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OTHER RESERVES AND NON-CONTROLLING INTEREST | 12 Months Ended
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Dec. 31, 2018
Disclosure of share capital, reserves and other equity interest [Abstract] |
OTHER RESERVES AND NON-CONTROLLING INTEREST | OTHER RESERVES AND NON-CONTROLLING INTEREST
a) | Reserves
| 2018 |  | 2017 |
| $ |  | $ |
Foreign currency translation reserve |  |
At beginning of year | 781 |  | 781 |
At end of year | 781 |  | 781 |
Revaluation reserves |  |
At beginning of year | 3,353 |  | (23,121 | )
Gain on marketable securities at FVTOCI, net of tax | (37,686 | ) | 25,948 |
Unrealized gain on effective portion of derivative, net of tax | (2,907 | ) | 526 |
At end of year | (37,240 | ) | 3,353 |
Share-based compensation reserve |  |
At beginning of year | 50,404 |  | 49,524 |
Stock options exercised | (2,864 | ) | (1,339 | )
Share-based compensation | 2,156 |  | 2,219 |
At end of year | 49,696 |  | 50,404 |
Other |  |
At beginning of year | (29,540 | ) | (28,198 | )
Recognition of joint venture | — |  | (1,342 | )
At end of year | (29,540 | ) | (29,540 | )
Total other reserves at December 31 | (16,303 | ) | 24,998 |
16. | OTHER RESERVES AND NON-CONTROLLING INTEREST (Continued)
b) | Non-controlling Interest
| 2018 |  | 2017 |
| $ |  | $ |
At beginning of year | 23,043 |  | — |
Recognition of non-controlling interest | — |  | 18,573 |
Funding from non-controlling interest | 15,196 |  | 2,320 |
Total comprehensive (loss) income for the year attributable to non-controlling interest | (6,410 | ) | 2,150 |
Total non-controlling interest at December 31 | 31,829 |  | 23,043 |

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- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_79_b&doctype=Standard -URIDate 2018-03-16 + Details
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