XML 70 R31.htm IDEA: XBRL DOCUMENT
v3.8.0.1

INVESTMENTS (Table) | 12 Months Ended
--- | ---
Dec. 31, 2017
INVESTMENTS[Abstract] |
Disclosure of Detailed Information about Financial Instruments | As of and for the year ended December 31, 2017: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Fair Value |  | Net Additions |  |  |  | Fair Value |  | Fair Value
﻿In $000s |  | Jan. 1, 2017 |  | (Disposals) |  | Transfers |  | Adjustment |  | Dec. 31, 2017
﻿Short-term investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Common shares 1 |  | $ | - |  | $ | - |  | $ | 3,252 |  | $ | - |  | $ | 3,252
﻿Convertible debt instruments 2 |  |  | - |  |  | - |  |  | 15,000 |  |  | - |  |  | 15,000
﻿Total short-term investments |  | $ | - |  | $ | - |  | $ | 18,252 |  | $ | - |  | $ | 18,252
﻿Non-current investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Common shares 1 |  | $ | 28,850 |  | $ | 6,965 |  | $ | (3,252) |  | $ | 8,159 |  | $ | 40,722
﻿Warrants 2 |  |  | 3,404 |  |  | (1,979) |  |  | - |  |  | 1,888 |  |  | 3,313
﻿Convertible debt instruments 2 |  |  | 29,039 |  |  | (1,383) |  |  | (15,000) |  |  | 3,939 |  |  | 16,595
﻿Total non-current investments |  | $ | 61,293 |  | $ | 3,603 |  | $ | (18,252) |  | $ | 13,986 |  | $ | 60,630
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Total Investments |  | $ | 61,293 |  | $ | 3,603 |  | $ | - |  | $ | 13,986 |  | $ | 78,882
﻿
﻿ |  |
﻿ | 1) | Fair value adjustment recorded within Other Comprehensive Income (loss) for the year.
﻿ | 2) | Fair value adjustment recorded within Net Income (loss) for the year.
﻿ In connection with a series of business transactions resulting in Equinox Gold Corp. (“Equinox”), Sandstorm was able to monetize a number of its historical debt and equity investments held in Equinox’s predecessor companies. On March 31, 2017, the term debt facility that was owed to Sandstorm, in the amount of $20 million plus accrued interest, was settled in the form of equity of Equinox. The Company recognized a gain of $1.8 million on the settlement of that debt. In addition, on January 3, 2018, the Company closed its previously announced agreement to sell $18.3 million in debt and equity securities of Equinox to Mr. Ross Beaty, the new chairman of Equinox. The value of these debt and equity securities have been classified as short-term investments on the Company’s Consolidated Statement of Financial Position. As of and for the year ended December 31, 2016: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Fair Value |  | Net Additions |  |  |  | Fair Value |  | Fair Value
﻿In $000s |  | Jan. 1, 2016 |  | (Disposals) |  | Transfers |  | Adjustment |  | Dec. 31, 2016
﻿Common shares 1 |  | $ | 14,990 |  | $ | (3,042) |  | $ | - |  | $ | 16,902 |  | $ | 28,850
﻿Warrants 2 |  |  | 35 |  |  | (1,240) |  |  | - |  |  | 4,609 |  |  | 3,404
﻿Convertible debt instruments 2 |  |  | 11,555 |  |  | - |  |  | - |  |  | 17,484 |  |  | 29,039
﻿Total Investments |  | $ | 26,580 |  | $ | (4,282) |  | $ | - |  | $ | 38,995 |  | $ | 61,293
﻿
﻿ |  |
﻿ | 1) | Fair value adjustment recorded within Other Comprehensive Income (loss) for the year.
﻿ | 2) | Fair value adjustment recorded within Net Income (l oss) for the year.
﻿

X
- Definition The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_31&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_7&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 35K -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_35K&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InvestmentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration