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Trade Receivables (Tables)
12 Months Ended
Dec. 31, 2019
Trade Receivables  
Schedule of trade receivable

 

 

 

 

 

 

 

As at December 31:

    

2019

    

2018

Trade receivables, gross amount

 

$

4,204

 

$

5,654

Less: Allowance for expected credit losses

 

 

(46)

 

 

(311)

Trade receivables, net amount

 

$

4,158

 

$

5,343

 

Schedule of movement in the loss allowance

The movement in the loss allowance during the year ended December 31, 2019 and 2018 was as follows:

 

 

 

 

 

 

 

 

 

 

 

 

Equal to lifetime expected credit losses

 

 

 

 

 

Financial assets that

 

 

 

 

 

 

 

 

are credit-impaired

 

Other trade

 

 

 

 

    

at year-end

    

Receivables

    

Total

Loss allowance: as at January 1, 2018

 

$

 —

 

$

 —

 

$

 —

Reclassification from IAS 39 upon initial adoption of IFRS 9

 

 

8,948

 

 

 —

 

 

8,948

Additions for the year

 

 

21,817

 

 

87

 

 

21,904

Written off

 

 

(30,935)

 

 

 —

 

 

(30,935)

Exchange effect

 

 

184

 

 

10

 

 

194

Other

 

 

 —

 

 

200

 

 

200

Loss allowance: as at December 31, 2018

 

 

14

 

 

297

 

 

311

Additions for the year

 

 

443

 

 

 —

 

 

443

Reversal

 

 

 —

 

 

(83)

 

 

(83)

Written off

 

 

(409)

 

 

(199)

 

 

(608)

Exchange effect

 

 

(2)

 

 

(15)

 

 

(17)

Loss allowance: as at December 31, 2019

 

$

46

 

$

 —

 

$

46