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OTHER RESERVES | 12 Months Ended
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Dec. 31, 2020
Disclosure of share capital, reserves and other equity interest [Abstract] |
OTHER RESERVES | OTHER RESERVES Total other reserves for the years ended December 31, 2020 and 2019 have been recognized in the consolidated financial statements as follows:
Years ended December 31 | 2020 | 2019
Foreign currency translation reserve |  |
Balance, beginning and end of year | $ | 781 |  | $ | 781 |
Fair value reserve |  |
Balance, beginning of year | (5,195) |  | (37,240) |
Gain on marketable securities at FVTOCI, net of tax | 19,297 |  | 29,819 |
Unrealized (loss) gain on effective portion of derivative, net of tax | (5,215) |  | 2,226 |
Realized loss reclassified to net income | 4,513 |  | — |
Balance, end of year | 13,400 |  | (5,195) |
Share-based compensation reserve |  |
Balance, beginning of year | 52,253 |  | 49,696 |
Acquisition of Alacer (notes 1(a) and 4(a)) | 15,419 |  | — |
Exercise of stock options | (2,976) |  | (2,804) |
Settlement of RSUs and PSUs | (15,632) |  | — |
Transfer of cash-settled RSUs and PSUs | (4,138) |  | — |
Transfer of equity-settled PSUs | — |  | 1,356 |
Share-based compensation | 8,494 |  | 4,005 |
Balance, end of year | 53,420 |  | 52,253 |
Other |  |
Balance, beginning of year | (28,077) |  | (29,540) |
Acquisition of non-controlling interest (note 4(b)) | — |  | 1,463 |
Other | 1,046 |  | — |
Balance, end of year | (27,031) |  | (28,077) |
Total balance, end of year | $ | 40,570 |  | $ | 19,762 |

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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 2020-01-01 -Paragraph 79 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_b&doctype=Standard -URIDate 2020-01-01 + Details
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