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22. SUPPLEMENTAL FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2017

The components of operating expenses for continuing operations are as follows:

(in thousands)		2017		2016

Cost of goods and services sold:
Operating Overheads:
Mining, other development expense	$	(813)	$	(689)
Milling, conversion expense		(2,993)		(2,414)
Less absorption:
-Mineral properties		39		39
Cost of services		(6,528)		(6,957)
Inventory-non cash adjustments		(119)		-
Cost of goods and services sold		(10,414)		(10,021)
Reclamation asset amortization		(146)		(140)
Reclamation liability adjustments (note 15)		(56)		(461)
Operating expenses	$	(10,616)	$	(10,622)

The components of other income (expense) for continuing operations are as follows:

(in thousands)		2017		2016

Gains (losses) on:
Disposal of property, plant and equipment	$	21	$	(162)
Investment fair value through profit (loss)		1,891		1,473
Extinguishment of toll milling contract liability (note 16)		679		-
Other		(381)		(405)
Other income (expense)	$	2,210	$	906

The components of finance income (expense) for continuing operations are as follows:

(in thousands)		2017		2016

Interest income	$	203	$	177
Interest expense		(5)		(3)
Accretion expense-reclamation obligations		(999)		(903)
Accretion expense-post-employment benefits		(57)		(82)
Finance expense	$	(858)	$	(811)

A summary of depreciation expense recognized in the statement of income (loss) is as follows:

(in thousands)		2017		2016

Continuing operations:
Operating expenses:
Mining, other development expense	$	(5)	$	(13)
Milling, conversion expense		(2,989)		(2,411)
Cost of services		(234)		(268)
Exploration and evaluation		(95)		(60)
General and administrative		(34)		(34)
Discontinued operations		-		(26)
Depreciation expense-gross	$	(3,357)	$	(2,812)

A summary of employee benefits expense recognized in the statement of income (loss) is as follows:

(in thousands)		2017		2016

Continuing operations:
Salaries and short-term employee benefits	$	(6,229)	$	(6,200)
Share-based compensation		(969)		(341)
Termination benefits		(20)		(46)
Discontinued operations		-		(269)
Employee benefits expense-gross	$	(7,218)	$	(6,856)

The change in non-cash working capital items in the consolidated statements of cash flows is as follows:

(in thousands)		2017		2016

Change in non-cash working capital items:
Trade and other receivables	$	(1,251)	$	2,519
Inventories		(312)		(67)
Prepaid expenses and other assets		(82)		13
Accounts payable and accrued liabilities		495		(724)
Change in non-cash working capital items	$	(1,150)	$	1,741

The supplemental cash flow disclosure required for the consolidated statements of cash flows is as follows:

(in thousands)		2017		2016

Supplemental cash flow disclosure:
Interest paid	$	(5)	$	(3)
Income taxes paid		-		-