XML 30 R15.htm IDEA: XBRL DOCUMENT v3.20.4
Note 8 - Prepaid Expenses and Other Assets
 12 Months Ended
Dec. 31, 2020
Notes to Financial Statements  
Other Assets Disclosure [Text Block]
8.
Prepaid expenses and other assets
 
     
As at December 31,
  
      2020       2019  
                 
Prepaid expenses   $
35,956
     $
42,826
  
Advisor loans receivable    
18,571
      
18,448
  
Investments in equity securities    
3,918
      
10,788
  
Investments in debt securities    
12,525
      
1,862
  
Deferred Purchase Price (notes 16, 25)    
87,957
      
69,873
  
Other    
18,853
      
1,374
  
                 
Prepaid and other assets (Current Assets)   $
177,780
     $
145,171
  
 
     
As at December 31,
  
      2020       2019  
                 
Advisor loans receivable   $
42,900
     $
48,283
  
Equity method investments    
11,154
      
5,926
  
Investments in equity securities    
5,261
      
5,565
  
Investments in debt securities    
3,948
      
4,189
  
Financing fees, net of accumulated amortization of $4,956 (December 31, 2019 - $3,632)    
3,751
      
4,469
  
Other    
7,341
      
1,078
  
                 
Other assets (Non-Current Assets)   $
74,355
     $
69,510
  
 
Held to maturity investments
Investments in debt securities include held-to-maturity investments current
$2,585
and non-current
$3,948,
both of which are recorded at amortized cost. The amortized cost (carrying value) of these investments approximated fair value. At
December 31, 2020,
all of these investments mature within
10
years.
 
Investments in equity securities
Investments in equity securities (current) include
$3,847
(
2019
-
$3,887
) recorded at fair value (see note
25
). The remainder of current and non-current investments in equity securities are recorded at fair value following the net asset value practical expedient or recorded at cost less impairment adjusted for observable prices.