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Note 17 - Variable Interest Entities

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Variable Interest Entity Disclosure [Text Block]

17. Variable interest entities

The Company holds variable interests in certain Variable Interest Entities (“VIE”) in its Investment Management segment which are

not

consolidated as it was determined that the Company is

not

the primary beneficiary. The Company's involvement with these entities is in the form of advisory fee arrangements and equity co-investments (typically

1%

-

2%

).

The following table provides the maximum exposure to loss related to these non-consolidated VIEs:

			As at December 31,
			2020				2019
Investments in unconsolidated subsidiaries		$	6,158			$	1,981
Co-investment commitments			14,345				7,969
Maximum exposure to loss		$	20,503			$	9,950

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- References

No definition available.

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X

- Definition

The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-URI http://asc.fasb.org/topic&trid=2197479

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