component of equity, as appropriate. The Amendment is effective for annual periods beginning on or after January 1, 2023. The Company is evaluating the possible impact of the Amendment on its current loan agreements. There are no other amendments to accounting standards, or IFRIC interpretations that are effective for the year ended December 31, 2022 that might have a material impact on the Group. There are no other amendments to accounting standards, or IFRIC interpretations that are not yet effective that are expected to have a material impact on the Group.

SIGNIFICANT ACCOUNTING ESTIMATE

SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS	12 Months Ended
	Dec. 31, 2022
Accounting Judgements And Estimates [Abstract]
SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS	SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS The preparation of financial statements requires management to make estimates and judgements that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenditure during the reported period. The estimates and associated judgements are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying judgements are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision only affects that period, or in the period the revision and future periods if the revision affects both current and future periods. Judgements and Estimates Information about judgements made in applying accounting policies that have the most significant effects on the amounts recognized in the consolidated financial statements is included in the following notes: Impairment of goodwill The Group reviews goodwill for impairment at least once a year, and when circumstances indicates that the carrying value may be impaired. This requires management to make an estimate of the projected future cash flows from the continuing use of the cash-generating unit (or a group of cash-generating units) to which the goodwill is allocated and also to choose a suitable discount rate for those cash flows. Impairment is determined for goodwill by assessing the recoverable amount of each cash-generating unit (or group of cash-generating units) to which the goodwill relates. When the recoverable amount of the cash-generating unit is less than its carrying amount, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. The recoverable amount of the cash-generating units was determined based on value-in- use calculations which require the use of assumptions (see Impairment of assets other than goodwill section below). The calculations use cash flow projections based on financial forecasts extrapolated for a future growth using the estimated growth rates. Impairment of assets other than goodwill The Group has been considering each hotel to be a separate cash-generating unit as each hotel generates its own revenue, incurs expenses, but also uses certain synergies which allow cross-selling different products to guests and customers (e.g., accommodation + food and beverage + coworking spaces). When looking at a cash generating unit, the Group considers there to be two main key performance indicators (KPIs) to measure impairment against: occupancy and profitability. Where hotels do have qualitative or quantitative indicators of impairment, such as changes in political, technological, market, economic or legal environment, physical condition of assets, brand reputation or operational and financial performance, a discounted cash flow model is prepared. Determining whether assets are impaired requires an estimate of the value in use. The value-in-use calculation involves an estimate of the future cash flows and the selection of appropriate discount rates to calculate present values. Future cash flows are estimated using forecasts, extrapolated for a future growth rate. The estimated growth rates are based on external sources and studies. Changes in the estimated growth rates could result in variations to the carrying value of the properties. Value of all assets allocated to this cash generating unit, such as property, plant and equipment, right of use assets, and capitalized interest, is compared against the value-in- use deriving from the discounted cash flow model. The discount rates used in the model shall be a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted. According to IAS36 the used discount rate should be calculated based on pre-tax rates. Yet, the practical approach is to use after-tax rates (and net cash flows) due to the fact that the comparable asset rates reflect the local tax rates. Therefore, in order to calculate the appropriate rate, judgement is required. For this purpose, lease payments are treated as financial outflows as they relate to repaying lease liabilities. If value-in-use is lower than value of assets allocated to the cash generating unit, an impairment charge is recognized. Incremental borrowing rate applied to right-of-use assets Determining the incremental borrowing rate applied in calculating lease liabilities under IFRS 16 requires the use of certain methodologies and assumptions. When determining the rate, management assesses various factors including the lease term, nature of the asset and the level of security for the right of use asset. Fair value of net assets acquired as part of a business combination Management uses valuation techniques when determining the fair values of certain assets and liabilities acquired in a business combination, including deferred and contingent considerations as part of the transactions. In particular, the fair value of separable intangible assets other than goodwill is dependent on many variables including the future profitability of the acquiree’s trade. For the deferred consideration and contingent consideration, the fair value is estimated by calculating the present value of the future expected cash flows. The estimates are based on a discount rate and assumed probability scenarios. Provisions and contingent liabilities Judgement is used to determine whether a potential liability is probable, possible and reliably measurable, particularly when the outcome is uncertain. Legal claims In estimating the likelihood of outcome of legal claims filed against the Company and its investees, the companies rely on the opinion of their legal counsel. These estimates are based on the legal counsel's best professional judgment, taking into account the stage of proceedings and legal precedents in respect of the different issues. Since the outcome of the claims will be determined in courts, the results could differ from these estimates. Deferred tax assets Deferred tax assets are recognized for unused carryforward tax losses and deductible temporary differences to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the timing and level of future taxable profits, its source and the tax planning strategy. Due to its history of operating losses, the Company records an allowance on its net deferred tax assets. Uncertain tax positions Provisions for uncertain tax positions are based on interpretations of complex tax laws and determination of arm’s length pricing for certain intercompany transactions. The assumptions underlying the provisions for uncertain tax positions include the potential tax exposure resulting from management’s interpretations and the determination of the likelihood that the uncertain tax position will be upheld upon regulatory examination. Significant judgment is required in evaluating uncertain tax positions. No assurance can be given that the final tax outcome of uncertain tax positions will not be different from that which is reflected in the consolidated financial statements. Provisions are adjusted in light of changing facts and circumstances, such as the closing of a tax audit or the refinement of an estimate, or upon lapse of statute of limitations. Term Loan and Convertible Loan Instrument (CLN 2020) The Term Loan and the Convertible notes which contain both a note liability component and embedded derivatives have to be separated into different components. The Convertible notes also include warrants that gave each noteholder the right to acquire its pro-rata portion of an allocation of ordinary shares. This separation requires significant judgement for both instruments, as first the Group needs to determine the fair value of the derivatives and then the value of the note liability component for each financial instrument, the Term Loan and the Convertible notes. For conversion and redemption components, the fair value is determined as the difference between the fair value of the convertible note and equivalent non-convertible liability. The Group allocates the principal amount of its convertible notes to the conversion, redemption and warrant features and the warrant instrument, both are classified as financial liabilities and are recognized and subsequently measured at fair value. The note liability instrument is initially recognized at fair value, and subsequently measured at amortized cost. Determining the fair value of the derivative financial liabilities within the Term Loan and the convertible note also required significant judgement and estimates. The Group applied a Discounted Cash Flow (DCF) model to determine the fair value of Selina's market capitalization. This form of valuation requires management to make certain assumptions about the model inputs, including forecast cash flows, the discount rate, credit risk and volatility. The probabilities of the various estimates within the range can be reasonably assessed and are used in management's estimate of fair value for these investments in unquoted shares. Fair value of the Term Loan and the Convertible note, including the embedded derivatives was based on a combination of probability analysis and Monte Carlo simulation, based on Management's estimations. This method included evaluation of many possible value outcomes asset. Convertible Loan Investment (CLN 2022) The Convertible Loan Investment (CLN 2022) contains the following instruments (together, the "CLN 2022 Package"): -the Note liability component and the Conversion Rights. The Conversion Rights are classified as embedded derivatives; -units of 2022 Convertible Note Warrants (the "CLN 2022 Warrants"). These warrants are identical to the publicly traded warrants (see "Public Warrants and Private Placement Warrants" section below) in all respects other than the fact that (i) they are not redeemable, (ii) they can be net-exercised on a cashless basis, and (iii) they are not publicly traded; -and in addition, Bet on America LLC, BOA's sponsor, units (the "CLN 2022 Sponsor shares"). The entire CLN 2022 instrument was designated at fair value through profit or loss. The note liability component and the Conversion Rights, both are classified as financial liabilities and are recognized and subsequently measured at fair value. The warrant features and the warrant instrument are classified as financial liabilities and are recognized and subsequently measured at fair value. The CLN 2022 Sponsor shares were treated economically the same as the issuance of equity instruments and initially recognized at fair value without any further subsequent valuation as an equity component. Determining the fair value of the derivative financial liabilities within the CLN 2022 package also required significant judgement and estimates. In estimating the value of the Convertible Notes within the CLN 2022 package, the Group used a combination of probability analysis and Monte Carlo simulation. Probabilities were used to arrive at the weighted value of the results from the Monte Carlo simulation, which is used to forecast future ordinary share values, and its impact on the Convertible Notes. Monte Carlo simulation is a method by which many possible value outcomes are evaluated to establish the expected value of an asset. In estimating the value of the CLN 2022 Warrants and the CLN 2022 Sponsor Shares, the Group relied on the opening prices of the publicly traded warrants and the Company’s ordinary shares at the valuation date as they represent either the indirect or direct indication of respective values. Public Warrants and Private Placement Warrants The Company evaluated the Public Warrants and the Private Placement Warrants (the “Warrants”) and concluded that since the Company will issue a variable number of Selina ordinary shares, the warrants do not meet the fixed amount for a fixed number of shares definition, therefore, the Public Warrants and the Private Placement Warrants should be classified as a financial liability. As the Warrants meet the definition of a derivative, the Warrants were measured at fair value at inception based on their quoted trading price, and each one of them are measured at fair value on every cut-off date, all changes in fair value will be recorded in the statement of profit or loss. Lease extension and/or termination options In evaluating whether it is reasonably certain that the Group will exercise an option to extend a lease or not exercise an option to terminate a lease, the Group considers all relevant facts and circumstances that create an economic incentive for the Group to exercise the option to extend or not exercise the option to terminate such as: significant amounts invested in leasehold improvements, the significance of the underlying asset to the Group's operation and whether it is a specialized asset, the Group's past experience with similar leases, etc. After the commencement date, the Group reassesses the term of the lease upon the occurrence of a significant event or a significant change in circumstances that affects whether the Group is reasonably certain to exercise an option to extend or not exercise an option to terminate previously included in the determination of the lease term, such as significant leasehold improvements that had not been anticipated on the lease commencement date, sublease of the underlying asset for a period that exceeds the end of the previously determined lease period, etc. Share-based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option, volatility and dividend yield and making assumptions about them. For cash-settled share-based payment transactions, the liability needs to be remeasured at the end of each reporting period up to the date of settlement, with any changes in fair value recognized in profit or loss. This requires a reassessment of the estimates used at the end of each reporting period. For the measurement of the fair value of equity-settled transactions with employees and advisors at the grant date, the Group uses a Black and Scholes pricing model. The assumptions used for estimating fair value for share-based payment transactions are disclosed in Note 28.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2022
Disclosure of operating segments [abstract]
SEGMENT REPORTING	SEGMENT REPORTING The operating segments are identified on the basis of information that is reviewed by the Chief Operating Decision Maker ("CODM"), the Group's CEO, to make decisions about resources to be allocated and assess its performance. The CODM evaluates and examines Selina's business activity and its performance by analyzing its operations in each country, therefore each country is determined to be an operating segment. Operating segments which exhibited similar economic characteristics, such as future economic growth, currency volatility, similar expected long-term margins etc., were aggregated by their main regions, resulting in the following reportable segments: Mexico, South America, North America (the U.S.), Central America, Europe & Africa, Israel and Asia Pacific (APAC). Within each operating segment, the CODM also reviews the Revenue and Gross Operating Profit (GOP) performance of its three main hotel operating product lines: Rooms, Food and Beverage (F&B) and Other (mainly includes tours & transportation, retail, wellness activities and co-working). In addition, Remote Year, a separate business activity with a different source of income and operating model, is reported as a separate operating segment. Additionally, the aggregation of similar economic characteristics by their main regions changed in 2022 due to the Group's internal reorganisation. Thus, the corresponding items of segment information for earlier periods has been recast to match current year presentation. Segment performance is evaluated based on Gross Operating Profit / (Loss) (GOP), Unit Level EBITDAR and Unit-Level Operating Profit / (Loss). Gross Operating Profit / (Loss) is defined as revenue less the direct expenses related to the sale and operation of Rooms, F&B and Other; specifically, cost of goods sold, labour costs, marketing and sales costs, and operating expenses such as laundry, cleaning, linen, contract services, programming expenses, operating supplies and equipment (OS&E), utilities, security, etc. Unit Level EBITDAR is defined as unit level earnings before interest, income taxes, depreciation and amortization and before rent (or similarly, GOP minus other non-operating unit level expenses such as property insurance and property taxes). Unit-Level Operating Profit / (Loss) is defined as Unit Level EBITDAR minus Rent Expense. For segment reporting purposes, and CODM unit level performance assessment purposes, Rent is treated as an operating expense (meaning not applying IFRS 16 to leases). Unit level performance metrics do not include (i) non-cash compensation expense, (ii) impact of corporate overhead costs, which are reviewed and monitored separately and (iii) pre-opening expenses (operating costs incurred prior to opening a new location). The segment results reported to the CODM include items that are allocated directly to the segments and items that can be allocated on a reasonable basis. Items that were not allocated, mainly the Group's headquarter assets and related costs, are managed on a group basis. The CODM does not review segment assets and liabilities, as they are managed at a group level.

FINANCE INCOME AND COSTS

FINANCE INCOME AND COSTS	12 Months Ended
	Dec. 31, 2022
Finance Income (Cost) [Abstract]
FINANCE INCOME AND COSTS	FINANCE INCOME AND COSTS Year ended 2022 2021 2020 (In thousands of $) Interest expense on loans payable and convertible notes (see Note 20 and 21) 71,701 40,723 18,869 Leasing arrangements (see Note 12) 38,594 32,885 26,011 Unrealized foreign exchange losses on lease liabilities (see Note 12) 1,717 9,689 8,553 Finance expense on financial liabilities at fair value through profit or loss (see Notes 20, 21 and 25) 11,239 1,132 8,420 Loss on extinguishment of debt (see Note 20) — 18,485 - Total finance costs 123,251 102,914 61,853 Gain on extinguishment of debt (see Note 21) 8,765 — 2,669 Gain on derecognition of lease liabilities 1,487 — 4,468 Interest income 136 90 56 Finance income on financial liabilities at fair value through profit or loss (see Note 21) 64,633 — — Total finance income 75,021 90 7,193

STAFF COSTS

STAFF COSTS	12 Months Ended
	Dec. 31, 2022
Staff Costs [Abstract]
STAFF COSTS	STAFF COSTS Group staff costs recognized as an expense, including directors’ remuneration, were as follows: Year ended 2022 2021 2020 (In thousands of US$) Wages and salaries 74,316 43,368 29,608 Social security costs 9,295 4,657 3,030 Employee benefits and travel 6,709 3,943 5,834 Equity-settled stock compensation expense (see Note 28) 2,021 2,817 1,340 Cash-settled stock compensation expense (see Note 28) 3,528 2,377 1,057 Total staff costs 95,870 57,162 40,869 Directors’ remuneration disclosures are included in Note 27.

CURRENT PURCHASING POWER

CURRENT PURCHASING POWER	12 Months Ended
	Dec. 31, 2022
Current Purchasing Power [Abstract]
CURRENT PURCHASING POWER	CURRENT PURCHASING POWER The Group applies IAS 29 Financial Reporting in Hyperinflationary Economies, which applies when an entity's functional currency is that of a hyperinflationary economy. In 2022, 2021 and 2020, the Group operated in Argentina, which is a hyperinflationary economy with three-year cumulative inflation rates exceeding 100%. The Group has applied adjustments to reflect current purchasing power of the assets of the Argentinian subsidiaries as of balance sheet date and recognized a gain on net monetary position in the Group’s Consolidated Profit or Loss Account of $3,178 thousand, $1,725 thousand and $2,256 thousand respectively, for the years ended December 31, 2022, 2021 and 2020. The financial statements are presented on a historical cost approach and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the balance sheet date. For this purpose, the Group has used official monthly price indexes published by FACPCE ( Federación Argentina de Consejos Profesionales de Ciencias Económicas ). This index has increased by 95% between December 31, 2022 (value of 1,134.59) and December 31, 2021 (value of 582.46) and by 51% between December 31, 2021 and December 31, 2020 (value of 385.88).

TAXES ON INCOME

TAXES ON INCOME	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
TAXES ON INCOME	TAXES ON INCOME a. Tax laws applicable to the Group companies: The Company is taxed under the tax laws in the UK at a corporate income tax rate of 19% in 2022 and 2021. In 2022, the UK Government enacted an increase to the UK rate of Corporation Tax from 19% to 25%, effective April 1, 2023. The change has not resulted in any re-measurement of deferred tax assets and liabilities given the limited exposure in the Group’s financials a described in shown in section c) and e) of this Note. The Group has a substantial business presence in many countries around the globe. The most significant of which in 2022 are the US, Mexico, Colombia, Panama, Costa Rica, Peru, Israel and Brazil. b. Tax rates applicable to the Group: The Company's subsidiaries are taxed according to tax laws in the countries of their residence. The Company's consolidated tax rate depends on the geographical mix of where its profits are earned. c. Deferred taxes: 1. Composition: At December 31, 2022 2021 (In thousands of US$) Deferred tax assets: Lease liabilities 83,814 55,858 Carryforward tax losses 23,689 18,359 Stock-based compensation 113 593 Property, equipment and furniture, net 178 402 Employees and related accruals 86 263 Accrued expenses 2,782 6,536 Research and development 197 311 Tax credits carried forwards — 23 110,859 82,345 Deferred tax liabilities: Right of use asset (112,661) (83,534) Right of use impairment 3,164 1,315 Property, plant and equipment, net (1,652) (174) Other (38) (325) (111,188) (82,718) Deferred tax assets (liabilities), net (329) (373) 2. Taxes on income included in profit or loss: Year ended December 31, 2022 2021 2020 (In thousands of US$) Current taxes 4,442 2,844 2,265 Income tax expense 4,442 2,844 2,265 d. Theoretical tax: The reconciliation between the tax expense, assuming that all the income, expenses, gains and losses in profit or loss were taxed at the UK statutory tax rate and the taxes on income recorded in profit or loss is as follows: Year ended December 31, 2022 2021 2020 (In thousands of US$) Loss before income taxes (193,640) (182,879) (137,038) UK Statutory tax rate 19 % 19 % 19 % Tax benefit computed at the UK statutory tax rate (36,792) (34,747) (26,037) Increase (decrease) in taxes on income resulting from the following: Subsidiaries taxed at a different tax rate (8,730) (6,720) (8,606) Deferred taxes not recognized 29,257 37,582 34,867 SPAC Share Listing Expense 14,160 — — Uncertain tax positions 2,639 2,261 1,545 Permanent differences 3,760 4,543 382 Other 148 (75) 114 Income tax expense 4,442 2,844 2,265 e. Carryforward losses for tax purposes: Carryforward net operating tax losses of the Group amount to a total of approximately $174 million as of December 31, 2022 ($177 million as of December 31, 2021). Deferred tax assets relating to carryforward operating losses were not recognized as of December 31, 2022 and 2021 as losses are not expected to be utilized in the foreseeable future.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Details of the number of shares and income (loss) used in the computation of net earnings (loss) per share: Year ended December 31, 2022 2021 2020 Weighted Net loss Weighted Net loss Weighted Net loss In In thousands of In In thousands of In In thousands of Number of shares and income (loss) 52,871 (197,107) 43,007 (184,352) 42,614 (138,099) For the computation of basic and diluted net earnings (loss) 52,871 (197,107) 43,007 (184,352) 42,614 (138,099) Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted net loss is computed by giving effect to all potential shares of common stock, including stock options, warrants and convertible loans. Basic and diluted net loss per share was the same for each period presented as the inclusion of all potential common shares outstanding would have been anti-dilutive. To compute diluted net earnings (loss) per share, the weighted average number of ordinary shares outstanding during the current period (and for periods all presented) was adjusted for the Subdivision event of Selina's Ordinary shares described in Note 23, that have increased the number of ordinary shares outstanding (after Selina's common shares redesignation upon closing of the DeSPAC) for no additional consideration. The number of Selina's Ordinary shares outstanding before the Subdivision event was adjusted for the proportionate change in the number of Ordinary shares outstanding as if the Subdivision event had occurred at the beginning of the earliest period presented. Additionally, to compute diluted net earnings (loss) per share, convertible securities (dilutive potential Ordinary shares), detailed below, have not been taken into account since their conversion increases the basic earnings (decreases the loss) from continuing operations (anti-dilutive effect): - Convertible debentures - Warrants - Options to employees under share-based payment plans - Options to advisors

PROPERTY, EQUIPMENT AND FURNITU

PROPERTY, EQUIPMENT AND FURNITURE	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
PROPERTY, EQUIPMENT AND FURNITURE	PROPERTY, EQUIPMENT AND FURNITURE Buildings, Assets under Total (In thousands of US$) Cost: Balance as at January 1, 2022 97,154 17,264 114,418 Additions 26,500 — 26,500 Write-offs of lost deals — (1,485) (1,485) Completion of projects 7,036 (7,036) — Exchange differences (669) (522) (1,191) Disposals — (405) (405) Balance as at December 31, 2022 130,021 7,816 137,837 Accumulated depreciation: Balance as at January 1, 2022 (17,968) — (17,968) Depreciation (8,576) — (8,576) Exchange differences 37 — 37 Balance as at December 31, 2022 (26,507) — (26,507) Net Balance at December 31, 2022 103,514 7,816 111,330 Buildings, Assets under Total (In thousands of US$) Cost: Balance as at January 1, 2021 99,834 13,821 113,655 Additions 5,438 10,908 16,346 Write-offs of lost deals — (4,185) (4,185) Completion of projects — (1,898) (1,898) Exchange differences 748 27 775 Disposals (6,133) — (6,133) Business combinations (see Note 14) 267 — 267 Reclassification to assets held for sale (3,000) (1,409) (4,409) Balance as at December 31, 2021 97,154 17,264 114,418 Accumulated depreciation: Balance as at January 1, 2021 (12,937) — (12,937) Depreciation (7,150) — (7,150) Exchange differences (153) — (153) Disposals 2,345 — 2,345 Business combinations (76) — (76) Reclassification to assets held for sale 3 — 3 Balance as at December 31, 2021 (17,968) — (17,968) Net Balance at December 31, 2021 79,186 17,264 96,450 Asset additions represented mainly new openings in Israel, Australia, Brazil and the UK among others, as well as asset improvements in existing locations. The amounts include capitalized interest on debt raised to fund qualifying assets. The total amount of capitalized interest as of December 31, 2022 was $1,803 thousand (December 31, 2021 - $2,110 thousand). Cost of lost deals, which have been included in the caption “Impairment and write-off of non- current assets” in the accompanying Statements or Profit or Loss, relate to unrecoverable security deposits and project costs on discontinued projects. The Group decided in the year 2021 to sell certain properties located in the United States which were originally acquired for the expansion of the Group’s operations in the East Coast. The assets related to the properties were held for sale as of December 31, 2021 and maintained under this category in the financial statements as of December 31, 2022, according to IFRS 5 (see Note 17).

RIGHT OF USE ASSETS

RIGHT OF USE ASSETS	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
RIGHT OF USE ASSETS	RIGHT OF USE ASSETS 2022 2021 (In thousands of US$) Cost: Balance as at January 1 381,904 325,135 Additions 140,016 65,803 Acquisitions (see Note 14) — 1,610 Exchange differences (12,716) (10,763) Lease modifications 18,352 119 Termination (3,330) — Balance as at December 31 524,226 381,904 Depreciation and impairment Balance as at January 1 (70,267) (42,041) Depreciation (23,188) (23,164) Impairment write-offs, net (9,971) (5,062) Balance as at December 31 (103,426) (70,267) Net balance at December 31 420,800 311,637 a. Impairment on the right of use assets During the years ended December 31, 2022, 2021 and 2020, the Group assessed, according to IAS 36, whether there were indications for impairment of its right of use assets. Locations experiencing impairment indicators were tested. Where hotels do have qualitative (main key performance indicators: occupancy and profitability) or quantitative indicators of impairment, such as changes in political, technological, market, economic or legal environment, physical condition of assets, brand reputation or operational and financial performance, a discounted cash flow model was prepared. In addition, discounted cash flow models were prepared for all the properties with impairment losses recognized in the past. In order to assess the recoverable amounts of properties, the Group estimated the value in use ("VIU") applying the Discounted Cash Flow ("DCF") method, based on key assumptions, such as discounted rates, growth rates, average daily revenue per bed ("ADR"), occupancy rates, profitability margins and future required capital expenditures. As a result of the analysis performed, the Group recorded an impairment loss of $14,194 thousand for the year ended December 31, 2022 on its right of use assets ($5,062 thousand for the year ended December 31, 2021 and $10,564 thousand for the year ended December 31, 2020), representing impairment losses on 13 properties (11 properties for the year ended December 31, 2021 and 20 for the year ended December 31, 2020). Additionally, in 2022, a reversal of earlier periods impairment losses was recognized. The Group recorded reversals of impairment losses of $4,223 thousand for the year ended December 31, 2022 ($0 for the year ended December 31, 2021 and 2020), representing impairment reversals on 7 properties (0 properties for the year ended December 31, 2021 and 2020). Set out below are the recoverable amounts, impairment losses and reversals and discount rates used for each Segment (see Note 5) for the year ended December 31, 2022, 2021 and 2020 : Segment (2022) Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA 1 7,023 1,262 — 9.5% Mexico 3 13,700 4,080 — 12.5% Central America — — — (1,497) 12.5%-19.0% South America 2 8,417 730 (2,618) 11.0%-27.5% Israel 3 19,327 2,449 — 10.5% APAC — — — — n/a Europe and Africa 4 11,021 5,673 (108) 9.5%-14.5% Segment (2021) Recast Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA — — — — 8.0% Mexico — — — — 9.5% Central America 2 1,886 (186) — 9.5% - 13.5% South America 4 10,497 (1,399) — 8.5% - 19.0% Israel 1 10,489 (584) — 8.5% APAC — — — — n/a Europe and Africa 4 28,209 (2,893) — 7.5% - 10.5% Segment (2020) Recast Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA 1 25,237 (2,229) — 8.5% Mexico 6 24,010 (2,071) — 10.5% Central America 6 23,620 (3,617) — 10.0% - 13.5% South America 4 8,419 (1,839) — 9.0% - 20.5% Israel 1 8,857 (271) — 9.0% APAC — — — — n/a Europe and Africa 2 24,655 (537) — 8.5% - 11.0% b. Amounts recognized in Consolidated Statement of Profit or Loss and in the Consolidated Statement of Cash Flows. Year ended December 31, 2022 2021 (In thousands of US$) Depreciation expense on right-of-use assets (23,188) (23,164) Impairment write-offs (9,971) (5,062) Gain on lease terminations 1,487 — Interest expense on lease liabilities (38,594) (32,885) Unrealized foreign exchange losses on revaluation of lease liability (1,717) (9,689) Total amount recognized in Profit or Loss (71,983) (70,800) The total cash outflow for lease payments (44,377) (24,764) Interest rate range 22.7%-7.0% 18.9%-1.3% c. Carrying amounts of lease liabilities and movements during the period: 2022 2021 (In thousands of US$) Balance as at January 1 394,632 325,952 Additions 140,016 65,803 Termination (4,817) — Lease modifications 18,352 119 Exchange differences (15,257) (15,053) Lease payments (44,377) (24,764) Unrealized foreign exchange losses on revaluation of lease liability 1,717 9,689 Interest accrued on lease liabilities 38,594 32,886 Balance as at December 31 528,860 394,632 Current 59,115 45,660 Non-current 469,745 348,972 All lease liabilities relate directly to the right of use assets. Certain lease agreements include a revenue-sharing or profit-sharing component in the future, apart from base rent. These are treated as variable lease payments and are not included in the measurement of lease liabilities or the right of use assets. Given the relatively young nature of many of our leases, it is difficult to quantify the Group's exposure as these variable payments depend directly on each location's individual performance in a given time period. For the year ended December 31, 2022, the Group has assumed the lease extension options will be exercised as the Group seeks to enter into long-term lease agreements and did not intend to discontinue or early terminate any existing hotel operations. Such extension options have been considered in the measurement of the lease liability. The Group has committed to new leases that have not yet commenced, in markets where the Group plans its further expansion.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill And Intangible Assets [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill Software Customer Total (In thousands of US$) Cost: Balance as at January 1, 2022 622 5,550 1,315 7,487 Acquisitions of businesses (see Note 14) — — — — Additions — 2,662 — 2,662 Exchange differences (74) — — (74) Balance as at December 31, 2022 548 8,212 1,315 10,075 Amortization and impairment: Balance as at January 1, 2022 — (1,402) (501) (1,903) Amortization charge for the year — (762) (438) (1,200) Balance as at December 31, 2022 — (2,164) (939) (3,103) Net balance at December 31, 2022 548 6,048 376 6,972 Goodwill Software Customer Total (In thousands of US$) Cost: Balance as at January 1, 2021 — 3,252 1,315 4,567 Acquisitions of businesses (see Note 14) 618 — — 618 Additions — 2,298 — 2,298 Exchange differences 4 — — 4 Balance as at December 31, 2021 622 5,550 1,315 7,487 Amortization and impairment: Balance as at January 1, 2021 — (919) (63) (982) Amortization charge for the year — (483) (438) (921) Balance as at December 31, 2021 — (1,402) (501) (1,903) Net balance at December 31, 2021 622 4,148 814 5,584 Software mostly consists of capitalised development costs for internally generated intangible assets. The Customer List was acquired as part of a business combination (see Note 14 ). It was recognised at fair value at the date of acquisition and is subsequently amortised on a straight- line basis. The remaining amortization period for software is from 1 to 5 years (2021 – 2 to 5 years) and for customer list – 1 year (2021 – 2 years).

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS The Capital Reorganization As described in Note 1, on December 2, 2021, the Company entered into a Business Combination Agreement (the “BCA”) by and among BOA Acquisition Corp. (“BOA”), the Company and Samba Merger Sub Inc., a direct, wholly-owned subsidiary of the Company. The Business Combination closed on October 27, 2022 (the “Effective Time”), when Selina’s wholly owned subsidiary, Samba Merger Sub, Inc. (“Merger Sub”) that was incorporated for the purposes of the Business Combination, merged with and into BOA, with BOA surviving the Business Combination as a wholly owned subsidiary of Selina (the “Merger”). Prior to the Effective Time of the Merger, the Company reorganised (the “Reorganisation”) its share capital and issued new shares on the closing date and each issued and outstanding share of Class B Common Stock of BOA was automatically converted into one share of Class A Common Stock. Subsequently, each share of BOA Class A Common Stock automatically converted into the right to receive an ordinary share of a par value of US$ 0.005064 (rounded to six decimal places) in the capital of the Company. The Reorganisation Prior to the closing of the Business Combination, the Company’s share capital comprised: - 15,589,552 Series A Shares, each with a nominal value of US$ 0.01; - 3,200,539 Series B Shares, each with a nominal value of US$ 0.01; - 2,749,657 Series C Shares, each with a nominal value of US$ 0.01; - 428,974 Ordinary Shares, each with a nominal value of US$ 0.01, Immediately prior to the Effective Time, the Company issued: - 1,146,291 fully -paid new Series B Shares and 481,693 fully-paid new Series C Shares to certain investors unde r put and call option agreements. - 2,565,503 fully-paid new Series C Shares to certain shareholders of Selina pursuant to anti-dilution rights. - 330,275 fully-paid new Series B Shares to an existing shareholder of Selina pursuant to the exercise of its subscription rights under an existing 2018 warrant instrument. All outstanding preferred shares above mentioned were redesignated as Ordinary Shares with a nominal value of US$ 0.01 (the “Redesignated Shares”). Existing Debt and Warrants conversion At the Effective Time, in order to repay and otherwise restructure its obligations pursuant to existing financing instruments, the Company issued fully-paid new Ordinary Shares with a nominal value of US$ 0.01 to the existing Convertible Instruments and Warrants holders. The total number of Ordinary Shares that were issued: - CLN 2020; 9,328,320 Ordinary Shares - Term Loan; 3,452,710 Ordinary Shares - Legacy Warrants; 2,381,638 Or dinary Shares The Subdivision Immediately prior to the Effective Time, each Ordinary Share with a nominal value of US$ 0.01 in issue, subdivided into such number of Ordinary Shares as to produce an implied price per Ordinary Share of US$ 10.00, derived by dividing the pre-money equity valuation of the Company agreed for the purposes of the Business Combination by the aggregate number of (post-subdivision) Ordinary Shares in issue immediately prior to the Effective Time (the "Subdivision") being the Conversion Factor (1.975). The Subdivision did not affect the nominal amount of the share capital, as it increased the number of Selina Ordinary Share s (by 40,606,526) a nd reduced the nominal value of each Selina Ordinary Shares (from $0.01 to $0.005064). Additional Issuance of Ordinary Shares Simultaneously with the Effective Time, the Company; - issued to the PIPE Investors 6,675,000 fully-paid Ordinary Shares (the "PIPE Shares"), consisting of 5,445,000 Ordinary Shares purchased by PIPE Investors for US$ 54.5 million, and 1,230,000 Ordinary Shares issued to PIPE Investors in exchange for certain prefunding of their purchase price (see Note 20); - issued 375,000 Ordinary Shares (the “Bridge Loan Shares”) in connection to the Bridge Loan Facility (Note 20) pursuant to the warrants issued which became exercisable and were exercised upon the Effective Time occurring; -issued 5,750,000 fully-paid Ordinary Shares to former holders of the BOA Class B Common Stock; and - issued 450,000 fully-paid Ordinary Shares to the BOA's underwriter in exchange for a portion of its underwriting fee (the "Payables Settlement Shares"). BOA's Shares and Warrants At the Effective Time, the Company, after approximately 95.8% of the holders of BOA Class A Common Stock elected to redeem such shares, issued 953,999 Ordinary Shares, fully-paid up, to which the stockholders of BOA were entitled. Additionally, at the Effective Time, the Company, assumed liability under the 14,241,666 issued and outstanding Public Warrants and Private Placement Warrants (see Note 21), including the obligation to issue to holders of the Warrants on exercise of their Warrants up to 14,241,666 Ordinary Shares, fully-paid up, underlying the Warrants. The following table summarizes Selina's Ordinary Shares outstanding as of October 27, 2022 (Effective Time): Shares % BOA 6,703,999 6.9 % Existing Selina Shareholders (post subdivision) 82,261,678 85.3 % PIPE Shares & Payables Settlement Shares 7,125,000 7.4 % BCA Bridge Loan Warrants 375,000 0.4 % Total Selina Ordinary Shares outstanding at closing 96,465,677 100.0 % The Business Combination Agreement (BCA) was accounted for as a capital reorganization. Under this method of accounting, BOA was treated as the “acquired” company for financial reporting purposes, with Selina Hospitality PLC being the accounting acquirer and accounting predecessor. Accordingly, the Reorganization was treated as the equivalent of Selina Hospitality PLC issuing shares at the closing of the Reorganization for the net assets of BOA as of the Closing Date, accompanied by a recapitalization. The Reorganization, which was not within the scope of IFRS 3 since BOA did not meet the definition of a business in accordance with IFRS 3, was accounted for within the scope of IFRS 2. In accordance with IFRS 2, Selina Hospitality PLC recorded a one-time non-cash expense of $74,426 thousand, recognized as a share listing expense in the Consolidated Statement of Profit or Loss for the year ended December 31, 2022, based on the excess of the fair value of Selina Hospitality PLC shares issued considering a fair value of $9.75 per share (price of Selina Hospitality PLC shares at the Closing Date) over the fair value of BOA's identifiable net assets acquired: Amount Number of Shares (In thousands) (a) Shares issued to BOA shareholders 6,703,999 (b) Opening price of Selina shares on NASDAQ as of October 27, 2022 10 (c) Fair value of Selina shares issued to BOA shareholders 65,364 (d) BOA cash in trust 6,983 (e) BOA other assets 95 (f) BOA liabilities (16,140) (g) Net assets of BOA (d + e + f) (9,062) IFRS 2 Listing expenses (c – g) 74,426 In accordance with IAS 32, Selina has analyzed the total costs incurred in the BCA to determine which were incremental and directly attributable to the issue of new shares, and hence are to be deducted from equity directly rather than being expenses through profit or loss. Transaction costs incurred by Selina in relation to the Business Combination amounted to $19.8 million of which $12.2 million was recognized directly within equity (see Note 24) as incremental and directly attributable costs for the issuance of new shares and $7.6 million was recognized within Legal, marketing, IT and other operating expenses in the Consolidated Statement of Profit and Loss for the year ended December 31, 2022 as non-incremental and not directly attributable costs for the issuance of shares. Acquisition of R.A.Y. Enterprise Michmoret Ltd. In October 18, 2021, the Group signed on a share purchase agreement ("SPA") to effectively purchase 90.5% of the issued and paid-up shares of R.A.Y. Enterprise Michmoret Ltd. (“RAY Enterprise”). The transaction was formally approved on November 1, 2021 (the "Acquisition date"). RAY Enterprise operates and manages, directly or by joint ventures, four sites in Israel: Netivale, Kibbutz Lohamei Haghetaot, Kibbutz Parod, and Kibbutz Tze’elim. RAY Enterprise directly leases and operates the first three, where as it indirectly leases the fourth site’s guest house, by holding 35% of the participation units in Tze'elim Tourism Guest Rooms - Agricultural Cooperative Society Ltd., an Israeli cooperative. The acquisition has increased the Group’s presence in Israel where the Company already has a presence. The purchase price for RAY Enterprise consisted of a fixed cash payment, Deferred Consideration and Contingent Consideration, as follows: In thousands of US$ Cash paid 638 Deferred consideration 1,058 Contingent consideration 833 Purchase Price 2,529 The Deferred consideration is a deferred cash payment of $1,847 thousand divided in 5 tranches. To recognize such consideration at its fair present value, each tranche was discounted using the relevant Israeli yield curve based on the Group’s credit rating and the relevant duration in order. The Contingent consideration is contingent upon the Group’s operating activity of the RAY Enterprise 's leases. To recognize such contingent consideration, a scenario-based model was used based on certain probabilities and a discount rate based on the Company's credit risk and the duration of the expected payments. The purchase price allocation for this acquisition was as follows: In thousands of US$ Net book value of assets acquired 877 Right of Use Asset Uplift 1,610 Deferred Tax Liability (373) Non-controlling Interest (203) Goodwill 618 Purchase Price 2,529 The cash flow resulted from this acquisition is as follows: In thousands of US$ Cash acquired 950 Cash paid (638) Net cash acquired with the subsidiary 312 The Group has recognized goodwill on this transaction in addition to the uplift between the consideration paid and the fair value of net assets acquired that has been allocated to right of use leased buildings. The right of use asset has been recognized at an amount in excess of the lease liability determined at the date of acquisition. This reflects the favorable terms of these leases when compared to other market terms. The acquisition costs that relate to the transaction have been expensed as operating costs in compliance with IFRS 3. The Group recognizes non-controlling interests in an acquired entity either at fair value or at the non-controlling interests (NCI) proportionate share of the acquired entity’s net identifiable assets. This decision is made on an acquisition-by- acquisition basis. For the non-controlling interests in RAY Enterprise, the Group elected to recognize the non-controlling interests at its proportionate share of the acquired net identifiable assets. The NCI represented a 9.5% interest in Ray Enterprise owned by the sellers. From the acquisition date, RAY Enterprise has contributed a loss of $213 thousand to the consolidated net loss and $394 thousand to the consolidated revenue for the year 2021. If the business combination had taken place at the beginning of the year 2021, the consolidated net loss would have been $185,370 thousand and the consolidated revenue would have been $95,237 thousand, without pro forma assumptions. Acquisition of Remote Year In September 2020, the Group completed the acquisition of certain assets and liabilities of Remote Year Inc. ("Remote Year"). Remote Year offers programs to individuals and businesses to work and learn while traveling around the world, which is in line with Group’s mission to inspire meaningful connections. The Company analyzed and concluded that the above mentioned acquisition meets the definition of a business combination. The total consideration paid by the Company, in shares, including liabilities assumed, was equal to $1,315 thousand. There was no consideration paid in cash. The assets acquired and the liabilities assumed were recognized at fair value on the acquisition date. The recognized assets and liabilities include intangible assets of $1,315 thousand and deferred revenue of $949 thousand. The Group has not recognized goodwill on this transaction as the entire uplift between the consideration paid and the fair value of net assets acquired has been allocated to intangible assets. There were no significant acquisition costs related to this transaction. The acquired intangible assets are being amortized on a straight-line basis over the estimated useful life of 3 years, which approximates the pattern in which the economic benefits of the intangible assets are expected to be realized. The Group acquired 100% of shares and 100% of voting equity interests in Remote Year. Remote Year did not contribute revenues or profits or losses to the consolidated group in 2020 since its acquisition, as the Group made a decision to temporarily suspend its

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2022
Inventories [Abstract]
INVENTORIES	INVENTORIES The Group's inventory is comprised of hotel and restaurant operating inventory. For the year ended December 31, 2022, inventories of $17,396 thousand (2021:$9,934 thousand, 2020: $3,460 thousand) were recognized as an expense and included in cost of sales within the Consolidated Statement of Profit or Loss.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES At December 31, 2022 2021 (In thousands of US$) Accounts Receivable 10,563 10,853 Notes Receivable 1,651 1,599 Trade and other receivables 12,214 12,452 Current 10,543 10,527 Non-current 1,671 1,925 Notes receivables are related to loans for construction and development. These loans were granted by the Group to partners who co-operate closely with particular Selina locations. The net carrying value of trade receivables is considered a reasonable approximation of fair value. All of the Group’s trade and other receivables in the comparative periods have been reviewed for indicators of impairment. Note 26 includes disclosures relating to the credit risk exposures and analysis relating to the allowance for expected credit losses. Both the current and comparative impairment provisions apply the IFRS 9 expected loss model.

OTHER CURRENT ASSETS AND ASSETS

OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE	12 Months Ended
	Dec. 31, 2022
OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE [Abstract]
OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE	OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE Other Current Assets At December 31, 2022 2021 (In thousands of US$) Advances to suppliers & others 211 19 Derivative Financial Assets 1,374 — Non-income taxes 10,235 7,927 Prepaid expenses 4,862 2,173 Other current assets 16,681 10,119 Assets Classified as Held for Sale At December 31, 2022 2021 (In thousands of US$) Buildings, leasehold improvements and hotel assets 3,000 3,000 Assets under construction 1,409 1,409 Impairment adjustment (1,909) (1,909) Non-current assets held for sale 2,500 2,500 The Group decided in the year ended December 31, 2021 to sell certain properties located in the United States which were originally acquired for the expansion of the Group’s operations in the East Coast. The property is made up of land and all its rights, privileges and easements related and certain buildings comprising a hotel property upon the land and all other improvements and structures. An active selling program for the properties with interested parties was in place at the closing date (the year ended December 31, 2021) and the sale was expected to be completed before the end of June 2022. Finally, in February 2022 the Group entered into a purchase and sale agreement for the sale the property, land and building to a third party, subject to certain conditions as the applicable municipal authorities’ approval of the site plan for redevelopment of the property, among others. The total selling price of the property is $3,000 thousand. The estimated costs needed to sell the property are $500 thousand. At December 31, 2022, the conditions for the sale were not yet met. For that reason, the Company continued to present these assets as Non-current assets held for sale in the Consolidated Statement of Financial Position at year end. No further adjustments to the values were deemed required. The land and building classified as held for sale during the reporting period 2021 was measured at the lower of its carrying amount and fair value less costs to sell at the time of the reclassification, resulting in the recognition of a write-down of $1,909 thousand as impairment and write-off of non-current assets in the statement of profit or loss for the year 2021. The fair value of the land was determined using the sales comparison approach and ultimately the expected selling price as agreed in the purchase and sale agreement of the property. There was no change in the assets fair value estimate for the year ended December 31, 2022.

NON-CURRENT FINANCIAL ASSETS

NON-CURRENT FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2022
Other Non-Current Assets [Abstract]
NON-CURRENT FINANCIAL ASSETS	NON-CURRENT FINANCIAL ASSETSIn 2019, the Group made an investment of $4,284 thousand in Pirate Studios Limited ("Pirate"), an entity which operates as 24-hour self-services music studios in the UK, Germany and US. The Group funded 75% of the investment on behalf of other third party investors. As of December 31, 2022, the shares held had not yet been transferred to such investors, and as such a liability of $2,777 thousand was recorded within Trade Payables and Other Liabilities in the accompanying Consolidated Statement of Financial Position. Furthermore, as of December 31, 2020, Management concluded there was an impairment in the value of the Pirate investment of $1,067 thousand, due to changes in market conditions caused by COVID-19. An impairment loss of $201 thousand related to the Group’s own investment was recognized in the Consolidated Statement of Profit or Loss and an impairment loss of $866 thousand related to investment on behalf of third party investors was recognized against the liability. As of December 31, 2022 and December 31, 2021 no further changes or impairment adjustments were noted.

CURRENT TRADE AND OTHER PAYABLE

CURRENT TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2022
CURRENT TRADE AND OTHER PAYABLES [Abstract]
CURRENT TRADE AND OTHER PAYABLES	CURRENT TRADE AND OTHER PAYABLES At December 31, 2022 2021 (In thousands of US$) Trade payables 22,118 11,496 Customer advances 3,980 1,641 Accrued expenses and other liabilities 18,566 14,303 Provision for tax uncertainties 14,311 9,590 Phantom share liability (Note 28) 6,963 3,434 Loyalty program redemption 1,035 903 Deferred and contingent consideration (Note 14) 1,696 1,891 Employee-related liabilities 1,728 410 Income and non-income taxes payable 6,347 3,621 Liabilities related to Mantra (Note 30) 2,005 — Liabilities related to Pirate Studios (Note 18) 2,777 2,777 Trade payables and other liabilities 81,526 50,066 The carrying values of trade payables is considered to be a reasonable approximation of fair value.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Dec. 31, 2022
Loans Payable [Abstract]
LOANS PAYABLE	LOANS PAYABLE Loans Payable in the accompanying Consolidated Statement of Financial Position is composed of the following: At December 31, Interest rate Maturity 2022 2021 (In thousands of US$) Real Estate Partner loans 2% - 15% 2023 28,839 15,467 Bank and government loans 1% - 12% 2023 6,952 1,986 Other debt 5% - 10% 2023 1,887 2,005 Total current interest-bearing loans and borrowings 37,678 19,458 Non-current interest-bearing loans and borrowings: Term Loan Agreement 18% 2023 — 34,276 Real Estate Partner loans 2% - 15% 2024 to 2042 59,939 60,352 Bank and government loans 1% - 12% 2024 to 2029 37,730 21,080 Other debt 5% - 10% 2025 327 14,006 Total non-current interest-bearing loans and borrowings 97,996 129,714 Denominated in the following currencies: US dollars 69,717 90,761 Sterling 12,681 12,191 Colombian Peso 9 55 Brazilian Real 18,802 17,043 Israeli Shekels 25,542 8,484 Peruvian Sol 1,888 2,169 Australian Dollar 3,689 2,671 Euro 3,346 15,798 Total interest-bearing loans and borrowings 135,674 149,172 Interest expense on Loans Payable and Convertible Loans, included within Finance Costs in the accompanying Consolidated Statement of Profit or Loss are as follows: Year ended 2022 2021 2020 (In thousands of $) Interest expense on Term Loan Agreement 6,758 3,360 4,614 Interest expense on Real Estate Partner loans 13,391 11,444 5,384 Interest expense on Bank and Government loans 5,630 666 186 Interest expense on Bridge Loan Facility 8,413 — — Interest expense on Term Loan Note 1,120 — — Interest expense on other debt 534 92 216 Interest expense on 2020 convertible loan notes (see Note 21) 35,855 25,161 8,469 Total interest expense on loans 71,701 40,723 18,869 Term Loan Agreement In January 2018, the Company, as the borrower, entered into a Term Loan Agreement (as amended from time to time, the “Term Loan Agreement”), together with Selina Hospitality Operations Mexico, S.A. de C.V., Selina Operation One (1), S.A. (“Selina One”), the lenders thereunder, including Cibanco, S.A. Institución de Banca Múltiple, Gomez Cayman SPV Limited and 166 2nd LLC, as well as the security agent, GLAS Trust Corporation Limited. The facility accrued interest at a rate of 12% per annum until the end of April 2021 and increases by 2% each three-month period starting from May 1, 2021, such interest rate not to exceed 18% in total. In March and April 2020, the Group signed a cashless rollover agreement with three lenders. As a result, $30,297 thousand were rolled over from the existing loans into a convertible instrument (described below in Note 21). Since the terms of the Term Loan and the Convertible Note (CLN 2020) were substantially different, the Company treated this roll over as an extinguishment of debt in accordance with IFRS 9, Financial Instruments, and a gain on extinguishment of debt of $2,669 thousand was registered in the 2020 Consolidated Statement of Profit or Loss (see Note 6). For the remaining balance of the loan, Selina has the prepayment option or option to repay the Term Loan without any penalty or premia and the lenders have the right to convert their debt outstanding under the Term Loan Agreement into debt under the Convertible Note Instrument (CLN 2020) to be exercised within a limited six-month window from April 30, 2021. In July 2021, the Term Loan Agreement was amended to provide for, among other things, the automatic conversion of the loan into equity in the Company upon the consummation of an Equity Financing, with such conversion to occur at a discount to the share price utilized for the Equity Financing depending on the valuation of the Company at that time, and the Company’s right, to be exercised within a limited window following the conversion trigger, to repay the debt at par value plus a prepayment fee of 40% of the amount due. In October 2021, the Term Loan was amended again, which amendment became effective on December 2, 2021, to modify the automatic conversion trigger and the parameters for an Equity Financing transaction in particular, and to incorporate fee letters that provide for the payment to the lenders of certain fees should the Company undergo a public listing under certain circumstances (“IPO Transaction”). The Company treated these amendments as an extinguishment of debt in accordance with IFRS 9, Financial Instruments, and a loss on extinguishment of debt of $18,485 thousand was registered in the 2021 Consolidated Statement of Profit or Los s (see Note 6). Year ended Year ended (In thousands of US$) (In thousands of US$) Debt component of the Term Loan at closing 34,276 30,916 Interest charged (using effective interest rate) 6,758 3,360 Conversion to equity in October 2022 (41,034) — Carrying amount of the loan payable component at December 31 — 34,276 Automatic Conversion component / Prepayment option at 1.4 15,882 21,192 (Gain) loss from revaluation to fair value through profit and loss 2,593 (5,310) Conversion to equity in October 2022 (18,475) — Carrying amount of the derivatives financial liabilities components at December 31 — 15,882 The carrying amount for the Term Loan, as of December 31, 2021, at amortized cost, was $34,276 thousand. In October 2022, all amounts under the Term Loan Agreement converted into equity upon completion of the Business Combination (BCA) as described in Notes 1 c) and 14. The interest rate in 2022 and 2021 was 18%. Interest payments were capitalized every three The facility included customary representations, warranties, covenants, indemnities, reporting requirements and restrictions, including a negative pledge relating to the Company’s ability to incur additional debt, and is secured by a guarantee by Selina One as well as a pledge of the shares of Selina One by the Company. Real Estate Partner loans The Company’s subsidiaries have entered into agreements with local capital partners that provide funding to the group to allow it to lease and convert properties into Selina branded properties. These funding arrangements are often structured as loans, in exchange for which the local capital partners receive a yield or interest on such amounts, often together with a portion of the profits of projects which are funded through such a structure. In some cases, for strategic transactions, these loans are secured. As of December 31, 2022, the outstanding amount of these long- term partner loans total $88,778 thousand ($75,819 thousand as of December 31, 2021). Included within these loans are the following transactions closed during the year ended December 31, 2022: - In February 2022 the Group borrowed in Australia $1,274 thousand as the second disbursement of a loan ($2,786 thousand in 2021). The currency of the loan is Australian Dollar. Interest rate is 9.75%. The outstanding amount as of December 31, 2022 is $3,818 thousand. Maturity is in 2027. - In February 2022 the Group entered into a purchase and sale agreement for the sale of a property, land and building in the United States, subject to certain conditions as the applicable municipal authorities’ approval of the site plan for redevelopment of the property, among others. The total selling price of the property is $3,000 thousand. Furthermore, in March 2022 the Group borrowed in the United States $3,000 thousand. The currency of the loan is US Dollar. Interest rate is 6% during the first 6 months and 12% during the course of the remaining period. The outstanding amount as of December 31, 2022 is $3,186 thousand. Maturity is in 2023. If, prior to the Maturity Date, Borrower satisfies all conditions to closing on the sale of the property pursuant to the Purchase and Sale Agreement between Borrower and Lender then Borrower’s obligation to pay the outstanding balance of the Original Loan shall thereupon be cancelled and such outstanding balance shall instead be applied by Lender in payment of the purchase price to acquire the property pursuant to the PSA. - In April 2022, the Group received in the USA a loan for a hotel in Washington, D.C. The currency of the loan is Pound Sterling. Interest rate is 3-Month LIBOR plus a margin of 8.45%. The outstanding amount as of December 31, 2022 was $487 thousand. Maturity is in 2040. - In May 2022 the Group borrowed in Morocco US $1,680 thousand. The currency of the loan is Euro. Interest rate is 5%. The loan was fully repaid on December 2022. - In September and October 2022, the Group received in the UK a loan for a hotel in Margate. The currency of the loan is Pound Sterling. Interest rate is 9%. The outstanding amount as of December 31, 2022 was $657 thousand. Maturity is in 2027. - In the second half of 2022, the Group received a loan for a hotel refurbishment in Germany. The currency of the loan is Euro. Interest rate is 2%. The outstanding amount as of December 31, 2022 was $1,958 thousand. Maturity is in 2026. - During 2022 and 2021 the Group also borrowed from real estate partners for hotels located in Israel. The currency is Israeli New Shekel. The outstanding amount as of December 31, 2022 is $17.2 million. ($6 million as of December 31, 2021). Maturity ranges from 2023 to 2042. Included within these loans are the following transactions closed during the year ended December 31, 2021: - In July 2021, the Group received in Greece a loan for the Theatrou Hotel. The currency is Euro and the maturity is in 2040. Interest rate is 5%. The outstanding amount as of December 31, 2022 is $1,387 thousand ($1,743 thousand as of December 31, 2021). - In Brazil the Group also received during 2021 additional proceeds of $5,962 thousand for hotels located in Brazil. The currency is Brazilian Real. The interest rate for the facility is 8% and the maturity occurs in 2042. The outstanding amount of all borrowings in Brazil as of December 31, 2022 is $18,802 thousand.($16,910 thousand as of December 31, 2021). Bank and Government Loans a. IDB Loan Furthermore, on November 20, 2020, Selina Global Services Spain, S.L., a wholly-owned subsidiary of the Company, as the borrower, Selina One and Inter- American Investment Corporation (“ IDB Invest ”), as the lender, entered into a Loan Agreement and related documentation (“ IDB Facility ”) pursuant to which IDB Invest has agreed to extend to the borrower, together with a participant lender, loans in the aggregate principal amount of $50 million. The borrower has a right to request a disbursement once per quarter, subject to certain debt covenants and conditions precedent being satisfied. The interest rate for the loans is LIBOR plus a 7.5% margin, and the facility also contains commitment, front-end, mobilization, cancellation and exit fees. During the course of 2021, collateral was put into place to secure repayment of the loan, including collateral provided by the Company, such as a parent company guarantee and a pledge over the Company’s shares in the borrower. As of December 31, 2020 the Company had not drawn any amounts under this facility. The outstanding amount (including accrued interest) under this facility was $31.3 million and $14.6 million as of December 31, 2022 and December 31, 2021, respectively. In December 2022, the Company made effective a cash deposit of $2,045 thousand within a debt service reserve account in order to comply with its contractual obligations. The Company must maintain this deposit at all times with an amount equal to the debt service reserve requirement. Therefore, the cash and cash equivalents disclosed in the Consolidated Statement of Cash flows includes the $2,045 thousand which is held in a debt service reserve account for the loan. The loan documentation has affirmative and negative covenants, including detailed environmental, social and governance requirements indemnification provisions, representations and warranties and reporting obligations commensurate with development bank credit facilities. On December 22, 2022, IDB Invest amended the Loan Agreement where the existing covenants metrics were reset, being Selina compliant with financial covenants as of December 31, 2022. On March 27, the financial covenants contained in the Loan Agreement were subsequently amended by IDB Invest for the periods ended March 30, 2023 and June 30, 2023. There are no assurances that IDB Invest will agree to future amendments of financial covenants. The loan is guaranteed by, among other things, the Company and various subsidiary companies, as affiliate guarantors, as well as pledges over the shares and bank accounts of certain subsidiary companies, mainly those located in Brazil, Mexico, Colombia, Costa Rica, Panama and Ecuador. The maturity date is December 15, 2027 and the facility includes various mandatory repayment obligations and voluntary prepayment rights. b. Other Loans In April and May of 2020, the Group borrowed $1,832 thousand from JP Morgan Chase Bank and TD Bank through the PPP. In March 2021, Selina also borrowed $2,000 thousand from TD Bank through the PPP. The PPP provides loans to qualifying businesses in amounts up to 2.5 times their average monthly payroll expenses and was designed to provide a direct financial incentive for qualifying businesses to keep their workforce employed during the COVID-19 pandemic. PPP loans are uncollateralized and guaranteed by the SBA and are forgivable after a “covered period” (eight or twenty-four weeks) as long as the borrower maintains its payroll levels and uses the loan proceeds for eligible expenses, including payroll, benefits, mortgage interest, rent, and utilities. The forgiveness amount will be reduced if the borrower terminates employees or reduces salaries and wages more than 25% during the covered period. Any unforgiven portion is payable over 2 years if issued before, or 5 years if issued after, June 5, 2020 at an interest rate of 1% with payments deferred until the SBA remits the borrower’s loan forgiveness amount to the lender, or, if the borrower does not apply for forgiveness, ten months after the end of the covered period. PPP loan terms provide for customary events of default, including payment defaults, breaches of representations and warranties, and insolvency events and may be accelerated upon the occurrence of one or more of these events of default. Additionally, PPP loan terms do not include prepayment penalties. The outstanding balance of these loans as of December 31, 2022 is $2,390 thousand ($3,498 thousand as of December 31, 2021). The amount which has been forgiven during 2022 is $1,113 thousand and during 2021 was $374 thousand. The maturity date on these loans ranges between 2023 and 2025. The Group also borrowed $469 thousand in Peru in May 2020 from the Banco de Credito del Peru. These loans are part of the program Reactiva Peru. The currency of the loans is the Peruvian Sol. The interest rate is 1%. Repayments began in June 2021 with monthly repayments of principal and interest. Maturity is in May 2023. As of December 31, 2022 and 2021, $94 thousand and $302 thousand, respectively, were outstanding under these loans. In December 2019, the Group borrowed $2,500 thousand from Banistmo Bank through a non-revolving credit facility. The interest rate is 6 month SOFR + 4.75% margin and the maturity is in 2026. In December 2019, the Group also arranged with Banistmo Bank a revolving credit facility of $1.5 million. Interest rate is 6 month SOFR + 4.50% margin and the maturity is in 2024. As of December 31, 2022 and 2021, $3,406 thousand and $4,053 thousand, respectively, were outstanding under these loans. Additionally, in November 2021 the Group fully repaid the $1,617 thousand loan with the Bank of Costa Rica. During 2022 the Group has also borrowed in Israel from Bank Mizrahi-Tefahot and in 2021 from Leumi Bank. The currency is Israeli New Shekel. Interest rate ranges from 3% to 8%. Maturity ranges from 2022 to 2029. The outstanding balance as of December 31, 2022 is $7,438 thousand and as of December 31, 2021 was $1,103 thousand. Other debt a. Bridge Loan Facility In November 2021, the Group entered into a committed bridge loan facility. The interest rate on each draw is 10%, payable up front, and the lenders are entitled to receive warrants issued by the Company in an amount equivalent to 15% of the amount drawn. In April 2022, the Company drew a total amount of $10 million under the facility. In May 2022, the Company drew the remaining $15 million from the facility (as of December 31, 2021 the Company had not yet drawn any amounts under this facility). Draws under the facility were fully repaid upon the closing of the Business Combination (BCA) as described in Notes 1 c) and 14. In October 2022, the Bridge Loan Facility warrants converted into equity upon the closing of the Business Combination by a total amount of $3.7 million. The loss from revaluation of the Bridge Loan Facility warrants instrument to fair value through the profit and loss since inception to conversion totalised $0.4 million that was registered in the 2022 Consolidated Statement of Profit or Loss (see Note 6). b. Term Loan Note On April 14, 2022, Selina Management Company UK Ltd (“SMCUK”), a subsidiary of Selina, as the borrower, and Guines LLC, as the lender, entered into an unsecured Term Loan Note and Guaranty agreement (“Term Loan”) pursuant to which SMC UK borrowed $5 million, which Term Loan was guaranteed by certain subsidiaries of Selina. The principal amount was repaid in June 2022. An interest charge of $100,000 was earned by the lender upon, and deducted from, the funding of the loan proceeds and an additional interest charge of $1 million was paid upon the closing of the Business Combination. The Term Loan Note contained customary representations, warranties and covenants. There was not any outstanding amount as of December 31, 2022. c. PIPE Investor advanced funding As stated in the Note 1 c), on December 2, 2021, the Group announced that it had entered into PIPE subscription agreements in respect of $55.45 million of investment and a $15 million equity backstop from Bet on America Holdings LLC, the managing member of BOA's sponsor. Between December 2021 and October 2022, various PIPE investors pre-funded their subscription amounts (totaling $49.2 million ) in exchange for early payment fees paid in additional shares upon closing of the Business Combination.

CONVERTIBLE NOTE AND WARRANTS

CONVERTIBLE NOTE AND WARRANTS	12 Months Ended
	Dec. 31, 2022
Convertible Notes And Warrants [Abstract]
Convertible Notes And Warrants	CONVERTIBLE NOTE AND WARRANTS Selina Convertible Note Instrument 2020 (CLN 2020) December 31, Variance December 31, Variance December 31, (In thousands of US$) Cash proceeds of issue of convertible loan notes 59,650 44,350 104,000 — — Roll over into convertible note 30,672 — 30,672 — — Net consideration from issue of convertible loan notes 90,322 44,350 134,672 — — Note component at date of issue 52,953 10,733 63,686 — 63,686 Interest charged (using effective interest rate) 8,469 25,161 33,630 35,855 69,485 Interest paid in cash — — — (1,171) (1,171) Roll over of CLN 2020 to CLN 2022 — — — (28,512) (28,512) Conversion to equity — — — (102,679) (102,679) Reclassification from Convertible Note to Loans Payable — — — (809) (809) Carrying amount of the loan payable component at year end 61,422 35,894 97,316 (97,316) — Conversion components as the date of issue 27,878 25,685 53,563 — 53,563 Warrants at the date of issue 6,829 7,862 14,691 — 14,691 Loss (gain) from revaluation to fair value through profit and loss 8,420 6,325 14,745 8,028 22,773 Derivatives Roll over of CLN 2020 to CLN 2022 — — — (14,409) (14,409) Conversion to equity — — — (76,618) (76,618) Carrying amount of the derivative financial liability components at year end 43,127 39,872 82,999 (82,999) — a. Convertible Loan Note Instrument (CLN 2020) In March 2020, the Company and Selina Operation One (1), S.A. (“Selina One”) entered into a Convertible Loan Note Instrument (CLN 2020) constituting $90 million principal amount, 10% fixed rate guaranteed security convertible redeemable loan notes due 2023 (as amended from time to time). The $90 million headroom under the CLN 2020 was increased to $125 million in July 2021 and could be increased further in certain limited circumstances, such as notes issued in connection with accrued interest or conversion of a senior term loan into notes. The maturity date of the debt is June 30, 2023. The Company may not prepay the debt before the maturity date, although the Company may be required to redeem the notes at greater than their par value upon event of default by the Company or upon an Initial Public Offering (IPO), change of control or insolvency event. Interest accrues on a payment in kind basis at a rate of 10% per annum and capitalizes on a quarterly basis based on the date of issuance of each note. In addition, the Company entered into various letter agreements with holders of notes constituting a majority of the debt under the CLN 2020, which agreements provided for the automatic conversion of the holder’s debt into equity in the Company upon the completion of certain conditions. The conditions were met by the end of January 2022, at which point the conversion of the debt that was subject to the Automatic Conversion Letters would occur automatically upon the completion of the Business Combination (as of December 31, 2021, all conditions were not met to provide the automatic conversion feature to be effective). Such conversion would occur at a discount to the share price utilized for an equity financing depending on the valuation of the Company at that time. The CLN 2020 was amended further in October 2021, which amendment became effective on December 2, 2021, to modify one of the conversion triggers, which would occur in the event the Company did not complete a qualifying financing by December 31, 2021, by extending the financing deadline to June 30, 2022 and changing qualifying financing requirements (such qualifying financing deadline subsequently was extended on July 1, 2022, from June 30, 2022 to September 30, 2022, and then again on September 30, 2022, to December 31, 2022). Convertible note holders generally had the option to convert some or all of their notes into equity upon the occurrence of a trigger event, including an exit event, such as IPO or change of control, a new equity fundraising round or the failure of the Company to complete a qualifying equity financing of at least $50 million by December 31, 2021 (which date was extended to December 31, 2022). The conversion price was set at either 65% or 70% of the price of the equity issued in connection with the fundraising or exit event, depending on the valuation of the Company for such purposes, or if no qualifying fundraising occurs within a certain time period, conversion was to be determined using a multiple of revenues. On April 22, 2022, in connection with investors entering into subscription agreements for $147.5 million aggregate principal amount of unsecured convertible notes under a new convertible note instrument ("CLN 2022", as described further down) to be issued upon the closing of the business combination between Selina and BOA Acquisition Corp. (“Business Combination"), as announced on December 2, 2021, several holders of the CLN 2020 agreed with Selina to allow the Company to redeem or, as applicable, exchange, their notes prior to their maturity date and reinvest $35,800 thousand of the proceeds into the CLN 2022 on the same terms as other CLN 2022 investors. Any additional interest accrued under the Convertible Loan Notes to be redeemed or exchanged was paid in cash at the closing of the Business Combination. In connection with the completion of the Business Combination (see Note 14), most of the debt and accrued interest payable to holders of notes under the CLN 2020 converted into equity, with $36 million being reinvested (the “Reinvestment Amount”) into the CLN 2022. Only $1.2 million amount of the CLN 2020, held by one investor, remained unpaid as at the closing of the Business Combination ($0.8 million as of December 31, 2022) and such amount, plus accrued interest, will become due at the end of June 2023. As of December 31, 2022, the carrying amount, at amortized cost, of the note liability component of the CLN 2020 was nil ($86,699 as of December 31, 2021). The CLN 2020 contains customary representations, warranties, covenants, indemnities, reporting requirements and restrictions, including a negative pledge relating to the Company’s ability to incur additional debt, and is secured by a guarantee by Selina One as well as a pledge of the shares of Selina One by the Company. b. Mexico Notes On April 20, 2020, Selina Hospitality Operations Mexico, S.A. de C.V., as the borrower (“ Selina Mexico ”), the Company and Selina One entered into a Convertible Loan Note Instrument constituting $5 million principal amount, 10% fixed rate guaranteed secured convertible redeemable loan notes due 2023 (the “ Mexico Note Instrument ”). Cibanco, S.A. Institución de Banca Múltiple is the only noteholder under this instrument and subscribed for a total of $11,238 thousand in the notes. The terms and conditions of the Mexico Note Instrument are substantially similar to the CLN 2020, except that the debt is convertible into shares of Selina Mexico. The noteholder and the parties to the Mexico Note Instrument entered into a Put and Call Option Agreement, originally dated January 15, 2018 and amended and restated on 28 April 2020, that allows the noteholder to convert its equity in Selina Mexico into equity in the Company, subject to the terms therein. The amendments introduced in the CLN 2020 in the year 2021 and 2022 as above mentioned were equally applicable to the Mexico Note Instrument. In connection with the completion of the Business Combination (see Note 14), most of the principal and interest under the Mexico Note Instrument ultimately was exchanged for New Notes issued under the CLN 2022, with the remaining amounts payable thereunder being repaid in cash, and the Mexico Note was fully satisfied and discharged. As of December 31, 2022, the carrying amount, at amortized cost, of the note liability component of the Mexico Note Instrument was nil ($10,617 thousand as of December 31, 2021). c. Warrants A Warrant Instrument accompanied the CLN 2020. Under the Warrant Instrument, certain new money noteholders were entitled to warrants that gave each noteholder the right to acquire its pro-rata portion of an allocation of ordinary shares ranging from 4.5% to 7.5% depending on when a warrant was exercised, either before or after a new fundraising round, and if a warrant was exercised after a new fundraising round, then the allocation changed based on the valuation ascribed to the company during the fundraising round. All the warrants were issued by Selina Hospitality PLC . The warrant instrument was amended and restated in October 2021, which amended and restated warrant instrument became effective on December 2, 2021, to accommodate the issuance of additional warrants in connection with the increased headroom under the CLN 2020, as described above, and the potential issuance of a new tranche of warrants upon the completion of the Business Combination. The range of allocation of ordinary shares to which holders of the warrants were entitled was increased to 6.25% to 10.42% (depending on valuation as described above). In connection with the completion of the Business Combination, 100% of the warrants issued under the Warrant Instrument were exercised for Ordinary Shares of Selina. Selina Convertible Note Investment 2022 (CLN 2022) On April 22, 2022, in connection with the Business Combination, Selina entered into convertible note subscription agreements with certain institutional and other investors, pursuant to which Selina agreed to issue and sell, in private placements expected to close concurrently with the closing of the Business Combination, $147,500,000 aggregate principal amount of unsecured convertible notes (the “CLN 2022") for an aggregate purchase price equal to 80% of the principal amount of the Notes. The obligations of the investors to consummate the subscriptions are conditioned upon, among other things, Selina having received cash proceeds of at least $50,000,000 pursuant to PIPE financing and other conditions precedent been satisfied or waived. In connection with the completion of the Business Combination, on October 27, 2022, the Company issued the CLN 2022 in the aggregate principal of $147.5 million for an aggregate purchase price of $118.0 million. The Company received $82.0 million of cash proceeds in connection with the issuance of the CLN 2022 . Furthermore, several holders of the existing convertible debt under the Convertible Loan Note Instrument and Mexico Notes (CLN 2020) agreed with Selina to allow the Company to redeem or, as applicable, exchange their notes prior to their maturity date and reinvest $36.0 million of the proceeds into the CLN 2022 on the same terms as other CLN 2022 investors. Since the terms of the CLN 2020 and the CLN 2022 were substantially different, the Company treated this roll over as an extinguishment of debt in accordance with IFRS 9, Financial Instruments, and a gain on extinguishment of debt of $6,921 thousand was registered in the 2022 Consolidated Statement of Profit or Loss (see Note 6). The debt under the CLN 2022 constitutes senior obligations of Selina and ranks pari passu in right of payment with all of our existing senior indebtedness. The notes issued under the CLN 2022 are convertible into ordinary shares of Selina at a conversion price of $11.50 per share, and will mature on November 1, 2026, unless earlier converted or repurchased. The CLN 2022 will bear interest at a rate of 6.00% per annum until conversion, redemption or repurchase. Interest accrues from the issue date or from the most recent date on which interest has been paid. Interest is payable annually in arrears on each May 1 and November 1 of each year, commencing on May 1, 2023. Accrued interest on the notes issued under the CLN 2022is to be computed on the basis of a 360-day year composed of twelve 30-day months and, for partial months, on the basis of the number of days actually elapsed in a 30-day month. The Company may, at its election, force conversion of the notes issued under the 2022 CLN after the first anniversary of their issuance if the last reported sale price of Selina shares is greater than or equal to 140% of the conversion price for at least 20 trading days during the period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter, and subject to certain trading volumes having been met. Various corporate events that occur prior to the maturity date may increase the conversion rate. In addition, in the event that a holder of the notes elects to convert its notes, or in the event of a mandatory conversion, prior to the third anniversary of the issuance of the notes, Selina will be obligated to pay an amount equal to twelve months of interest, which amount will be paid in cash or shares depending on the circumstances of the conversion. From and including October 27, 2022, the date the CLN 2022 was issued, to and including February 27, 2024, the amount of unrestricted cash to be held by the Group on a consolidated basis in the aggregate shall at all times be no less than an amount equal to $15 million. As of December 31, 2022, the carrying amount, at fair value, of the CLN 2022 was $47,096 thousand. As additional consideration for the noteholders investing in the CLN 2022, the subscription agreements provided that each investor was to receive warrants to purchase a number of ordinary shares of Selina equal to approximately one-third of the number of shares into which the principal amount of such investor’s notes were convertible. A total of 4,274,929 warrants were issued to noteholders at the closing of the Business Combination and the warrants have an exercise price of $11.50 per share (see "Description of Public Warrants" section below). In addition to the warrants, in connection with the execution of the subscription agreements, investors also entered into letter agreements with Bet on America LLC, BOA’s sponsor, pursuant to which the sponsor agreed to transfer to such investors, at the closing of the Business Combination, shares of BOA Class B Common Stock owned by the sponsor, and ultimately Selina ordinary Shares in exchange therefore (the "CLN 2022 Sponsor Shares"). The number of sponsor shares to be transferred was determined by multiplying each such investor’s aggregate principal investment in the notes by a percentage ranging from 2.5% to 7.5% based on the principal amount of the notes for which such investor subscribed. Concurrently with the closing of the Business Combination, the noteholders recieved 899,125 Selina's Ordinary Shares pursuant to the 2022 Convertible Note Sponsor Agreements. Since the sponsor shares were transferred to the 2022 CLN investors by BOA's sponsor, they were treated economically the same as the issuance of equity instruments. Therefore, as part of the CLN 2022 transaction, the consideration paid by noteholders was allocated to those CLN 2022 Sponsor Shares in the same manner as the issuance of new equity instruments and accordingly the CLN 2022 Sponsor Shares were treated as equity instruments ($8,766 thousand) (see Note 24). Description of Warrants In US$ thousand Public warrants Private warrants Convertible Note Warrants 2022 Total Warrants at the date of issue 1,840 1,585 1,582 5,007 Loss (gain) from revaluation to fair value through profit and loss (1,227) (1,059) (1,240) (3,526) Carrying amount of the warrants at year end 613 526 342 1,481 Public Warrants and Private Placement Warrants Upon the Business Combination (BCA), 7,666,666 public warrants (“Public Warrants”) and 6,575,000 warrants that were issued to Bet on America LLC, BOA's sponsor, in a private placement transaction (“Private Warrants”) were assigned to and assumed by Selina Hospitality PLC and an Amended and Restated Warrant Agreement (the "Warrant Agreement") was issued as part of that transaction. As of December 31, 2022, all warrants were outstanding with the exception of 100 Public Warrants that had been exercised in November 2022. The Public Warrants and the Private Warrants give the holders the right, but not the obligation, to subscribe to Selina Ordinary Shares at a fixed or determinable price for a specified period of time subject to the provisions of the Warrant Agreement. The Warrants became exercisable 30 days after the consummation of the Business Combination and will expire five years after the completion of the Business Combination or earlier upon redemption, liquidation or expiration in accordance with their terms. The basic terms are: - 5 year term from the closing of the Business Combination, expiring on October 26, 2027 - Exercise price of $11.50 - The Company has a right to redeem the Public Warrants, to repurchase them, for a price of $0.01 per Warrant in the event the Selina share price is $18.00 per share or more for a period of 20 out of 30 trading days, in which event warrant holders may exercise their warrants during a period of 30 days after Selina provides a notice of redemption - The Private Placement Warrants are not redeemable by the Company unless they are held by a third party transferee These instruments were considered to be part of the net assets acquired from BOA as part of the Business Combination (Note 14) and therefore, the provisions of debt and equity classification under IAS 32 Financial Instruments: Presentation (“IAS 32”) were applied. In accordance with IAS 32, a contract to issue a variable number of shares fails to meet the definition of equity and must instead be classified as a derivative liability and measured at fair value with changes in fair value recognized in the consolidated statement of profit and loss and other comprehensive income (loss) at each reporting date. As the warrant instrument includes contingent provisions that introduce potential variability to the settlement of the Public Warrants and Private Warrants, dependent on the occurrence of some uncertain future events, the Public Warrants and Private Warrants are accounted for as derivative financial liabilities at fair value, with changes in fair value reflected through profit and loss on the consolidated statement of profit and loss and other comprehensive income (loss). Convertible Note Warrants 2022 In connection with the CLN 2022, each 2022 CLN investor received warrants to purchase a number of ordinary shares equal to approximately one-third of the number of ordinary shares into which the principal amount of the notes issued under the CLN 2022may convert. A total of 4,274,929 warrants were issued to holders of notes issued under the 2022 CLN concurrently with the closing of the Business Combination (Note 14). The CLN 2022 warrants have an exercise price of $11.50 per share, subject to adjustment upon the happening of certain events, and are identical to the Public Warrants in all other material respects, except (i) the CLN 2022 warrants are not subject to redemption and (ii) the holders of the 2022CLNwarrants may exercise such warrants on a cashless basis under the circumstances described in the Amended and Restated Warrant Agreement. Upon the transfer of the 2022 CLN warrants, such warrants will be redeemable by Selina and the holders of the warrants may no longer exercise such warrants on a cashless basis.

CONTINGENT LIABILITIES AND GUAR

CONTINGENT LIABILITIES AND GUARANTEES PROVIDED	12 Months Ended
	Dec. 31, 2022
Commitments And Contingent Liabilities [Abstract]
CONTINGENT LIABILITIES AND GUARANTEES PROVIDED	CONTINGENT LIABILITIES AND GUARANTEES PROVIDED The Group is subject to several legal claims and proceedings, the ultimate outcome of which is subject to many uncertainties inherent in litigation. These legal claims and proceedings are in various stages, and either individually or in the aggregate, are not likely to have a significant effect on the Group’s financial position or profitability. The Group issues parent company guarantees on the majority of its leases to secure management and lease agreements and/or funds to convert properties to Selina branded hotels. Due to the application of IFRS 16, all potential lease liabilities have been recognized on the Consolidated Statement of Financial Position. No other material contingent liabilities or off-balance sheet arrangement have been identified. The Group believes the possibility of any outflows related to contingent liabilities is remote.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Disclosure of shares outstanding	The following table summarizes Selina's Ordinary Shares outstanding as of October 27, 2022 (Effective Time): Shares % BOA 6,703,999 6.9 % Existing Selina Shareholders (post subdivision) 82,261,678 85.3 % PIPE Shares & Payables Settlement Shares 7,125,000 7.4 % BCA Bridge Loan Warrants 375,000 0.4 % Total Selina Ordinary Shares outstanding at closing 96,465,677 100.0 % Issued and outstanding December 31, 2022 2021 (In thousands of US$) Ordinary shares of $0.01 each — 4 Series A shares of $0.01 each — 156 Series B shares of $0.01 each — 44 Series C shares of $0.01 each — 32 Ordinary shares of $0.005064 each (after Redesignation and Subdivision) 488 — 488 236

ADDITIONAL PAID IN CAPITAL

ADDITIONAL PAID IN CAPITAL	12 Months Ended
	Dec. 31, 2022
Additional Paid In Capital [Abstract]
ADDITIONAL PAID IN CAPITAL	ADDITIONAL PAID IN CAPITAL At 1 Issuance of Exercises Conversion Equity- At 31 (In Thousands of US$) Share premium 178,715 382,192 — — — 560,907 Costs of equity raise (542) (12,234) — — — (12,776) Value of conversion rights on investors fund 1,926 — — — — 1,926 Equity on stock compensation 11,014 — 118 — 2,021 13,153 Total additional paid-in capital 191,113 369,958 118 — 2,021 563,210 At 1 Issuance of Exercises Conversion Equity- At 31 (In Thousands of US$) Share premium 178,549 82 84 — — 178,715 Costs of equity raise (542) — — — — (542) Value of conversion rights on investors fund — — — 1,926 — 1,926 Equity on stock compensation 8,197 — — — 2,817 11,014 Total additional paid-in capital 186,204 82 84 1,926 2,817 191,113 The share premium account includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are presented separately as costs of equity raise. The impacts within Additional Paid-in Capital (APIC), "Issuance of shares" in the year 2022 are as follows: (in million) Selina Convertible Instrument Conversion (CLN 2020, Term Loan and Legacy Warrants) $ 238.6 A Issuance of Selina Ordinary Shares to PIPE Investors $ 52.6 B Conversion of the BCA Bridge Loan Warrants $ 3.7 C Deferred Underwriting Fees $ 4.5 D CLN 2022 Sponsor Shares $ 8.8 E Share Listing Expenses $ 74.4 F Convertible Note Placement Fee (CLN 2022) $ (0.4) G Transaction costs associated with the issuing of shares $ (12.2) H Total Selina Additional Paid-in Capital 2022 (Issuance of Shares) $ 370.0 A) On October 27, 2022, as described in Note 23, in the context of the consummation of the Business Combination -see Note 14-, the existing financing instruments, being a portion of CLN 2020 (see Note 21), the Term Loan (see Note 20), put and call options, and existing 2018/2020 warrant instrument (the "Legacy Warrants"), converted into equity. B) As described in Note 20 e), pursuant to the consummation of the Business Combination, the shares issued to investors under the PIPE subscription agreements, including those shares issued to satisfy early payment fees, were issued at an implied price per Ordinary Share of $10.00. C) Warrants issued in connection with a committed bridge loan facility, were exercised upon the Closing Date occurring (see Note 20), D) Ordinary Shares in exchange for a portion of BOA's underwriter fees that were issued at a price per Ordinary Share of $10.00 (see Note 23). E) The Convertible Loan Investment (CLN 2022) Sponsor shares issued pursuant to which the BOA’s sponsor, Bet on America LLC, agreed to transfer to such the CLN 2022 investors, at the closing of the Business Combination, shares of BOA Class B Common Stock owned by the sponsor, and ultimately Selina Ordinary Shares in exchange therefore (the "CLN 2022 Sponsor Shares"). See Note 21. F) The Share Listing Expenses, that reflects a non-recurring adjustment for $74.4 million representing the excess of the fair value of the shares issued over the value of the net assets acquired in the Business Combination (see Note 14). G) Convertible Note Placement Fee from Oppenheimer & Co. Inc. acquisition cost that represents the costs directly attributable to the acquisition of the Convertible Note Investment (CLN 2022), and; H) Reflects the transaction costs associated with the issuing of shares. Transaction costs incurred by Selina in relation to the Business Combination amounted to $19.8 million of which $12.2 million was recognized directly within equity as incremental and directly attributable costs for the issuance of new shares (see Note 14).

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT The following table presents the fair value measurement hierarchy for the Group's assets and liabilities. Quantitative disclosures of the fair value measurement hierarchy of the Group's assets and liabilities as of December 31, 2022 and 2021: Valuation Fair value hierarchy 2022 Level 1 Level 2 Level 3 Total (In thousands of US$) Assets & Liabilities measured at fair value: Derivative financial assets (Note 17): Dec 31, 2022 (903) - (471) (1,374) Derivative financial liabilities (Note 30): Dec 31, 2022 — — 1,216 1,216 Warrants (Note 21): Dec 31, 2022 1,481 — — 1,481 Liabilities whose fair value is disclosed (Note 26): Financial Instruments designated at fair value through P&L (CLN 2022) Dec 31, 2022 — — 47,096 47,096 Interest-bearing loans Dec 31, 2022 — — — — Valuation Fair value hierarchy 2021 Level 1 Level 2 Level 3 Total (In thousands of US$) Assets & Liabilities measured at fair value: Derivative financial liabilities (Note 26): Dec 31, 2021 — — 76,906 76,906 Warrants (Note 21): Dec 31, 2021 — — 21,975 21,975 Liabilities whose fair value is disclosed (Note 26): Interest-bearing loans (CLN 2020) Dec 31, 2021 — — 97,316 97,316 Interest-bearing loans (Term loan) Dec 31, 2021 — — 34,276 34,276 There were no transfers from level 1 to level 2 during the period and no transfers out of Level 3. Derivative financial liabilities are the derivative components which are embedded in the CLN 2020 and CLN 2022, as presented in Notes 20 and 21. The fair value of the derivative financial liabilities and the warrants is the amount at which the instruments could be exchanged in a current transaction between willing parties other than in a forced transaction (a forced liquidation or distress sale). The following methods and assumptions were used to estimate the fair values of both the derivative financial liabilities and the warrants: - Fair value of Selina's market capitalization has been estimated using a Discounted Cash Flow (DCF) model. The valuation requires management to make certain assumptions about the model inputs, including forecast cash flows, the discount rate, credit risk and volatility. The probabilities of the various estimates within the range can be reasonably assessed and are used in management's estimate of fair value for these investments in unquoted shares. - Fair value of the convertible loans, including the embedded derivatives was based on a combination of probability analysis and Monte Carlo simulation, based on Management's estimations. This method included evaluation of many possible value outcomes asset. Description of significant unobservable inputs to valuation: Valuation Significant unobservable Input in Sensitivity of the input to fair value Financial Instruments designated at fair value through P&L (CLN 2022) DCF and Monte Carlo Weighted average cost of capital (WACC) 50% 5% increase (decrease) in the discount rate would result (decrease) increase in fair value by $(4,170) thousands, $4,461 thousand, respectively

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS Categories of financial instruments Carrying amount Fair value December 31, December 31, 2022 2021 2022 2021 (In thousands of US$) Financial assets Measured at amortized cost: Current Cash 47,689 21,943 47,689 21,943 Trade and other receivables 10,543 10,527 10,543 10,527 Non-current Trade and other receivables 1,671 1,925 1,671 1,925 Non-current financial assets 3,149 3,156 3,149 3,156 Security Deposits 10,910 9,773 10,910 9,773 Total financial assets 73,962 47,324 73,962 47,324 Financial and lease liabilities Measured at amortized cost: Current Loans payable (37,678) (19,458) (37,678) (19,458) Lease liabilities (59,115) (45,660) (59,115) (45,660) Trade payables and other liabilities (81,526) (50,066) (81,526) (50,066) Non-current Loan payable, net of current portion (97,996) (129,714) (97,996) (130,735) Convertible Note — (97,316) — (142,317) Lease liabilities, net of current portion (469,745) (348,972) (469,745) (348,972) Accounts payable from related parties — (3,472) — (3,472) Measured at fair value through profit or loss: Current Derivative financial instruments (warrants and conversion option on convertible note) (1,481) (82,999) (1,481) (82,999) Derivative financial instruments (convert features and prepayment option on the Term Loan Note and put and call options) (1,216) (15,882) (1,216) (15,882) Convertible Note (7,914) — (7,914) — Non-Current Convertible Note (39,182) — (39,182) — Total financial and lease liabilities (795,853) (793,539) (795,853) (839,561) The carrying amounts of current trade and other receivables, trade payables and certain accrued liabilities, all of which are financial instruments, are considered to approximate the fair value of these items due to the short-term nature of the amounts involved. The carrying amounts of non-current financial assets and financial liabilities recorded at amortized cost in the Consolidated Financial Statements approximate to their fair values. Financial risk management The Group is exposed to financial risks that arise in relation to underlying business activities. These risks include: market risk, credit risk, liquidity risk, and capital risk. There are Board approved policies in place to manage these risks. During 2022 and 2021, the Company did not have a hedging policy in place or transactions involving derivative instruments (other than those embedded in the convertible loan instruments). There have been no major changes in the financial risk management objectives, processes and policies from prior years. Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises: foreign exchange risk and interest rate risk. Financial instruments affected by market risk include loans and other borrowings, cash and cash equivalents, debt and equity investments and derivatives. Foreign exchange risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate as a result of changes in foreign currency exchange rates. Movements in foreign exchange rates can affect the Group’s reported profit or loss and net financial assets and liabilities. The most significant exposures of the Group are in currencies that are freely convertible. The Group’s cash and cash equivalents are predominantly held in USD (79% and 76% of total as of December 31, 2022 and 2021, respectively). The Group’s loans and borrowings are also denominated predominantly in USD (64% and 76% of total as of December 31, 2022 and 2021, respectively). The Company does not enter into cash flow or net investment hedging. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company's exposure to the risk of changes in market interest rates relates primarily to the Company's long-term liabilities with floating interest. The Group does not see a significant interest rate risk as the majority of interest on debt is being charged on a fixed rate basis. With the exception of overdrafts, 74% of borrowings were fixed rate debt at December 31, 2022 (2021: 80%). The Group does not enter into interest rate hedging transactions through the use of interest rate swaps or other derivative instruments. Credit and concentration risk Credit risk represents the financial loss the Group would experience if a counter-party to a financial instrument, in which the Group has an amount owing from the counterparty, failed to meet its obligations in accordance with the terms and conditions of its contracts with the Group. Overall credit risk of the Group is low as most guests are charged either in cash or by credit card, and supplier or other lenders to the Group are highly diversified, with low concentration. The Group’s credit risk is primarily attributable to its accounts receivable as cash balances are deposited with reputable financial institutions. The accounts receivable amounts disclosed in the financial statements are net of allowances for doubtful accounts, estimated by the Group’s management based on prior experience and their assessment of the current economic environment. The Group recognized $3,501 thousand of allowances for doubtful accounts in 2022 (2021 - $2,134 thousand, 2020 - $997 thousand). The Company writes off financial assets that are past due for more than one year and for which there will be no further collection activities. In addition, the Company writes off financial assets for which the Company believes the likelihood of collection is nil, for example, in situations in which the borrower is in liquidation or bankruptcy proceedings. Cash at bank and in hand, short-term deposits, trade and other receivables are subject to the expected credit loss model requirements of IFRS 9. Other receivables typically comprise of arrangements with landlords or partners where the Group might be providing loans for development or refurbishment purposes. Outstanding debts are monitored and expected credit losses are periodically assessed for recoverability. The expected credit loss is considered to be immaterial. The Group and the company’s financial instruments are exposed to concentration risk. The Group assesses the inherent concentration risk as low due to the fact hospitality services are provided to multiple customers or guests at many locations and the vast majority of payments are processed in cash or by credit card. Receivables from guests on the balance sheet have arisen in the last days of December prior to year end and have either not yet been charged from guests or from institutions in charge of processing card payments. Due to the nature of the Group’s operations and cash flow monitoring, it is unlikely that debtors will remain outstanding long term. Liquidity and capital risk management Liquidity risk is the risk that the Group will encounter difficulty in meeting obligations associated with financial liabilities. The Group manages liquidity risk through the management of its capital structure as outlined below. The Group policy is to ensure sufficient liquidity to meet all foreseeable medium-term cash requirements and provide headroom against unforeseen obligations. Cash and cash equivalents are held in short- term deposits, mostly in USD, in banks in the UK, US and Panama. As of December 31, 2022 and December 31, 2021, we had cash and cash equivalents of $47.7 million and $21.9 million, respectively, and outstanding loans and borrowings of $182.8 million and $246.5 million, respectively. Cash and cash equivalents include $2.0 million which is held in a debt service reserve account for a loan. As of December 31, 2022 we also had $20.6 million undrawn amounts under the $50 million loan facility entered into in November 2020 with Inter-American Investment Corporation, subject to compliance of covenants and other requirements, including borrowing based restrictions. Additionally, from and including October 27, 2022, the date the CLN 2022 was issued (see Note 21), to and including February 27, 2024, the amount of unrestricted cash to be held by the Group on a consolidated basis in the aggregate shall at all times be no less than an amount equal to $15 million. The Group’s objectives in managing capital are to ensure sufficient liquidity to pursue its strategy of growth and to provide returns to its shareholders. The Group defines the capital it manages as the aggregate of its equity, which comprises common stock, additional paid in capital, accumulated deficit and currency translation. The Group manages its capital to intend to continue as a going concern. The capital structure consists of net debt, issued common stock capital and reserves. The structure is managed to maximize returns to shareholders and to service debt obligations, whilst maintaining maximum operational flexibility. The current capital structure is a combination of investor funding through investor debt and equity, bank debt, debt convertible to equity, and long term partner debt. The Group’s ability to successfully carry out its business plan is primarily dependent, among others, upon its ability to obtain sufficient additional capital, or secure other sources of funding from financial institutions for working capital or other long term needs. There are no certain assurances that the Group will be successful in obtaining an adequate level of financing needed to cover its contractual commitments and meet its operating needs until the business is able to generate sufficient operating cash flow from its portfolio of hotels (see Note 2b). The Group was not subject to any significant externally imposed capital requirements. The table below summarizes the maturity profile of the Group's financial liabilities based on contractual undiscounted payments (including interest payments): Less than 1 to 2 2 to 3 3 to 4 > 4 Total (In thousands of US$) December 31, 2022 Loans payable 46,380 22,993 16,722 18,032 93,632 197,759 Lease liabilities 59,115 55,049 55,417 55,742 780,126 1,005,449 Trade payables and other liabilities 49,343 — — — — 49,343 Accounts payable to related parties — — — — — — Convertible loans 8,948 8,850 8,850 156,350 — 182,998 163,786 86,892 80,989 230,124 873,758 1,435,549 December 31, 2021 Loans payable 22,685 80,437 8,032 9,089 81,097 201,340 Lease liabilities 45,660 45,274 42,993 42,745 607,558 784,230 Trade payables and other liabilities 31,124 — — — — 31,124 Accounts payable to related parties — — — — 3,472 3,472 Convertible loans — 176,448 — — — 176,448 99,469 302,159 51,025 51,834 692,127 1,196,614

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS a. The parent Company, controlling shareholders and subsidiaries: Dekel Development Holding S.a.r.l. (formerly Dekel Development Holding, S.A.), and its parent company, Kibbutz Holding S.à.r.l. (Kibbutz), together held 19.87% of the issued ordinary shares of Selina Hospitality PLC as of December 31, 2022 (34.66% as of December 31, 2021). As of December 31, 2022, Kibbutz was controlled by Rafael Museri (31.38%) and Daniel Rudasevski (31.38%), the two co-founders of the Company and its CEO and Chief Growth Officer, respectively. Mr. Museri and Mr. Rudasevski are directors of Kibbutz and control its Board of Directors. Messrs Museri and Rudasevski sit on the Company's Board of Directors, which as of December 31, 2022, was comprised of seven directors, including five independent directors in addition to Mr Museri and Mr Rudasevski. In addition, Messrs. Museri and Rudasevski each have a 25% interest in and serve as directors of Kibbutz General Partner S.a.r.l., the general partner of the Selina Growth Fund S.C.Sp., which held a 7.84% ownership interest as of December, 31 2022, and they may receive dividends in connection with such shareholding. As for subsidiaries, see Note 29 to the financial statements. The following provides a summary of each main arrangement with related parties as of December 31, 2022 Lease and similar arrangements Subsidiaries of Selina lease certain hotel properties and corporate office space from various entities in which either Dekel and/or Messrs. Mr. Museri and Mr. Rudasevski have or have had an ownership interest (see Notes 27 (b) and 27 (c) for amounts of lease liabilities and interest charged on these liabilities). Family Arrangements Various subsidiaries of Selina previously had entered into finder agreements with the Founders’ relatives or companies affiliated with them, pursuant to which the finders were paid, or are to be paid, fees based on a percentage of annual rent for assisting the group in locating sites for leasing by Selina and converting the sites into Selina branded properties, as well as some of their relatives hold Selina Hospitality PLC ordinary shares as of December 31, 2022 and phantom shares pursuant to the Phantom Equity Incentive Plan as described in Note 28. Shareholder Loans Each of the following entities (each a “Related Lender”) is considered a related party to Selina Hospitality PLC and its subsidiaries. Selina and/or its subsidiaries had entered into certain debt arrangements with the Related Lenders as described below: • 166 2nd LLC (“166”) • Bet on America LLC • CIBanco, S.A. Institución de Banca Múltiple (“CIBanco”) • Dekel • Gomez Cayman SPV Limited (“Gomez Cayman”) • Kibbutz • Selina Growth Fund S.C.Sp. (“SGF”) Convertible note instrument (CLN 2022) As described in Note 21, in connection with the completion of the Business Combination (BCA), on October 27, 2022 (the "Issue Date"), the Company issued the Convertible Notes in the aggregate principal of $147.5 million for an aggregate purchase price of $118.0 million. Each of the following Related Lenders holds one or more convertible notes issued pursuant to the Convertible Loan Note Instrument (CLN 2022) for the aggregate nominal amounts set forth opposite such Related Party Noteholder’s name below. Name of Amount of Gomez Cayman SPV Limited and its related entity, Cibanco, $17,889 Kibbutz Holding S.a.r.l. $14,857 Guines $8,914 Ridgeview Holdings LLC $283 Cobalt Partners, LP $3,537 Convertible note instrument (CLN 2020) In March 2020, the Group’s Parent Company (“Selina”) and its subsidiary Selina Operation One (1), S.A. (“Selina One”) entered into the Convertible Loan Note Instrument with certain noteholders, including those set forth in the table below (the “Related Party Noteholders”) for the issuance of the Notes. In July 2021, Selina, Selina One and certain of the required noteholders agreed to increase the aggregate principal amount issuable under the Convertible Note Instrument from $90 million to $125 million. In October 27, 2022, the CLN 2020 either converted into equity pursuant to the BCA (see Note 14) or rolled over into the CLN 2022 (see Note 21). Each of the following Related Party Noteholder held one or more convertible notes issued pursuant to the Convertible Loan Note Instrument (CLN 2020); 166 2nd LLC, Gomez Cayman SPV Limited and its related entity, Cibanco, S.A. Institución de Banca Múltiple, Dekel, Kibbutz, Stanhouse Capital Inc.and Selina Growth Fund S.C.Sp. (Messrs. Museri and Rudasevski are directors of Selina Growth Fund S.C.Sp. (“SGF”) and are directors of and own 50% of the equity interests in the general partner of the SGF). Mexico note In April 20, 2020, Selina Hospitality Operations Mexico, S.A. de C.V., as the borrower (“Selina Mexico”), Selina and Selina One entered into a Convertible Loan Note Instrument (CLN 2020) constituting US$5,000,000 principal amount 10% fixed rate guaranteed secured convertible redeemable loan notes due 2023 (the “Mexico Note Instrument”). Cibanco is the only noteholder under this instrument. In October 27, 2022, the Mexico note (CLN 2020) rolled over into the CLN 2022 (see Note 21). Term loan As described in Note 20, in January 2018, Selina, as the borrower, entered into a Term Loan Agreement (as amended from time to time, the “Term Loan Agreement”), together with Selina Hospitality Operations Mexico, S.A. de C.V., Selina One, the lenders thereunder, including Cibanco, S.A. Institución de Banca Múltiple, Gomez Cayman SPV Limited and 166 2nd LLC, as well as the security agent, GLAS Trust Corporation Limited. The loan is comprised of two different tranches and the term for each tranche is 60 months from the funding of each tranche. In October 27, 2022, the Term Loan converted into equity pursuant to the BCA (see Note 14). Stanhouse loan Stanhouse Capital Inc. (“Stanhouse") advanced $1,000 thousand to Selina Operation Chelsea, LLC (“Selina Chelsea”), a subsidiary of Selina, pursuant to a promissory note, dated October 29, 2019. The promissory note’s principal amount of $1,000 thousand bears interest at a yearly rate of 10% per annum. This loan was fully repaid in November 2022. Term Loan Note On April 14, 2022, Selina Management Company UK Ltd, a subsidiary of Selina ("SMC UK"), and Guines LLC (“Guines”), which held $6.3 million principal amount of notes under the Convertible Loan Note Instrument, entered into an unsecured Term Loan Note and Guaranty agreement (“New Term Loan”) pursuant to which SMC UK borrowed $5.0 million from Guines. The New Term Loan was guaranteed by certain subsidiaries of Selina and contained customary representations, warranties and covenants. The facility was repaid by SMC UK in June 2022, subject to payment of an additional interest charge of $1.0 million, which was paid to Guines upon Closing. Founder loans Pursuant to a founder’s agreement, dated November 11, 2013 and subsequently amended, certain shareholder lenders made loans to Selina, including $333 thousand from Stanhouse, $850 thousand from Dekel and $550 thousand from other shareholders. The total outstanding principal and interest due under the loans was $2,261 thousand as of December 31, 2021, and the loans bear interest at a rate of 5% per annum until repaid. This loan was fully repaid in October 2022. Kibbutz loan Pursuant to that certain loan agreement dated December 30, 2020, Selina Management Panama, S.A. received a loan of $300,000 from Kibbutz at an 8% interest rate (the “Kibbutz Loan”). Such loan was fully repaid in January 2022. Joint venture arrangements Pursuant to a joint venture agreement dated May 1, 2017, as amended, 166 2nd LLC, which is considered to be a related party of the Company, contributed $4.05 million to Selina Bogota Real Estate, S.A.S. (“Bogota RE”), in exchange for the issuance of certain preferred shares in Bogota RE that entitle the holder of such shares to dividends that provide a 7% internal rate of return on the outstanding amount of the investment from time to time. Bogota RE used the capital, in addition to contributions from Selina, to acquire/lease and renovate the hotel currently operating as the Selina Bogota and related real estate. b. Balances with related parties: Key management Other related parties (In thousands of US$) December 31, 2022: Receivables: Trade receivables — 20 Payables: Convertible note 10,345 — Warrants 75 — Lease liability 16,585 — December 31 2021: Receivables: Trade receivables — 327 Payables: Accounts payable — 3,472 Loan payable 37,737 324 Convertible note 60,819 24,876 Derivative financial liabilities 44,525 21,728 Warrants 6,926 10,098 Lease liability 22,455 — c. Transactions with related parties: Key management Other related parties (In thousands of US$) Year ended December 31, 2022 Finance Costs 39,061 18,015 Finance Income (19,172) — Gain on lease termination (Note 12) — 1,487 Year ended December 31, 2021 Finance Costs 58,281 10,430 Year ended December 31, 2020 Finance Costs 1,617 — On September 23, 2022, Selina Operation Bola de Oro S.A. terminated a related party lease and recognized the difference between the remaining lease liability and right-of-use asset as Finance Income (see Notes 6 and 12). In 2021, Selina Operation Santa Teresa S.A. sold leasehold improvements and hotel assets to the Group's 30% owned associate, Selina Santa Teresa S.A., for $100 thousand. The carrying value of these assets was $1,187 thousand, resulting in a loss on sales of assets of $1,087 thousand, recognized in the Group's Consolidated Statement of Profit or Loss within Other non-operating expense, net. There were no other transactions with directors and key management personnel during the years ended December 31, 2022 and December 31, 2021. d. Compensation and benefits to interested parties and key management personnel: The key management personnel are the directors of the Company. The remuneration that they have received during the year is set out below in aggregate for each of the specified in IAS 24 Related Party Disclosures . Year ended December 31, 2022: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 3,338 Social security costs 636 Share-based payment benefits 2,160 Total 6,134 Year ended December 31, 2021: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 806 Social security costs 106 Share-based payment benefits 401 Total 1,313 Year ended December 31, 2020: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 766 Social security costs 95 Share-based payment benefits 526 Total 1,387

SHARE BASED PAYMENTS

SHARE BASED PAYMENTS	12 Months Ended
	Dec. 31, 2022
Share Based Payments Arrangements [Abstract]
SHARE BASED PAYMENTS	SHARE BASED PAYMENTS 2018 Global Equity Incentive Plan In August 2018, the Board of Directors of the Company adopted an equity incentive plan that subsequently has been amended and restated, most recently in June 2022, and is now known as the Selina Hospitality PLC Amended and Restated 2018 Global Equity Incentive Plan (the “Original Plan”). Certain subplans to the Original Plan, including an Israeli subplan and UK subplan, also were approved by the Board. The Original Plan provided for the grant, at the discretion of the Board of Directors, of stock options and other equity awards. The maximum number of shares that were authorized to be issued pursuant to awards under the plan was 3,576,469. Generally, options are to expire ten years from the date of grant unless they are exercised before then. The Original Plan is treated as equity-settled share-based payments. Options granted to advisors The board granted awards to certain advisors in previous years. The awards included 264,159 shares and 10,800 options, both subject to vesting conditions. During 2022, the Group granted no options to advisors (2021 – 1,271 options, 2020 - nil) and all of the previously granted shares and options had fully vested at December 31, 2021. 2022 Omnibus Equity Incentive Plan In 2022, the Board of Directors and shareholders of the Company adopted the Selina Hospitality PLC 2022 Omnibus Equity Incentive Plan (“New Plan”), established as a successor to the Original Plan. Israeli and UK subplans have been approved as part of the New Plan. No additional grants may be made under the Original Plan from the closing of the Business Combination on October 27, 2022 as the New Plan took effect at that time. However, outstanding awards under the Original Plan as of the closing date shall continue in effect according to their terms. The purpose of the New Plan is to provide employees of Selina and its subsidiaries, certain consultants and advisors who perform services for Selina or its subsidiaries, and non-employee members of the Board with the opportunity to receive grants of incentive options, nonqualified options, share appreciation rights, share awards, share units, and other share-based awards. The maximum number of ordinary shares authorized for issuance pursuant to awards made under the New Plan was 9,646,567 as of the closing of the Business Combination and generally increases each year by 1.5% of the total outstanding shares of the Company as at the end of the previous year. Accordingly, the total headroom under New Plan was increased to 11,114,553 ordinary shares in January 2023. Additionally, awards under the Original Plan that terminate, expire or are cancelled, forfeited, exchanged or surrendered on or after the closing of the Business Combination without having been exercised, vested or paid prior to such time, including shares tendered or withheld to satisfy tax withholding obligations with respect to outstanding grants under the Original Plan, shall be available for issuance or transfer under the New Plan. As of December 31, 2022, no awards had been issued under the New Plan. Phantom Equity Incentive Plan In 2021, the Group adopted a Global Phantom Equity Incentive Plan (the “Phantom Plan”) intended to promote the interests of the Group by providing certain employees and non-employees with an opportunity to participate in an appreciation of the Company’s value in connection with the occurrence of a qualifying liquidity event, such as an initial public offering or change of control, via the issuance of phantom shares. The most recent valuation at December 2022 indicated a phantom share value of $19.8 per share ($13.3 per share at December 2021). Each phantom share that remains outstanding as of immediately prior to a qualifying liquidity event shall become vested and non-forfeitable upon the occurrence of such an event. Phantom shares will expire on the seventh anniversary from grant date if the qualifying liquidity event does not take place, or in case of liquidation, dissolution or winding up of the Company. The Phantom Plan was used, in part, to compensate employees whose salaries were reduced as a result of measures taken to address the impact of the COVID-19 pandemic. The Group believes the Phantom Plan meets the cash-settled share-based payment transaction definition in IFRS 2, Appendix A. The Capital Reorganization described in Note 14 represented a qualifying liquidity event, and as such the Group recognized a $3,528 thousand compensation expense under such Plan during 2022 (2021: $2,377 thousand, 2020: $1,057 thousand compensation expense recognized as the Group considered probable that a qualifying liquidity event would occur). Employee Share Purchase Plan In 2022, the Board of Directors and shareholders of the Company adopted the Selina Hospitality PLC Employee Share Purchase Plan (“ESPP”), which became effective on October 27, 2022 in conjunction with the closing of the Business Combination, and is intended to provide eligible employees with the opportunity to acquire ordinary shares in the Company through participation in a payroll-deduction based employee share purchase plan intended to meet the requirements of section 423 of the Internal Revenue Code (the “Code”). The ESPP also authorizes offerings that are not intended to comply with the requirements of section 423 of the Code, but that are designed to comply with the requirements of jurisdictions outside the United States. The ordinary shares that are purchasable under the ESPP may be newly issued or reacquired shares, and the aggregate number of shares that may be issued or transferred pursuant to the rights granted under the ESPP was 1,929,313 ordinary shares as of December 31, 2022. That headroom generally increases each year by 1% of the aggregate number of Company shares outstanding on the last trading day of the immediately preceding fiscal year and, accordingly, was increased to 2,907,970 ordinary shares in January 2023. As of December 31, 2022, no shares were purchased under the ESPP. Stock-based compensation expense was composed as follows: Year ended December 31, 2022 2021 2020 (In thousands of US$) Equity-settled share-based payment plans 2,021 2,817 1,340 Cash-settled share-based payment plans 3,528 2,377 1,057 Total share-based payments 5,549 5,194 2,397 Employees 5,549 5,192 2,301 Advisors — 2 96 Total share-based payments 5,549 5,194 2,397 The table below summarizes the number and weighted average exercise prices (WAEP) relating to stock options issued under the Plan for employees during the year ended December 31, 2022, 2021 and 2020: Year ended December 31, 2022 2021 2020 Number WAEP Number WAEP Number WAEP Options at beginning of year 5,227,099 6.7 3,620,737 6.0 2,283,130 4.6 Options granted 1,882,046 4.0 1,980,828 7.5 2,004,410 7.9 Options exercised (20,152) 5.5 (211,582.0) 0.5 - - Options forfeited (923,438) 7.8 (162,884) 7.1 (666,803) 7.0 Options outstanding at end of year 6,165,555 8.1 5,227,099 6.7 3,620,737 6.0 Options exercisable at end of year 3,665,582 4.9 2,494,059 4.9 1,594,238 3.7 The weighted average number of stock options outstanding during the current period (and for periods all presented) was adjusted for the Subdivision event of Selina's Ordinary shares described in Note 23, that have increased the number of ordinary shares outstanding for no additional consideration. The number of stock options outstanding before the Subdivision event was adjusted for the proportionate change in the number of ordinary shares outstanding as if the Subdivision event had occurred at the beginning of the earliest period presented. Measurement of the fair value of equity-settled share options: The Company uses the Black-Scholes (B&S) model when estimating the grant date fair value of equity-settled share options. The measurement of the fair value is at the grant date of equity-settled share options, and takes into account the expected volatility of the share prices, based on comparable companies' share price volatility. The following table lists the inputs to the Black-Scholes model used for the fair value measurement of the newly granted equity-settled share options for the above plans: Year ended December 31, 2022 2021 2020 Weighted average fair value at the measurement date ($) 6.3 11.0 3.3 Dividend yield (%) 0 0 0 Expected volatility of the share prices (%) 55.4 87.6 70.3 Risk-free interest rate (%) 2.0 1.1 0.4 Expected life of share options (years) 6.2 6.4 6.5 Weighted average share price ($) 3.2 4.2 1.9 Model used B&S B&S B&S The weighted average remaining contractual life for the share options outstanding as of December 31, 2022 was 7.9 years (as of December 31, 2021: 8.4 years and as of December 31, 2020: 8.9 years). The range of exercise prices for share options outstanding as of December 31, 2022 was $0.01 - $8.86 (as of December 31, 2021: $0.01 - $15.92 and as of December 31, 2020: $0.01 - $15.92). On 5 August 2022, the Compensation Committee of the Board of Directors resolved to amend 526,649 outstanding options to reduce the exercise price per share to $17.5. The incremental fair value of $269 thousand resulting from this modification was recognized as an expense. The incremental fair value granted was calculated as the difference between the fair value of the options with reduced exercise price and the net fair value of the initial options, at the date the replacement equity instruments are granted. During the year ended December 31, 2022, the Group issued 1,422,328 Restricted Share Units with a weighted-average fair value of $2.71 measured on the basis of an observable market price (year ended December 31, 2021: $0, December 31, 2020: $0). Additionally, the Group entered into equity-settled share-based transactions with parties other than employees in 2017, namely investors who were providing advisory services to the Group, and with advisor who is not an investor in The Group has measured the transaction indirectly at the fair value of the instruments granted at grant date. Market condition features were not incorporated into the measurement of fair value. For the year ended December 31, 2022, the advisory related stock-based compensation expense was $0 (2021 - $2 thousand and 2020 - $96 thousand). During the year ended December 31, 2022, 0 (2021: 0, 2020: 30,453) shares and 0 (2021: 1,271, 2020: 3,600) options vested in relation to advisory share agreements with key advisors of the Group. Cash-settled share-based payment transactions The following table presents the outstanding liabilities in respect of which the employee's right has vested by the reporting date: Year ended December 31, 2022 2021 (In thousands of US$) Granted (units) 352,557 258,406 Phantom share fair value ($) 19.8 13.3 Total liabilities 6,963 3,434

INVESTMENTS IN SUBSIDIARIES

INVESTMENTS IN SUBSIDIARIES	12 Months Ended
	Dec. 31, 2022
Disclosure of subsidiaries [abstract]
INVESTMENTS IN SUBSIDIARIES	INVESTMENTS IN SUBSIDIARIES As of December 31, 2022, the following were subsidiary undertakings of the Group: Name Country of Effective Effective interest percentage details Registered Office Address Selina Management Company UK Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operations UK Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operation Camden, Ltd. United Kingdom 90.00 % Selina Operation Camden, Ltd. is a 90% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s share capital; and (2) Selina Operations UK, Ltd. owns 90% of the share capital of Selina Operation Camden, Ltd. represented by 135 Ordinary Shares. 102 Fulham Palace Road Selina Operation Brighton, Ltd. United Kingdom 90.00 % Selina Operation Brighton, Ltd. is a 90% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s share capital; and (2) Selina Operations UK, Ltd. owns 90% of the share capital of Selina Operation Brighton, Ltd., represented by 135 Ordinary Shares. 102 Fulham Palace Road Selina Operation Midlands, Ltd United Kingdom 99.01 % Selina Operation Midlands, Ltd. is a 99.01% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s outstanding stock; and (2) Selina Operations UK, Ltd. owns 99.1% of the outstanding stock of Selina Operation Midlands, Ltd. Third-party owns 0.99% of the of the outstanding stock of Selina Operation Midlands, Ltd (via B ordinary shares) and Selina Operations UK, Ltd. owns 99.01% of the outstanding stock of Selina Operation Midlands, Ltd (via A ordinary shares). Selina Operations UK, Ltd owns 100% of the voting shares in Selina Operation Midlands, Ltd. Third party's B ordinary shares have a distribution preference. 102 Fulham Palace Road Selina RY Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operations Bath Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operation Holborn Ltd (formerly Selina UK Real Estate Ltd.) United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Loyalty Management Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Ventures Holding Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Wheel Ventures Limited United Kingdom 100.00 % The ownership interest in Selina Wheel Ventures Limited comprises partnership interests. Selina Ventures Holding Ltd is contractually obligated to transfer part of its shares so that its final ownership will be equal to 45%. 102 Fulham Palace Road Global Demandco Limited United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina International Music Summits Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Sound Ventures GP Limited Jersey Channel Islands 100.00 % The ownership interest in Selina Sound Ventures GP Limited and Pirate Venture LP comprises partnership interests. Pirate Studios Limited is a 3.50% owned investment of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Pirate Venture LP’s (Jersey Island) limited partnership rights as the sole limited partner thereof; (2) Selina Holding Company UK Societas owns 100% of Seliana Venture Holdings Ltd. outstanding equity stock, (3) Selina Ventures Holding Ltd. also owns 100% of the outstanding stock of Selina Sound Ventures GP Limited (Jersey Island) which is the general partner of Pirate Ventures LP; and (4) Selina Sound Ventures Ltd. acting on behalf of Pirate Venture LP as the general partner thereof, holds 3.50% of Pirate Studios Limited outstanding stock represented in 3,221 preferred B1 shares. 3 rd Floor, Liberation House, Castle Street, St Helier, Jersey JE1 1BL Pirate Venture LP Jersey Channel Islands 100.00 % Not applicable 3 rd Floor, Liberation House, Castle Street, St Helier, Jersey JE1 1BL Seli-Na Operations II Pt, Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Seli-Na Operation Porto, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Seli-Na Operation Ericeira, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Name Country of Effective Effective interest percentage details Registered Office Address Seli-Na Operation Palacio, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Vila Nova, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Lisboa RF, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Geres PT, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Arabic Building, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Peniche, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Sintra, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Portugal Real Estate, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Selina Operation Hellas S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Theatrou Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Makrinitsa Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Athens Real Estate, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Evoia Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Real Estate Single Member Private Company Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operations AUT GmbH Austria 100.00 % Not applicable Schottenring 14 Selina Operation Bad Gastein GmbH Austria 100.00 % Not applicable Schottenring 14 Selina Holding Australia Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operations Australia Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation St. Kilda Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation Brisbane Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation Magnetic Island Pty Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Global Services Spain SL Spain 100.00 % Not applicable Calle Eloy Gonzalo, 27, 28010, Madrid, España Selina Operations Spain SL Spain 100.00 % Not applicable Madrid 28008, Calle Princesa, No 24, 4 P Selina Operation Granada SL Spain 100.00 % Not applicable Madrid 28008, Calle Princesa, No 24, 4 P Selina Operations Hungary Kft Hungary 100.00 % Not applicable 1072 Budapest, Rákóczi utca 42, Hungary Selina Danube Real Estate Kft Hungary 100.00 % Not applicable 1072 Budapest, Rákóczi utca 42, Hungary Selina Operation Poland Spółka Z Ograniczoną Odpowiedzialnoscią Poland 100.00 % Not applicable Grzybowska 2/29, Warsaw, Poland Selina Operations Germany GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina DE GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina Berlin GmbH & Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany S1 Berlin Mitte GmbH & Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Name Country of Effective Effective interest percentage details Registered Office Address Selina Konstanzer Str GmbH and Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina RE GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina Services Israel Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Israel Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Selina Operation Neve Tzedek Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Sea Of Galilee Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Beit Oren Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Ramon Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Jerusalem Mountains Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Real Estate Holding, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Capsule Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Metula Ltd, Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Almog Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Adama Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Negev Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Arava Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Yarden Harari Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Hayarkon Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Panama Real Estate, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama SPV 1 Panama RE, S.A. Panama 85.00 % SPV 1 Panama RE, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; and (4) Selina Operations Panama Two, S.A. owns 100% of SPV 1 Panama RE, S.A.'s outstanding stock. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation One (1), S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama, S.A. Panama 76.925 % Selina Operations Panama, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A..’s outstanding stock and (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama S.A.’s outstanding stock represented in 1510 Class A shares. The ownership interest in Selina Operations Panama, S.A. comprises Class A Shares. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama Two S.A. Panama 85.00 % Selina Operations Panama Two, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; and (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Red Frog, S.A. Panama 76.925 % Selina Operation Red Frog, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Red Frog, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Bocas Del Toro, S.A. Panama 76.925 % Selina Operations Bocas Del Toro, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operations Bocas Del Toro, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Pedasi, S.A. Panama 76.925 % Selina Pedasi, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Pedasi, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Management Panama, S.A. Panama 100.00 % Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Explore Panama, S.A. Panama 76.925 % Selina Explore Panama, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Explore Panama, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Corriente Del Sur Investment, S.A. Panama 76.925 % Corriente Del Sur Investment, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Corriente Del Sur Investment, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Venao, S.A. Panama 76.925 % Selina Operation Venao, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Venao, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Bola De Oro, S.A. Panama 76.925 % Selina Operation Bola De Oro, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Bola De Oro, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Riopac, S.A. Panama 85.00 % Selina Operation RioPac, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; and (4) Selina Operations Panama Two, S.A. owns 100% of Selina Operation RioPac, S.A.'s outstanding stock. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama III, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation El Valle, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Boquete, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Venao Tipi, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Santa Catalina, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Hospitality Academy, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama RY Management, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Rev-Share Col, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Argentina, S.R.L. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Operation Bariloche, S.R.L. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Hostech, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Operations Mendoza, S.A.S Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Holding Operations Argentina, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Argentina Real Estate, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Hospitality Bolivia, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Operation La Paz, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Explore Bolivia, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Brazil Hospitalidade, S.A Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP 05.433-010 Vila Madalena, Sao Paulo, Selina Operation Hospedagem Eireli Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP Selina Brazil Turismo, Ltda. Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP 05.433-010 Vila Madalena, Sao Paulo, Selina Operations Chile, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Explore Chile, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Operation Pucon, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Operation Providencia, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Chile Real Estate SpA Chile 100.00 % Not applicable Santiago, Chile Selina Real Estate Holding Costa Rica, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina San Jose City Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Playa Jaco Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina La Fortuna Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Puerto Viejo Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Miramar Vistas Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Tamarindo Beach Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Santa Teresa Re Dos, S.A. Costa Rica 30 % Selina Santa Teresa RE Dos, S.A. is a 30% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Real Estate Holding, S.A.’s outstanding stock; (2) Selina Real Estate Holding S.A. owns 100% of Selina Real Estate Holding Costa Rica, S.A.’s outstanding stock; and (4) Selina Real Estate Holding Costa Rica, S.A. owns 30% of the outstanding stock of Selina Santa Teresa RE Dos, S.A. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Jaco Assets, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Costa Rica, S.A. Costa Rica 85.00 % Selina Operation Costa Rica, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; and (3) PCN Operations, S.A. owns 100% of Selina Operation Costa Rica, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Santa Teresa, S.A. Costa Rica 85.00 % Selina Operation Santa Teresa, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Santa Teresa, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation San Jose City, S.A. Costa Rica 85.00 % Selina Operation San Jose City, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation San Jose City, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Miramar Vistas, S.A. Costa Rica 85.00 % Selina Operation Miramar Vistas, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Miramar Vistas, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Playa Jaco, S.A. Costa Rica 85.00 % Selina Operation Playa Jaco, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Playa Jaco, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation La Fortuna, S.A. Costa Rica 85.00 % Selina Operation La Fortuna, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation La Fortuna, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Puerto Viejo, S.A. Costa Rica 85.00 % Selina Operation Puerto Viejo, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Puerto Viejo, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Tamarindo Beach, S.A. Costa Rica 85.00 % Selina Operation Tamarindo Beach, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Tamarindo Beach, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Restaurante Gato Negro, S.A. Costa Rica 85.00 % Restaurante Gato Negro, S.A. is a 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Restaurante Gato Negro S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Hotel Casitas Eclipse, S.A. Costa Rica 85.00 % Hotel Casitas Eclipse, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Hotel Casitas Eclipse S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, Selina Explore Costa Rica Ltd Costa Rica 85.00 % Selina Explore Costa Rica, Ltd. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Explore Costa Rica Ltd's outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Nosara Sunsets, S.A. Costa Rica 85.00 % Selina Operation Nosara Sunsets S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Nosara Sunsets, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Monteverde Forest, S.A. Costa Rica 85.00 % Selina Operation Monteverde Forest S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Monteverde Forest, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Ecuador Selinaecu, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Quito Selinaquito, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Explore Ecuador Selinaexplore, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Tena Selinatena, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Banos Selinabanos, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Cuenca Selinacuenca, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Montana Selinasol, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Colombia Real Estate, S.A.S Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Bogota Real Estate, S.A.S. Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Cartagena Real Estate, S.A.S. Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Operation

INVESTMENT IN ASSOCIATES AND JO

INVESTMENT IN ASSOCIATES AND JOINT VENTURES	12 Months Ended
	Dec. 31, 2022
Disclosure of associates [abstract]
INVESTMENT IN ASSOCIATES AND JOINT VENTURES	INVESTMENT IN ASSOCIATES AND JOINT VENTURES Acquisition of Mantra By Selina Ltd. On September 22, 2022, the Group signed a joint venture agreement to effectively purchase 50.01% of the issued and paid-up shares of Mantra by Selina, Ltd (“Mantra”), a wellness retreat business. The total consideration of this transaction consists of a mix of cash and equity-settled payment totaling $0.5 million, and consideration in kind of $1.5 million through services to be provided to Mantra by Selina. The agreement also contains certain other clauses whereby, subject to certain revenue performance metrics, Selina shall be entitled to receive additional shares of Mantra, or Mantra will have the right to repurchase additional shares from Selina (not to go below 50.01%), as well as put and call options on the remaining stake up to 100%, at a price to be determined based on Mantra’s net profit over a certain period. The Group accounted for this transaction as a joint arrangement under IFRS 11 (Joint Arrangements), and the investment is presented as "Investments in associates and joint arrangements" within the Consolidated Statement of Financial Position for the year ended December 31, 2022. As of December 31, 2022, the following were associate undertakings of the Group: Name Country of registration or incorporation Effective interest percentage Registered Office Address Selina Real Estate 1, S.A. 1 Panama 30.00% Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Leo Riders Limited Gibraltar 40.00% 57/63 Line Wall Road, Gibraltar GX11 1AA Tze'elim Tourism Guest Rooms - Agricultural Cooperative Society Ltd. Israel 35.00% Kibbutz Tze'elim, Be'er Sheva 85520, Israel Mantra by Selina Ltd. Israel 50.01% Of 12 Masalawati Brothers St., Tel Aviv, Israel 1 This entity no longer owns the assets it was incorporated to hold. Therefore, it is currently in the process of liquidation. 2022 2021 (In thousands of US$) Cost Value as at January 1 887 718 Additions 3,102 161 Decreases — (54) Write-offs (737) — Share of gain / (loss) in associate 84 62 As at December 31 3,336 887 The associates recognized no profits or losses from any discontinued operations, or other comprehensive income. There were no guarantees or implications on wind up of the associates that would be considered a significant risk to the Group, or other significant risks associated with the Group’s interests in associates.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
List Of Accounting Policies [Abstract]
Basis of preparation	Basis of preparationThese financial statements have been prepared in compliance with International Financial Reporting Standards (IFRSs) as issued by the International Accounting Standards Board (IASB).
Basis of consolidation	Basis of consolidation The consolidated financial statements as of December 31, 2022 include the financial statements of Selina Hospitality PLC and its subsidiaries, which share management and shareholders. The Company exercises control over these entities. The control is obtained when the entity: - Has power over its investment. - Is exposed, or has the right, to variable returns derived from its participation with said entity, and - It has the capacity to affect such returns through its power over the entity in which it invests. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. The assets, liabilities and results of the related companies acquired during the year, are included in the consolidated financial statements from the date on which the Company obtained control. The Company will continue to include such statements until the date on which the control ceases. The consolidated financial statements present the results of the Company and its subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full. Non-controlling interest is measured at the proportional share of the identifiable net assets of the controlled entity. Changes in the group's participation in a subsidiary that do not result in a loss of control are accounted for as equity transactions.
Business combinations	Business combinations The consolidated financial statements incorporate the results of business combinations using the acquisition method. The consideration transferred for the acquisition of a subsidiary comprises the: - fair values of the assets transferred - liabilities incurred to the former owners of the acquired business - equity interests issued by the group - fair value of any asset or liability resulting from a contingent consideration arrangement, and - fair value of any pre-existing equity interest in the subsidiary In the Consolidated Statement of Financial Position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognized at their fair values as of the acquisition date. Goodwill is initially measured at cost, which represents the excess of the acquisition consideration and the amount of non- controlling interests over the net identifiable assets acquired and liabilities assumed, and any goodwill that arises is tested annually for impairment. If the cost of acquisition is less than the fair value of the net identifiable assets of the subsidiary acquired, the difference is recognized directly in the Consolidated Statement of Profit or Loss for the period as a bargain purchase. Transaction costs are expensed as incurred, except if related to the issuance of debt or equity securities. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 (2008) are recognized at their fair value at the acquisition date, except: - deferred tax assets or liabilities and liabilities or assets related to employee benefit arrangements are recognized and measured in accordance with International Accounting Standard (IAS) 12, Income Taxes, and IAS 19, Employee Benefits, respectively; - liabilities or equity instruments related to the replacement by the Group of an acquiree’s share based payment awards are measured in accordance with IFRS 2 Share Based Payment; - assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard; and - right of use assets and their respective liabilities, which are accounted for in accordance with IFRS 16. Right of use assets are recognized at the valuation of the corresponding lease liabilities except where exemptions apply. When lease terms are favorable compared to the market, the right of use asset valuation can exceed the value of the associated lease liability to reflect this. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes in fair value recognized in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognized in profit or loss.
Investments in subsidiaries, associates and joint arrangements	Investments in subsidiaries, associates and joint arrangements e.1 Subsidiaries Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The acquisition method of accounting is used to account for business combinations by the Group. Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, statement of comprehensive income, statement of changes in equity and the statement of financial position, respectively. e.2 Associates Associates are all entities over which the Group has significant influence but not control or joint control. This is generally the case where the Group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting ( see (e.4) below ) after initially being recognised at cost. e.3 Joint Arrangements Under IFRS 11 Joint Arrangements investments in joint arrangements are classified as either joint operations or joint ventures. The classification depends on the contractual rights and obligations of each investor, rather than the legal structure of the joint arrangement. Joint operations The Group recognises its direct right to the assets, liabilities, revenues and expenses of joint operations and its share of any jointly held or incurred assets, liabilities, revenues and expenses. These have been incorporated in the financial statements under the appropriate headings. Joint ventures Interests in joint ventures are accounted for using the equity method ( see (e.4) below ), after initially being recognised at cost in the consolidated statement of financial position. e.4 Equity Method Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group’s share of the post-acquisition profits or losses of the investee in profitor loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Where the Group’s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group’s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
Functional currency, presentation currency and foreign currency	Functional currency, presentation currency and foreign currency Functional and presentation currency The consolidated financial statements are presented in US Dollars, the monetary unit of the United States of America, which is the Group’s reporting and functional currency. These financial statements are rounded to the nearest thousand dollar. The Group determines the functional currency of each Group entity, including companies accounted for under the equity method. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. At each period end, foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and the translation at year-end exchange rates of monetary assets and liabilities denominated in currencies other than an entity’s functional currency, are recognized in the Consolidated Statement of Profit or Loss within operating expenses. Group companies Transactions in foreign currencies are translated to functional currency at the exchange rates ruling on the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are retranslated to the functional currency at the relevant rates of exchange ruling on the last day of the period. Foreign exchange differences arising on translation is recognized in the income statement. These are taken directly to the currency translation reserve until the disposal of the net investment, at which time they are recycled against the gain or loss on disposal. The assets and liabilities of foreign operations are translated into US dollars at the relevant rates of exchange ruling on the last day of the period. The revenues and expenses of foreign operations are translated into US dollars at average rates of exchange for the period. The exchange differences arising on retranslation are taken directly to the currency translation reserve. On disposal of a foreign operation, the cumulative amount recognized in the currency translation reserve relating to that particular foreign operation is recycled against the gain or loss on disposal. Upon the full or partial disposal of a foreign operation resulting in loss of control in the foreign operation, the cumulative gain (loss) from the foreign operation which had been recognized in other comprehensive income is carried to profit or loss.
Current Purchasing Power	Current Purchasing Power The Group applies IAS 29 Financial Reporting in Hyperinflationary Economies, which applies when an entity's functional currency is that of a hyperinflationary economy. The financial statements of an entity that reports in the currency of a hyperinflationary
Fair value measurement	Fair value measurement The Group measures financial instruments such as derivatives, at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; or in the absence of a main market, in the most advantageous market for the asset or liability, independently if that price is directly observable or estimated using other techniques of valuation. The fair value of a liability reflects the risk of non-compliance. When applicable, the Group measures fair value of a financial instrument using the quoted price in an active market for that instrument. An active market is one in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. Fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. When there is no quoted price in an active market, the Group uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable input data. The chosen valuation techniques incorporate all factors that markets would consider when fixing a price of a transaction. The fair value of financial assets and liabilities traded in an active market are based on quoted prices. For all other instruments, the Group determines their fair value using other valuation techniques, including net present value, models of discounted cash flows, comparisons with similar instruments that have observable market prices, and other valuation models. The assumptions and input data used in the valuation techniques include reference rates free of risk, credit margins and other assumptions used to estimate the discount rates. The Group measures fair value using the following hierarchy that considers the importance of the input data used for the measurement: - Level 1 are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. - Level 2 are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. - Level 3 are unobservable inputs for the asset or liability.
Revenue recognition	Revenue recognition IFRS 15 establishes a comprehensive framework for determining the amount and time at which revenue is recognized. Under IFRS 15, revenue is recognized when a customer obtains control of the goods or services. Determining the timing of the transfer of control – at a point in time or over time – requires judgement. The transaction price is the amount of the consideration that is expected to be received based on the contract terms, excluding amounts collected on behalf of third parties (such as taxes). Rendering of goods Revenue from sale of goods is recognized in profit or loss at the point in time when the control of the goods is transferred to the customer, generally upon delivery of the goods to the customer. Rendering of services The Company’s principal business activity is the offering of lodging to the traveling public which is a service in which the customer reserves a hotel room for a set period of time and compensates the hotel with payment at the end of the stay. The secondary business activity is the serving of food & beverage (F&B) to the traveling public. And lastly, the Company provides other services to its guests to provide a full local experience (tours & transportation, retail, wellness activities and co-working). Revenue from rendering of services is recognized over time, during the period the customer simultaneously receives and consumes the benefits provided by the Company's performance. The Company charges its customers based on payment terms agreed upon in specific agreements. When payments are made before or after the service is performed, the Company recognizes the resulting contract asset or liability. When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction shall be recognized over time by reference to the stage of completion of the transaction at the end of the reporting period and when the outcome of a transaction involving the rendering of goods can be estimated reliably, revenue is recognized at the point in time. In the cases where the Company partners with third parties to provide a particular service (F&B, T&T, etc.), the Company assesses whether it acts as an agent on behalf of its partners. Accordingly, revenue is recognized for the net amount of the consideration received, after deducting the amount due to the principal. When the Company acts as principal, revenue is shown on a gross basis. Guests frequently make advance deposits prior to their arrival at the hotel. Such deposits are recorded as a current liability until the guest’s arrival. The Group recognizes revenue by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation IFRS 15 requires the Group to follow this 5-step approach to record revenue. Specific considerations are explained below. OTA Packages An exception occurs when a package is sold to the client, particularly through third-party booking agents known as OTAs (Online Travel Agents). Packaged revenues are lodging accommodations sold in conjunction with other services provided by either the property or third parties as part of a single transaction with the customer. For example, a guest could obtain accommodations, meals, spa treatment, and a rental vehicle for a single price. The Company performs the necessary analysis to ensure that revenues are appropriately allocated among departments. In the case where interdepartmental allocations are necessary (for example, where revenues have to be allocated between Rooms and Food and Beverage or other departments), the allocation is made proportionately based on stand-alone selling prices for the separate services if marketed on a standalone basis. The stand-alone selling price is the price at which a company would sell a promised good or service separately to a customer. The best evidence of a stand-alone selling price is the observable price of a good or service when the company sells that good or service separately in similar circumstances and to similar customers. The packaged revenue is then allocated based on the ratio among these stand-alone selling prices. Such an approach is consistent with IFRS 15 as the guest uses different services from various segments and when these services are being provided, performance obligations are being met and revenue can be recognized. An entity shall recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. An entity shall consider the terms of the contract and its customary business practices to determine the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). If a customer obtains a better price through a package than if all services (lodging, food, etc.) were purchased separately, it is reasonable to allocate this discount proportionally to operating segments (such as rooms, food & beverage, etc.) based on stand-alone selling prices. Loyalty program When a loyalty member stays at one of Selina’s locations, they are entitled to a certain number of “tokens” (points) that can be redeemed in the future for free nights. The tokens have an expiration date (tokens expire if unredeemed within twenty-four months from the date such Tokens are granted). The Group recognizes deferred revenue in an amount that reflects unsatisfied performance obligations, valued at the stand-alone price of the future benefit to the members. The Company recognizes revenue as the loyalty points are redeemed. For the rest of the tokens that were not redeemed before expiration, the Company recognizes the amount that was deferred as revenue when the likelihood of the customer exercising its remaining rights becomes remote, usually upon actual expiration of the tokens (“breakage”). Principal vs. agent The Company engages third parties from time to time in certain of its Food & Beverage outlets at its properties, as well as in certain travel & tours, surf or wellness services provided to its guests. When a third party is involved in providing goods or services to a customer, the Company is required to determine whether the nature of its promise as a performance obligation is: - To provide the specified goods or services itself (principal); or - To arrange for a third party to provide those goods or services (agent). A vendor acting as principal controls a good or service before the vendor transfers the good or service to the customer. A vendor that qualifies as a principal may satisfy a performance obligation by itself or engage another party (for example, a subcontractor) to satisfy some or all of a performance obligation on its behalf. When the Company, in its role as a principal, satisfies a performance obligation, it recognizes revenue at the gross amount. The obligation of an agent is to arrange for the provision of goods or services by another third party. When the Company represents an agent, and satisfies a performance obligation, it recognizes revenue as the amount of any fee or commission to which it expects to be entitled. In this case, the Company’s fee or commission might be the net amount of consideration that it retains after paying the third party the consideration received in exchange for the goods or services to be provided by that party. The following points indicate when the Company qualifies as an agent: - Another third party is responsible for fulfilling the contract; - The Company does not have inventory risk; - The Company does not have discretion in establishing prices for the other third party’s goods or services; - The Company’s consideration is in the form of a commission; and - The Company is not exposed to credit risk for the amount receivable from the final customer.
Government loans and grants	Government loans and grants Government grants are recognized when there is reasonable assurance that the grants will be received, and the Group will comply with the required conditions. In 2020, the Group received certain COVID-19 governmental aids, in the form of subsidies and loans. The subsidies were delivered by the UK for a specified window for property and labor remuneration assistance. The loans granted by the Government of Peru were issued at a flat rate with deferrable payment periods for employee compensation commitments and general operating expenses. In the US, the Company received loan proceeds under the Paycheck Protection Program (“PPP”) which was established as part of the Coronavirus Aid, Relief and Economic Security (“CARES”) Act and is administered through the Small Business Administration (“SBA”). Grants received in the form of loans are recognized as Loans Payable in the Consolidated Statement of Financial Position. Once a loan meets the PPP’s eligibility criteria for forgiveness, the corresponding loan amount is cancelled, and a credit is taken in the Consolidated Statement of Profit or Loss within Finance Income. Grants received to compensate for certain costs are recognized as income in the Consolidated Statement of Profit or Loss on a systematic basis over the periods that the related costs are expensed.
Taxes on income	Taxes on income Current or deferred taxes are recognized in profit or loss, except to the extent that they relate to items which are recognized in other comprehensive income or equity. Current tax The current tax liability is measured using the tax rates and tax laws that have been enacted or substantively enacted by the reporting date as well as adjustments required in connection with the tax liability in respect of previous years. Deferred taxes Deferred taxes are computed in respect of temporary differences between the carrying amounts in the financial statements and the amounts attributed for tax purposes. Deferred taxes are measured at the tax rate that is expected to apply when the asset is realized or the liability is settled, based on tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is not probable that they will be utilized. Deductible carryforward losses and temporary differences for which deferred tax assets have not been recognized are reviewed at each reporting date and a respective deferred tax asset is recognized to the extent that their utilization is probable. Deferred taxes are offset if there is a legally enforceable right to offset a current tax asset against a current tax liability and the deferred taxes relate to the same taxpayer and the same taxation authority. The Company applies International Financial Reporting Interpretations Committee (IFRIC) 23 to recognize and measure uncertain tax positions. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax positions within income tax expense.
Inventories	Inventories Hotel operating inventory relates to inventory used in hotel operations, mostly food & beverage supplies. Inventories are stated at the lower of cost and net realizable value. Cost comprises of direct materials and, where applicable, direct labor costs and overheads incurred in bringing the inventories to their present location and condition. Cost is calculated using the weighted average cost method. Net realizable value represents the estimated cost of completion and costs to sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognized immediately in profit or loss.
Non-current assets (or disposal groups) held for sale	Non-current assets (or disposal groups) held for sale Non-current assets (or disposal groups) are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets, assets arising from employee benefits, financial assets and investment property that are carried at fair value and contractual rights under insurance contracts, which are specifically exempt from this requirement. An impairment loss is recognized for any initial or subsequent write-down of the asset (or disposal group) to fair value less costs to sell. A gain is recognized for any subsequent increases in fair value less costs to sell of an asset (or disposal group), but not in excess of any cumulative impairment loss previously recognized. A gain or loss not previously recognized by the date of the sale of the non- current asset (or disposal group) is recognized at the date of derecognition. Non-current assets (including those that are part of a disposal group) are not depreciated or amortized while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognized. Non-current assets classified as held for sale and the assets of a disposal group classified as held for sale are presented separately from the other assets in the balance sheet. The liabilities of a disposal group classified as held for sale are presented separately from other liabilities in the Statement of Financial Position.
Property, Plant and Equipment, net	Property, Plant and Equipment, net The Group participates in the ownership of real estate companies where it maintains properties used by related operating companies that operate in the hotel business. Said properties leased from among the Group are treated as property, plant and equipment for consolidated purposes. The property, furniture and equipment are measured at acquisition cost less accumulated depreciation, accumulated impairment losses and any related investment grants. All the expenses necessary for the properties, plant and equipment to be used are part of the cost of acquisition. The costs derived from daily maintenance and common repairs are recognized in the Consolidated Statement of Profit or Loss of the period. The costs derived from the replacement of important parts or pieces and strategic spare parts, are capitalized and depreciated over the rest of the useful life of the assets, based on the component approach. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal (i.e., at the date the recipient obtains control) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the Consolidated Statement of Profit or Loss when the asset is derecognized. The costs of assets under construction correspond to disbursements incurred in developing or converting new hotel infrastructure projects. The costs of these assets are reclassified as property, plant and equipment within the Consolidated Statement of Financial Position once they are completed and the hotel is ready to start operating. Costs of assets under construction include capitalized expenses of unit-level development, including salaries of employees directly in charge of the development of new locations and expenses attributable to projects in progress based on a standard costing calculation.
Leases	Leases The Group considers whether a contract is or contains a lease. A lease is defined as “a contract, or part of a contract, that conveys the right of use asset (the underlying asset) for a period of time in exchange for consideration”. To apply this definition, the Group assesses whether the contract meets three key evaluations which include whether: - The contract contains an identified asset, which is either explicitly identified in the contract or implicitly specified by being identified at the time the asset is made available to the Company. - The Company has the right to substantially all of the economic benefits from use of the identified asset throughout the period of use. - The Company assess whether it has the right to direct ‘how and for what purpose’ the asset is used throughout the period of use. Measurement and recognition of leases as a lessee At lease commencement date, the Group recognizes a right-of-use asset and a lease liability on the Consolidated Statement of Financial Position. The right-of-use asset is measured at cost, which is made up of: the initial measurement of the lease liability, any initial direct costs incurred by the group, an estimate of any costs to dismantle and remove the asset at the end of the lease, and any lease payments made in advance of the lease commencement date (net of any incentive received). The Group depreciates the right-of-use assets on a straight-line basis from the lease commencement date to the end of the useful life of the right-of-use asset or the end of the lease term. The group also assesses the right-of-use asset for impairment when such indicators exist. At the commencement date, the Group measures the lease liability at the present value of the lease payments unpaid at that date, discounted using incremental borrowing rate appropriate for each lease. Lease payments included in the measurement of the lease liability are made up of fixed payments, variable payments based on an index or rate, amounts expected to be payable under a residual value guarantee and payments arising from options reasonably certain to be exercised. Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification, or if there are changes in in-substance fixed payments. Interest is charged on the lease liability at an even rate over the carrying amount of the liability. When the lease liability is remeasured, the corresponding adjustment is reflected in the right-of-use asset, or profit and loss if the right-of-use asset is already reduced to zero. The Group has elected to account for short-term leases and leases of low-value assets using the practical expedients. Instead of recognizing a right-of-use asset and lease liability, the payments in relation to these are recognized as an expense in profit or loss on a straight-line basis over the lease term. Variable lease payments that depend on an index On the commencement date, the Company uses the index rate prevailing on the commencement date to calculate the future lease payments. For leases in which the Company is the lessee, the aggregate changes in future lease payments resulting from a change in the index are discounted (without a change in the discount rate applicable to the lease liability) and recorded as an adjustment of the lease liability and the right-of-use asset, only when there is a change in the cash flows resulting from the change in the index (that is, when the adjustment to the lease payments takes effect). Variable lease payments that do not depend on an index Variable payments other than those that depend on an index or rate were excluded from the lease liability. Accordingly, these payments are recognized in the Consolidated Statement of Profit or Loss in the period in which they occur. These include, in particular, the portion of rent which depends on a hotel’s performance, i.e. turnover rent. Lease extension and termination options A non-cancellable lease term includes both the periods covered by an option to extend the lease when it is reasonably certain that the extension option will be exercised and the periods covered by a lease termination option when it is reasonably certain that the termination option will not be exercised. In the event of any change in the expected exercise of the lease extension option or in the expected non-exercise of the lease termination option, the Company remeasures the lease liability based on the revised lease term using a revised discount rate as of the date of the change in expectations. The total change is recognized in the carrying amount of the right-of-use asset until it is reduced to zero, and any further reductions are recognized in profit or loss. Lease modifications If a lease modification does not reduce the scope of the lease and does not result in a separate lease, the Company remeasures the lease liability based on the modified lease terms using a revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset. If a lease modification reduces the scope of the lease, the Company recognizes a gain or loss arising from the partial or full reduction of the carrying amount of the right-of-use asset and the lease liability. The Company subsequently remeasures the carrying amount of the lease liability according to the revised lease terms, at the revised discount rate as of the modification date and records the change in the lease liability as an adjustment to the right-of-use asset. Rent concessions In view of the global COVID-19 crisis, in May 2020, the IASB issued "COVID- 19-Related Rent Concessions - Amendment to IFRS 16, Leases" ("the Amendment"). The objective of the Amendment is to allow a lessee to apply a practical expedient according to which COVID-19 related rent concessions will not be accounted for as lease modifications but as variable lease payments in the period in which they are granted. The relief applies solely to lessees. The Amendment applies only to COVID-19 related rent concessions and only if all of the following conditions are met: - The revised future lease payments are substantially the same or less than the original lease payments immediately preceding the change; - The reduction in lease payments relates to payments due on or before June 30, 2021; and - No other substantive changes have been made to the terms of the lease. The Group elected to early adopt the Amendment for COVID-19 related rent concessions granted in 2020, for all COVID-19 related rent concessions granted, until the end of that year. The Amendment was intended to apply until June 30, 2021, but as the impact of the COVID-19 pandemic is continuing, on March 31, 2021, the IASB extended the period of application of the practical expedient to June 30, 2022. The Amendment applies to annual reporting periods beginning on or after April 1, 2021. The Group decided not to apply the practical expedient in the financial year ended December 31, 2021 and December 31, 2022.
Borrowing costs	Borrowing costsBorrowing costs that are directly attributable to the acquisition, construction or production of an asset are included in the cost of that asset. Such borrowing costs are capitalized as part of the cost of the asset when it is probable that they will result in future economic benefits to the entity and the costs can be measured reliably. Other borrowing costs are recognized as an expense in the period in which they are incurred. The borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made. When the Group borrows funds specifically for the purpose of obtaining a particular qualifying asset, the borrowing costs that directly relate to that qualifying asset can be readily identified.
Intangible assets	Intangible assets Goodwill Goodwill is measured as described in note 2 d. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash- generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments. Software Acquired and internally developed software are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the group are recognized as intangible assets where the following criteria are met: - it is technically feasible to complete the software so that it will be available for use - management intends to complete the software and use or sell it - there is an ability to use or sell the software - it can be demonstrated how the software will generate probable future economic benefits - adequate technical, financial and other resources to complete the development and to use or sell the software are available, and - the expenditure attributable to the software during its development can be reliably measured. Directly attributable costs that are capitalized as part of the software include employee costs and an appropriate portion of relevant overheads. Capitalised development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use. Costs are generally amortized over estimated useful lives of three Costs associated with maintaining software programmers are recognized as an expense as incurred. Research & Development Costs Expenditure on the research of projects to develop new specialist IT solutions is recognized as an expense as incurred. Costs that are directly attributable to a project’s development phase are recognized as non-current assets, provided they meet the following recognition requirements: - The development costs can be measured reliably; - The project is technically and commercially feasible; - The Company intends to and has sufficient resources to complete the project; - The Company has the ability to use or sell the software; - The IT solution will generate probable future economic benefits. Development costs not meeting these criteria for capitalization are expensed as incurred. Customer lists Externally acquired customer lists are initially recorded at cost if separately acquired or fair value if acquired as part of a business combination, provided the customer lists are controlled through contractual or other legal rights, or are separable from the rest of the business, and the fair value can be reliably measured. Customer lists are amortised over their estimated useful lives (and tested for impairment if there are indicators of impairment).
Subsequent measurement	Subsequent measurement All finite-lived assets, including capitalized internally generated development assets, are accounted for using the cost model whereby capitalized costs are amortized over a straight-line basis over their estimated useful lives. Residual values and useful lives are reviewed at each reporting date. The following useful lives are applied: Buildings and leasehold improvements – 20 years Furniture, fixtures, equipment – 10 years Capitalized development costs – 5-10 years Intangible assets – 3-5 years Any capitalized development cost that is a part of a project that is not yet complete is not amortized and is subject to impairment testing. Write-offs of lost deal costs are recognized in profit or loss for the asset value that is not expected to be recovered. Amortization is included within depreciation and amortization in the Consolidated Statement of Profit or Loss. When an asset is disposed of, the gain or loss on disposal is determined as the difference between the proceeds and the carrying amount of the asset, and is recognized in profit or loss within other income or expenses.
Impairment testing of intangible assets, right of use assets and property, plant and equipment	Impairment testing of intangible assets, right of use assets and property, plant and equipment For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are largely independent cash inflows (cash-generating units). As a result, some assets are individually tested for impairments and some are tested at cash-generating unit level. Individual hotels are considered to be the smallest identifiable cash-generating units. An impairment loss is recognized for the amount by which the asset’s (or cash- generating unit’s) carrying amount exceeds its recoverable amount which is the higher of fair value less costs of disposal and value-in-use (VIU). To determine value-in- use, management estimates expected future cash flows from each cash-generating unit and determines a suitable discount rate in order to calculate the present value of those cash flows. The data used for impairment testing procedures are directly linked to the group’s latest approved budget or business plan, adjusted as necessary to exclude the effects of future reorganizations and asset enhancements. Discount factors are determined individually for each cash-generating unit and reflect current market assessments of the time value of money and asset-specific risk factors. Additionally, the Group recognizes impairment if it will not be proceeding with an ongoing project and is unable to recover the invested amount. In this case, project costs incurred, or unrecoverable security deposits are written off to "cost of lost deals" once the decision of discontinuing the project is made. All assets are subsequently reassessed for indications that an impairment loss previously recognized may no longer exist. An impairment loss is reversed if the asset’s or cash-generating unit’s recoverable amount exceeds its carrying amount. An impairment loss is not reversed just because of the passage of time, even if the recoverable amount of the asset becomes higher than its carrying amount. Impairment losses are reversed only if there has been a change in the estimates used to determine the impairment loss, such as a change in the future cash flows (for VIU) or a change in the asset’s fair value. The amount of any reversal is restricted to increasing the relevant asset’s carrying value to the carrying value that would have been recognised if the
Financial instruments	Financial instruments Financial assets Financial assets are measured upon initial recognition at fair value plus transaction costs that are directly attributable to the acquisition of the financial assets, except for financial assets measured at fair value through profit or loss in respect of which transaction costs are recorded in profit or loss. All cash flows from customers are solely payments of principal and interest, and do not contain a significant financing component. Financial assets generated from all of the Group’s revenue streams are therefore initially measured at their fair value, which is considered to be their transaction price, and are subsequently remeasured at amortized cost. The Group recognizes a loss allowance for expected credit losses (ECL) on financial assets subsequently measured at amortized cost using the ‘simplified approach’. Individually significant balances are reviewed separately for impairment based on credit terms agreed with the customer. Other balances are assessed into credit risk categories and reviewed in aggregate. Trade receivables are recognised initially at the amount of consideration that is unconditional, unless they contain significant financing components when they are recognised at fair value. They are subsequently measured at amortised cost using the effective interest method, less loss allowance. Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and are therefore all classified as current. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due. Cash and cash equivalents include cash at bank and in hand and bank deposits, together with other short-term, highly liquid investments maturing within 90 days from date of acquisition that are readily convertible into known amounts of cash that are subject to an insignificant risk of changes in value. Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management, unless there is no right to offset with cash balances, and it will be presented as current liabilities. Following initial recognition, financial assets are subsequently remeasured at amortized cost using the effective interest method. Financial liabilities The Group’s financial liabilities are overdrafts, trade and other payables including accrued expenses, and amounts owed to Group companies. Bank and other borrowings are initially recognized at fair value net of transaction costs. Gains and losses arising on the repurchase, settlement or cancellation of liabilities are recognized respectively in finance income and finance costs. Borrowing costs are recognized as an expense at the period in which they are incurred, unless they are directly attributable to the acquisition, construction or production of an asset (see Note 2q.). All interest related charges are recognized as expenses in ‘Finance Costs’ in the Consolidated Statement of Profit or Loss. Trade payables on normal terms are not interest bearing and are stated at their fair value on initial recognition and subsequently at amortized cost. Distinction between financial liabilities and equity instruments The Group classifies financial instruments or its component parts, on initial recognition, as a financial liability; a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. The substance of a financial instrument, rather than its legal form, governs its classification on the entity's Consolidated Statement of Financial Position. Some financial instruments might take the legal form of equity but are liabilities in substance and others may combine features associated with equity instruments and features associated with financial liabilities. The Group differentiates a financial liability from an equity instrument by assessing the existence of a contractual obligation of one party to the financial instrument (the issuer) either to deliver cash or another financial asset to the other party (the holder) or to exchange financial assets or financial liabilities with the holder under conditions that are potentially unfavorable to the issuer. Convertible Notes Convertible notes which contain both a note liability component and an embedded derivative are either separated into different components or designated at fair value through profit or loss (FVTPL) as a whole . Should the convertible notes instrument be bifurcated, this separation is performed by first determining the fair value of the derivatives and then the value of the note liability component. In case of conversion and redemption component, their fair value is the difference in the fair value of the convertible note and equivalent non- convertible liability. The Group allocates the principal amount of its convertible notes to the conversion and redemption features and the warrants instrument, both are classified as financial liabilities and are recognized and subsequently measured at fair value. The note liability instrument is initially recognized at fair value, and subsequently measured at amortized cost. Should the convertible notes instrument be designated at (FVTPL) as a whole, the note liability component and the derivatives, are both classified as financial liabilities and are recognized and subsequently measured at fair value through profit or loss each reporting period. The warrant features and the warrant instrument are classified as financial liabilities and are recognized and subsequently measured at fair value. Warrants According to IAS 32, derivatives which will be settled only by the issuer exchanging fixed amounts of cash to fixed numbers of the Company's ordinary shares will be classified as equity. Otherwise, the instrument should be classified as a financial liability. Therefore, the Group has classified all warrants as a financial liability. The warrant instrument is initially recognized at fair value, and subsequently measured at fair value. Security deposits A security deposit is money that is given to a landlord, lender, or seller of a property as proof of intent to care for the building. A security deposit is intended as a measure of security for the recipient, and can also be used to pay for damages or lost property. These deposits are refundable at the end of lease. The security deposits are accounted for separately as a non-current asset, initially at fair value on the basis that they do not meet the definition of a right of use asset under IFRS 16. Security deposits expressed in a currency different than the subsidiary’s functional currency are monetary items and are subject to foreign exchange revaluation. Security deposits are reviewed for recoverability and if a security deposit is estimated not to be recoverable, an impairment write-off is recognized.
Provisions for liabilities	Provisions for liabilities Provisions are made where an event has taken place that gives the Group a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Consolidated Statement of Profit or Loss in the year that the Group becomes aware of the obligation, and are measured at the best estimate at the Consolidated Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Consolidated Statement of Financial Position.
Employee benefit liabilities	Employee benefit liabilities Short-term employee benefits Short-term employee benefits are benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. These benefits include salaries, paid annual leave, paid sick leave, recreation and social security contributions and are recognized as expenses as the services are rendered. A liability in respect of a cash bonus or a profit-sharing plan is recognized when the Group has a legal or constructive obligation to make such payment as a result of past service rendered by an employee and a reliable estimate of the amount can be made. Post-employment benefits The plans are normally financed by contributions to a separately administered fund and are classified as defined contribution plans. The Group has defined contribution plans under which the Group pays fixed contributions and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient amounts to pay all employee benefits relating to employee service in the current and prior periods.
Equity	Equity Common stock capital represents the nominal value of shares that have been issued. Additional paid-in capital consists of share premium reduced by direct costs of equity raised and equity on stock compensation (refer to Note 2aa.). Share premium includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium, net of any related income tax benefits. Currency translation adjustment represents a reserve that records the movement in exchange differences arising from the translation of foreign operations. Retained earnings / (Accumulated deficit) represents the amount of net income left over for the business after it has paid out dividends to its shareholders.
Segment reporting	Segment reportingOperating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision-Maker ("CODM"), the Group's CEO, who is responsible for allocating resources and assessing performance of the operating segments. The CODM evaluates and examines Selina's business activity and its performance by analyzing its operations in each country, therefore each country is determined to be an operating segment. Operating segments which exhibited similar economic characteristics were aggregated by their main regions, resulting in the following reportable segments: Mexico, South America, North America (the U.S.), Central America, Europe & Africa, Israel and Asia Pacific (APAC). Within each operating segment, the CODM also reviews the Revenue and Gross Operating Profit (GOP) performance of its three main hotel operating product lines: Rooms, Food and Beverage (F&B) and Other (mainly includes tours & transportation, retail, wellness activities and co-working). In addition, Remote Year, a separate business activity with a different source of income and operating model, is reported as a separate operating segment.
Loss per share	Loss per shareLoss per share is calculated by dividing the loss attributable to Company shareholders by the weighted number of outstanding ordinary shares during the period. Potential ordinary shares are only included in the computation of diluted loss per share when their conversion increases loss per share or decreases income per share. Potential ordinary shares that are converted during the period are included in diluted loss per share only until the conversion date.
Share-based compensation	Share-based compensation Equity-settled transactions The cost of equity-settled transactions with employees is measured at the fair value of the equity instruments granted at the grant date. The fair value is determined using acceptable option pricing models. The cost of equity-settled transactions is recognized in profit or loss together with a corresponding increase in equity during the period in which the performance and/or service conditions are to be satisfied, ending on the date in which the relevant employees become entitled to the award ("the vesting period"). The cumulative expense recognized for equity-settled transactions at the end of each reporting period until the vesting date reflects the extent to which the vesting period has expired and the Group's best estimate of the number of equity instruments that will ultimately vest. No expense is recognized for awards that do not ultimately vest, except for awards where vesting is conditional upon a market condition, which are treated as vesting irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied. If the Group modifies the conditions in which equity-instruments were granted, an additional expense is recognized for any modification that increases the total fair value of the share-based payment arrangement or is otherwise beneficial to the employee/other service provider at the modification date. If a grant of an equity instrument is canceled, it is accounted for as if it had vested on the cancellation date and any expense not yet recognized for the grant is recognized immediately. However, if a new grant replaces the cancelled grant and is identified as a replacement grant on the grant date, the cancelled and new grants are accounted for as a modification of the original grant, as described above. Cash-settled transactions The cost of cash-settled share grant transactions is measured at fair value on the grant date using an acceptable option pricing model. The fair value is recognized as an expense over the vesting period and a corresponding liability is recognized. The liability is remeasured at each reporting date until settled at fair value with any changes in fair value recognized in profit or loss.
Rounding of amounts	Rounding of amountsAll amounts disclosed in the financial statements and notes have been rounded off to the nearest thousands currency units unless otherwise stated.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
List Of Accounting Policies [Abstract]
Disclosure of effect of changes in foreign exchange rates	The material reference closing exchange rates to USD applied by the Group are shown in the table below: January – December 2022 January – December 2021 January – December 2020 Income Balance sheet Income Balance sheet Income Balance sheet MXN (Mexican Peso) 20.05 19.48 20.60 20.46 19.70 19.84 GBP (British Pound Sterling) 0.81 0.83 0.73 0.74 0.76 0.73 EUR (Euro) 0.95 0.93 0.83 0.88 0.89 0.81 ILS (Israeli Shekel) 3.38 3.47 3.28 3.11 3.47 3.22 PAB (Panamanian Balboa) 1.00 1.00 1.00 1.00 1.00 1.00 BRL (Brazilian Real) 5.15 5.29 5.46 5.58 4.06 5.17 CRC (Costa Rican Colon) 641.70 591.48 616.52 627.75 587.37 605.33 PEN (Peruvian Sol) 3.83 3.79 3.64 3.99 3.35 3.60 COP (Colombian Peso) 4,277.95 4,829.75 3,570.15 4,070.00 3,336.67 3,479.47 ARS (Argentine Peso) 176.46 176.46 102.69 102.69 84.03 84.03

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of operating segments [abstract]
Disclosure of operating segments	Year ended December 31, 2022 (In thousands of US$) Mexico South America North America Central America Europe & Africa Israel APAC Operative Locations Remote Year Adjustments Total Rooms Revenue 15,919 25,013 14,660 17,358 15,269 17,505 2,256 107,979 — 623 108,602 Gross Operating Profit / (Loss) 7,083 8,893 3,731 6,740 4,338 4,084 571 35,441 — — 35,441 Food & Beverage Revenue 11,400 9,026 5,448 12,859 4,542 6,678 622 50,576 — (384) 50,192 Gross Operating Profit / (Loss) (1,045) (727) (2,384) (517) (1,300) (1,909) (244) (8,126) — — (8,126) Other Revenue 2,446 4,043 1,095 5,891 1,442 1,032 192 16,140 10,422 (1,421) 25,141 Gross Operating Profit / (Loss) 1,446 2,174 1,089 1,858 1,073 196 170 8,006 (2,915) — 5,091 All Selina products Revenue 29,764 38,081 21,203 36,108 21,253 25,215 3,070 174,695 10,422 (1,182) 183,935 Gross Operating Profit / (Loss) 7,483 10,341 2,437 8,080 4,111 2,372 497 35,320 (2,915) — 32,405 Unit Level EBITDAR 7,954 9,113 192 8,665 3,986 1,779 332 32,021 (2,915) — 29,106 Rent (4,779) (9,947) (6,961) (4,130) (8,092) (4,402) (410) (38,721) — — (38,721) Unit-Level Operating Profit / (Loss) 3,175 (835) (6,769) 4,536 (4,106) (2,623) (78) (6,700) (2,915) — (9,615) Rent add-back 38,721 Pre-opening Expenses (7,493) Corporate Overhead (37,862) Non-Cash compensation expense (6,886) Non-recurring public company readiness cost (7,585) Provision for tax risks (non-income tax related) (2,084) Depreciation and amortization (32,964) Impairment and write-off of non-current assets (12,695) Government grants 1,739 Finance income / (expense), net (48,230) Share Listing Expense (74,426) Non operational income 5,743 Income Tax (4,442) Net Operating Income/(Loss) (198,082) Year ended December 31, 2021 - Re-casted (In thousands of US$) Mexico South America North America Central America Europe & Africa Israel APAC Operative Locations Remote Year Adjustments Total Rooms Revenue 10,264 10,121 6,576 11,250 7,673 4,407 3 50,293 — 1,042 51,335 Gross Operating Profit / (Loss) 4,128 2,078 1,505 3,887 862 784 (5) 13,239 — — 13,239 Food & Beverage Revenue 10,093 4,626 4,576 8,161 2,137 1,818 — 31,410 — (49) 31,361 Gross Operating Profit / (Loss) (694) (1,157) (1,665) (329) (664) (756) — (5,264) — — (5,264) Other Revenue 1,552 2,455 483 3,289 1,732 398 — 9,909 4,522 (4,390) 10,041 Gross Operating Profit / (Loss) 841 1,719 480 1,330 1,532 77 — 5,979 (1,375) — 4,604 All Selina products Revenue 21,909 17,202 11,635 22,699 11,541 6,624 3 91,613 4,522 (3,397) 92,737 Gross Operating Profit / (Loss) 4,275 2,641 320 4,888 1,730 106 (5) 13,955 (1,375) — 12,579 Unit Level EBITDAR 4,081 1,391 (1,428) 4,626 1,353 15 (5) 10,033 (1,375) — 8,657 Rent (5,470) (6,586) (4,194) (3,401) (6,158) (2,176) — (27,985) — — (27,985) Unit Level Operating Profit / (Loss) (1,390) (5,194) (5,622) 1,225 (4,805) (2,160) (5) (17,952) (1,375) — (19,327) Rent add-back 27,985 Pre-opening Expenses (5,814) Corporate Overhead (30,678) Non-Cash compensation expense (6,224) Non-recurring public company readiness cost (3,347) Provision for tax risks (non-income tax related) (3,486) Depreciation and amortization (31,235) Impairment and write-off of non-current assets (11,153) Government grants 2,099 Finance income / (expense), net (102,824) Non operational income 1,126 Income Tax (2,844) Net Operating Income/(Loss) (185,723) Year ended December 31, 2020 - Re-casted (In thousands of US$) Mexico South America North America Central America Europe & Africa Israel APAC Operative Locations Remote Year Adjustments Total Rooms Revenue 4,215 6,485 2,254 5,354 2,713 439 — 21,459 — 1,338 22,797 Gross Operating Profit / (Loss) (508) 485 (742) 828 (1,025) 7 — (956) — — (956) Food & Beverage Revenue 1,335 2,453 350 3,332 1,978 231 — 9,678 — 261 9,939 Gross Operating Profit / (Loss) (693) (1,543) (490) (916) (1,122) (158) — (4,922) — — (4,922) Other Revenue 835 1,624 621 1,491 1,302 6 — 5,880 — (3,455) 2,425 Gross Operating Profit / (Loss) 637 1,101 619 549 1,190 1 — 4,096 — — 4,096 All Selina products Revenue 6,385 10,561 3,225 10,176 5,993 676 — 37,016 — (1,856) 35,161 Gross Operating Profit (565) 43 (613) 461 (958) (150) — (1,783) — — (1,783) Unit Level EBITDAR (1,538) (1,663) (2,644) 12 (1,795) (195) — (7,823) — — (7,823) Rent (5,114) (5,013) (3,574) (2,236) (4,551) (271) — (20,760) — — (20,760) Unit Level Operating Profit / (Loss) (6,652) (6,676) (6,219) (2,224) (6,347) (466) — (28,583) — — (28,583) Rent add-back 20,760 Pre-opening Expenses (3,894) Corporate Overhead (33,426) Non-Cash compensation expense (2,397) Depreciation and amortization (21,612) Impairment and write-off of non-current assets (19,731) Government grants 1,437 Income from COVID-related concessions 2,854 Finance income / (expense), net (54,660) Non operational income 2,214 Income Tax (2,265) Net Operating Income/(Loss) (139,303)

FINANCE INCOME AND COSTS (Table

FINANCE INCOME AND COSTS (Tables)	12 Months Ended
	Dec. 31, 2022
Finance Income (Cost) [Abstract]
Schedule of Finance Income and Costs	Year ended 2022 2021 2020 (In thousands of $) Interest expense on loans payable and convertible notes (see Note 20 and 21) 71,701 40,723 18,869 Leasing arrangements (see Note 12) 38,594 32,885 26,011 Unrealized foreign exchange losses on lease liabilities (see Note 12) 1,717 9,689 8,553 Finance expense on financial liabilities at fair value through profit or loss (see Notes 20, 21 and 25) 11,239 1,132 8,420 Loss on extinguishment of debt (see Note 20) — 18,485 - Total finance costs 123,251 102,914 61,853 Gain on extinguishment of debt (see Note 21) 8,765 — 2,669 Gain on derecognition of lease liabilities 1,487 — 4,468 Interest income 136 90 56 Finance income on financial liabilities at fair value through profit or loss (see Note 21) 64,633 — — Total finance income 75,021 90 7,193

STAFF COSTS (Tables)

STAFF COSTS (Tables)	12 Months Ended
	Dec. 31, 2022
Staff Costs [Abstract]
Disclosure Of Detailed Information About Staff Costs	Group staff costs recognized as an expense, including directors’ remuneration, were as follows: Year ended 2022 2021 2020 (In thousands of US$) Wages and salaries 74,316 43,368 29,608 Social security costs 9,295 4,657 3,030 Employee benefits and travel 6,709 3,943 5,834 Equity-settled stock compensation expense (see Note 28) 2,021 2,817 1,340 Cash-settled stock compensation expense (see Note 28) 3,528 2,377 1,057 Total staff costs 95,870 57,162 40,869

TAXES ON INCOME (Tables)

TAXES ON INCOME (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
Disclosure Of Detailed Information About Temporary Difference, Unused Tax Losses And Unused Tax Credits	Composition: At December 31, 2022 2021 (In thousands of US$) Deferred tax assets: Lease liabilities 83,814 55,858 Carryforward tax losses 23,689 18,359 Stock-based compensation 113 593 Property, equipment and furniture, net 178 402 Employees and related accruals 86 263 Accrued expenses 2,782 6,536 Research and development 197 311 Tax credits carried forwards — 23 110,859 82,345 Deferred tax liabilities: Right of use asset (112,661) (83,534) Right of use impairment 3,164 1,315 Property, plant and equipment, net (1,652) (174) Other (38) (325) (111,188) (82,718) Deferred tax assets (liabilities), net (329) (373)
Disclosure Of Major Components Of Tax Expense Income Explanatory	Taxes on income included in profit or loss: Year ended December 31, 2022 2021 2020 (In thousands of US$) Current taxes 4,442 2,844 2,265 Income tax expense 4,442 2,844 2,265
Disclosure Of Reconciliation Of Income Tax Expense Taxed By Applicable Tax Rates And Taxes On Income Recorded In Profit Or Loss	The reconciliation between the tax expense, assuming that all the income, expenses, gains and losses in profit or loss were taxed at the UK statutory tax rate and the taxes on income recorded in profit or loss is as follows: Year ended December 31, 2022 2021 2020 (In thousands of US$) Loss before income taxes (193,640) (182,879) (137,038) UK Statutory tax rate 19 % 19 % 19 % Tax benefit computed at the UK statutory tax rate (36,792) (34,747) (26,037) Increase (decrease) in taxes on income resulting from the following: Subsidiaries taxed at a different tax rate (8,730) (6,720) (8,606) Deferred taxes not recognized 29,257 37,582 34,867 SPAC Share Listing Expense 14,160 — — Uncertain tax positions 2,639 2,261 1,545 Permanent differences 3,760 4,543 382 Other 148 (75) 114 Income tax expense 4,442 2,844 2,265

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Earnings per share	Details of the number of shares and income (loss) used in the computation of net earnings (loss) per share: Year ended December 31, 2022 2021 2020 Weighted Net loss Weighted Net loss Weighted Net loss In In thousands of In In thousands of In In thousands of Number of shares and income (loss) 52,871 (197,107) 43,007 (184,352) 42,614 (138,099) For the computation of basic and diluted net earnings (loss) 52,871 (197,107) 43,007 (184,352) 42,614 (138,099)

PROPERTY, EQUIPMENT AND FURNI_2

PROPERTY, EQUIPMENT AND FURNITURE (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Disclosure Of Changes In Tangible Assets	Buildings, Assets under Total (In thousands of US$) Cost: Balance as at January 1, 2022 97,154 17,264 114,418 Additions 26,500 — 26,500 Write-offs of lost deals — (1,485) (1,485) Completion of projects 7,036 (7,036) — Exchange differences (669) (522) (1,191) Disposals — (405) (405) Balance as at December 31, 2022 130,021 7,816 137,837 Accumulated depreciation: Balance as at January 1, 2022 (17,968) — (17,968) Depreciation (8,576) — (8,576) Exchange differences 37 — 37 Balance as at December 31, 2022 (26,507) — (26,507) Net Balance at December 31, 2022 103,514 7,816 111,330 Buildings, Assets under Total (In thousands of US$) Cost: Balance as at January 1, 2021 99,834 13,821 113,655 Additions 5,438 10,908 16,346 Write-offs of lost deals — (4,185) (4,185) Completion of projects — (1,898) (1,898) Exchange differences 748 27 775 Disposals (6,133) — (6,133) Business combinations (see Note 14) 267 — 267 Reclassification to assets held for sale (3,000) (1,409) (4,409) Balance as at December 31, 2021 97,154 17,264 114,418 Accumulated depreciation: Balance as at January 1, 2021 (12,937) — (12,937) Depreciation (7,150) — (7,150) Exchange differences (153) — (153) Disposals 2,345 — 2,345 Business combinations (76) — (76) Reclassification to assets held for sale 3 — 3 Balance as at December 31, 2021 (17,968) — (17,968) Net Balance at December 31, 2021 79,186 17,264 96,450

RIGHT OF USE ASSETS (Tables)

RIGHT OF USE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Disclosure of quantitative information about right-of-use assets	2022 2021 (In thousands of US$) Cost: Balance as at January 1 381,904 325,135 Additions 140,016 65,803 Acquisitions (see Note 14) — 1,610 Exchange differences (12,716) (10,763) Lease modifications 18,352 119 Termination (3,330) — Balance as at December 31 524,226 381,904 Depreciation and impairment Balance as at January 1 (70,267) (42,041) Depreciation (23,188) (23,164) Impairment write-offs, net (9,971) (5,062) Balance as at December 31 (103,426) (70,267) Net balance at December 31 420,800 311,637
Disclosure of impairment of right-of-use assets explanatory	Set out below are the recoverable amounts, impairment losses and reversals and discount rates used for each Segment (see Note 5) for the year ended December 31, 2022, 2021 and 2020 : Segment (2022) Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA 1 7,023 1,262 — 9.5% Mexico 3 13,700 4,080 — 12.5% Central America — — — (1,497) 12.5%-19.0% South America 2 8,417 730 (2,618) 11.0%-27.5% Israel 3 19,327 2,449 — 10.5% APAC — — — — n/a Europe and Africa 4 11,021 5,673 (108) 9.5%-14.5% Segment (2021) Recast Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA — — — — 8.0% Mexico — — — — 9.5% Central America 2 1,886 (186) — 9.5% - 13.5% South America 4 10,497 (1,399) — 8.5% - 19.0% Israel 1 10,489 (584) — 8.5% APAC — — — — n/a Europe and Africa 4 28,209 (2,893) — 7.5% - 10.5% Segment (2020) Recast Number of Recoverable Impairment Impairment reversal amount Discount rate (In thousands of US$) (In %) USA 1 25,237 (2,229) — 8.5% Mexico 6 24,010 (2,071) — 10.5% Central America 6 23,620 (3,617) — 10.0% - 13.5% South America 4 8,419 (1,839) — 9.0% - 20.5% Israel 1 8,857 (271) — 9.0% APAC — — — — n/a Europe and Africa 2 24,655 (537) — 8.5% - 11.0% Amounts recognized in Consolidated Statement of Profit or Loss and in the Consolidated Statement of Cash Flows. Year ended December 31, 2022 2021 (In thousands of US$) Depreciation expense on right-of-use assets (23,188) (23,164) Impairment write-offs (9,971) (5,062) Gain on lease terminations 1,487 — Interest expense on lease liabilities (38,594) (32,885) Unrealized foreign exchange losses on revaluation of lease liability (1,717) (9,689) Total amount recognized in Profit or Loss (71,983) (70,800) The total cash outflow for lease payments (44,377) (24,764) Interest rate range 22.7%-7.0% 18.9%-1.3% 2022 2021 (In thousands of US$) Balance as at January 1 394,632 325,952 Additions 140,016 65,803 Termination (4,817) — Lease modifications 18,352 119 Exchange differences (15,257) (15,053) Lease payments (44,377) (24,764) Unrealized foreign exchange losses on revaluation of lease liability 1,717 9,689 Interest accrued on lease liabilities 38,594 32,886 Balance as at December 31 528,860 394,632 Current 59,115 45,660 Non-current 469,745 348,972

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill And Intangible Assets [Abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill	Goodwill Software Customer Total (In thousands of US$) Cost: Balance as at January 1, 2022 622 5,550 1,315 7,487 Acquisitions of businesses (see Note 14) — — — — Additions — 2,662 — 2,662 Exchange differences (74) — — (74) Balance as at December 31, 2022 548 8,212 1,315 10,075 Amortization and impairment: Balance as at January 1, 2022 — (1,402) (501) (1,903) Amortization charge for the year — (762) (438) (1,200) Balance as at December 31, 2022 — (2,164) (939) (3,103) Net balance at December 31, 2022 548 6,048 376 6,972 Goodwill Software Customer Total (In thousands of US$) Cost: Balance as at January 1, 2021 — 3,252 1,315 4,567 Acquisitions of businesses (see Note 14) 618 — — 618 Additions — 2,298 — 2,298 Exchange differences 4 — — 4 Balance as at December 31, 2021 622 5,550 1,315 7,487 Amortization and impairment: Balance as at January 1, 2021 — (919) (63) (982) Amortization charge for the year — (483) (438) (921) Balance as at December 31, 2021 — (1,402) (501) (1,903) Net balance at December 31, 2021 622 4,148 814 5,584

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Disclosure Details Of Consideration Paid Or Payable In Respect Of Business Combination	The purchase price for RAY Enterprise consisted of a fixed cash payment, Deferred Consideration and Contingent Consideration, as follows: In thousands of US$ Cash paid 638 Deferred consideration 1,058 Contingent consideration 833 Purchase Price 2,529
Disclosure of detailed information about business combination	The purchase price allocation for this acquisition was as follows: In thousands of US$ Net book value of assets acquired 877 Right of Use Asset Uplift 1,610 Deferred Tax Liability (373) Non-controlling Interest (203) Goodwill 618 Purchase Price 2,529 The cash flow resulted from this acquisition is as follows: In thousands of US$ Cash acquired 950 Cash paid (638) Net cash acquired with the subsidiary 312
Disclosure of shares outstanding	The following table summarizes Selina's Ordinary Shares outstanding as of October 27, 2022 (Effective Time): Shares % BOA 6,703,999 6.9 % Existing Selina Shareholders (post subdivision) 82,261,678 85.3 % PIPE Shares & Payables Settlement Shares 7,125,000 7.4 % BCA Bridge Loan Warrants 375,000 0.4 % Total Selina Ordinary Shares outstanding at closing 96,465,677 100.0 % Issued and outstanding December 31, 2022 2021 (In thousands of US$) Ordinary shares of $0.01 each — 4 Series A shares of $0.01 each — 156 Series B shares of $0.01 each — 44 Series C shares of $0.01 each — 32 Ordinary shares of $0.005064 each (after Redesignation and Subdivision) 488 — 488 236
Disclosure of share listing expense	In accordance with IFRS 2, Selina Hospitality PLC recorded a one-time non-cash expense of $74,426 thousand, recognized as a share listing expense in the Consolidated Statement of Profit or Loss for the year ended December 31, 2022, based on the excess of the fair value of Selina Hospitality PLC shares issued considering a fair value of $9.75 per share (price of Selina Hospitality PLC shares at the Closing Date) over the fair value of BOA's identifiable net assets acquired: Amount Number of Shares (In thousands) (a) Shares issued to BOA shareholders 6,703,999 (b) Opening price of Selina shares on NASDAQ as of October 27, 2022 10 (c) Fair value of Selina shares issued to BOA shareholders 65,364 (d) BOA cash in trust 6,983 (e) BOA other assets 95 (f) BOA liabilities (16,140) (g) Net assets of BOA (d + e + f) (9,062) IFRS 2 Listing expenses (c – g) 74,426

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
Disclosure Of Trade Receivable Explanatory	At December 31, 2022 2021 (In thousands of US$) Accounts Receivable 10,563 10,853 Notes Receivable 1,651 1,599 Trade and other receivables 12,214 12,452 Current 10,543 10,527 Non-current 1,671 1,925

OTHER CURRENT ASSETS AND ASSE_2

OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2022
OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE [Abstract]
Disclosure Of Detailed Information Of Other Current Assets And Assets Classified As Held For Sale Explanatory	At December 31, 2022 2021 (In thousands of US$) Advances to suppliers & others 211 19 Derivative Financial Assets 1,374 — Non-income taxes 10,235 7,927 Prepaid expenses 4,862 2,173 Other current assets 16,681 10,119 Assets Classified as Held for Sale At December 31, 2022 2021 (In thousands of US$) Buildings, leasehold improvements and hotel assets 3,000 3,000 Assets under construction 1,409 1,409 Impairment adjustment (1,909) (1,909) Non-current assets held for sale 2,500 2,500

CURRENT TRADE AND OTHER PAYAB_2

CURRENT TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2022
CURRENT TRADE AND OTHER PAYABLES [Abstract]
Disclosure Of Trade And Other Payables Explanatory	At December 31, 2022 2021 (In thousands of US$) Trade payables 22,118 11,496 Customer advances 3,980 1,641 Accrued expenses and other liabilities 18,566 14,303 Provision for tax uncertainties 14,311 9,590 Phantom share liability (Note 28) 6,963 3,434 Loyalty program redemption 1,035 903 Deferred and contingent consideration (Note 14) 1,696 1,891 Employee-related liabilities 1,728 410 Income and non-income taxes payable 6,347 3,621 Liabilities related to Mantra (Note 30) 2,005 — Liabilities related to Pirate Studios (Note 18) 2,777 2,777 Trade payables and other liabilities 81,526 50,066

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Loans Payable [Abstract]
Disclosure of detailed information about borrowings	Loans Payable in the accompanying Consolidated Statement of Financial Position is composed of the following: At December 31, Interest rate Maturity 2022 2021 (In thousands of US$) Real Estate Partner loans 2% - 15% 2023 28,839 15,467 Bank and government loans 1% - 12% 2023 6,952 1,986 Other debt 5% - 10% 2023 1,887 2,005 Total current interest-bearing loans and borrowings 37,678 19,458 Non-current interest-bearing loans and borrowings: Term Loan Agreement 18% 2023 — 34,276 Real Estate Partner loans 2% - 15% 2024 to 2042 59,939 60,352 Bank and government loans 1% - 12% 2024 to 2029 37,730 21,080 Other debt 5% - 10% 2025 327 14,006 Total non-current interest-bearing loans and borrowings 97,996 129,714 Denominated in the following currencies: US dollars 69,717 90,761 Sterling 12,681 12,191 Colombian Peso 9 55 Brazilian Real 18,802 17,043 Israeli Shekels 25,542 8,484 Peruvian Sol 1,888 2,169 Australian Dollar 3,689 2,671 Euro 3,346 15,798 Total interest-bearing loans and borrowings 135,674 149,172
Disclosure Of Detailed Information About Interest Expense Related To Loans Payable Explanatory	Interest expense on Loans Payable and Convertible Loans, included within Finance Costs in the accompanying Consolidated Statement of Profit or Loss are as follows: Year ended 2022 2021 2020 (In thousands of $) Interest expense on Term Loan Agreement 6,758 3,360 4,614 Interest expense on Real Estate Partner loans 13,391 11,444 5,384 Interest expense on Bank and Government loans 5,630 666 186 Interest expense on Bridge Loan Facility 8,413 — — Interest expense on Term Loan Note 1,120 — — Interest expense on other debt 534 92 216 Interest expense on 2020 convertible loan notes (see Note 21) 35,855 25,161 8,469 Total interest expense on loans 71,701 40,723 18,869
Disclosure Of Components Of Financial Liabilities	Year ended Year ended (In thousands of US$) (In thousands of US$) Debt component of the Term Loan at closing 34,276 30,916 Interest charged (using effective interest rate) 6,758 3,360 Conversion to equity in October 2022 (41,034) — Carrying amount of the loan payable component at December 31 — 34,276 Automatic Conversion component / Prepayment option at 1.4 15,882 21,192 (Gain) loss from revaluation to fair value through profit and loss 2,593 (5,310) Conversion to equity in October 2022 (18,475) — Carrying amount of the derivatives financial liabilities components at December 31 — 15,882

CONVERTIBLE NOTE AND WARRANTS (

CONVERTIBLE NOTE AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
Convertible Notes And Warrants [Abstract]
Disclosure Of Detailed Information About Convertible Notes And Warrants Explanatory	Selina Convertible Note Instrument 2020 (CLN 2020) December 31, Variance December 31, Variance December 31, (In thousands of US$) Cash proceeds of issue of convertible loan notes 59,650 44,350 104,000 — — Roll over into convertible note 30,672 — 30,672 — — Net consideration from issue of convertible loan notes 90,322 44,350 134,672 — — Note component at date of issue 52,953 10,733 63,686 — 63,686 Interest charged (using effective interest rate) 8,469 25,161 33,630 35,855 69,485 Interest paid in cash — — — (1,171) (1,171) Roll over of CLN 2020 to CLN 2022 — — — (28,512) (28,512) Conversion to equity — — — (102,679) (102,679) Reclassification from Convertible Note to Loans Payable — — — (809) (809) Carrying amount of the loan payable component at year end 61,422 35,894 97,316 (97,316) — Conversion components as the date of issue 27,878 25,685 53,563 — 53,563 Warrants at the date of issue 6,829 7,862 14,691 — 14,691 Loss (gain) from revaluation to fair value through profit and loss 8,420 6,325 14,745 8,028 22,773 Derivatives Roll over of CLN 2020 to CLN 2022 — — — (14,409) (14,409) Conversion to equity — — — (76,618) (76,618) Carrying amount of the derivative financial liability components at year end 43,127 39,872 82,999 (82,999) —
Disclosure Of Warrants	Description of Warrants In US$ thousand Public warrants Private warrants Convertible Note Warrants 2022 Total Warrants at the date of issue 1,840 1,585 1,582 5,007 Loss (gain) from revaluation to fair value through profit and loss (1,227) (1,059) (1,240) (3,526) Carrying amount of the warrants at year end 613 526 342 1,481

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Disclosure of classes of share capital	Issued and outstanding December 31, 2022 2021 (In thousands of US$) Ordinary shares of $0.01 each — 4 Series A shares of $0.01 each — 156 Series B shares of $0.01 each — 44 Series C shares of $0.01 each — 32 Ordinary shares of $0.005064 each (after Redesignation and Subdivision) 488 — 488 236

ADDITIONAL PAID IN CAPITAL (Tab

ADDITIONAL PAID IN CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2022
Additional Paid In Capital [Abstract]
Schedule of Additional Paid In Capital	At 1 Issuance of Exercises Conversion Equity- At 31 (In Thousands of US$) Share premium 178,715 382,192 — — — 560,907 Costs of equity raise (542) (12,234) — — — (12,776) Value of conversion rights on investors fund 1,926 — — — — 1,926 Equity on stock compensation 11,014 — 118 — 2,021 13,153 Total additional paid-in capital 191,113 369,958 118 — 2,021 563,210 At 1 Issuance of Exercises Conversion Equity- At 31 (In Thousands of US$) Share premium 178,549 82 84 — — 178,715 Costs of equity raise (542) — — — — (542) Value of conversion rights on investors fund — — — 1,926 — 1,926 Equity on stock compensation 8,197 — — — 2,817 11,014 Total additional paid-in capital 186,204 82 84 1,926 2,817 191,113 The impacts within Additional Paid-in Capital (APIC), "Issuance of shares" in the year 2022 are as follows: (in million) Selina Convertible Instrument Conversion (CLN 2020, Term Loan and Legacy Warrants) $ 238.6 A Issuance of Selina Ordinary Shares to PIPE Investors $ 52.6 B Conversion of the BCA Bridge Loan Warrants $ 3.7 C Deferred Underwriting Fees $ 4.5 D CLN 2022 Sponsor Shares $ 8.8 E Share Listing Expenses $ 74.4 F Convertible Note Placement Fee (CLN 2022) $ (0.4) G Transaction costs associated with the issuing of shares $ (12.2) H Total Selina Additional Paid-in Capital 2022 (Issuance of Shares) $ 370.0 A) On October 27, 2022, as described in Note 23, in the context of the consummation of the Business Combination -see Note 14-, the existing financing instruments, being a portion of CLN 2020 (see Note 21), the Term Loan (see Note 20), put and call options, and existing 2018/2020 warrant instrument (the "Legacy Warrants"), converted into equity. B) As described in Note 20 e), pursuant to the consummation of the Business Combination, the shares issued to investors under the PIPE subscription agreements, including those shares issued to satisfy early payment fees, were issued at an implied price per Ordinary Share of $10.00. C) Warrants issued in connection with a committed bridge loan facility, were exercised upon the Closing Date occurring (see Note 20), D) Ordinary Shares in exchange for a portion of BOA's underwriter fees that were issued at a price per Ordinary Share of $10.00 (see Note 23). E) The Convertible Loan Investment (CLN 2022) Sponsor shares issued pursuant to which the BOA’s sponsor, Bet on America LLC, agreed to transfer to such the CLN 2022 investors, at the closing of the Business Combination, shares of BOA Class B Common Stock owned by the sponsor, and ultimately Selina Ordinary Shares in exchange therefore (the "CLN 2022 Sponsor Shares"). See Note 21. F) The Share Listing Expenses, that reflects a non-recurring adjustment for $74.4 million representing the excess of the fair value of the shares issued over the value of the net assets acquired in the Business Combination (see Note 14). G) Convertible Note Placement Fee from Oppenheimer & Co. Inc. acquisition cost that represents the costs directly attributable to the acquisition of the Convertible Note Investment (CLN 2022), and;

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
Disclosure of fair value measurement of liabilities	Quantitative disclosures of the fair value measurement hierarchy of the Group's assets and liabilities as of December 31, 2022 and 2021: Valuation Fair value hierarchy 2022 Level 1 Level 2 Level 3 Total (In thousands of US$) Assets & Liabilities measured at fair value: Derivative financial assets (Note 17): Dec 31, 2022 (903) - (471) (1,374) Derivative financial liabilities (Note 30): Dec 31, 2022 — — 1,216 1,216 Warrants (Note 21): Dec 31, 2022 1,481 — — 1,481 Liabilities whose fair value is disclosed (Note 26): Financial Instruments designated at fair value through P&L (CLN 2022) Dec 31, 2022 — — 47,096 47,096 Interest-bearing loans Dec 31, 2022 — — — — Valuation Fair value hierarchy 2021 Level 1 Level 2 Level 3 Total (In thousands of US$) Assets & Liabilities measured at fair value: Derivative financial liabilities (Note 26): Dec 31, 2021 — — 76,906 76,906 Warrants (Note 21): Dec 31, 2021 — — 21,975 21,975 Liabilities whose fair value is disclosed (Note 26): Interest-bearing loans (CLN 2020) Dec 31, 2021 — — 97,316 97,316 Interest-bearing loans (Term loan) Dec 31, 2021 — — 34,276 34,276
Disclosure of significant unobservable inputs to valuation	Description of significant unobservable inputs to valuation: Valuation Significant unobservable Input in Sensitivity of the input to fair value Financial Instruments designated at fair value through P&L (CLN 2022) DCF and Monte Carlo Weighted average cost of capital (WACC) 50% 5% increase (decrease) in the discount rate would result (decrease) increase in fair value by $(4,170) thousands, $4,461 thousand, respectively

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Disclosure of detailed information about financial instruments	Categories of financial instruments Carrying amount Fair value December 31, December 31, 2022 2021 2022 2021 (In thousands of US$) Financial assets Measured at amortized cost: Current Cash 47,689 21,943 47,689 21,943 Trade and other receivables 10,543 10,527 10,543 10,527 Non-current Trade and other receivables 1,671 1,925 1,671 1,925 Non-current financial assets 3,149 3,156 3,149 3,156 Security Deposits 10,910 9,773 10,910 9,773 Total financial assets 73,962 47,324 73,962 47,324 Financial and lease liabilities Measured at amortized cost: Current Loans payable (37,678) (19,458) (37,678) (19,458) Lease liabilities (59,115) (45,660) (59,115) (45,660) Trade payables and other liabilities (81,526) (50,066) (81,526) (50,066) Non-current Loan payable, net of current portion (97,996) (129,714) (97,996) (130,735) Convertible Note — (97,316) — (142,317) Lease liabilities, net of current portion (469,745) (348,972) (469,745) (348,972) Accounts payable from related parties — (3,472) — (3,472) Measured at fair value through profit or loss: Current Derivative financial instruments (warrants and conversion option on convertible note) (1,481) (82,999) (1,481) (82,999) Derivative financial instruments (convert features and prepayment option on the Term Loan Note and put and call options) (1,216) (15,882) (1,216) (15,882) Convertible Note (7,914) — (7,914) — Non-Current Convertible Note (39,182) — (39,182) — Total financial and lease liabilities (795,853) (793,539) (795,853) (839,561)
Disclosure of maturity profile of the Group's financial liabilities	The table below summarizes the maturity profile of the Group's financial liabilities based on contractual undiscounted payments (including interest payments): Less than 1 to 2 2 to 3 3 to 4 > 4 Total (In thousands of US$) December 31, 2022 Loans payable 46,380 22,993 16,722 18,032 93,632 197,759 Lease liabilities 59,115 55,049 55,417 55,742 780,126 1,005,449 Trade payables and other liabilities 49,343 — — — — 49,343 Accounts payable to related parties — — — — — — Convertible loans 8,948 8,850 8,850 156,350 — 182,998 163,786 86,892 80,989 230,124 873,758 1,435,549 December 31, 2021 Loans payable 22,685 80,437 8,032 9,089 81,097 201,340 Lease liabilities 45,660 45,274 42,993 42,745 607,558 784,230 Trade payables and other liabilities 31,124 — — — — 31,124 Accounts payable to related parties — — — — 3,472 3,472 Convertible loans — 176,448 — — — 176,448 99,469 302,159 51,025 51,834 692,127 1,196,614

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Disclosure of Related Party Noteholders	Each of the following Related Lenders holds one or more convertible notes issued pursuant to the Convertible Loan Note Instrument (CLN 2022) for the aggregate nominal amounts set forth opposite such Related Party Noteholder’s name below. Name of Amount of Gomez Cayman SPV Limited and its related entity, Cibanco, $17,889 Kibbutz Holding S.a.r.l. $14,857 Guines $8,914 Ridgeview Holdings LLC $283 Cobalt Partners, LP $3,537
Disclosure of balances and transactions with interested and related parties	Balances with related parties: Key management Other related parties (In thousands of US$) December 31, 2022: Receivables: Trade receivables — 20 Payables: Convertible note 10,345 — Warrants 75 — Lease liability 16,585 — December 31 2021: Receivables: Trade receivables — 327 Payables: Accounts payable — 3,472 Loan payable 37,737 324 Convertible note 60,819 24,876 Derivative financial liabilities 44,525 21,728 Warrants 6,926 10,098 Lease liability 22,455 — c. Transactions with related parties: Key management Other related parties (In thousands of US$) Year ended December 31, 2022 Finance Costs 39,061 18,015 Finance Income (19,172) — Gain on lease termination (Note 12) — 1,487 Year ended December 31, 2021 Finance Costs 58,281 10,430 Year ended December 31, 2020 Finance Costs 1,617 — Year ended December 31, 2022: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 3,338 Social security costs 636 Share-based payment benefits 2,160 Total 6,134 Year ended December 31, 2021: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 806 Social security costs 106 Share-based payment benefits 401 Total 1,313 Year ended December 31, 2020: Interested parties (including directors) employed by the Company (In thousands of US$) Wages and salaries 766 Social security costs 95 Share-based payment benefits 526 Total 1,387

SHARE BASED PAYMENTS (Tables)

SHARE BASED PAYMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Share Based Payments Arrangements [Abstract]
Stock-based compensation expense	Stock-based compensation expense was composed as follows: Year ended December 31, 2022 2021 2020 (In thousands of US$) Equity-settled share-based payment plans 2,021 2,817 1,340 Cash-settled share-based payment plans 3,528 2,377 1,057 Total share-based payments 5,549 5,194 2,397 Employees 5,549 5,192 2,301 Advisors — 2 96 Total share-based payments 5,549 5,194 2,397
Changes in stock options issued	The table below summarizes the number and weighted average exercise prices (WAEP) relating to stock options issued under the Plan for employees during the year ended December 31, 2022, 2021 and 2020: Year ended December 31, 2022 2021 2020 Number WAEP Number WAEP Number WAEP Options at beginning of year 5,227,099 6.7 3,620,737 6.0 2,283,130 4.6 Options granted 1,882,046 4.0 1,980,828 7.5 2,004,410 7.9 Options exercised (20,152) 5.5 (211,582.0) 0.5 - - Options forfeited (923,438) 7.8 (162,884) 7.1 (666,803) 7.0 Options outstanding at end of year 6,165,555 8.1 5,227,099 6.7 3,620,737 6.0 Options exercisable at end of year 3,665,582 4.9 2,494,059 4.9 1,594,238 3.7
Fair value measurement of the newly granted equity-settled share options	The following table lists the inputs to the Black-Scholes model used for the fair value measurement of the newly granted equity-settled share options for the above plans: Year ended December 31, 2022 2021 2020 Weighted average fair value at the measurement date ($) 6.3 11.0 3.3 Dividend yield (%) 0 0 0 Expected volatility of the share prices (%) 55.4 87.6 70.3 Risk-free interest rate (%) 2.0 1.1 0.4 Expected life of share options (years) 6.2 6.4 6.5 Weighted average share price ($) 3.2 4.2 1.9 Model used B&S B&S B&S
Cash-settled share-based payment transactions	The following table presents the outstanding liabilities in respect of which the employee's right has vested by the reporting date: Year ended December 31, 2022 2021 (In thousands of US$) Granted (units) 352,557 258,406 Phantom share fair value ($) 19.8 13.3 Total liabilities 6,963 3,434

INVESTMENTS IN SUBSIDIARIES (Ta

INVESTMENTS IN SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of subsidiaries [abstract]
Schedule of Interests in Subsidiaries	As of December 31, 2022, the following were subsidiary undertakings of the Group: Name Country of Effective Effective interest percentage details Registered Office Address Selina Management Company UK Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operations UK Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operation Camden, Ltd. United Kingdom 90.00 % Selina Operation Camden, Ltd. is a 90% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s share capital; and (2) Selina Operations UK, Ltd. owns 90% of the share capital of Selina Operation Camden, Ltd. represented by 135 Ordinary Shares. 102 Fulham Palace Road Selina Operation Brighton, Ltd. United Kingdom 90.00 % Selina Operation Brighton, Ltd. is a 90% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s share capital; and (2) Selina Operations UK, Ltd. owns 90% of the share capital of Selina Operation Brighton, Ltd., represented by 135 Ordinary Shares. 102 Fulham Palace Road Selina Operation Midlands, Ltd United Kingdom 99.01 % Selina Operation Midlands, Ltd. is a 99.01% owned subsidiary of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Selina Operations UK, Ltd.’s outstanding stock; and (2) Selina Operations UK, Ltd. owns 99.1% of the outstanding stock of Selina Operation Midlands, Ltd. Third-party owns 0.99% of the of the outstanding stock of Selina Operation Midlands, Ltd (via B ordinary shares) and Selina Operations UK, Ltd. owns 99.01% of the outstanding stock of Selina Operation Midlands, Ltd (via A ordinary shares). Selina Operations UK, Ltd owns 100% of the voting shares in Selina Operation Midlands, Ltd. Third party's B ordinary shares have a distribution preference. 102 Fulham Palace Road Selina RY Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operations Bath Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Operation Holborn Ltd (formerly Selina UK Real Estate Ltd.) United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Loyalty Management Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Ventures Holding Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Wheel Ventures Limited United Kingdom 100.00 % The ownership interest in Selina Wheel Ventures Limited comprises partnership interests. Selina Ventures Holding Ltd is contractually obligated to transfer part of its shares so that its final ownership will be equal to 45%. 102 Fulham Palace Road Global Demandco Limited United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina International Music Summits Ltd. United Kingdom 100.00 % Not applicable 102 Fulham Palace Road Selina Sound Ventures GP Limited Jersey Channel Islands 100.00 % The ownership interest in Selina Sound Ventures GP Limited and Pirate Venture LP comprises partnership interests. Pirate Studios Limited is a 3.50% owned investment of Selina Hospitality PLC, as follows: (1) Selina Hospitality PLC owns 100% of Pirate Venture LP’s (Jersey Island) limited partnership rights as the sole limited partner thereof; (2) Selina Holding Company UK Societas owns 100% of Seliana Venture Holdings Ltd. outstanding equity stock, (3) Selina Ventures Holding Ltd. also owns 100% of the outstanding stock of Selina Sound Ventures GP Limited (Jersey Island) which is the general partner of Pirate Ventures LP; and (4) Selina Sound Ventures Ltd. acting on behalf of Pirate Venture LP as the general partner thereof, holds 3.50% of Pirate Studios Limited outstanding stock represented in 3,221 preferred B1 shares. 3 rd Floor, Liberation House, Castle Street, St Helier, Jersey JE1 1BL Pirate Venture LP Jersey Channel Islands 100.00 % Not applicable 3 rd Floor, Liberation House, Castle Street, St Helier, Jersey JE1 1BL Seli-Na Operations II Pt, Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Seli-Na Operation Porto, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Seli-Na Operation Ericeira, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Name Country of Effective Effective interest percentage details Registered Office Address Seli-Na Operation Palacio, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Vila Nova, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Lisboa RF, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Geres PT, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Arabic Building, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Peniche, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Operation Sintra, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Seli-Na Portugal Real Estate, Unipessoal Lda. Portugal 100.00 % Not applicable Beco Carrasco nº1, 1200-096 Lisboa, Portugal Selina Operation Hellas S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Theatrou Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Makrinitsa Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Athens Real Estate, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operation Evoia Single Member, S.A. Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Real Estate Single Member Private Company Greece 100.00 % Not applicable 18 Theatrou Square, Athens, Greece Selina Operations AUT GmbH Austria 100.00 % Not applicable Schottenring 14 Selina Operation Bad Gastein GmbH Austria 100.00 % Not applicable Schottenring 14 Selina Holding Australia Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operations Australia Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation St. Kilda Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation Brisbane Pty, Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Operation Magnetic Island Pty Ltd. Australia 100.00 % Not applicable Level 25, 100 Miller Street, North Sydney Selina Global Services Spain SL Spain 100.00 % Not applicable Calle Eloy Gonzalo, 27, 28010, Madrid, España Selina Operations Spain SL Spain 100.00 % Not applicable Madrid 28008, Calle Princesa, No 24, 4 P Selina Operation Granada SL Spain 100.00 % Not applicable Madrid 28008, Calle Princesa, No 24, 4 P Selina Operations Hungary Kft Hungary 100.00 % Not applicable 1072 Budapest, Rákóczi utca 42, Hungary Selina Danube Real Estate Kft Hungary 100.00 % Not applicable 1072 Budapest, Rákóczi utca 42, Hungary Selina Operation Poland Spółka Z Ograniczoną Odpowiedzialnoscią Poland 100.00 % Not applicable Grzybowska 2/29, Warsaw, Poland Selina Operations Germany GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina DE GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina Berlin GmbH & Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany S1 Berlin Mitte GmbH & Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Name Country of Effective Effective interest percentage details Registered Office Address Selina Konstanzer Str GmbH and Co KG Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina RE GmbH Germany 100.00 % Not applicable Konstanzer Straße 1, 10707 Berlin, Germany Selina Services Israel Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Israel Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Selina Operation Neve Tzedek Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Sea Of Galilee Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Beit Oren Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Ramon Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Jerusalem Mountains Ltd Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Real Estate Holding, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Capsule Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Metula Ltd, Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Almog Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Adama Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Negev Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Arava Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Yarden Harari Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Operation Hayarkon Ltd. Israel 100.00 % Not applicable 12 Haachim Mesalvita St., Tel Aviv, Israel Selina Panama Real Estate, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama SPV 1 Panama RE, S.A. Panama 85.00 % SPV 1 Panama RE, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; and (4) Selina Operations Panama Two, S.A. owns 100% of SPV 1 Panama RE, S.A.'s outstanding stock. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation One (1), S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama, S.A. Panama 76.925 % Selina Operations Panama, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A..’s outstanding stock and (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama S.A.’s outstanding stock represented in 1510 Class A shares. The ownership interest in Selina Operations Panama, S.A. comprises Class A Shares. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama Two S.A. Panama 85.00 % Selina Operations Panama Two, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; and (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Red Frog, S.A. Panama 76.925 % Selina Operation Red Frog, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Red Frog, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Bocas Del Toro, S.A. Panama 76.925 % Selina Operations Bocas Del Toro, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operations Bocas Del Toro, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Pedasi, S.A. Panama 76.925 % Selina Pedasi, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations, S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Pedasi, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Management Panama, S.A. Panama 100.00 % Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Explore Panama, S.A. Panama 76.925 % Selina Explore Panama, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Explore Panama, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Corriente Del Sur Investment, S.A. Panama 76.925 % Corriente Del Sur Investment, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Corriente Del Sur Investment, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Venao, S.A. Panama 76.925 % Selina Operation Venao, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Venao, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Bola De Oro, S.A. Panama 76.925 % Selina Operation Bola De Oro, S.A. is a 76.925% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.’s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations S.A.’s outstanding stock; (3) PCN Operations S.A. owns 90.5% of Selina Operations Panama, S.A.’s outstanding stock; and (4) Selina Operations Panama, S.A. owns 100% of the outstanding stock of Selina Operation Bola De Oro, S.A. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Riopac, S.A. Panama 85.00 % Selina Operation RioPac, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operations Panama Two, S.A.'s outstanding stock; and (4) Selina Operations Panama Two, S.A. owns 100% of Selina Operation RioPac, S.A.'s outstanding stock. Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Panama III, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation El Valle, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Boquete, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Venao Tipi, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operation Santa Catalina, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Hospitality Academy, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama RY Management, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Rev-Share Col, S.A. Panama 100.00 % Not applicable Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Selina Operations Argentina, S.R.L. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Operation Bariloche, S.R.L. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Hostech, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Operations Mendoza, S.A.S Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Holding Operations Argentina, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Argentina Real Estate, S.A. Argentina 100.00 % Not applicable Zabala 2465, 6th Floor, Apt. A, Buenos Aires, Argentina Selina Hospitality Bolivia, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Operation La Paz, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Explore Bolivia, S.R.L. Bolivia 100.00 % Not applicable La Paz, Ave. 20 de Octubre y Aspiazu No. 2080, Zona Sopocachi, Bolivia Selina Brazil Hospitalidade, S.A Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP 05.433-010 Vila Madalena, Sao Paulo, Selina Operation Hospedagem Eireli Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP Selina Brazil Turismo, Ltda. Brazil 100.00 % Not applicable Rua Aspicuelta, Numero 237, CEP 05.433-010 Vila Madalena, Sao Paulo, Selina Operations Chile, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Explore Chile, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Operation Pucon, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Operation Providencia, SpA Chile 100.00 % Not applicable Santiago, Chile Selina Chile Real Estate SpA Chile 100.00 % Not applicable Santiago, Chile Selina Real Estate Holding Costa Rica, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina San Jose City Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Playa Jaco Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina La Fortuna Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Puerto Viejo Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Miramar Vistas Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Tamarindo Beach Real Estate, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Santa Teresa Re Dos, S.A. Costa Rica 30 % Selina Santa Teresa RE Dos, S.A. is a 30% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Real Estate Holding, S.A.’s outstanding stock; (2) Selina Real Estate Holding S.A. owns 100% of Selina Real Estate Holding Costa Rica, S.A.’s outstanding stock; and (4) Selina Real Estate Holding Costa Rica, S.A. owns 30% of the outstanding stock of Selina Santa Teresa RE Dos, S.A. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Jaco Assets, S.A. Costa Rica 100.00 % Not applicable San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Costa Rica, S.A. Costa Rica 85.00 % Selina Operation Costa Rica, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; and (3) PCN Operations, S.A. owns 100% of Selina Operation Costa Rica, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Santa Teresa, S.A. Costa Rica 85.00 % Selina Operation Santa Teresa, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Santa Teresa, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation San Jose City, S.A. Costa Rica 85.00 % Selina Operation San Jose City, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation San Jose City, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Miramar Vistas, S.A. Costa Rica 85.00 % Selina Operation Miramar Vistas, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Miramar Vistas, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Playa Jaco, S.A. Costa Rica 85.00 % Selina Operation Playa Jaco, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Playa Jaco, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation La Fortuna, S.A. Costa Rica 85.00 % Selina Operation La Fortuna, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation La Fortuna, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Puerto Viejo, S.A. Costa Rica 85.00 % Selina Operation Puerto Viejo, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Puerto Viejo, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Tamarindo Beach, S.A. Costa Rica 85.00 % Selina Operation Tamarindo Beach, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Tamarindo Beach, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Restaurante Gato Negro, S.A. Costa Rica 85.00 % Restaurante Gato Negro, S.A. is a 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Restaurante Gato Negro S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Hotel Casitas Eclipse, S.A. Costa Rica 85.00 % Hotel Casitas Eclipse, S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Hotel Casitas Eclipse S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, Selina Explore Costa Rica Ltd Costa Rica 85.00 % Selina Explore Costa Rica, Ltd. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Explore Costa Rica Ltd's outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Legal Selina Operation Nosara Sunsets, S.A. Costa Rica 85.00 % Selina Operation Nosara Sunsets S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Nosara Sunsets, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Name Country of Effective Effective interest percentage details Registered Office Address Selina Operation Monteverde Forest, S.A. Costa Rica 85.00 % Selina Operation Monteverde Forest S.A. is an 85% owned subsidiary of Selina Hospitality PLC as follows: (1) Selina Hospitality PLC owns 100% of Selina Operation One (1), S.A.'s outstanding stock; (2) Selina Operation One (1), S.A. owns 85% of PCN Operations, S.A.'s outstanding stock; (3) PCN Operations, S.A. owns 100% of Selina Operation Rica, S.A.'s outstanding stock; and (4) Selina Operation Costa Rica, S.A. owns 100% of Selina Operation Monteverde Forest, S.A.'s outstanding stock. San José Escazú, Distrito San Rafael, en Trejos Montealegre, Centro Corporativo El Cedral, Edificio Numero 4, Piso 3, Oficinas de Vector Selina Operation Ecuador Selinaecu, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Quito Selinaquito, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Explore Ecuador Selinaexplore, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Tena Selinatena, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Banos Selinabanos, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Cuenca Selinacuenca, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Operation Montana Selinasol, S.A. Ecuador 100.00 % Not applicable La Floresta, Avenida 12 de Octubre, No. 26-48, Quito, Ecuador Selina Colombia Real Estate, S.A.S Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Bogota Real Estate, S.A.S. Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Cartagena Real Estate, S.A.S. Colombia 100.00 % Not applicable Calle 11, #3-43 La Candelaria, Bogota, Colombia Selina Operation Colombia, S.A.S. Colombia 10

INVESTMENT IN ASSOCIATES AND _2

INVESTMENT IN ASSOCIATES AND JOINT VENTURES (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of associates [abstract]
Schedule of Associate Undertakings	As of December 31, 2022, the following were associate undertakings of the Group: Name Country of registration or incorporation Effective interest percentage Registered Office Address Selina Real Estate 1, S.A. 1 Panama 30.00% Calle 12 y Avenida B, Edificio Bola de Oro, Casco Antiguo, Ciudad de Panama, República de Panama Leo Riders Limited Gibraltar 40.00% 57/63 Line Wall Road, Gibraltar GX11 1AA Tze'elim Tourism Guest Rooms - Agricultural Cooperative Society Ltd. Israel 35.00% Kibbutz Tze'elim, Be'er Sheva 85520, Israel Mantra by Selina Ltd. Israel 50.01% Of 12 Masalawati Brothers St., Tel Aviv, Israel 1 This entity no longer owns the assets it was incorporated to hold. Therefore, it is currently in the process of liquidation.
Schedule of Value of Investments in Associates	2022 2021 (In thousands of US$) Cost Value as at January 1 887 718 Additions 3,102 161 Decreases — (54) Write-offs (737) — Share of gain / (loss) in associate 84 62 As at December 31 3,336 887

GENERAL (Details)

GENERAL (Details)

12 Months Ended

Oct. 28, 2022 USD ($)

Oct. 27, 2022 USD ($) warrant $ / shares shares

Apr. 22, 2022 location shares

Dec. 02, 2021 USD ($)

Dec. 31, 2022 USD ($) location shares

Dec. 31, 2021 USD ($) shares

Dec. 31, 2020 USD ($)

Oct. 26, 2022 USD ($) shares

Apr. 14, 2022 USD ($)

Nov. 30, 2021 USD ($)

Jul. 31, 2021 USD ($)

Mar. 31, 2020 USD ($)

General Information About Financial Statement [Line Items]

Total interest-bearing loans and borrowings

$ 182,800,000

$ 246,500,000

Repayments of borrowings, classified as financing activities

$ 46,716,000

5,424,000

$ 5,949,000

Percentage of shares issued and outstanding

1

Number of shares outstanding (in shares) | shares

96,465,677

97,865,777

Number of operating locations | location

118

Temporary or partial closure of hotels

0.85

Interest paid, classified as financing activities

$ 17,364,000

6,018,000

$ 3,255,000

Convertible loan notes

General Information About Financial Statement [Line Items]

Principal amount

$ 118,000,000

Net consideration from issue of convertible loan notes

$ 118,000,000

0

$ 44,350,000

Ordinary shares

General Information About Financial Statement [Line Items]

Number of shares outstanding (in shares) | shares

41,655,152

419,832

428,974

Ordinary shares | Former Holders Of The BOA Class B Common Stock

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

5,750,000

BOA Acquisition Corp.

General Information About Financial Statement [Line Items]

Number of warrants issued through issue of equity (in shares)

4,274,929

6,575,000

Price of issued shares | $ / shares

$ 10

Price of issued shares (in USD per share) | $ / shares

$ 10

BOA Acquisition Corp. | Ordinary shares | BOA Underwriter Fees

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

450,000

BOA Acquisition Corp. | Ordinary shares | PIPE Investors, Bet On America LLC

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

5,445,000

BOA Acquisition Corp. | Ordinary shares | Investors

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

1,230,000

BOA Acquisition Corp. | Ordinary shares | Former Holders Of The BOA Class B Common Stock

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

5,750,000

BOA Acquisition Corp. | Class A Common Stock

General Information About Financial Statement [Line Items]

Percentage of shares issued and outstanding

0.958

BOA Acquisition Corp. | Ordinary shares

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

953,999

899,125

Number of shares outstanding (in shares) | shares

899,125

Convertible Loan Note Instrument

General Information About Financial Statement [Line Items]

Percent of shares exercised

1

Principal amount

$ 125,000,000

$ 90,000,000

Total interest-bearing loans and borrowings

$ 102,680,000

Convertible Loan Note Instrument | BOA Acquisition Corp.

General Information About Financial Statement [Line Items]

Principal amount

147,500,000

Total interest-bearing loans and borrowings

$ 1,100,000

Convertible Loan Note Instrument | BOA Acquisition Corp. | One Investor

General Information About Financial Statement [Line Items]

Total interest-bearing loans and borrowings

$ 1,200,000

800,000

Committed Bridge Loan Facility

General Information About Financial Statement [Line Items]

Principal amount

$ 25,000,000

Total interest-bearing loans and borrowings

$ 26,200,000

Repayments of borrowings, classified as financing activities

$ 26,200,000

Committed Bridge Loan Facility | BOA Acquisition Corp. | Ordinary shares

General Information About Financial Statement [Line Items]

Number of shares issued through issue of equity (in shares) | shares

370,000

Term Loan Note

General Information About Financial Statement [Line Items]

Principal amount

$ 5,000,000

$ 5,000,000

Total interest-bearing loans and borrowings

$ 5,000,000

$ 0

$ 1,000,000

Interest paid, classified as financing activities

$ 1,000,000

Reinvestment Amount | BOA Acquisition Corp.

General Information About Financial Statement [Line Items]

Principal amount

36,000,000

Total interest-bearing loans and borrowings

$ 36,000,000

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details)

11 Months Ended

12 Months Ended

Oct. 27, 2022 USD ($)

Oct. 31, 2022 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Mar. 31, 2023 shares

Oct. 28, 2022 USD ($)

Oct. 26, 2022 USD ($)

Apr. 14, 2022 USD ($)

Nov. 30, 2021 USD ($)

Jul. 31, 2021 USD ($)

Nov. 30, 2020 USD ($)

Mar. 31, 2020 USD ($)

Dec. 31, 2019 USD ($)

Disclosure of detailed information about business combination [line items]

Accumulated deficit

$ 725,248,000

$ 518,979,000

Current assets

79,699,000

46,367,000

Current liabilities

188,930,000

214,065,000

Revenue

91,200,000

Loss from operations activity before impairment, government grants and COVID-related concessions

(65,770,000)

(72,127,000)

$ (69,152,000)

Net cash used in operating activities

(23,611,000)

(30,737,000)

(41,116,000)

Loss from operations activity

(76,726,000)

(81,181,000)

(84,592,000)

Convertible note proceeds

82,000,000

44,350,000

59,650,000

Total interest-bearing loans and borrowings

(182,800,000)

(246,500,000)

Total current interest-bearing loans and borrowings

(45,600,000)

Cash and cash equivalents

$ 47,689,000

21,943,000

$ 13,572,000

$ 14,770,000

Potential ordinary share transactions [member]

Disclosure of detailed information about business combination [line items]

Shares authorized for issuance (in shares) | shares

60,900,000

Software | Bottom of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

3 years

Software | Top of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

5 years

Buildings And Leasehold Improvements

Disclosure of detailed information about business combination [line items]

Estimated useful lives

20 years

Furniture, Fixtures, Equipment

Disclosure of detailed information about business combination [line items]

Estimated useful lives

10 years

Capitalized Development Costs | Bottom of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

5 years

Capitalized Development Costs | Top of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

10 years

Intangible Assets | Bottom of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

3 years

Intangible Assets | Top of range

Disclosure of detailed information about business combination [line items]

Estimated useful lives

5 years

Convertible Loan Note Instrument

Disclosure of detailed information about business combination [line items]

Proceeds from current borrowings

$ 82,000,000

Principal amount

$ 125,000,000

$ 90,000,000

Total interest-bearing loans and borrowings

(102,680,000)

Current borrowings and current portion of non-current borrowings

$ 800,000

Term Loan Agreement

Disclosure of detailed information about business combination [line items]

Total interest-bearing loans and borrowings

(59,510,000)

0

(34,276,000)

Term Loan Note

Disclosure of detailed information about business combination [line items]

Principal amount

$ 5,000,000

$ 5,000,000

Total interest-bearing loans and borrowings

(5,000,000)

0

$ (1,000,000)

IDB Facility

Disclosure of detailed information about business combination [line items]

Principal amount

$ 50,000,000

Total interest-bearing loans and borrowings

(31,300,000)

$ (14,600,000)

Undrawn amounts

$ 20,600,000

New Notes

Disclosure of detailed information about business combination [line items]

Convertible note proceeds

82,000,000

Committed Bridge Loan Facility

Disclosure of detailed information about business combination [line items]

Principal amount

$ 25,000,000

Total interest-bearing loans and borrowings

$ (26,200,000)

BOA Acquisition Corp.

Disclosure of detailed information about business combination [line items]

Proceeds from current borrowings

9,600,000

BOA Acquisition Corp. | Pipe Shares

Disclosure of detailed information about business combination [line items]

Proceeds from issuing shares

5,250,000

BOA Acquisition Corp. | Prefunded PIPE Shares

Disclosure of detailed information about business combination [line items]

Proceeds from issuing shares

$ 49,200,000

BOA Acquisition Corp. | Convertible Loan Note Instrument

Disclosure of detailed information about business combination [line items]

Principal amount

147,500,000

Total interest-bearing loans and borrowings

$ (1,100,000)

Issued capital, ordinary shares

26,240,000

BOA Acquisition Corp. | Convertible Loan Note Instrument and Mexico Note

Disclosure of detailed information about business combination [line items]

Principal amount

$ 36,000,000

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Closing Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
MXN (Mexican Peso)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	20.05	20.60	19.70
Closing foreign exchange rate	19.48	20.46	19.84
GBP (British Pound Sterling)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	0.81	0.73	0.76
Closing foreign exchange rate	0.83	0.74	0.73
EUR (Euro)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	0.95	0.83	0.89
Closing foreign exchange rate	0.93	0.88	0.81
ILS (Israeli Shekel)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	3.38	3.28	3.47
Closing foreign exchange rate	3.47	3.11	3.22
PAB (Panamanian Balboa)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	1	1	1
Closing foreign exchange rate	1	1	1
BRL (Brazilian Real)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	5.15	5.46	4.06
Closing foreign exchange rate	5.29	5.58	5.17
CRC (Costa Rican Colon)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	641.70	616.52	587.37
Closing foreign exchange rate	591.48	627.75	605.33
PEN (Peruvian Sol)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	3.83	3.64	3.35
Closing foreign exchange rate	3.79	3.99	3.60
COP (Colombian Peso)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	4,277.95	3,570.15	3,336.67
Closing foreign exchange rate	4,829.75	4,070	3,479.47
ARS (Argentine Peso)
Disclosure Of Currency Exchange [Line Items]
Average foreign exchange rate	176.46	102.69	84.03
Closing foreign exchange rate	176.46	102.69	84.03

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments [line items]
Revenue	$ 183,935	$ 92,737	$ 35,161
Loss from operations activity before impairment, government grants and COVID-related concessions	(65,770)	(72,127)	(69,152)
Loss from operations activity	(76,726)	(81,181)	(84,592)
Rent add-back	38,721	27,985
Pre-opening Expenses	(7,493)	(5,814)	(3,894)
Corporate Overhead	(37,862)	(30,678)	(33,426)
Non-Cash compensation expense	(6,886)	(6,224)	(2,397)
Non-recurring public company readiness cost	(7,585)	(3,347)
Provision for tax risks (non-income tax related)	(2,084)	(3,486)
Depreciation and amortization	(32,964)	(31,235)	(21,612)
Impairment and write-off of non-current assets	(12,695)	(11,153)	(19,731)
Government grants	1,739	2,099	1,437
Finance income / (expense), net	(48,230)	(102,824)	(54,660)
Share listing expense	(74,426)	0	0
Non operational income	5,743	1,126	2,214
Income tax expense	(4,442)	(2,844)	(2,265)
Net loss for the period	(198,082)	(185,723)	(139,303)
Rent add-back			20,760
Income from COVID-related concessions	0	0	2,854
Operating segments
Disclosure of operating segments [line items]
Revenue	183,935	92,737	35,161
Gross Operating Profit / (Loss)	32,405	12,579	(1,783)
Loss from operations activity before impairment, government grants and COVID-related concessions	29,106	8,657	(7,823)
Rent	(38,721)	(27,985)	(20,760)
Loss from operations activity	(9,615)	(19,327)	(28,583)
Operating segments | Mexico
Disclosure of operating segments [line items]
Revenue	29,764	21,909	6,385
Gross Operating Profit / (Loss)	7,483	4,275	(565)
Loss from operations activity before impairment, government grants and COVID-related concessions	7,954	4,081	(1,538)
Rent	(4,779)	(5,470)	(5,114)
Loss from operations activity	3,175	(1,390)	(6,652)
Operating segments | South America
Disclosure of operating segments [line items]
Revenue	38,081	17,202	10,561
Gross Operating Profit / (Loss)	10,341	2,641	43
Loss from operations activity before impairment, government grants and COVID-related concessions	9,113	1,391	(1,663)
Rent	(9,947)	(6,586)	(5,013)
Loss from operations activity	(835)	(5,194)	(6,676)
Operating segments | North America
Disclosure of operating segments [line items]
Revenue	21,203	11,635	3,225
Gross Operating Profit / (Loss)	2,437	320	(613)
Loss from operations activity before impairment, government grants and COVID-related concessions	192	(1,428)	(2,644)
Rent	(6,961)	(4,194)	(3,574)
Loss from operations activity	(6,769)	(5,622)	(6,219)
Operating segments | Central America
Disclosure of operating segments [line items]
Revenue	36,108	22,699	10,176
Gross Operating Profit / (Loss)	8,080	4,888	461
Loss from operations activity before impairment, government grants and COVID-related concessions	8,665	4,626	12
Rent	(4,130)	(3,401)	(2,236)
Loss from operations activity	4,536	1,225	(2,224)
Operating segments | Europe & Africa
Disclosure of operating segments [line items]
Revenue	21,253	11,541	5,993
Gross Operating Profit / (Loss)	4,111	1,730	(958)
Loss from operations activity before impairment, government grants and COVID-related concessions	3,986	1,353	(1,795)
Rent	(8,092)	(6,158)	(4,551)
Loss from operations activity	(4,106)	(4,805)	(6,347)
Operating segments | Israel
Disclosure of operating segments [line items]
Revenue	25,215	6,624	676
Gross Operating Profit / (Loss)	2,372	106	(150)
Loss from operations activity before impairment, government grants and COVID-related concessions	1,779	15	(195)
Rent	(4,402)	(2,176)	(271)
Loss from operations activity	(2,623)	(2,160)	(466)
Operating segments | APAC
Disclosure of operating segments [line items]
Revenue	3,070	3	0
Gross Operating Profit / (Loss)	497	(5)	0
Loss from operations activity before impairment, government grants and COVID-related concessions	332	(5)	0
Rent	(410)	0	0
Loss from operations activity	(78)	(5)	0
Operating segments | Operative Locations
Disclosure of operating segments [line items]
Revenue	174,695	91,613	37,016
Gross Operating Profit / (Loss)	35,320	13,955	(1,783)
Loss from operations activity before impairment, government grants and COVID-related concessions	32,021	10,033	(7,823)
Rent	(38,721)	(27,985)	(20,760)
Loss from operations activity	(6,700)	(17,952)	(28,583)
Operating segments | Remote Year
Disclosure of operating segments [line items]
Revenue	10,422	4,522	0
Gross Operating Profit / (Loss)	(2,915)	(1,375)	0
Loss from operations activity before impairment, government grants and COVID-related concessions	(2,915)	(1,375)	0
Rent	0	0	0
Loss from operations activity	(2,915)	(1,375)	0
Adjustments
Disclosure of operating segments [line items]
Revenue	(1,182)	(3,397)	(1,856)
Gross Operating Profit / (Loss)	0	0	0
Loss from operations activity before impairment, government grants and COVID-related concessions	0	0	0
Rent	0	0	0
Loss from operations activity	0	0	0
Rooms
Disclosure of operating segments [line items]
Revenue	108,602	51,335	22,797
Rooms | Operating segments
Disclosure of operating segments [line items]
Revenue	108,602	51,335	22,797
Gross Operating Profit / (Loss)	35,441	13,239	(956)
Rooms | Operating segments | Mexico
Disclosure of operating segments [line items]
Revenue	15,919	10,264	4,215
Gross Operating Profit / (Loss)	7,083	4,128	(508)
Rooms | Operating segments | South America
Disclosure of operating segments [line items]
Revenue	25,013	10,121	6,485
Gross Operating Profit / (Loss)	8,893	2,078	485
Rooms | Operating segments | North America
Disclosure of operating segments [line items]
Revenue	14,660	6,576	2,254
Gross Operating Profit / (Loss)	3,731	1,505	(742)
Rooms | Operating segments | Central America
Disclosure of operating segments [line items]
Revenue	17,358	11,250	5,354
Gross Operating Profit / (Loss)	6,740	3,887	828
Rooms | Operating segments | Europe & Africa
Disclosure of operating segments [line items]
Revenue	15,269	7,673	2,713
Gross Operating Profit / (Loss)	4,338	862	(1,025)
Rooms | Operating segments | Israel
Disclosure of operating segments [line items]
Revenue	17,505	4,407	439
Gross Operating Profit / (Loss)	4,084	784	7
Rooms | Operating segments | APAC
Disclosure of operating segments [line items]
Revenue	2,256	3	0
Gross Operating Profit / (Loss)	571	(5)	0
Rooms | Operating segments | Operative Locations
Disclosure of operating segments [line items]
Revenue	107,979	50,293	21,459
Gross Operating Profit / (Loss)	35,441	13,239	(956)
Rooms | Operating segments | Remote Year
Disclosure of operating segments [line items]
Revenue	0	0	0
Gross Operating Profit / (Loss)	0	0	0
Rooms | Adjustments
Disclosure of operating segments [line items]
Revenue	623	1,042	1,338
Gross Operating Profit / (Loss)	0	0	0
Food & Beverage | Operating segments
Disclosure of operating segments [line items]
Revenue	50,192	31,361	9,939
Gross Operating Profit / (Loss)	(8,126)	(5,264)	(4,922)
Food & Beverage | Operating segments | Mexico
Disclosure of operating segments [line items]
Revenue	11,400	10,093	1,335
Gross Operating Profit / (Loss)	(1,045)	(694)	(693)
Food & Beverage | Operating segments | South America
Disclosure of operating segments [line items]
Revenue	9,026	4,626	2,453
Gross Operating Profit / (Loss)	(727)	(1,157)	(1,543)
Food & Beverage | Operating segments | North America
Disclosure of operating segments [line items]
Revenue	5,448	4,576	350
Gross Operating Profit / (Loss)	(2,384)	(1,665)	(490)
Food & Beverage | Operating segments | Central America
Disclosure of operating segments [line items]
Revenue	12,859	8,161	3,332
Gross Operating Profit / (Loss)	(517)	(329)	(916)
Food & Beverage | Operating segments | Europe & Africa
Disclosure of operating segments [line items]
Revenue	4,542	2,137	1,978
Gross Operating Profit / (Loss)	(1,300)	(664)	(1,122)
Food & Beverage | Operating segments | Israel
Disclosure of operating segments [line items]
Revenue	6,678	1,818	231
Gross Operating Profit / (Loss)	(1,909)	(756)	(158)
Food & Beverage | Operating segments | APAC
Disclosure of operating segments [line items]
Revenue	622	0	0
Gross Operating Profit / (Loss)	(244)	0	0
Food & Beverage | Operating segments | Operative Locations
Disclosure of operating segments [line items]
Revenue	50,576	31,410	9,678
Gross Operating Profit / (Loss)	(8,126)	(5,264)	(4,922)
Food & Beverage | Operating segments | Remote Year
Disclosure of operating segments [line items]
Revenue	0	0	0
Gross Operating Profit / (Loss)	0	0	0
Food & Beverage | Adjustments
Disclosure of operating segments [line items]
Revenue	(384)	(49)	261
Gross Operating Profit / (Loss)	0	0	0
Other | Operating segments
Disclosure of operating segments [line items]
Revenue	25,141	10,041	2,425
Gross Operating Profit / (Loss)	5,091	4,604	4,096
Other | Operating segments | Mexico
Disclosure of operating segments [line items]
Revenue	2,446	1,552	835
Gross Operating Profit / (Loss)	1,446
Loss from operations activity		841	637
Other | Operating segments | South America
Disclosure of operating segments [line items]
Revenue	4,043	2,455	1,624
Gross Operating Profit / (Loss)	2,174
Loss from operations activity		1,719	1,101
Other | Operating segments | North America
Disclosure of operating segments [line items]
Revenue	1,095	483	621
Gross Operating Profit / (Loss)	1,089
Loss from operations activity		480	619
Other | Operating segments | Central America
Disclosure of operating segments [line items]
Revenue	5,891	3,289	1,491
Gross Operating Profit / (Loss)	1,858
Loss from operations activity		1,330	549
Other | Operating segments | Europe & Africa
Disclosure of operating segments [line items]
Revenue	1,442	1,732	1,302
Gross Operating Profit / (Loss)	1,073
Loss from operations activity		1,532	1,190
Other | Operating segments | Israel
Disclosure of operating segments [line items]
Revenue	1,032	398	6
Gross Operating Profit / (Loss)	196
Loss from operations activity		77	1
Other | Operating segments | APAC
Disclosure of operating segments [line items]
Revenue	192	0	0
Gross Operating Profit / (Loss)	170
Loss from operations activity		0	0
Other | Operating segments | Operative Locations
Disclosure of operating segments [line items]
Revenue	16,140	9,909	5,880
Gross Operating Profit / (Loss)	8,006
Loss from operations activity		5,979	4,096
Other | Operating segments | Remote Year
Disclosure of operating segments [line items]
Revenue	10,422	4,522	0
Gross Operating Profit / (Loss)	(2,915)
Loss from operations activity		(1,375)	0
Other | Adjustments
Disclosure of operating segments [line items]
Revenue	(1,421)	(4,390)	(3,455)
Gross Operating Profit / (Loss)	$ 0
Loss from operations activity		$ 0	$ 0

FINANCE INCOME AND COSTS (Detai

FINANCE INCOME AND COSTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finance Income (Cost) [Abstract]
Interest expense on loans payable and convertible notes (see Note 20 and 21)	$ 71,701	$ 40,723	$ 18,869
Leasing arrangements (see Note 12)	38,594	32,885	26,011
Unrealized foreign exchange losses on lease liabilities (see Note 12)	1,717	9,689	8,553
Finance expense on financial liabilities at fair value through profit or loss (see Notes 20, 21 and 25)	11,239	1,132	8,420
Loss on extinguishment of debt (see Note 20)	0	18,485	0
Total finance costs	123,251	102,914	61,853
Gain on extinguishment of debt (see Note 21)	8,765	0	2,669
Gain on derecognition of lease liabilities	1,487	0	4,468
Interest income	136	90	56
Finance income on financial liabilities at fair value through profit or loss (see Note 21)	64,633	0	0
Finance income	$ 75,021	$ 90	$ 7,193

STAFF COSTS (Details)

STAFF COSTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Staff Costs [Abstract]
Wages and salaries	$ 74,316	$ 43,368	$ 29,608
Social security costs	9,295	4,657	3,030
Employee benefits and travel	6,709	3,943	5,834
Equity-settled stock compensation expense (see Note 28)	2,021	2,817	1,340
Cash-settled stock compensation expense (see Note 28)	3,528	2,377	1,057
Total staff costs	$ 95,870	$ 57,162	$ 40,869

CURRENT PURCHASING POWER (Detai

CURRENT PURCHASING POWER (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Purchasing Power [Abstract]
Gain on net monetary position	$ 3,178	$ 1,725	$ 2,256

TAXES ON INCOME - Deferred Taxe

TAXES ON INCOME - Deferred Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	$ 110,859	$ 82,345
Deferred tax liability	111,188	82,718
Deferred tax liability	(329)	(373)
Lease liabilities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	83,814	55,858
Carryforward tax losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	23,689	18,359
Stock-based compensation
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	113	593
Property, equipment and furniture, net
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	178	402
Employees and related accruals
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	86	263
Accrued expenses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	2,782	6,536
Research and development
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	197	311
Tax credits carried forwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	0	23
Right of use asset
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability	112,661	83,534
Right of use impairment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets:	3,164	1,315
Property, plant and equipment, net
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability	1,652	174
Other
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability	$ 38	$ 325

TAXES ON INCOME - Taxes on inco

TAXES ON INCOME - Taxes on income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax [Abstract]
Current taxes	$ 4,442	$ 2,844	$ 2,265
Income tax expense	$ 4,442	$ 2,844	$ 2,265

TAXES ON INCOME - Theoretical t

TAXES ON INCOME - Theoretical tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax [Abstract]
Tax benefit computed at the UK statutory tax rate	$ (36,792)	$ (34,747)	$ (26,037)
Subsidiaries taxed at a different tax rate	(8,730)	(6,720)	(8,606)
Deferred taxes not recognized	29,257	37,582	34,867
Share listing expense	14,160	0	0
Uncertain tax positions	2,639	2,261	1,545
Permanent differences	3,760	4,543	382
Other	148	(75)	114
Income tax expense	$ 4,442	$ 2,844	$ 2,265

TAXES ON INCOME - Narrative (De

TAXES ON INCOME - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Income Tax [Abstract]
Carryforward net operating tax loss	$ 174	$ 177

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings per share [abstract]
Net loss attributable to equity holders of the Company - basic	$ (197,107)	$ (184,352)	$ (138,099)
Net loss attributable to equity holders of the Company - diluted	$ (197,107)	$ (184,352)	$ (138,099)
Weighted number of shares for the computation of basic net earnings (loss)	52,871	43,007	42,614
Weighted number of shares for the computation of diluted net earnings (loss)	52,871	43,007	42,614

PROPERTY, EQUIPMENT AND FURNI_3

PROPERTY, EQUIPMENT AND FURNITURE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	$ 96,450
Ending Balance	111,330	$ 96,450
Interest costs capitalized	1,803	2,110
Buildings, leasehold improvements and hotel assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	79,186
Ending Balance	103,514	79,186
Assets under construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	17,264
Ending Balance	7,816	17,264
Cost:
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	114,418	113,655
Additions	26,500	16,346
Write-offs of lost deals	(1,485)	(4,185)
Completion of projects	0	(1,898)
Exchange differences	(1,191)	775
Disposals	(405)	(6,133)
Business combinations (see Note 14)		267
Reclassification to assets held for sale		(4,409)
Ending Balance	137,837	114,418
Cost: | Buildings, leasehold improvements and hotel assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	97,154	99,834
Additions	26,500	5,438
Write-offs of lost deals	0	0
Completion of projects	7,036	0
Exchange differences	(669)	748
Disposals	0	(6,133)
Business combinations (see Note 14)		267
Reclassification to assets held for sale		(3,000)
Ending Balance	130,021	97,154
Cost: | Assets under construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	17,264	13,821
Additions	0	10,908
Write-offs of lost deals	(1,485)	(4,185)
Completion of projects	(7,036)	(1,898)
Exchange differences	(522)	27
Disposals	(405)	0
Business combinations (see Note 14)		0
Reclassification to assets held for sale		(1,409)
Ending Balance	7,816	17,264
Accumulated depreciation:
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	(17,968)	(12,937)
Exchange differences	37	(153)
Disposals		2,345
Business combinations (see Note 14)		(76)
Reclassification to assets held for sale		3
Depreciation	(8,576)	(7,150)
Ending Balance	(26,507)	(17,968)
Accumulated depreciation: | Buildings, leasehold improvements and hotel assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	(17,968)	(12,937)
Exchange differences	37	(153)
Disposals		2,345
Business combinations (see Note 14)		(76)
Reclassification to assets held for sale		3
Depreciation	(8,576)	(7,150)
Ending Balance	(26,507)	(17,968)
Accumulated depreciation: | Assets under construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning Balance	0	0
Exchange differences	0	0
Disposals		0
Business combinations (see Note 14)		0
Reclassification to assets held for sale		0
Depreciation	0	0
Ending Balance	$ 0	$ 0

RIGHT OF USE ASSETS (Details)

RIGHT OF USE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation Of Quantitative Information About Right-Of-Use Assets [Abstract]
Beginning Balance	$ 311,637
Depreciation	(23,188)	$ (23,164)
Impairment write-offs, net	(9,971)	(5,062)
Ending Balance	420,800	311,637
Cost:
Reconciliation Of Quantitative Information About Right-Of-Use Assets [Abstract]
Beginning Balance	381,904	325,135
Additions	140,016	65,803
Acquisitions (see Note 14)	0	1,610
Exchange differences	(12,716)	(10,763)
Lease modifications	18,352	119
Termination	(3,330)	0
Ending Balance	524,226	381,904
Depreciation and impairment
Reconciliation Of Quantitative Information About Right-Of-Use Assets [Abstract]
Beginning Balance	(70,267)	(42,041)
Depreciation	(23,188)	(23,164)
Impairment write-offs, net	(9,971)	(5,062)
Ending Balance	$ (103,426)	$ (70,267)

RIGHT OF USE ASSETS - Narrative

RIGHT OF USE ASSETS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) property	Dec. 31, 2021 USD ($) property	Dec. 31, 2020 USD ($) property
Disclosure of quantitative information about right-of-use assets [line items]
Number of properties with impairment losses | property	13	11	20
Number of properties with impairment losses reversal | property	7	0	0
Right-of-use assets
Disclosure of quantitative information about right-of-use assets [line items]
Impairment loss | $	$ (14,194)	$ (5,062)	$ (10,564)
Reversal of impairment loss | $	$ 4,223	$ 0	$ 0

RIGHT OF USE ASSETS - Impairmen

RIGHT OF USE ASSETS - Impairment of Right-Of-Use Assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) location property	Dec. 31, 2021 USD ($) location property	Dec. 31, 2020 USD ($) location property
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | property	13	11	20
Impairment amount	$ 9,971	$ 5,062
USA
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	1	0	1
Recoverable amount of impaired cash generating units	$ 7,023	$ 0	$ 25,237
Impairment amount	1,262	0	(2,229)
Impairment reversal of right of use assets	$ 0	$ 0	$ 0
Discount rate	9.50%	8%	850%
Mexico
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	3	0	6
Recoverable amount of impaired cash generating units	$ 13,700	$ 0	$ 24,010
Impairment amount	4,080	0	(2,071)
Impairment reversal of right of use assets	$ 0	$ 0	$ 0
Discount rate	12.50%	9.50%	1,050%
Central America
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	0	2	6
Recoverable amount of impaired cash generating units	$ 0	$ 1,886	$ 23,620
Impairment amount	0	(186)	(3,617)
Impairment reversal of right of use assets	$ (1,497)	$ 0	$ 0
South America
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	2	4	4
Recoverable amount of impaired cash generating units	$ 8,417	$ 10,497	$ 8,419
Impairment amount	730	(1,399)	(1,839)
Impairment reversal of right of use assets	$ (2,618)	$ 0	$ 0
Israel
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	3	1	1
Recoverable amount of impaired cash generating units	$ 19,327	$ 10,489	$ 8,857
Impairment amount	2,449	(584)	(271)
Impairment reversal of right of use assets	$ 0	$ 0	$ 0
Discount rate	10.50%	8.50%	9%
APAC
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	0	0	0
Recoverable amount of impaired cash generating units	$ 0	$ 0	$ 0
Impairment amount	0	0	0
Impairment reversal of right of use assets	$ 0	$ 0	$ 0
Europe & Africa
Disclosure of quantitative information about right-of-use assets [line items]
Number of impaired cash generating units | location	4	4	2
Recoverable amount of impaired cash generating units	$ 11,021	$ 28,209	$ 24,655
Impairment amount	5,673	(2,893)	(537)
Impairment reversal of right of use assets	$ (108)	$ 0	$ 0
Bottom of range | Central America
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	12.50%	9.50%	10%
Bottom of range | South America
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	11%	8.50%	9%
Bottom of range | Europe & Africa
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	9.50%	7.50%	8.50%
Top of range | Central America
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	19%	13.50%	13.50%
Top of range | South America
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	27.50%	19%	20.50%
Top of range | Europe & Africa
Disclosure of quantitative information about right-of-use assets [line items]
Discount rate	14.50%	10.50%	11%

RIGHT OF USE ASSETS - Amounts R

RIGHT OF USE ASSETS - Amounts Recognized In Consolidated Statement Of Profit Or Loss And In The Consolidated Statement Of Cash Flows (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation expense on right-of-use assets	$ 23,188	$ 23,164
Impairment write-offs	(9,971)	(5,062)
Gain on lease terminations	1,487	0
Interest expense on lease liabilities	38,594	32,885	$ 26,011
Unrealized foreign exchange losses on revaluation of lease liability	(1,717)	(9,689)	(8,553)
Total amount recognized in Profit or Loss	(71,983)	(70,800)
The total cash outflow for lease payments	$ 44,377	$ 24,764	$ 15,907
Bottom of range
Disclosure of quantitative information about right-of-use assets [line items]
Interest rate range	0.227	0.189
Top of range
Disclosure of quantitative information about right-of-use assets [line items]
Interest rate range	0.070	0.013

RIGHT OF USE ASSETS - Lease Lia

RIGHT OF USE ASSETS - Lease Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation Of Quantitative Information About Right-Of-Use Assets [Abstract]
Balance as at January 1	$ 394,632	$ 325,952
Additions	140,016	65,803
Termination	(4,817)	0
Lease modifications	18,352	119
Exchange differences	(15,257)	(15,053)
Lease payments	(44,377)	(24,764)
Unrealized foreign exchange losses on revaluation of lease liability	1,717	9,689
Interest accrued on lease liabilities	38,594	32,886
Balance as at December 31	528,860	394,632
Current	59,115	45,660
Non-current	$ 469,745	$ 348,972

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 5,584
Ending balance	6,972	$ 5,584
Cost:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	7,487	4,567
Acquisitions of businesses (see Note 14)	0	618
Additions	2,662	2,298
Exchange differences	(74)	4
Ending balance	10,075	7,487
Amortization and impairment:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(1,903)	(982)
Amortization charge for the year	(1,200)	(921)
Ending balance	(3,103)	(1,903)
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	622
Ending balance	548	622
Goodwill | Cost:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	622	0
Acquisitions of businesses (see Note 14)	0	618
Exchange differences	(74)	4
Ending balance	548	622
Goodwill | Amortization and impairment:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Ending balance	0	0
Software
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	4,148
Ending balance	$ 6,048	$ 4,148
Software | Bottom of range
Reconciliation of changes in intangible assets and goodwill [abstract]
Remaining amortization period	1 year	2 years
Software | Top of range
Reconciliation of changes in intangible assets and goodwill [abstract]
Remaining amortization period	5 years	5 years
Software | Cost:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 5,550	$ 3,252
Acquisitions of businesses (see Note 14)	0	0
Additions	2,662	2,298
Exchange differences	0	0
Ending balance	8,212	5,550
Software | Amortization and impairment:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(1,402)	(919)
Amortization charge for the year	(762)	(483)
Ending balance	(2,164)	(1,402)
Customer List
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	814
Ending balance	$ 376	$ 814
Remaining amortization period	1 year	2 years
Customer List | Cost:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 1,315	$ 1,315
Acquisitions of businesses (see Note 14)	0	0
Additions	0	0
Exchange differences	0	0
Ending balance	1,315	1,315
Customer List | Amortization and impairment:
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(501)	(63)
Amortization charge for the year	(438)	(438)
Ending balance	$ (939)	$ (501)

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details)						12 Months Ended		14 Months Ended
	Oct. 27, 2022 USD ($) warrant $ / shares shares	Oct. 26, 2022 $ / shares shares	Apr. 22, 2022 location shares	Dec. 02, 2021 USD ($)	Oct. 18, 2021 USD ($) tranche	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Oct. 28, 2022 $ / shares	Sep. 30, 2020 USD ($)
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	96,465,677					97,865,777		97,865,777
Percentage of shares issued and outstanding	1
Deferred and contingent consideration (Note 14) | $						$ 1,696,000	$ 1,891,000	$ 1,696,000
Conversion ratio	1
PIPE Investors
Disclosure of detailed information about business combination [line items]
Subscription agreement | $				$ 55,450,000
BOA Class B Common Stock
Disclosure of detailed information about business combination [line items]
Par value (in usd per share) | $ / shares	$ 0.0001
BOA Class A Common Stock
Disclosure of detailed information about business combination [line items]
Par value (in usd per share) | $ / shares	$ 0.0001
Ordinary shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	41,655,152	428,974					419,832
Par value (in usd per share) | $ / shares	$ 0.01	$ 0.01				$ 0.01	$ 0.01	$ 0.01	$ 0.005064
Exercise price of shares issued (in USD per share) | $ / shares	$ 10
Conversion factor	1.975
Increase (decrease) in number of ordinary shares issued	40,606,526
Ordinary shares | Former Holders Of The BOA Class B Common Stock
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	5,750,000
Ordinary shares | BOA's Underwriter
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	450,000
Ordinary shares | Tranche One | PIPE Investors
Disclosure of detailed information about business combination [line items]
Subscription agreement | $	$ 54,500,000
Ordinary shares | CLN 2020
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	9,328,320
Ordinary shares | Term Loan Agreement
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	3,452,710
Ordinary shares | Legacy Warrants
Disclosure of detailed information about business combination [line items]
Number of warrants issued through issue of equity (in shares) | warrant	2,381,638
Series A shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		15,589,552					15,589,552
Par value (in usd per share) | $ / shares		$ 0.01				0.01	$ 0.01	0.01
Series B shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		3,200,539					3,200,539
Par value (in usd per share) | $ / shares		$ 0.01				0.01	$ 0.01	0.01
Series B shares | Minority Shareholders
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)		1,146,291
Series B shares | Existing Shareholders
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)		330,275
Series C shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		2,749,657					2,749,657
Par value (in usd per share) | $ / shares		$ 0.01				0.01	$ 0.01	0.01
Series C shares | Minority Shareholders
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)		481,693
Series C shares | Certain And Minority Shareholders
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)		2,565,503
Redesignated Shares
Disclosure of detailed information about business combination [line items]
Par value (in usd per share) | $ / shares	$ 0.01
Pipe Shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	6,675,000
Pipe Shares | PIPE Investors
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	6,675,000
Pipe Shares | Tranche Two | PIPE Investors
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	1,230,000
Bridge Loan Shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	375,000
Bridge Loan Shares | Bridge Loan Facility | PIPE Investors
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	375,000
Ordinary Shares Post Redesignation And Subdivision
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	96,465,677
Par value (in usd per share) | $ / shares	$ 0.005064					$ 0.005064	$ 0.005064	$ 0.005064
Tze'elim Tourism Guest Rooms - Agricultural Cooperative Society Ltd
Disclosure of detailed information about business combination [line items]
Ownership interest						35%
R.A.Y. Enterprise Michmoret Ltd.
Disclosure of detailed information about business combination [line items]
Deferred and contingent consideration (Note 14) | $					$ 1,847,000
Number of tranche | tranche					5
Holding ownership					9.50%
Loss of acquiree | $								$ 213,000
Revenue of acquiree since acquisition date | $								$ 394,000
Consolidated net loss | $						$ 185,370,000
Consolidated revenue | $						95,237,000
Purchase Price | $					$ 2,529,000
Cash paid | $					$ 638,000
Percentage of voting equity interests acquired					90.50%
Remote Year Inc.
Disclosure of detailed information about business combination [line items]
Percentage of shares acquired										100%
Loss of acquiree | $						(1,812,000)	$ 0
Revenue of acquiree since acquisition date | $						$ 4,521,000	$ 0
Purchase Price | $										$ 1,315,000
Cash paid | $										0
Net book value of assets acquired | $					$ 1,315,000
Deferred revenue | $										$ 949,000
Goodwill | $					$ 0
Percentage of voting equity interests acquired										100%
Remote Year Inc. | Intangible assets other than goodwill
Disclosure of detailed information about business combination [line items]
Remaining amortization period						3 years
BOA Acquisition Corp.
Disclosure of detailed information about business combination [line items]
Transaction costs | $						$ 19,800,000
Number of warrants issued through issue of equity (in shares)	4,274,929		6,575,000
BOA Acquisition Corp. | PIPE Investors, Bet On America LLC | Ordinary shares
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	5,445,000
BOA Acquisition Corp. | Former Holders Of The BOA Class B Common Stock | Ordinary shares
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	5,750,000
BOA Acquisition Corp. | Warrants (Note 21):
Disclosure of detailed information about business combination [line items]
Number of shares issued through issue of equity (in shares)	14,241,666
BOA Acquisition Corp. | Class A Common Stock
Disclosure of detailed information about business combination [line items]
Percentage of shares issued and outstanding	0.958
BOA Acquisition Corp. | Ordinary shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)			899,125
Number of shares issued through issue of equity (in shares)	953,999		899,125
Legal, Marketing, IT And Other Operating Expenses
Disclosure of detailed information about business combination [line items]
Transaction costs | $						7,600,000
BOA Acquisition Corp, Equity Impact
Disclosure of detailed information about business combination [line items]
Transaction costs | $						$ 12,200,000

BUSINESS COMBINATIONS - Shares

BUSINESS COMBINATIONS - Shares Outstanding (Details)	Dec. 31, 2022 shares	Oct. 27, 2022 shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)	97,865,777	96,465,677
Percentage of shares issued and outstanding		1
BOA
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		6,703,999
Percentage of shares issued and outstanding		0.069
Existing Selina Shareholders (post subdivision)
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		82,261,678
Percentage of shares issued and outstanding		0.853
PIPE Shares & Payables Settlement Shares
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		7,125,000
Percentage of shares issued and outstanding		0.074
BCA Bridge Loan Warrants
Disclosure of detailed information about business combination [line items]
Number of shares outstanding (in shares)		375,000
Percentage of shares issued and outstanding		0.004

BUSINESS COMBINATIONS - Share L

BUSINESS COMBINATIONS - Share Listing Expense (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 27, 2022
Disclosure of detailed information about business combination [line items]
Share listing expense	$ (74,426)	$ 0	$ 0
BOA Shareholders
Disclosure of detailed information about business combination [line items]
Number of shares issued	6,703,999
SELINA HOSPITALITY, PLC
Disclosure of detailed information about business combination [line items]
Fair value share price (in USD per share)	$ 9.75
(c) Fair value of Selina shares issued to BOA shareholders
Disclosure of detailed information about business combination [line items]
Share listing expense	$ (65,364)
(d) BOA cash in trust
Disclosure of detailed information about business combination [line items]
Share listing expense	(6,983)
(e) BOA other assets
Disclosure of detailed information about business combination [line items]
Share listing expense	(95)
(f) BOA liabilities
Disclosure of detailed information about business combination [line items]
Share listing expense	(16,140)
(g) Net assets of BOA (d + e + f)
Disclosure of detailed information about business combination [line items]
Share listing expense	$ (9,062)
Ordinary shares
Disclosure of detailed information about business combination [line items]
Exercise price of shares issued (in USD per share)				$ 10

BUSINESS COMBINATIONS - Purchas

BUSINESS COMBINATIONS - Purchase Price (Details) - USD ($)	Oct. 18, 2021	Sep. 30, 2020
R.A.Y. Enterprise Michmoret Ltd.
Disclosure of detailed information about business combination [line items]
Cash paid	$ 638,000
Deferred consideration	1,058,000
Contingent consideration	833,000
Purchase Price	$ 2,529,000
Remote Year Inc.
Disclosure of detailed information about business combination [line items]
Cash paid		$ 0
Purchase Price		$ 1,315,000

BUSINESS COMBINATIONS - Purch_2

BUSINESS COMBINATIONS - Purchase price allocation (Details) - R.A.Y. Enterprise Michmoret Ltd. $ in Thousands	Oct. 18, 2021 USD ($)
Disclosure of detailed information about business combination [line items]
Net book value of assets acquired	$ 877
Right of Use Asset Uplift	1,610
Deferred Tax Liability	(373)
Non-controlling Interest	(203)
Purchase Price	2,529
Cash acquired	950
Cash paid	(638)
Net cash acquired with the subsidiary	312
Goodwill
Disclosure of detailed information about business combination [line items]
Goodwill	$ 618

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventories [Abstract]
Cost of sales	$ 17,396	$ 9,934	$ 3,460

TRADE AND OTHER RECEIVABLES (De

TRADE AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Accounts Receivable	$ 10,563	$ 10,853
Notes Receivable	1,651	1,599
Trade and other receivables	12,214	12,452
Current	10,543	10,527
Non-current	$ 1,671	$ 1,925

OTHER CURRENT ASSETS AND ASSE_3

OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2022	Dec. 31, 2022	Dec. 31, 2021
OTHER CURRENT ASSETS AND ASSETS CLASSIFIED AS HELD FOR SALE [Abstract]
Advances to suppliers & others		$ 211	$ 19
Derivative Financial Assets		1,374	0
Non-income taxes		10,235	7,927
Prepaid expenses		4,862	2,173
Other current assets		16,681	10,119
Buildings, leasehold improvements and hotel assets		3,000	3,000
Assets under construction		1,409	1,409
Impairment adjustment		(1,909)	(1,909)
Non-current assets held for sale		2,500	$ 2,500
Selling price of property, land, and building	$ 3,000
Selling costs	$ 500
Impairment and write-off of non-current assets		$ 1,909

NON-CURRENT FINANCIAL ASSETS (D

NON-CURRENT FINANCIAL ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Disclosure of Non-Current Assets [Line Items]
Impairment	$ 201
Third Party Investors
Disclosure of Non-Current Assets [Line Items]
Write Down Of Liability To Other Investors	866
Pirate Studios Limited
Disclosure of Non-Current Assets [Line Items]
Investments				$ 4,284
Liabilities related to Pirate Studios (Note 18)		$ 2,777	$ 2,777
Impairment	$ 1,067
Pirate Studios Limited | Third Party Investors
Disclosure of Non-Current Assets [Line Items]
Percent of investment funded	75%

CURRENT TRADE AND OTHER PAYAB_3

CURRENT TRADE AND OTHER PAYABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade And Other Payables [Line Items]
Trade payables	$ 22,118	$ 11,496
Customer advances	3,980	1,641
Accrued expenses and other liabilities	18,566	14,303
Provision for tax uncertainties	14,311	9,590
Phantom share liability (Note 28)	6,963	3,434
Loyalty program redemption	1,035	903
Deferred and contingent consideration (Note 14)	1,696	1,891
Employee-related liabilities	1,728	410
Income and non-income taxes payable	6,347	3,621
Trade payables and other liabilities	81,526	50,066
Pirate Studios Limited
Disclosure Of Trade And Other Payables [Line Items]
Liabilities related to Pirate Studios (Note 18)	2,777	2,777
Mantra by Selina Ltd.
Disclosure Of Trade And Other Payables [Line Items]
Liabilities related to Pirate Studios (Note 18)	$ 2,005	$ 0

LOANS PAYABLE - Loans Payable (

LOANS PAYABLE - Loans Payable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Loans Payable [Line Items]
Total current interest-bearing loans and borrowings	$ 45,600
Current Borrowings, Excluding Convertible Notes	37,678	$ 19,458
Total non-current interest-bearing loans and borrowings	97,996	129,714
Borrowings, Excluding Convertible Notes	135,674	149,172
US dollars
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	69,717	90,761
Sterling
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	12,681	12,191
Colombian Peso
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	9	55
Brazilian Real
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	18,802	17,043
Israeli Shekels
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	25,542	8,484
Peruvian Sol
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	1,888	2,169
Australian Dollar
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	3,689	2,671
Euro
Disclosure Of Loans Payable [Line Items]
Borrowings, Excluding Convertible Notes	3,346	15,798
Real Estate Partner loans
Disclosure Of Loans Payable [Line Items]
Current Borrowings, Excluding Convertible Notes	$ 28,839	15,467
Real Estate Partner loans | Bottom of range
Disclosure Of Loans Payable [Line Items]
Interest rate	2%
Real Estate Partner loans | Top of range
Disclosure Of Loans Payable [Line Items]
Interest rate	15%
Bank and government loans
Disclosure Of Loans Payable [Line Items]
Current Borrowings, Excluding Convertible Notes	$ 6,952	1,986
Total non-current interest-bearing loans and borrowings	$ 37,730	21,080
Bank and government loans | Bottom of range
Disclosure Of Loans Payable [Line Items]
Interest rate	1%
Bank and government loans | Top of range
Disclosure Of Loans Payable [Line Items]
Interest rate	12%
Other debt
Disclosure Of Loans Payable [Line Items]
Current Borrowings, Excluding Convertible Notes	$ 1,887	2,005
Total non-current interest-bearing loans and borrowings	$ 327	14,006
Other debt | Bottom of range
Disclosure Of Loans Payable [Line Items]
Interest rate	5%
Other debt | Top of range
Disclosure Of Loans Payable [Line Items]
Interest rate	10%
Term Loan Agreement
Disclosure Of Loans Payable [Line Items]
Interest rate	18%
Total non-current interest-bearing loans and borrowings	$ 0	34,276
Real Estate Partner loans
Disclosure Of Loans Payable [Line Items]
Total non-current interest-bearing loans and borrowings	$ 59,939	$ 60,352
Real Estate Partner loans | Bottom of range
Disclosure Of Loans Payable [Line Items]
Interest rate	2%
Real Estate Partner loans | Top of range
Disclosure Of Loans Payable [Line Items]
Interest rate	15%

LOANS PAYABLE - Interest Expens

LOANS PAYABLE - Interest Expense Related To Loans Payable (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			$ 71,701	$ 40,723	$ 18,869
Term Loan Agreement
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			6,758	3,360	4,614
Real Estate Partner Debt
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			13,391	11,444	5,384
Bank and government loans
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			5,630	666	186
Bridge Loan Facility
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			8,413	0	0
Term Loan Note
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings	$ 100	$ 1,000	1,120	0	0
Other debt
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			534	92	216
CLN 2020
Disclosure of detailed information about borrowings [line items]
Interest expense on borrowings			$ 35,855	$ 25,161	$ 8,469

LOANS PAYABLE - Additional Info

LOANS PAYABLE - Additional Information (Details)		1 Months Ended					3 Months Ended	6 Months Ended	11 Months Ended	12 Months Ended
	Dec. 02, 2021 USD ($)	Oct. 31, 2022 USD ($)	May 31, 2022 USD ($)	Apr. 30, 2022 USD ($)	Feb. 28, 2022 USD ($)	Nov. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Oct. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Oct. 28, 2022 USD ($)	Oct. 27, 2022 USD ($)	Oct. 26, 2022 USD ($)	Apr. 14, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jul. 31, 2021	May 01, 2021	Mar. 31, 2021 USD ($)	Feb. 28, 2021 USD ($)	Nov. 30, 2020 USD ($)	Nov. 20, 2020 USD ($)	May 31, 2020 USD ($)	Apr. 30, 2020 USD ($)	Mar. 31, 2020	Dec. 31, 2019 USD ($)	Jan. 31, 2018
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								$ 182,800,000		$ 182,800,000	$ 246,500,000
Interest expense on borrowings										71,701,000	40,723,000	$ 18,869,000
Equity Backstop	$ 15,000,000
Repayments of borrowings, classified as financing activities										46,716,000	5,424,000	5,949,000
Proceeds from loans										$ 66,737,000	43,005,000	21,903,000
PIPE Investors
Disclosure Of Loans Payable [Line Items]
Subscription agreement	$ 55,450,000
Land and buildings | USA
Disclosure Of Loans Payable [Line Items]
Additions					$ 3,000,000
BOA Acquisition Corp. | Prefunded PIPE Shares
Disclosure Of Loans Payable [Line Items]
Proceeds from issuing shares									$ 49,200,000
Term Loan Agreement
Disclosure Of Loans Payable [Line Items]
Interest rate								18%		18%									18%									12%
Borrowings, adjustment to interest rate basis																										2%
Total interest-bearing loans and borrowings								$ 0		$ 0	34,276,000			$ 59,510,000
Gain (loss) on extinguishment of debt										$ (18,485,000)
Repayment fee for borrowings																		0.40
Capitalization period of interest								3 months		3 months
Interest expense on borrowings										$ 6,758,000	3,360,000
Convertible instrument from rollover
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings																									$ 30,297,000
Gain (loss) on extinguishment of debt												2,669,000
Banistmo Bank Non-Revolving Credit Facility
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								$ 3,406,000		$ 3,406,000	4,053,000
Principal amount																											$ 2,500,000
Repayments of borrowings, classified as financing activities						$ 1,617,000
Banistmo Bank Non-Revolving Credit Facility | Secured Overnight Financing Rate
Disclosure Of Loans Payable [Line Items]
Borrowings, adjustment to interest rate basis																											4.75%
Revolving Credit Facility
Disclosure Of Loans Payable [Line Items]
Maximum borrowing capacity												1,500,000
Leumi Bank Loan
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings											1,103,000
Leumi Bank Loan | Bottom of range
Disclosure Of Loans Payable [Line Items]
Interest rate								3%		3%
Leumi Bank Loan | Top of range
Disclosure Of Loans Payable [Line Items]
Interest rate								8%		8%
Bank Mizrahi-Tefahot
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								$ 7,438,000		$ 7,438,000
IDB Facility
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								31,300,000		31,300,000	14,600,000
Principal amount																						$ 50,000,000
Maximum borrowing capacity																							$ 50,000,000
Mandatory reserve deposits at central banks								2,045,000		2,045,000
IDB Facility | London Interbank Offered Rate LIBOR
Disclosure Of Loans Payable [Line Items]
Borrowings, adjustment to interest rate basis				8.45%																			7.50%
United States Note
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								3,186,000		3,186,000
Principal amount																	$ 3,000,000
United States Note | Interest rate period one
Disclosure Of Loans Payable [Line Items]
Interest rate																	6%
United States Note | Interest rate period two
Disclosure Of Loans Payable [Line Items]
Interest rate																	12%
Bridge Loan Facility
Disclosure Of Loans Payable [Line Items]
Interest rate						10%
Principal amount														25,000,000
Percent of entitled warrants from total draw						0.15
Conversion rights on investors fund		$ 3,700,000
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments		$ 400,000
Interest expense on borrowings										8,413,000	0	0
Proceeds from loans			$ 15,000,000	$ 10,000,000
Real Estate Partner Debt
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								88,778,000		88,778,000	75,819,000
Interest expense on borrowings										13,391,000	11,444,000	5,384,000
Australian Note
Disclosure Of Loans Payable [Line Items]
Interest rate					9.75%
Total interest-bearing loans and borrowings																					$ 3,818,000
Principal amount					$ 1,274,000																$ 2,786,000
USA Hotel Loan
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								487,000		487,000
Morocco Note
Disclosure Of Loans Payable [Line Items]
Interest rate			5%
Principal amount			$ 1,680,000
UK Note
Disclosure Of Loans Payable [Line Items]
Interest rate		9%							9%
Total interest-bearing loans and borrowings								$ 657,000		$ 657,000
Euro Note
Disclosure Of Loans Payable [Line Items]
Interest rate								2%		2%
Total interest-bearing loans and borrowings								$ 1,958,000		$ 1,958,000
Real Estate Partners For Hotels In Isreal
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								17,200,000		17,200,000	6,000,000
Theatrou Hotel Loan
Disclosure Of Loans Payable [Line Items]
Interest rate																		5%
Total interest-bearing loans and borrowings								1,387,000		1,387,000	$ 1,743,000
New Hotels In Brazil Loan Maturing 2042
Disclosure Of Loans Payable [Line Items]
Interest rate											8%
Total interest-bearing loans and borrowings								$ 18,802,000		$ 18,802,000	$ 16,910,000
Proceeds from loans											5,962,000
Term Loan Agreement
Disclosure Of Loans Payable [Line Items]
Interest rate								18%		18%
Interest expense on borrowings										$ 6,758,000	3,360,000	4,614,000
JP Morgan Chase Bank And TD Bank
Disclosure Of Loans Payable [Line Items]
Principal amount																								$ 1,832,000
TD Bank Through PPP
Disclosure Of Loans Payable [Line Items]
Principal amount																				$ 2,000,000
PPP Loans
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								$ 2,390,000		2,390,000	3,498,000
Borrowings forgiven under PPP										1,113,000	374,000
Reactiva Peru
Disclosure Of Loans Payable [Line Items]
Interest rate																									1%
Total interest-bearing loans and borrowings								94,000		94,000	302,000
Principal amount																									$ 469,000
Term Loan Note
Disclosure Of Loans Payable [Line Items]
Total interest-bearing loans and borrowings								0		0				$ 5,000,000	$ 1,000,000
Principal amount													$ 5,000,000			$ 5,000,000
Interest expense on borrowings							$ 100,000	$ 1,000,000		$ 1,120,000	$ 0	$ 0
Revolving Credit Facility, Banistmo Bank | Secured Overnight Financing Rate
Disclosure Of Loans Payable [Line Items]
Borrowings, adjustment to interest rate basis												4.50%

LOANS PAYABLE - Components Of F

LOANS PAYABLE - Components Of Financial Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 27, 2022
Disclosure Of Loans Payable [Line Items]
Interest expense on borrowings	$ 71,701	$ 40,723	$ 18,869
Conversion to equity in October 2022	(41,034)	0
Total interest-bearing loans and borrowings	182,800	246,500
Automatic Conversion component / Prepayment option at 1.4	15,882	21,192
(Gain) loss from revaluation to fair value through profit and loss	2,593	(5,310)
Conversion to equity in October 2022	(18,475)	0
Carrying amount of the derivatives financial liabilities components at December 31	0	15,882
Term Loan Agreement
Disclosure Of Loans Payable [Line Items]
Debt component of the Term Loan at closing	34,276	30,916
Interest expense on borrowings	6,758	3,360
Total interest-bearing loans and borrowings	0	34,276		$ 59,510
Term Loan Agreement
Disclosure Of Loans Payable [Line Items]
Interest expense on borrowings	$ 6,758	$ 3,360	$ 4,614

CONVERTIBLE NOTE AND WARRANTS -

CONVERTIBLE NOTE AND WARRANTS - Schedule of convertible notes and warrants (Details) - USD ($) $ in Thousands		12 Months Ended
	Oct. 27, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Consideration And Carrying Value [Abstract]
Financial liability		$ 1,435,549	$ 1,196,614
Carrying amount of the loan payable component at year end		39,182	97,316
Variance
Finance income on financial liabilities at fair value through profit or loss (see Note 21)		64,633	0	$ 0
(Gain) loss from revaluation to fair value through profit and loss		2,593	(5,310)
Cash proceeds convertible loan notes
Net Consideration And Carrying Value [Abstract]
Financial liability		0	104,000	59,650
Variance
Cash proceeds of issue of convertible loan notes		0	44,350
Convertible instrument from rollover
Net Consideration And Carrying Value [Abstract]
Financial liability		0	30,672	30,672
Variance
Roll over into convertible note		0	0
Convertible loan notes
Net Consideration And Carrying Value [Abstract]
Financial liability		0	134,672	90,322
Variance
Net consideration from issue of convertible loan notes	$ 118,000	0	44,350
Note component
Net Consideration And Carrying Value [Abstract]
Financial liability		63,686	63,686	52,953
Variance
Note component at date of issue		0	10,733
Interest charged
Net Consideration And Carrying Value [Abstract]
Financial liability		69,485	33,630	8,469
Variance
Interest charged (using effective interest rate)		35,855	25,161
Loan payable
Net Consideration And Carrying Value [Abstract]
Carrying amount of the loan payable component at year end		0	97,316	61,422
Variance
Carrying amount of the loan payable component at year end		(97,316)	35,894
Conversion component
Net Consideration And Carrying Value [Abstract]
Financial liability		53,563	53,563	27,878
Variance
Conversion components as the date of issue		0	25,685
Warrants
Net Consideration And Carrying Value [Abstract]
Financial liability		14,691	14,691	6,829
Variance
Warrants at the date of issue		0	7,862
Revaluation
Net Consideration And Carrying Value [Abstract]
Financial liability		22,773	14,745	8,420
Variance
Finance income on financial liabilities at fair value through profit or loss (see Note 21)		8,028	6,325
Derivative financial liabilities
Net Consideration And Carrying Value [Abstract]
Liabilities arising from financing activities		0	82,999	43,127
Variance
Carrying amount of the derivative financial liability components at year end		(82,999)	39,872
Borrowings, Interest Paid
Net Consideration And Carrying Value [Abstract]
Financial liability		(1,171)	0	0
Variance
Interest paid in cash		(1,171)	0
Borrowings, Rollover Of Convertible Note Instrument
Net Consideration And Carrying Value [Abstract]
Financial liability		(28,512)	0	0
Variance
Roll over of CLN 2020 to CLN 2022		(28,512)	0
Borrowings, Conversion To Equity
Net Consideration And Carrying Value [Abstract]
Financial liability		(102,679)	0	0
Variance
Conversion to equity		(102,679)	0
Borrowings, Reclassification
Net Consideration And Carrying Value [Abstract]
Financial liability		(809)	0	0
Variance
Reclassification from Convertible Note to Loans Payable		(809)	0
Borrowings, Derivatives Extinguished
Net Consideration And Carrying Value [Abstract]
Financial liability		(14,409)	0	0
Variance
Derivatives Roll over of CLN 2020 to CLN 2022		(14,409)	0
Borrowings, Conversion Of Derivative Liability To Equity
Net Consideration And Carrying Value [Abstract]
Financial liability		(76,618)	0	$ 0
Variance
Conversion to equity		$ (76,618)	$ 0

CONVERTIBLE NOTE AND WARRANTS_2

CONVERTIBLE NOTE AND WARRANTS - Additional Information (Details)				1 Months Ended	12 Months Ended
	Oct. 27, 2022 USD ($) warrant $ / shares shares	Apr. 22, 2022 USD ($) warrant d location $ / shares shares	Dec. 02, 2021 USD ($)	Oct. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) location $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($)	Oct. 28, 2022 $ / shares	Oct. 26, 2022 USD ($) $ / shares shares	Dec. 01, 2021	Jul. 31, 2021 USD ($)	Apr. 20, 2020 USD ($)	Mar. 31, 2020 USD ($)
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings					$ 182,800,000	$ 246,500,000
Financial liability					$ 1,435,549,000	1,196,614,000
Minimum trading day window | location					30
Consecutive trading day window | location					20
Number of shares outstanding (in shares) | shares	96,465,677				97,865,777
Issuance of shares					$ 307,766,000	89,000
Equity- settled stock compensation expense for the period					$ 2,021,000	2,817,000	$ 1,340,000
Period After which Warrants Became Exercisable | d		30
Share Price (in USD per share) | $ / shares					$ 18
Public warrants
Disclosure Of Convertible Notes And Warrants [Line Items]
Par value (in usd per share) | $ / shares					$ 0.01
Equity on stock compensation
Disclosure Of Convertible Notes And Warrants [Line Items]
Equity- settled stock compensation expense for the period					$ 2,021,000	$ 2,817,000
CLN 2022 Sponsor Shares
Disclosure Of Convertible Notes And Warrants [Line Items]
Issuance of shares					$ 8,766,000
Ordinary shares
Disclosure Of Convertible Notes And Warrants [Line Items]
Number of shares outstanding (in shares) | shares	41,655,152					419,832			428,974
Par value (in usd per share) | $ / shares	$ 0.01				$ 0.01	$ 0.01		$ 0.005064	$ 0.01
BOA Acquisition Corp.
Disclosure Of Convertible Notes And Warrants [Line Items]
Proceeds from current borrowings	$ 9,600,000
Number of warrants exercised | location					100
Term Of Warrants Before Expiration		5 years
Number of warrants issued through issue of equity (in shares)	4,274,929	6,575,000
BOA Acquisition Corp. | Public warrants
Disclosure Of Convertible Notes And Warrants [Line Items]
Number of warrants issued through issue of equity (in shares) | location		7,666,666
BOA Acquisition Corp. | Ordinary shares
Disclosure Of Convertible Notes And Warrants [Line Items]
Number of shares outstanding (in shares) | shares		899,125
Number of shares issued through issue of equity (in shares) | shares	953,999	899,125
Convertible loan notes
Disclosure Of Convertible Notes And Warrants [Line Items]
Principal amount	$ 118,000,000
Net consideration from issue of convertible loan notes	118,000,000				$ 0	$ 44,350,000
Financial liability					$ 0	134,672,000	$ 90,322,000
Bottom of range
Disclosure Of Convertible Notes And Warrants [Line Items]
Conversion price of equity					0.65
Top of range
Disclosure Of Convertible Notes And Warrants [Line Items]
Conversion price of equity					0.70
Percent of warrant exercise			0.1042							0.075
Convertible Loan Note Instrument
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings	102,680,000
Principal amount											$ 125,000,000		$ 90,000,000
Interest rate											10%		10%
Qualifying equity financing					$ 50,000,000
Proceeds from current borrowings	$ 82,000,000
Percent of shares exercised	1
Convertible Loan Note Instrument | Mexico
Disclosure Of Convertible Notes And Warrants [Line Items]
Principal amount												$ 5,000,000
Interest rate												10%
Convertible Loan Note Instrument | BOA Acquisition Corp.
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings									$ 1,100,000
Principal amount	$ 147,500,000
Convertible Loan Note Instrument | BOA Acquisition Corp. | One Investor
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings	$ 1,200,000				800,000
Convertible Loan Note Instrument | Cibanco, S.A. Institución de Banca Múltiple | Mexico
Disclosure Of Convertible Notes And Warrants [Line Items]
Principal amount												$ 11,238,000
Convertible Loan Note Instrument | Bottom of range
Disclosure Of Convertible Notes And Warrants [Line Items]
Percent of warrant exercise			0.0625							0.045
CLN 2022
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings					47,096,000
Principal amount		$ 147,500,000
Proceeds from current borrowings			$ 35,800,000
Convertible threshold percentage of stock price trigger		1.40
Minimum trading day window | d		20
Consecutive trading day window | d		30
Exercise price of warrants (in USD per share) | $ / shares		$ 11.50
Number of warrants issued | warrant		4,274,929
CLN 2022 | Annual Yield
Disclosure Of Convertible Notes And Warrants [Line Items]
Interest rate	6%
CLN 2022 | Bottom of range
Disclosure Of Convertible Notes And Warrants [Line Items]
Adjustment percent based on principal		0.025
CLN 2022 | Top of range
Disclosure Of Convertible Notes And Warrants [Line Items]
Adjustment percent based on principal		0.075
Reinvestment Amount | BOA Acquisition Corp.
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings	$ 36,000,000
Principal amount	36,000,000
Proceeds from current borrowings	$ 36,000,000
CLN 2020
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings					0	86,699
Gain (loss) on extinguishment of debt				$ 6,921,000
CLN 2020 | Ordinary shares
Disclosure Of Convertible Notes And Warrants [Line Items]
Number of shares issued through issue of equity (in shares) | shares	9,328,320
Mexico Note Instrument
Disclosure Of Convertible Notes And Warrants [Line Items]
Total interest-bearing loans and borrowings					$ 0	$ 10,617,000
Notes
Disclosure Of Convertible Notes And Warrants [Line Items]
Principal amount		$ 147,500,000
Exercise price of warrants (in USD per share) | $ / shares		$ 11.50
Purchase price of notes		0.80
Conditional qualification of minimum cash proceeds		$ 50,000,000

CONVERTIBLE NOTE AND WARRANTS_3

CONVERTIBLE NOTE AND WARRANTS - Warrants (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Convertible Notes And Warrants [Roll Forward]
Loss (gain) from revaluation to fair value through profit and loss		$ 2,593	$ (5,310)
Carrying amount of the warrants at year end	$ 1,481	1,481
Warrants, At Issue Date
Convertible Notes And Warrants [Roll Forward]
Warrants at the date of issue	5,007
Warrants, Loss (Gain) From Revaluation To Fair Value Through Profit And Loss
Convertible Notes And Warrants [Roll Forward]
Loss (gain) from revaluation to fair value through profit and loss	(3,526)
Public warrants
Convertible Notes And Warrants [Roll Forward]
Carrying amount of the warrants at year end	613	613
Public warrants | Warrants, At Issue Date
Convertible Notes And Warrants [Roll Forward]
Warrants at the date of issue	1,840
Public warrants | Warrants, Loss (Gain) From Revaluation To Fair Value Through Profit And Loss
Convertible Notes And Warrants [Roll Forward]
Loss (gain) from revaluation to fair value through profit and loss	(1,227)
Private warrants
Convertible Notes And Warrants [Roll Forward]
Carrying amount of the warrants at year end	526	526
Private warrants | Warrants, At Issue Date
Convertible Notes And Warrants [Roll Forward]
Warrants at the date of issue	1,585
Private warrants | Warrants, Loss (Gain) From Revaluation To Fair Value Through Profit And Loss
Convertible Notes And Warrants [Roll Forward]
Loss (gain) from revaluation to fair value through profit and loss	(1,059)
Convertible Note Warrants 2022
Convertible Notes And Warrants [Roll Forward]
Carrying amount of the warrants at year end	342	$ 342
Convertible Note Warrants 2022 | Warrants, At Issue Date
Convertible Notes And Warrants [Roll Forward]
Warrants at the date of issue	1,582
Convertible Note Warrants 2022 | Warrants, Loss (Gain) From Revaluation To Fair Value Through Profit And Loss
Convertible Notes And Warrants [Roll Forward]
Loss (gain) from revaluation to fair value through profit and loss	$ (1,240)

SHARE CAPITAL - Disclosure of c

SHARE CAPITAL - Disclosure of classes of share capital (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Oct. 28, 2022	Oct. 27, 2022	Oct. 26, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Common stock	$ 488				$ 236
Ordinary shares
Disclosure of classes of share capital [line items]
Par value (in usd per share)	$ 0.01	$ 0.005064	$ 0.01	$ 0.01	$ 0.01
Common stock	$ 0				$ 4
Series A shares
Disclosure of classes of share capital [line items]
Par value (in usd per share)	$ 0.01			0.01	$ 0.01
Common stock	$ 0				$ 156
Series B shares
Disclosure of classes of share capital [line items]
Par value (in usd per share)	$ 0.01			0.01	$ 0.01
Common stock	$ 0				$ 44
Series C shares
Disclosure of classes of share capital [line items]
Par value (in usd per share)	$ 0.01			$ 0.01	$ 0.01
Common stock	$ 0				$ 32
Ordinary Shares Post Redesignation And Subdivision
Disclosure of classes of share capital [line items]
Par value (in usd per share)	$ 0.005064		$ 0.005064		$ 0.005064
Common stock	$ 488				$ 0

SHARE CAPITAL - Narrative (Deta

SHARE CAPITAL - Narrative (Details)				12 Months Ended
	Oct. 27, 2022 USD ($) $ / shares shares	Oct. 26, 2022 $ / shares shares	Apr. 22, 2022 shares	Dec. 31, 2022 USD ($) location $ / shares shares	Oct. 28, 2022 $ / shares	Dec. 31, 2021 USD ($) $ / shares shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	96,465,677			97,865,777
Percentage of shares issued and outstanding	1
Total interest-bearing loans and borrowings | $				$ 182,800,000		$ 246,500,000
BOA Acquisition Corp.
Disclosure of classes of share capital [line items]
Number of warrants exercised | location				100
Ordinary shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	41,655,152	428,974				419,832
Par value (in usd per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.005064	$ 0.01
Maximum number of shares available to be issued (in shares)						3,329,986
Exercise price of shares issued (in USD per share) | $ / shares	$ 10
Conversion factor	1.975
Increase (decrease) in number of ordinary shares issued (in shares)	40,606,526
Ordinary shares | Former Holders Of The BOA Class B Common Stock
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)	5,750,000
Ordinary shares | BOA's Underwriter
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)	450,000
Ordinary shares | Selina Hospitality plc 2022 Onibus Equity Incentive Plan and the Selina Hospitality plc 2022 Employee Share Purchase Plan
Disclosure of classes of share capital [line items]
Maximum number of shares available to be issued (in shares)				11,575,880
Ordinary shares | BOA Acquisition Corp.
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)			899,125
Number of shares issued through issue of equity (in shares)	953,999		899,125
Ordinary shares | Share Redesignation | Existing Shareholders
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	23,926,981
Ordinary shares | Share Redesignation | Selina Convertible Instruments
Disclosure of classes of share capital [line items]
Number of shares converted (in shares) | $	15,162,668
Series A shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)		15,589,552				15,589,552
Par value (in usd per share) | $ / shares		$ 0.01		$ 0.01		$ 0.01
Series B shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)		3,200,539				3,200,539
Par value (in usd per share) | $ / shares		$ 0.01		0.01		$ 0.01
Series B shares | Existing Shareholders
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)		330,275
Series C shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)		2,749,657				2,749,657
Par value (in usd per share) | $ / shares		$ 0.01		$ 0.01		$ 0.01
Series C shares | Certain And Minority Shareholders
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)		2,565,503
Series C shares | Share Redesignation | Certain And Minority Shareholders
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	2,565,503
Fully Paid Series B
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)						1,146,291
Fully Paid Series C
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)						481,693
Fully Paid Ordinary Shares
Disclosure of classes of share capital [line items]
Par value (in usd per share) | $ / shares						$ 0.01
Ordinary Shares Pre-Subdivison
Disclosure of classes of share capital [line items]
Number of shares available for issuance (in shares)				5,487,425
Ordinary Shares Pre-Subdivison | Share Redesignation
Disclosure of classes of share capital [line items]
Maximum number of shares available to be issued (in shares)	2,658,113
Ordinary Shares Post Redesignation And Subdivision
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	96,465,677
Par value (in usd per share) | $ / shares	$ 0.005064			$ 0.005064		$ 0.005064
BOA Class B Common Stock
Disclosure of classes of share capital [line items]
Par value (in usd per share) | $ / shares	0.0001
BOA Class A Common Stock
Disclosure of classes of share capital [line items]
Par value (in usd per share) | $ / shares	$ 0.0001
Pipe Shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	6,675,000
Pipe Shares | PIPE Investors
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)	6,675,000
Pipe Shares | Tranche Two | PIPE Investors
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)	1,230,000
Bridge Loan Shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	375,000
Bridge Loan Shares | Bridge Loan Facility | PIPE Investors
Disclosure of classes of share capital [line items]
Number of shares issued through issue of equity (in shares)	375,000
Existing Selina Shareholders (post subdivision)
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	82,261,678
Sponsor Shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	5,750,000
Transaction Shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	953,999
Payables Settlement Shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)	450,000
Number of shares issued through issue of equity (in shares)				1,400,000
Ordinary Shares, Post-Subdivision, Fully Diluted Basis
Disclosure of classes of share capital [line items]
Maximum number of shares available to be issued (in shares)				114,929,082
Class A Common Stock | BOA Acquisition Corp.
Disclosure of classes of share capital [line items]
Percentage of shares issued and outstanding	0.958

ADDITIONAL PAID IN CAPITAL (Det

ADDITIONAL PAID IN CAPITAL (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 27, 2022
Additional paid in capital, beginning balance	$ 191,113	$ 186,204
Issuance of shares	307,766	89
Exercises of stock options	118	84
Equity- settled stock compensation expense for the period	2,021	2,817	$ 1,340
Additional paid in capital, ending balance	563,210	191,113	186,204
BOA Acquisition Corp.
Price of issued shares				$ 10
Transaction costs	19,800
Share premium
Additional paid in capital, beginning balance	178,715	178,549
Issuance of shares	382,192	82
Exercises of stock options		84
Additional paid in capital, ending balance	560,907	178,715	178,549
Costs of equity raise
Additional paid in capital, beginning balance	(542)	(542)
Issuance of shares	(12,234)
Additional paid in capital, ending balance	(12,776)	(542)	(542)
Value of conversion rights on investors fund
Additional paid in capital, beginning balance	1,926
Conversion rights on investors fund		1,926
Additional paid in capital, ending balance	1,926	1,926
Equity on stock compensation
Additional paid in capital, beginning balance	11,014	8,197
Exercises of stock options	118
Equity- settled stock compensation expense for the period	2,021	2,817
Additional paid in capital, ending balance	13,153	11,014	8,197
Selina Convertible Instrument Conversion (CLN 2020, Term Loan and Legacy Warrants)
Issuance of shares	238,600
Issuance of Selina Ordinary Shares to PIPE Investors
Issuance of shares	52,600
Conversion of the BCA Bridge Loan Warrants
Issuance of shares	3,700
Deferred Underwriting Fees
Issuance of shares	4,500
CLN 2022 Sponsor Shares
Issuance of shares	8,766
Share Listing Expenses
Issuance of shares	74,400
Convertible Note Placement Fee (CLN 2022)
Issuance of shares	(400)
Transaction costs associated with the issuing of shares
Issuance of shares	(12,200)
Additional Paid In Capital, Shares Impact
Issuance of shares	370,000
Additional paid in capital
Issuance of shares	307,766	82
Exercises of stock options	118	84
Conversion rights on investors fund	0	1,926
Equity- settled stock compensation expense for the period	2,021	2,817	$ 1,340
Additional Paid-In Capital, Issuance Of New Shares For Equity
Issuance of shares	$ 369,958	$ 82

FAIR VALUE MEASUREMENT - Disclo

FAIR VALUE MEASUREMENT - Disclosure of fair value measurement of assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	$ (638,291)	$ (476,601)
Liabilities	803,034	799,980
Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	(1,374)
Level 1 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	(903)
Level 2 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	0
Level 3 | Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Assets	(471)
Derivative financial instrument
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	1,216	76,906
Derivative financial instrument | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Derivative financial instrument | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Derivative financial instrument | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	1,216	76,906
Warrants (Note 21):
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	1,481	21,975
Warrants (Note 21): | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	1,481	0
Warrants (Note 21): | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	0
Warrants (Note 21): | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0	21,975
Financial Instruments designated at fair value through P&L (CLN 2022)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	47,096
Financial Instruments designated at fair value through P&L (CLN 2022) | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0
Financial Instruments designated at fair value through P&L (CLN 2022) | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0
Financial Instruments designated at fair value through P&L (CLN 2022) | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	47,096
Interest-bearing loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0
Interest-bearing loans | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0
Interest-bearing loans | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	0
Interest-bearing loans | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities	$ 0
Interest-bearing loans (CLN 2020)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		97,316
Interest-bearing loans (CLN 2020) | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Interest-bearing loans (CLN 2020) | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Interest-bearing loans (CLN 2020) | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		97,316
Interest-bearing loans
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		34,276
Interest-bearing loans | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Interest-bearing loans | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		0
Interest-bearing loans | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liabilities		$ 34,276

FAIR VALUE MEASUREMENT - Disc_2

FAIR VALUE MEASUREMENT - Disclosure of significant unobservable inputs to valuation (Details) - Financial Derivatives And Warrants - Weighted Average Cost Of Capital (WACC) - DCF And Monte Carlo $ in Thousands	Dec. 31, 2022 USD ($)
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Assets and Liabilities [Line Items]
Significant unobservable input, liabilities	0.50
Percent change in discount rate	0.05
Increase in fair value of liabilities	$ 4,461
Decrease in fair value of liabilities	$ (4,170)

FINANCIAL INSTRUMENTS - Disclos

FINANCIAL INSTRUMENTS - Disclosure of detailed information about financial instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	$ (1,435,549)	$ (1,196,614)
Financial And Lease Liabilities
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(795,853)	(793,539)
Financial liabilities	(795,853)	(839,561)
Financial and lease liabilities Measured at amortized cost: | Loans payable
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(37,678)	(19,458)
Financial liabilities	(37,678)	(19,458)
Financial and lease liabilities Measured at amortized cost: | Lease liabilities
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(59,115)	(45,660)
Financial liabilities	(59,115)	(45,660)
Financial and lease liabilities Measured at amortized cost: | Trade payables and other liabilities
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(81,526)	(50,066)
Financial liabilities	(81,526)	(50,066)
Financial and lease liabilities Measured at amortized cost: | Loan payable, net of current portion
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(97,996)	(129,714)
Financial liabilities	(97,996)	(130,735)
Financial and lease liabilities Measured at amortized cost: | Lease liabilities, net of current portion
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(469,745)	(348,972)
Financial liabilities	(469,745)	(348,972)
Financial and lease liabilities Measured at amortized cost: | Non current accounts payable from related parties
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	0	(3,472)
Financial liabilities	0	(3,472)
Financial and lease liabilities Measured at amortized cost: | Non Current Convertible Note
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	0	(97,316)
Financial liabilities	0	(142,317)
Measured at fair value through profit or loss: | Convertible Note
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(7,914)	0
Financial liabilities	(7,914)	0
Measured at fair value through profit or loss: | Derivative financial instruments (warrants and conversion option on convertible note)
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(1,481)	(82,999)
Financial liabilities	(1,481)	(82,999)
Measured at fair value through profit or loss: | Derivative financial instruments (convert features and prepayment option on the Term Loan Note and put and call options)
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(1,216)	(15,882)
Financial liabilities	(1,216)	(15,882)
Measured at fair value through profit or loss: | Non Current Convertible Note
Disclosure of financial assets and liabilities [Line Items]
Financial liabilities	(39,182)	0
Financial liabilities	(39,182)	0
Financial assets at amortised cost, category
Disclosure of financial assets and liabilities [Line Items]
Financial assets	73,962	47,324
Financial assets, at fair value	73,962	47,324
Financial assets at amortised cost, category | Cash
Disclosure of financial assets and liabilities [Line Items]
Financial assets	47,689	21,943
Financial assets, at fair value	47,689	21,943
Financial assets at amortised cost, category | Current trade and other receivables
Disclosure of financial assets and liabilities [Line Items]
Financial assets	10,543	10,527
Financial assets, at fair value	10,543	10,527
Financial assets at amortised cost, category | Non current trade and other receivables
Disclosure of financial assets and liabilities [Line Items]
Financial assets	1,671	1,925
Financial assets, at fair value	1,671	1,925
Financial assets at amortised cost, category | Non-current financial assets
Disclosure of financial assets and liabilities [Line Items]
Financial assets	3,149	3,156
Financial assets, at fair value	3,149	3,156
Financial assets at amortised cost, category | Security Deposits
Disclosure of financial assets and liabilities [Line Items]
Financial assets	10,910	9,773
Financial assets, at fair value	$ 10,910	$ 9,773

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Nov. 30, 2020
Disclosure of credit risk exposure [line items]
Other banking arrangements, classified as cash equivalents	$ 2,000
Minimum Unrestricted Cash	15,000
IDB Facility
Disclosure of credit risk exposure [line items]
Undrawn amounts	$ 20,600
Principal amount				$ 50,000
Cash and Cash Equivalents | Currency risk
Disclosure of credit risk exposure [line items]
Percent of cash and cash equivalents held in USD	79%	76%
Loans And Borrowings | Currency risk
Disclosure of credit risk exposure [line items]
Percent of cash and cash equivalents held in USD	64%	76%
Fixed Rate Borrowings | Interest rate risk
Disclosure of credit risk exposure [line items]
Percent of cash and cash equivalents held in USD	74%	80%
Trade receivables [member]
Disclosure of credit risk exposure [line items]
Allowance account for credit losses of financial assets	$ 3,501	$ 2,134	$ 997

FINANCIAL INSTRUMENTS - Discl_2

FINANCIAL INSTRUMENTS - Disclosure of maturity profile of the Group's financial liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial liabilities [table]
Financial liability	$ 1,435,549	$ 1,196,614
Loans payable
Disclosure of financial liabilities [table]
Financial liability	197,759	201,340
Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	1,005,449	784,230
Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	49,343	31,124
Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	3,472
Convertible loans
Disclosure of financial liabilities [table]
Financial liability	182,998	176,448
Less than one year
Disclosure of financial liabilities [table]
Financial liability	163,786	99,469
Less than one year | Loans payable
Disclosure of financial liabilities [table]
Financial liability	46,380	22,685
Less than one year | Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	59,115	45,660
Less than one year | Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	49,343	31,124
Less than one year | Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	0
Less than one year | Convertible loans
Disclosure of financial liabilities [table]
Financial liability	8,948	0
1 to 2 years
Disclosure of financial liabilities [table]
Financial liability	86,892	302,159
1 to 2 years | Loans payable
Disclosure of financial liabilities [table]
Financial liability	22,993	80,437
1 to 2 years | Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	55,049	45,274
1 to 2 years | Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	0	0
1 to 2 years | Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	0
1 to 2 years | Convertible loans
Disclosure of financial liabilities [table]
Financial liability	8,850	176,448
2 to 3 years
Disclosure of financial liabilities [table]
Financial liability	80,989	51,025
2 to 3 years | Loans payable
Disclosure of financial liabilities [table]
Financial liability	16,722	8,032
2 to 3 years | Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	55,417	42,993
2 to 3 years | Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	0	0
2 to 3 years | Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	0
2 to 3 years | Convertible loans
Disclosure of financial liabilities [table]
Financial liability	8,850	0
3 to 4 years
Disclosure of financial liabilities [table]
Financial liability	230,124	51,834
3 to 4 years | Loans payable
Disclosure of financial liabilities [table]
Financial liability	18,032	9,089
3 to 4 years | Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	55,742	42,745
3 to 4 years | Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	0	0
3 to 4 years | Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	0
3 to 4 years | Convertible loans
Disclosure of financial liabilities [table]
Financial liability	156,350	0
> 4 years
Disclosure of financial liabilities [table]
Financial liability	873,758	692,127
> 4 years | Loans payable
Disclosure of financial liabilities [table]
Financial liability	93,632	81,097
> 4 years | Lease liabilities
Disclosure of financial liabilities [table]
Financial liability	780,126	607,558
> 4 years | Trade payables and other liabilities
Disclosure of financial liabilities [table]
Financial liability	0	0
> 4 years | Accounts payable to related parties
Disclosure of financial liabilities [table]
Financial liability	0	3,472
> 4 years | Convertible loans
Disclosure of financial liabilities [table]
Financial liability	$ 0	$ 0

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) $ in Thousands

12 Months Ended

May 01, 2017 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Oct. 27, 2022 USD ($)

Apr. 14, 2022 USD ($)

Jul. 31, 2021 USD ($)

May 01, 2021

Dec. 30, 2020 USD ($)

Apr. 20, 2020 USD ($)

Mar. 31, 2020 USD ($)

Oct. 29, 2019 USD ($)

Jan. 31, 2018

Nov. 13, 2013 USD ($)

Disclosure of transactions between related parties [line items]

Total interest-bearing loans and borrowings

$ 182,800

$ 246,500

Leasehold improvements and hotel assets

111,330

96,450

Interest expense on borrowings

71,701

40,723

$ 18,869

Cost:

Disclosure of transactions between related parties [line items]

Leasehold improvements and hotel assets

$ 137,837

114,418

113,655

Leasehold Improvements And Hotel Assets | Cost:

Disclosure of transactions between related parties [line items]

Leasehold improvements and hotel assets

1,187

Selina Santa Teresa S.A.

Disclosure of transactions between related parties [line items]

Ownership interest

30%

Proceeds from leasehold improvements and hotel assets

$ 100

Loss on sale of assets

$ 1,087

166 2nd LLC

Disclosure of transactions between related parties [line items]

Internal rate of return

0.07

Stanhouse Promissory Note | Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Loan amount

$ 333

Founders | Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Loan amount

$ 2,261

Interest rate

5%

Dekel Development Holding SA | Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Loan amount

850

Other Shareholders | Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Loan amount

$ 550

Kibbutz Holding S.a.r.l. | Entities with joint control or significant influence over entity

Disclosure of transactions between related parties [line items]

Loan amount

$ 300

Interest rate

8%

Convertible Loan Note Instrument

Disclosure of transactions between related parties [line items]

Loan amount

$ 125,000

$ 90,000

Interest rate

10%

10%

Total interest-bearing loans and borrowings

$ 102,680

Convertible Loan Note Instrument | Mexico

Disclosure of transactions between related parties [line items]

Loan amount

$ 5,000

Interest rate

10%

Term Loan Agreement

Disclosure of transactions between related parties [line items]

Interest rate

18%

18%

12%

Total interest-bearing loans and borrowings

$ 0

$ 34,276

$ 59,510

Interest expense on borrowings

$ 6,758

3,360

Term Loan Agreement

Disclosure of transactions between related parties [line items]

Interest rate

18%

Interest expense on borrowings

$ 6,758

$ 3,360

$ 4,614

New Term Loan

Disclosure of transactions between related parties [line items]

Interest expense on borrowings

$ 1,000

SELINA HOSPITALITY, PLC | 166 2nd LLC

Disclosure of transactions between related parties [line items]

Cash proceeds of issue of convertible loan notes

$ 4,050

Dekel Development Holding SA | SELINA HOSPITALITY, PLC

Disclosure of transactions between related parties [line items]

Ownership interest

19.87%

34.66%

Kibbutz Holding S.a.r.l. | Selina Growth Fund S.C.Sp.

Disclosure of transactions between related parties [line items]

Ownership interest

7.84%

Rafael Museri And Daniel Rudasevski | Kibbutz Holding S.a.r.l.

Disclosure of transactions between related parties [line items]

Ownership interest

31.38%

Selina Chelsea | Stanhouse Promissory Note

Disclosure of transactions between related parties [line items]

Loan amount

$ 1,000

Interest rate

10%

Messrs. Museri And Rudasevski | Kibbutz Holding S.a.r.l.

Disclosure of transactions between related parties [line items]

Ownership interest

25%

Messrs. Museri And Rudasevski | Selina Growth Fund S.C.Sp.

Disclosure of transactions between related parties [line items]

Ownership interest

50%

Selina Management Company UK Ltd. | Convertible Loan Note Instrument

Disclosure of transactions between related parties [line items]

Loan amount

$ 6,300

Selina Management Company UK Ltd. | New Term Loan

Disclosure of transactions between related parties [line items]

Loan amount

$ 5,000

RELATED PARTY TRANSACTIONS - Re

RELATED PARTY TRANSACTIONS - Related Party Noteholders (Details) - CLN 2022 - USD ($)	Dec. 31, 2022	Apr. 22, 2022
Disclosure of transactions between related parties [line items]
Principal amount		$ 147,500,000
Associates [member] | Gomez Cayman SPV Limited and its related entity, Cibanco, S.A. Institución de Banca Múltiple (“Cibanco”)
Disclosure of transactions between related parties [line items]
Principal amount	$ 17,889
Associates [member] | Kibbutz Holding S.a.r.l.
Disclosure of transactions between related parties [line items]
Principal amount	14,857
Associates [member] | Guines
Disclosure of transactions between related parties [line items]
Principal amount	8,914
Associates [member] | Ridgeview Holdings LLC
Disclosure of transactions between related parties [line items]
Principal amount	283
Associates [member] | Cobalt Partners, LP
Disclosure of transactions between related parties [line items]
Principal amount	$ 3,537

RELATED PARTY TRANSACTIONS - Ba

RELATED PARTY TRANSACTIONS - Balances with interested and related parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Gain on lease terminations	$ 1,487	$ 0
Key management personnel and shareholder
Disclosure of transactions between related parties [line items]
Trade receivables	0	0
Finance Costs	39,061	58,281	$ 1,617
Finance Income	(19,172)
Gain on lease terminations	0
Key management personnel and shareholder | Accounts payable
Disclosure of transactions between related parties [line items]
Payables:		0
Key management personnel and shareholder | Loan payable
Disclosure of transactions between related parties [line items]
Payables:		37,737
Key management personnel and shareholder | Convertible Note
Disclosure of transactions between related parties [line items]
Payables:	10,345	60,819
Key management personnel and shareholder | Derivative financial liabilities
Disclosure of transactions between related parties [line items]
Payables:		44,525
Key management personnel and shareholder | Warrants (Note 21):
Disclosure of transactions between related parties [line items]
Payables:	75	6,926
Key management personnel and shareholder | Lease liabilities
Disclosure of transactions between related parties [line items]
Payables:	16,585	22,455
Other related parties
Disclosure of transactions between related parties [line items]
Trade receivables	20	327
Finance Costs	18,015	10,430	$ 0
Finance Income	0
Gain on lease terminations	1,487
Other related parties | Accounts payable
Disclosure of transactions between related parties [line items]
Payables:		3,472
Other related parties | Loan payable
Disclosure of transactions between related parties [line items]
Payables:		324
Other related parties | Convertible Note
Disclosure of transactions between related parties [line items]
Payables:	0	24,876
Other related parties | Derivative financial liabilities
Disclosure of transactions between related parties [line items]
Payables:		21,728
Other related parties | Warrants (Note 21):
Disclosure of transactions between related parties [line items]
Payables:	0	10,098
Other related parties | Lease liabilities
Disclosure of transactions between related parties [line items]
Payables:	$ 0	$ 0

RELATED PARTY TRANSACTIONS - Co

RELATED PARTY TRANSACTIONS - Compensation and benefits to interested parties and key management personnel (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party [Abstract]
Wages and salaries	$ 3,338	$ 806	$ 766
Social security costs	636	106	95
Share-based payment benefits	2,160	401	526
Total	$ 6,134	$ 1,313	$ 1,387

SHARE BASED PAYMENTS - Addition

SHARE BASED PAYMENTS - Additional Information (Details)			12 Months Ended
	Aug. 05, 2022 USD ($) shares $ / shares	Feb. 29, 2020 shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares $ / shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($) shares $ / shares	Jan. 31, 2023 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted (in shares)				352,557	1,882,046			258,406	1,980,828		2,004,410
Provision | $						$ 5,549,000				$ 5,192,000	$ 2,301,000
Weighted average remaining contractual life of outstanding share options			7 years 10 months 24 days				8 years 4 months 24 days				8 years 10 months 24 days
Exercise price of outstanding share options (in USD per share) | $ / shares	$ 17.5
Share based expense | $	$ 269,000					$ 0				$ 2,000	$ 96,000
Number of share options outstanding in share-based payment arrangement	526,649
Restricted Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares issued			1,422,328	1,422,328	1,422,328	1,422,328
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding share options (in USD per share) | $ / shares			$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding share options (in USD per share) | $ / shares			$ 8.86	$ 8.86	$ 8.86	$ 8.86	$ 15.92	$ 15.92	$ 15.92	$ 15.92	$ 15.92
General Employee Share Option Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares available for issuance (in shares)		3,576,469
Options Granted To Advisors
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted (in shares)		10,800		0				1,271			0
Number of shares granted (in shares)		264,159
Phantom Equity Incentive Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Provision | $						$ 3,528,000				$ 2,377,000	$ 1,057,000
Phantom share fair value ($) (in USD per share) | $			$ 19.8	$ 19.8	$ 19.8	$ 19.8
2022 Omnibus Equity Incentive Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares available for issuance (in shares)			9,646,567	9,646,567	9,646,567	9,646,567
Increase of shares authorized for issuance			0.015	0.015	0.015	0.015
2022 Omnibus Equity Incentive Plan | Major ordinary share transactions [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares available for issuance (in shares)												11,114,553
Employee Share Purchase Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares available for issuance (in shares)			1,929,313	1,929,313	1,929,313	1,929,313
Increase of shares authorized for issuance			0.01	0.01	0.01	0.01
Employee Share Purchase Plan | Major ordinary share transactions [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares available for issuance (in shares)												2,907,970
2017 Advisory Share Agreements With Key Advisors
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares vested (in shares)				0				1,271			3,600
Options vested (in shares)				0				0			30,453

SHARE BASED PAYMENTS - Stock-ba

SHARE BASED PAYMENTS - Stock-based compensation expense (Details) - USD ($) $ in Thousands		12 Months Ended
	Aug. 05, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [table]
Equity-settled share-based payment plans		$ 2,021	$ 2,817	$ 1,340
Cash-settled share-based payment plans		3,528	2,377	1,057
Total share-based payments		5,549	5,194	2,397
Employees		5,549	5,192	2,301
Share based expense	$ 269	$ 0	$ 2	$ 96

SHARE BASED PAYMENTS - Changes

SHARE BASED PAYMENTS - Changes in stock options issued (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 $ / shares	Dec. 31, 2020 $ / shares
Share Based Payments Arrangements [Abstract]
Options at beginning of year (in shares)		5,227,099			3,620,737		2,283,130
Number of options granted (in shares)	352,557	1,882,046		258,406	1,980,828		2,004,410
Number of options exercised (in shares)		(20,152)			(211,582)		0
Number of options forfeited (in shares)		(923,438)			(162,884)		(666,803)
Options at end of year (in shares)		6,165,555			5,227,099		3,620,737
Options exercisable at end of year (in shares)	3,665,582	3,665,582	3,665,582	2,494,059	2,494,059	2,494,059	1,594,238
Weighted average exercise price, beginning of year (in usd per share)			$ 6.7			$ 6	$ 4.6
Weighted average exercise price, options granted (in usd per share)			4			7.5	7.9
Weighted average exercise price, options exercised (in usd per share)			5.5			0.5	0
Weighted average exercise price, options forfeited (in usd per share)			7.8			7.1	7
Weighted average exercise price, end of year (in usd per share)			8.1			6.7	6
Weighted average exercise price, options exercisable at end of year (in usd per share)	$ 4.9	$ 4.9	$ 4.9	$ 4.9	$ 4.9	$ 4.9	$ 3.7

SHARE BASED PAYMENTS - Fair val

SHARE BASED PAYMENTS - Fair value measurement of the newly granted equity-settled share options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Payments Arrangements [Abstract]
Weighted average fair value at the measurement date ($) (in USD per share)	$ 6.3	$ 11	$ 3.3
Dividend yield (%)	0%	0%	0%
Expected volatility of the share prices (%)	55.40%	87.60%	70.30%
Risk-free interest rate (%)	2%	1.10%	0.40%
Expected life of share options (years)	6.2	6.4	6.5
Weighted average share price ($) (in USD per share)	$ 3.2	$ 4.2	$ 1.9
Model used	B&S	B&S	B&S

SHARE BASED PAYMENTS - Cash-set

SHARE BASED PAYMENTS - Cash-settled share-based payment transactions (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted (in units)	352,557	1,882,046	258,406	1,980,828	2,004,410
Total liabilities	$ 6,963,000	$ 6,963,000	$ 3,434,000	$ 3,434,000
Phantom Equity Incentive Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Phantom share fair value ($)	$ 19.8	$ 19.8	$ 13.3	$ 13.3

INVESTMENTS IN SUBSIDIARIES (De

INVESTMENTS IN SUBSIDIARIES (Details)	12 Months Ended
	Dec. 31, 2022 shares
Pirate Studios Limited
Disclosure of subsidiaries [line items]
Ownership interest in investment	3.50%
Selina Sound Ventures GP Limited | Pirate Studios Limited
Disclosure of subsidiaries [line items]
Ownership interest	3.50%
Selina Sound Ventures GP Limited | Preferred B1 Shares | Pirate Studios Limited
Disclosure of subsidiaries [line items]
Number of shares owned (in shares)	3,221
Selina Management Company UK Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations UK Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Camden, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	90%
Selina Operation Camden, Ltd. | Selina Operations UK Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	90%
Number of shares owned (in shares)	135
Selina Operation Brighton, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	90%
Selina Operation Brighton, Ltd. | Selina Operations UK Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	90%
Number of shares owned (in shares)	135
Selina Operation Midlands, Ltd
Disclosure of subsidiaries [line items]
Ownership interest	99.01%
Selina Operation Midlands, Ltd | Selina Operations UK Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	99.10%
Selina Operation Midlands, Ltd | Selina Operations UK Ltd. | A Ordinary Shares
Disclosure of subsidiaries [line items]
Ownership interest	99.01%
Selina Operation Midlands, Ltd | Selina Operations UK Ltd. | Voting Shares
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Midlands, Ltd | Third-party | B Ordinary Shares
Disclosure of subsidiaries [line items]
Ownership interest	0.99%
Selina RY Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Bath Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation HolbornLtd (formerly Selina UK Real Estate Ltd.)
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina LoyaltyManagement Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Ventures Holding Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Ventures Holding Ltd. | Selina Holding Company UK Societas
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Wheel Ventures Limited
Disclosure of subsidiaries [line items]
Ownership interest	100%
Final ownership interest after contractually obligated transfer of shares	45%
Global Demandco Limited
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina International Music Summits Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Sound Ventures GP Limited
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Sound Ventures GP Limited | Selina Ventures Holding Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Pirate Venture LP
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operations II Pt,Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Porto, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Ericeira, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Palacio, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Vila Nova, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Lisboa RF, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Geres PT, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Arabic Building, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Peniche, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Operation Sintra, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Seli-Na Portugal Real Estate, Unipessoal Lda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Hellas S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation TheatrouSingle Member, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Makrinitsa Single Member, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Athens Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Evoia Single Member, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Real Estate Single Member Private Company
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations AUT GmbH
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Bad Gastein GmbH
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Holding Australia Pty, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Australia Pty, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation St. Kilda Pty, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Brisbane Pty, Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Magnetic Island Pty Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Global Services Spain SL
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Spain SL
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Granada SL
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Hungary Kft
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Danube Real Estate Kft
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation PolandSpółka Z Ograniczoną Odpowiedzialnoscią
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Germany GmbH
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina DE GmbH
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Berlin GmbH & Co KG
Disclosure of subsidiaries [line items]
Ownership interest	100%
S1 Berlin Mitte GmbH & Co KG
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Konstanzer Str GmbH and Co KG
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina RE GmbH
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Services Israel Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Israel Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Neve Tzedek Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Sea Of Galilee Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Beit Oren Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Ramon Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Jerusalem Mountains Ltd
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Real Estate Holding, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Capsule Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Metula Ltd,
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Almog Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Adama Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Negev Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Arava Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Yarden Harari Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Hayarkon Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Panama Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
SPV 1 Panama RE, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
SPV 1 Panama RE, S.A. | Selina Operations Panama Two S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation One (1), S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Operations Panama, S.A. | PCN Operations, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	90.50%
Number of shares owned (in shares)	1,510
Selina Operations Panama Two S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operations Panama Two S.A. | PCN Operations, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Red Frog, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Operation Red Frog, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Bocas Del Toro, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Operations Bocas Del Toro, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Pedasi, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Pedasi, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Management Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Explore Panama, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Corriente Del Sur Investment, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Corriente Del Sur Investment, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Venao, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Operation Venao, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Bola De Oro, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	76.925%
Selina Operation Bola De Oro, S.A. | Selina Operations Panama, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Riopac, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Riopac, S.A. | Selina Operations Panama Two S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Panama III, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation El Valle, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Boquete, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Venao Tipi, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Santa Catalina, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Academy, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
RY Management, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Rev-Share Col, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Argentina, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Bariloche, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Hostech, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Mendoza, S.A.S
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Holding OperationsArgentina, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Argentina Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Bolivia, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation La Paz, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Bolivia, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Brazil Hospitalidade, S.A
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Hospedagem Eireli
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Brazil Turismo, Ltda.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Chile, SpA
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Chile, SpA
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Pucon,SpA
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Providencia, SpA
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Chile Real Estate SpA
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Real Estate Holding Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Real Estate Holding Costa Rica, S.A. | Selina Real Estate Holding, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina San Jose City Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Playa Jaco Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina La Fortuna Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Puerto Viejo Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Miramar Vistas Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Tamarindo Beach Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Santa Teresa Re Dos, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	30%
Selina Santa Teresa Re Dos, S.A. | Selina Real Estate Holding Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	30%
Selina Jaco Assets, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Costa Rica, S.A. | PCN Operations, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Santa Teresa, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Santa Teresa, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation San Jose City, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation San Jose City, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Miramar Vistas, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Miramar Vistas, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Playa Jaco, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Playa Jaco, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation La Fortuna, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation La Fortuna, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Puerto Viejo, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Puerto Viejo, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Tamarindo Beach, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Tamarindo Beach, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Restaurante Gato Negro, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Restaurante Gato Negro, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Hotel Casitas Eclipse, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Hotel Casitas Eclipse, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Costa Rica Ltd
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Explore Costa Rica Ltd | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Nosara Sunsets, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Nosara Sunsets, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Monteverde Forest, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Monteverde Forest, S.A. | Selina Operation Costa Rica, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Ecuador Selinaecu, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Quito Selinaquito, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Ecuador Selinaexplore, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Tena Selinatena, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Banos Selinabanos, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Cuenca Selinacuenca, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Montana Selinasol, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Colombia Real Estate, S.A.S
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Bogota Real Estate, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Cartagena Real Estate, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Colombia, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Medellin,S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Cartagena, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Santa Marta, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Colombia,S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Bogota, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Los Heroes, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Parque 93, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Villa De Leyva, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Filandia, S.A.S.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Guatemala, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Atitlan, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Antigua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Guatemala City, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Flores, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Guatemala, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Operations JamaicaLimited
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Jamaica Limited
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina HospitalityOperations Mexico, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina HospitalityOperations Mexico, S.A. De C.V. | Series A shares
Disclosure of subsidiaries [line items]
Ownership interest	0.98%
Number of shares owned (in shares)	1,000,000
Selina HospitalityOperations Mexico, S.A. De C.V. | Selina Operation One (1), S.A. | Series A shares
Disclosure of subsidiaries [line items]
Ownership interest	97.42%
Number of shares owned (in shares)	99,000,000
Selina Hospitality Cancun 1, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Cancun 1, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Cancun2, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Cancun2, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality PlayaDel Carmen, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality PlayaDel Carmen, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality TulumS.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality TulumS.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality MexicoCity 1, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality MexicoCity 1, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality MexicoCity 2, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality MexicoCity 2, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina HospitalityGuadalajara, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality PuertoVallarta, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina HospitalitySayulita, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina HospitalitySayulita, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Mexico SubholdingTwo, S.A. De C.V. | Selina Mexico SubholdingOne, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality PuertoEscondido, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality PuertoEscondido, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Mexico SubholdingOne, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Mexico SubholdingOne, S.A. De C.V. | Selina HospitalityOperations Mexico, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Oaxaca,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Oaxaca,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Merida,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Merida,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality IslaMujeres, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality IslaMujeres, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality San Miguel De Allende, S.A.De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality San Miguel De Allende, S.A.De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Holbox,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Holbox,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality San Cristobal De Las Casas,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality San Cristobal De Las Casas,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Hospitality Bacalar,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Selina Hospitality Bacalar,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Personas Y Hospitalidad,S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Personas Y Hospitalidad,S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Explore Selina Tours, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	98.40%
Explore Selina Tours, S.A. De C.V. | Selina Mexico SubholdingTwo, S.A. De C.V.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operations Nicaragua, S.A. | PCN Operations, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	99%
Selina Operations Nicaragua, S.A. | Selina Operations Panama Two S.A.
Disclosure of subsidiaries [line items]
Ownership interest	1%
Selina Operation San Juan Del Sur, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation San Juan Del Sur, S.A. | Selina Operations Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Granada,S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Granada,S.A. | Selina Operations Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Maderas, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Maderas, S.A. | Selina Operations Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Explore Nicaragua, S.A. | Selina Operations Nicaragua, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Playa Maderas Real Estate, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Playa Maderas JV, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Peru, S.A.C
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Mancora, S.A.C.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Turismo Costa Sur, S.A.C
Disclosure of subsidiaries [line items]
Ownership interest	100%
Rio Colorado, S.R.L.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Huaraz, S.A.C
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina OperationArequipa, S.A.C
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Miraflores, S.A.C
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Cusco, S.A.C.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations US Corp
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Miami Operations LLC | Selina Operations US Corp
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation Casa Florida LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation Casa Florida LLC | Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation MiamiRiver LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation MiamiRiver LLC | Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Little Havana LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation Little Havana LLC | Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation North Miami LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation North Miami LLC | Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation St Petersburg LLC
Disclosure of subsidiaries [line items]
Ownership interest	80%
Selina Operation St Petersburg LLC | Selina Miami Operations LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina RY Holding Inc.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Woodstock LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Chelsea LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Big Bear LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Chicago LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation NY Ave. LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Adams Morgan LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Ski Mountain LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina OperationFredericksburg LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation New Orleans LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Downtown New Orleans LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Ashville LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation San Diego LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Palm Springs LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation AstoriaHotel LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Downtown Portland LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Campground Astoria LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Philadelphia LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Explore US LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Global Services US LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina US Real Estate LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Woodstock Real Estate LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
SPV 1 US LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
SPV 2 US LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
SPV 3 US LLC
Disclosure of subsidiaries [line items]
Ownership interest	100%
Samba Merger Sub, Inc.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operations Dr, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Punta Cana, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Santo Domingo, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Punta del Este, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Operation Uruguay, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
Valiker S.A.
Disclosure of subsidiaries [line items]
Ownership interest	100%
PCN Operations, S.A.
Disclosure of subsidiaries [line items]
Ownership interest	75%
PCN Operations, S.A. | Selina Operation One (1), S.A.
Disclosure of subsidiaries [line items]
Ownership interest	85%
Selina Operation Morocco SARL
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Morocco SPV 1 SARLAU
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Morocco SPV 2 SARLU
Disclosure of subsidiaries [line items]
Ownership interest	100%
Selina Morocco SPV 3 SARLU
Disclosure of subsidiaries [line items]
Ownership interest	100%
Remote Year South Africa Pty Ltd.
Disclosure of subsidiaries [line items]
Ownership interest	100%

INVESTMENT IN ASSOCIATES AND _3

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Sep. 22, 2022
Mantra by Selina Ltd.
Disclosure of associates [line items]
Consideration in kind		$ 0.5
Consideration in kind		$ 1.5
Mantra by Selina Ltd.
Disclosure of associates [line items]
Ownership interest	50.01%
Mantra by Selina Ltd. | Top of range
Disclosure of associates [line items]
Ownership interest	100%

INVESTMENT IN ASSOCIATES AND _4

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Associate Undertakings (Details)	12 Months Ended
	Dec. 31, 2022
Selina Real Estate 1, S.A.
Disclosure of associates [line items]
Ownership interest	30%
Selina Santa Teresa S.A.
Disclosure of associates [line items]
Ownership interest	30%
Leo Riders Limited
Disclosure of associates [line items]
Ownership interest	40%
Tze'elim Tourism Guest Rooms - Agricultural Cooperative Society Ltd
Disclosure of associates [line items]
Ownership interest	35%
Mantra by Selina Ltd.
Disclosure of associates [line items]
Ownership interest	50.01%

INVESTMENT IN ASSOCIATES AND _5

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Value of Investments in Associates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of associates [abstract]
Value as at January 1	$ 887	$ 718
Additions	3,102	161
Decreases	0	(54)
Write-offs	(737)	0
Share of gain / (loss) in associate	84	62
As at December 31	$ 3,336	$ 887

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Oct. 27, 2022 USD ($) warrant shares	Apr. 22, 2022 location shares	Apr. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 08, 2023 USD ($) shares	Feb. 15, 2023 shares	Dec. 31, 2022 USD ($) shares	Oct. 26, 2022 shares	Dec. 31, 2021 USD ($) shares
Disclosure of non-adjusting events after reporting period [line items]
Aggregate nominal amount of shares authorized to issue | $					$ 308,382
Number of shares outstanding (in shares)	96,465,677						97,865,777
Total interest-bearing loans and borrowings | $							$ 182,800,000		$ 246,500,000
Total liabilities | $							6,963,000		$ 3,434,000
CLN 2022
Disclosure of non-adjusting events after reporting period [line items]
Total interest-bearing loans and borrowings | $							$ 47,096,000
BOA Acquisition Corp.
Disclosure of non-adjusting events after reporting period [line items]
Number of warrants issued through issue of equity (in shares)	4,274,929	6,575,000
Public warrants | BOA Acquisition Corp.
Disclosure of non-adjusting events after reporting period [line items]
Number of warrants issued through issue of equity (in shares) | location		7,666,666
Ordinary shares
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)									3,329,986
Number of shares outstanding (in shares)	41,655,152							428,974	419,832
Ordinary shares | BOA Acquisition Corp.
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued through issue of equity (in shares)	953,999	899,125
Number of shares outstanding (in shares)		899,125
Authority To Allot Shares
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)					60,900,000
Registration Statement | Bridge Loan Facility
Disclosure of non-adjusting events after reporting period [line items]
Total interest-bearing loans and borrowings | $	$ 25,000,000
Registration Statement | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						10,849,929
Registration Statement | Major ordinary share transactions [member] | CLN 2022
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						4,274,929
Registration Statement | Public warrants | BOA Acquisition Corp. | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						7,666,666
Registration Statement | Private Placement Warrants | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						6,575,000
Registration Statement | Ordinary shares | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						118,703,922
Registration Statement | Ordinary shares | Major ordinary share transactions [member] | CLN 2022
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						4,274,929
Registration Statement | Ordinary shares | Certain Existing Shareholders, CLN 2020 Noteholders And Related Warrant Holders | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						82,261,678
Registration Statement | Ordinary shares | PIPE Investors | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						5,445,000
Registration Statement | Ordinary shares | Certain PIPE Investors To Satisfy Pre-Funding Fees | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						1,230,000
Registration Statement | Ordinary shares | BTIG LLC | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						450,000
Registration Statement | Ordinary shares | CLN 2022 | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						13,595,652
Registration Statement | Ordinary shares | HG Vora Special Opportunities Master Fund | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						375,000
Registration Statement | Ordinary shares | Third-Party Services Providers And Joint Venture Partners | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						4,496,663
Registration Statement | Ordinary shares | Top of range | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)						18,516,595
Additional Equity Subscriptions | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)			174,825	253,377
Cash Investment From Investors | $			$ 500,000	$ 750,000
Additional Equity Subscriptions | Tranche One | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Subscription Price | $ / shares			$ 2	$ 2
Additional Equity Subscriptions | Tranche Two | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Subscription Price | $ / shares			2.50	2.50
Additional Equity Subscriptions | Tranche Three | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Subscription Price | $ / shares			$ 3	$ 3
Additional Equity Subscriptions | Certain Investors | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)				506,755
Additional Equity Subscriptions | Ordinary shares | Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Maximum number of shares available to be issued (in shares)			349,650	220,733
Total liabilities | $				$ 740,000

Uncategorized Items - slna-2022

Label	Element	Value
Restricted Share Units [Member]
Weighted Average Fair Value Price At Measurement Date, Share Options Granted	slna_WeightedAverageFairValuePriceAtMeasurementDateShareOptionsGranted	$ 0
Weighted Average Fair Value Price At Measurement Date, Share Options Granted	slna_WeightedAverageFairValuePriceAtMeasurementDateShareOptionsGranted	2.71
Weighted Average Fair Value Price At Measurement Date, Share Options Granted	slna_WeightedAverageFairValuePriceAtMeasurementDateShareOptionsGranted	$ 0
Notes [Member]
Disclosure of events after reporting period [text block]	ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory	SUBSEQUENT EVENTS Authority to Allot Shares On March 8, 2023, the shareholders of the Company approved resolutions authorizing the directors to allot shares in the Company up to an aggregate nominal amount of US $308,382, equating to a maximum of 60,900,000 ordinary shares. This authority will, unless renewed, varied or revoked, expire on March 8, 2028 except that the Company may, before such expiry date, make an offer or agreement which could require equity securities to be allotted under such authority after the expiry date. Effectiveness of the Company’s Registration Statement On February 15, 2023, the Company announced that its Resale Registration Statement on Form F-1 filed with the U.S. Securities and Exchange Commission on November 30, 2022 and amended on January 20, 2023, was declared effective ("Registration Statement"). The Registration Statement relates to the issuance by Company of up to 18,516,595 ordinary shares in connection with the exercise of certain warrants, including (i) 7,666,666 Ordinary Shares issuable upon the exercise of publicly traded warrants (the “Public Warrants”); (ii) 6,575,000 Ordinary Shares issuable upon the exercise of private placement warrants (the “Private Placement Warrants”); and (iii) 4,274,929 Ordinary Shares issuable upon the exercise of warrants (the “Convertible Note Warrants”) issued in connection with the CLN 2022. The Registration Statement also registers for transfer or resale up to 118,703,922 Ordinary Shares comprised of: (i) an aggregate of 82,261,678 Ordinary Shares held by certain existing shareholders, CLN 2020 noteholders and related warrantholders as of the closing of the Business Combination; (ii) 5,445,000 Ordinary Shares issued to the PIPE investors; (iii) 1,230,000 Ordinary Shares issued to certain PIPE investors to satisfy pre-funding fees owed to them; (iv) 450,000 Ordinary Shares issued to BTIG LLC, BOA's underwriter, in respect of its services provided in connection with the initial public offering of BOA; (v) up to 13,595,652 Ordinary Shares issuable upon conversion of the notes issued under the CLN 2022; (vi) 375,000 Ordinary Shares issued to HG Vora Special Opportunities Master Fund, Ltd. (“HG Vora”) upon the exercise of warrants that were issued to HG Vora in connection with the execution of a $25.0 million bridge loan facility to Selina; (vii) 4,496,663 Ordinary Shares issued or issuable to certain of the Company’s third-party services providers and joint venture partners in lieu of cash payments due to them; and (viii) the 6,575,000 Private Placement Warrants; and (ix) the 4,274,929 Convertible Note Warrants. A total of 10,849,929 warrants, including the 6,575,000 Private Placement Warrants and 4,274,929 Convertible Note Warrants, are registered under the Registration Statement. Additional Equity Subscriptions In the first quarter of 2023, the Company entered into subscription agreements with various parties pursuant to which the Company has issued or will issue (i) 220,733 ordinary shares to certain service providers in lieu of $740,000 in payables due to such parties, and (ii) 506,755 ordinary shares to certain investors as well as warrants to purchase 253,377 additional ordinary shares, with one-third of such warrants having a subscription price of $2.00 per share, one-third having a subscription price of $2.50 per share and one-third having a subscription price of $3.00 per share, in exchange for the investment of $750,000 in cash proceeds by the investors. In April 2023, the Company entered into additional subscription agreements pursuant to which the Company has issued or will issue 349,650 ordinary shares to certain investors as well as warrants to purchase 174,825 additional ordinary shares, with one-third of such warrants having a subscription price of $2.00 per share, one-third having a subscription price of $2.50 per share and one-third having a subscription price of $3.00 per share, in exchange for the investment of $500,000 in cash proceeds by the investors.