20. Additional information on the consolidated statements of income (loss)

	2023		2022
	$		$
Other operating expenses

Employee benefit expenses (see below)	25,785		15,186
Impairment of assets	47,619		1,818
Professional fees	6,622		4,633
Insurance costs	2,005		2,005
Amortization	1,222		1,060
Travel expenses	904		606
Communication and promotional expenses	867		842
Public company expenses	810		782
Rent and office expenses	559		561
Cost recoveries	(740	)	(552	)
Other expenses	974		468
	86,627		27,409
Employee benefit expenses

Salaries and short-term employee benefits	11,408		8,282
Termination benefits (Note 21)	5,548		-
Share-based compensation	8,951		7,124
Cost recoveries	(122	)	(220	)
	25,785		15,186

Other losses, net

Change in fair value of financial assets at fair value through profit and loss	(13,156	)	(16,848	)
Net gain on dilution of investments in associates	4,842		3,604
Net gain on acquisition of investments ⁽ⁱ⁾	-		48
Net loss on disposal of an associate (Note 10)	(7,437	)	-
Net loss on deemed disposal of an associate (Note 10)	(3,057	)	-
Impairment of investments in associates (Note 10)	(64,771	)	(2,361	)
Expected credit loss and write-off of other investments (Note 11)	(37,209	)	-
Other	635		-
	(120,153	)	(15,557	)

(i) Represents changes in the fair value of the underlying investments between the respective subscription dates and the closing dates.