XML 71 R56.htm IDEA: XBRL DOCUMENT v3.20.4

Note 25 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

			Carrying value at				Fair value measurements
			December 31, 2020				Level 1				Level 2				Level 3
Assets
Cash equivalents		$	10,974			$	10,974			$	-			$	-
Equity securities			3,983				3,847				136				-
Debt securities			9,940				-				9,940				-
Mortgage derivative assets			18,383				-				18,383				-
Warehouse receivables			232,207				-				232,207				-
Deferred Purchase Price on AR Facility			87,957				-				-				87,957
Total assets		$	363,444			$	14,821			$	260,666			$	87,957
Liabilities
Mortgage derivative liability		$	7,062			$	-			$	7,062			$	-
Interest rate swap liability			7,946								7,946
Contingent consideration liability			115,643				-				-				115,643
Total liabilities		$	130,651			$	-			$	15,008			$	115,643

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

			2020				2019
Balance, January 1		$	69,873			$	-
Additions to DPP			68,017				100,252
Collections on DPP			(51,994	)			(28,100	)
Fair value adjustment			(142	)			(465	)
Foreign exchange and other			2,203				(1,814	)
Balance, December 31		$	87,957			$	69,873

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

			2020				2019
Balance, January 1		$	84,993			$	93,865
Amounts recognized on acquisitions			23,717				-
Fair value adjustments (note 6)			23,393				10,849
Resolved and settled in cash			(17,249	)			(19,665	)
Other			788				(56	)
Balance, December 31		$	115,643			$	84,993
Less: current portion		$	5,802			$	16,813
Non-current portion		$	109,841			$	68,180

Fair Value, by Balance Sheet Grouping [Table Text Block]

		December 31, 2020								December 31, 2019
			Carrying				Fair				Carrying				Fair
			amount				value				amount				value
Other receivables		$	14,989			$	14,989			$	16,678			$	16,678
Advisor loans receivable (non-current)			42,900				42,900				48,283				48,283
Long-term debt (non-current)			215,081				215,081				372,281				372,281
Senior Notes			255,790				275,928				234,901				254,858
Convertible Notes			223,957				230,000				-				-

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13467-108611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration