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Note 7 - Prepaid Expenses and Other Assets | 12 Months Ended
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Dec. 31, 2024
Notes to Financial Statements |
Other Assets Disclosure [Text Block] | 7. Prepaid expenses and other assets
|  | As at December 31, |
|  | 2024 |  |  | 2023 |
Prepaid expenses |  | $ | 90,519 |  |  | $ | 73,592 |
Advisor loans receivable |  |  | 37,607 |  |  |  | 35,893 |
Investments in equity securities |  |  | 12,008 |  |  |  | 3,956 |
Investments in debt securities |  |  | 36,565 |  |  |  | 19,565 |
Deferred Purchase Price (notes 14 and 22) |  |  | 126,082 |  |  |  | 107,743 |
Mortgage derivative asset (note 22) |  |  | 5,264 |  |  |  | 14,224 |
Other |  |  | 1,917 |  |  |  | 3,752 |
Prepaid and other assets (Current Assets) |  | $ | 309,962 |  |  | $ | 258,725 |
|  | As at December 31, |
|  | 2024 |  |  | 2023 |
Advisor loans receivable |  | $ | 105,448 |  |  | $ | 94,508 |
Equity accounted investments (note 15) |  |  | 54,302 |  |  |  | 33,851 |
Investments in equity securities |  |  | 7,857 |  |  |  | 8,440 |
Investments in debt securities |  |  | - |  |  |  | 5,934 |
Financing fees, net of accumulated amortization of $11,083 (December 31, 2023 - $9,865) |  |  | 5,794 |  |  |  | 3,109 |
Interest rate swap asset (note 22) |  |  | 7,455 |  |  |  | 4,275 |
Other |  |  | 5,441 |  |  |  | 7,080 |
Other assets (Non-Current Assets) |  | $ | 186,297 |  |  | $ | 157,197 |
Captive insurance investments Investments in equity securities in the amount of $11,994 (2023 - $3,945) consist of investments recorded at fair value (see note 22). Investments in debt securities include available-for-sale investments current $14,166 (2023 current - $389 and non-current - $5,934), which is recorded at fair value. The Company’s wholly owned captive insurance company engages in reinsurance activities which are secured by $15,192 of the investments. Colliers Securities investments Investments in equity and debt securities in the amount of $17,751 (2023 – $19,188) consist of investments recorded at fair value in relation to Colliers Securities (see note 22). All securities owned are pledged to a clearing firm on terms that permit it to sell or re-pledge the securities to others, subject to certain limitations. Other investments in equity securities Investments in equity securities non-current in the amount of $6,768 (2023 - $7,335) are recorded at fair value following the net asset value practical expedient or recorded at cost less impairment adjusted for observable prices. During the year ended December 31, 2024, the Company recognized a net gain of $540 (2023 – $101 net gain) related to these investments which was included in Other income in the Company’s consolidated statements of earnings.

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