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Other Financial Assets (Tables)
6 Months Ended
Sep. 30, 2022
Schedule Of Investments [Abstract]  
Summary of Changes in Other Financial Assets

The following table outlines changes in other financial assets. Additional details on how the fair value of significant investments is calculated are included in Note 21.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign

 

 

 

 

 

 

 

 

 

 

 

Balance at

 

 

 

 

 

 

 

 

currency

 

 

 

 

 

Balance at

 

 

 

 

 

March 31,

 

 

 

 

 

Fair value

 

 

translation

 

 

 

 

 

September 30,

 

Entity

 

Instrument

 

2022

 

 

Additions

 

 

changes

 

 

adjustments

 

 

Other

 

 

2022

 

Acreage1

 

Option

 

$

-

 

 

$

-

 

 

$

72,000

 

 

$

-

 

 

$

-

 

 

$

72,000

 

TerrAscend Exchangeable Shares

 

Exchangeable shares

 

 

229,000

 

 

 

-

 

 

 

(175,500

)

 

 

-

 

 

 

-

 

 

 

53,500

 

TerrAscend Canada - October 2019

 

Term loan / debenture

 

 

10,280

 

 

 

-

 

 

 

(220

)

 

 

-

 

 

 

-

 

 

 

10,060

 

TerrAscend Canada - March 2020

 

Term loan / debenture

 

 

49,890

 

 

 

-

 

 

 

(4,870

)

 

 

-

 

 

 

-

 

 

 

45,020

 

Arise Bioscience

 

Term loan / debenture

 

 

13,343

 

 

 

-

 

 

 

(1,584

)

 

 

1,268

 

 

 

-

 

 

 

13,027

 

TerrAscend - October 2019

 

Warrants

 

 

3,730

 

 

 

-

 

 

 

(3,510

)

 

 

-

 

 

 

-

 

 

 

220

 

TerrAscend - March 2020

 

Warrants

 

 

60,740

 

 

 

-

 

 

 

(55,390

)

 

 

-

 

 

 

-

 

 

 

5,350

 

TerrAscend - December 2020

 

Warrants

 

 

3,460

 

 

 

-

 

 

 

(3,020

)

 

 

-

 

 

 

-

 

 

 

440

 

TerrAscend

 

Option

 

 

6,300

 

 

 

-

 

 

 

(4,850

)

 

 

-

 

 

 

-

 

 

 

1,450

 

Wana

 

Option

 

 

372,343

 

 

 

-

 

 

 

(119,161

)

 

 

27,989

 

 

 

-

 

 

 

281,171

 

Jetty

 

Options

 

 

-

 

 

 

90,120

 

 

 

388

 

 

 

6,986

 

 

 

-

 

 

 

97,494

 

Acreage Hempco1

 

Debenture

 

 

28,824

 

 

 

-

 

 

 

(1,769

)

 

 

2,885

 

 

 

(4,218

)

 

 

25,722

 

Other - at fair value through net income (loss)

 

Various

 

 

10,396

 

 

 

-

 

 

 

(3,454

)

 

 

662

 

 

 

-

 

 

 

7,604

 

Other - classified as held for investment

 

Loan receivable

 

 

12,022

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(21

)

 

 

12,001

 

 

 

 

 

$

800,328

 

 

$

90,120

 

 

$

(300,940

)

 

$

39,790

 

 

$

(4,239

)

 

$

625,059

 

1 See Note 26 for information regarding the Acreage Arrangement and Acreage Hempco.

2 See Note 28 for information regarding the Reorganization. Following the implementation of the Reorganization, Canopy USA, as of October 24, 2022, holds an ownership interest in the U.S. cannabis investments previously held by the Company, including, among others, interests in Acreage, Wana, Jetty, and TerrAscend.