Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Financial Instruments

Schedule of carrying amounts that approximate their fair values due to their short-term nature

	2019				2018
	Carrying		Fair		Carrying		Fair
As at December 31:	Amount		Value		Amount		Value
Financial Assets:
Fair value through profit or loss:
Equity securities	$	6,761	$	6,761	$	4,706	$	4,706
Derivative assets		—		—		209		209
Debt securities		2,403		2,403		1,068		1,068
Fair value through other comprehensive income
Debt securities		8,819		8,819		6,328		6,328
Financial Liabilities:
Financial liabilities measured at amortized cost:
Bond payables	$	35,418	$	36,603	$	—	$	—
Fair value through profit or loss:
Derivative liabilities		—		—		37		37
Loan payable		4,769		4,769		3,981		3,981

Schedule of statements of financial position classified by level of the fair value hierarchy

As at December 31, 2019	Level 1		Level 2		Level 3		Total
Financial Assets:
Fair value through profit or loss:
Equity securities	$	1,822	$	3,809	$	1,130	$	6,761
Debt securities		2,403		—		—		2,403
Fair value through other comprehensive income:
Debt securities		8,819		—		—		8,819
Total	$	13,044	$	3,809	$	1,130	$	17,983
Financial Liabilities:
Fair value through profit or loss:
Loan payable	$	—	$	—	$	4,769	$	4,769

As at December 31, 2018	Level 1		Level 2		Level 3		Total
Financial Assets:
Fair value through profit or loss:
Equity securities	$	705	$	4,001	$	—	$	4,706
Debt securities		1,068		—		—		1,068
Derivative assets		—		209		—		209
Fair value through other comprehensive income:
Debt securities		6,328		—		—		6,328
Total	$	8,101	$	4,210	$	—	$	12,311
Financial Liabilities:
Fair value through profit or loss:
Derivative liabilities	$	—	$	37	$	—	$	37
Loan payable		—		—		3,981		3,981
	$	—	$	37	$	3,981	$	4,018

Schedule of nature of the risks of financial instruments

The nature of the risks that the Group’s financial instruments are subject to as at December 31, 2019 is set out in the following table:

	Risks
			Market risks
Financial instrument	Credit	Liquidity	Currency	Interest rate	Other price
Cash and cash equivalents and restricted cash	X		X	X
Equity securities			X		X
Debt securities	X			X	X
Derivative securities and financial liabilities	X	X	X		X
Receivables	X		X
Account payables and accrued expenses		X	X
Bond payables		X		X	X
Loan payable				X

Schedule of maximum credit risk exposure

Cash and cash equivalents and restricted cash	$	78,359
Receivables		12,262
Amounts recognized in the consolidated statement of financial position		90,621
Guarantees		—
Maximum credit risk exposure	$	90,621

Schedule of profit or loss from continuing operations

	2019		2018		2017
	(Restated)*
Interest income on financial assets not at FVTPL	$	955	$	661*	$	434
Interest income on financial assets classified at FVTPL		102		15*		539
Total interest income	$	1,057	$	676*	$	973
Interest expense on financial liabilities not at FVTPL	$	710	$	513*	$	3,509
Interest expense on financial liabilities classified at FVTPL		30		989*		1,195
Total interest expense	$	740	$	1502*	$	4,704
Dividend income on financial assets at FVTPL	$	—	$	168	$	—
Dividend income on financial assets classified not at FVTPL		—		—		—
Net gain on financial assets at FVTPL		1,142		3,785		6,825
Loss on loan payable at FVTPL		(979)		(167)		—
Reversal of (impairment) on securities measured at FVTOCI		(3)		3		—

*    Correction of error