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CHANGE IN PRESENTATION CURRENCY AND ADOPTION OF NEW STANDARDS | 12 Months Ended
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Dec. 31, 2018
Change In Presentation Currency And Adoption Of New Standards |
CHANGE IN PRESENTATION CURRENCY AND ADOPTION OF NEW STANDARDS | The impact of the changes in presentation currency and the adoption of new accounting pronouncements (see note 3) on the consolidated financial statements is as follows: Consolidated Statement of Financial Position – As at January 1, 2017
|  | Previously |  |  |  |  |  |
|  | Reported |  | Reported |  | IFRS |  | Restated
(in thousands) |  | in USD |  | in CAD |  | Adoption |  | CAD
Assets |  |  |  |  |  |  |  |
Current | $ | 17,113 | $ | 22,976 | $ | - | $ | 22,976
Non-Current |  | 200,310 |  | 268,657 |  | - |  | 268,657
Total assets |  | 217,423 |  | 291,633 |  | - |  | 291,633
Liabilities |  |  |  |  |  |  |  |
Current | $ | 7,260 | $ | 9,749 | $ | - | $ | 9,749
Non-Current |  | 37,452 |  | 50,282 |  | - |  | 50,282
Total liabilities |  | 44,712 |  | 60,031 |  | - |  | 60,031
Equity |  |  |  |  |  |  |  |
Share capital | $ | 1,140,631 | $ | 1,295,235 | $ | - | $ | 1,295,235
Share purchase warrants |  | - |  | - |  | - |  | -
Contributed surplus |  | 54,306 |  | 60,612 |  | - |  | 60,612
Deficit |  |  |  |  |  |  |  |
Opening |  | (961,440) |  | (1,124,532) |  | 9 (1) |  | (1,124,523)
Accumulated other comprehensive income (loss) |  |  |  |  |  |  |  |
Cumulative foreign currency translation |  | (61,371) |  | (446) |  | - |  | (446)
Unamortized experience gain |  | 578 |  | 724 |  | - |  | 724
Unrealized gain on investments |  | 7 |  | 9 |  | (9) (1) |  | -
Total equity |  | 172,711 |  | 231,602 |  | - |  | 231,602
Total liabilities and equity | $ | 217,423 | $ | 291,633 | $ | - | $ | 291,633
| (1) | Represents adjustments related to the adoption of IFRS 9 (see note 3).
Consolidated Statement of Financial Position – As at December 31, 2017
|  | Previously |  |  |  |  |  |
|  | Reported |  | Reported |  | IFRS |  | Restated
(in thousands) |  | in USD |  | in CAD |  | Adoption |  | CAD
Assets |  |  |  |  |  |  |  |
Current | $ | 40,135 | $ | 50,352 | $ | - | $ | 50,352
Non-Current |  | 219,933 |  | 275,948 |  | - |  | 275,948
Total assets |  | 260,068 |  | 326,300 |  | - |  | 326,300
Liabilities |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
Deferred revenue | $ | 2,498 | $ | 3,134 | $ | 1,802 (2) | $ | 4,936
All other current liabilities |  | 8,497 |  | 10,660 |  | - |  | 10,660
|  | 10,995 |  | 13,794 |  | 1,802 |  | 15,596
Non-Current |  |  |  |  |  |  |  |
Deferred revenue |  | 27,181 |  | 34,100 |  | (384) (2) |  | 33,716
Deferred income tax liability |  | 14,182 |  | 17,792 |  | (370) (3) |  | 17,422
All other non-current liabilities |  | 23,758 |  | 29,805 |  | - |  | 29,805
|  | 65,121 |  | 81,697 |  | (754) |  | 80,943
Total liabilities |  | 76,116 |  | 95,491 |  | 1,048 |  | 96,539
Equity |  |  |  |  |  |  |  |
Share capital | $ | 1,151,927 | $ | 1,310,473 | $ | - | $ | 1,310,473
Share purchase warrants |  | 333 |  | 435 |  | - |  | 435
Contributed surplus |  | 55,165 |  | 61,799 |  | - |  | 61,799
Deficit |  |  |  |  |  |  |  |
Opening |  | (961,440) |  | (1,124,532) |  | 9 (1) |  | (1,124,523)
Net income (loss) |  | (14,168) |  | (18,520) |  | 5 (1) |  |
|  |  |  |  |  | (1,418) (2) |  |
|  |  |  |  |  | 370 (3) |  | (19,563)
Accumulated other comprehensive income (loss) |  |  |  |  |  |  |  |
Cumulative foreign currency translation |  | (48,454) |  | 416 |  | - |  | 416
Unamortized experience gain |  | 578 |  | 724 |  | - |  | 724
Unrealized gain on investments |  | 11 |  | 14 |  | (14) (1) |  | -
Total equity |  | 183,952 |  | 230,809 |  | (1,048) |  | 229,761
Total liabilities and equity | $ | 260,068 | $ | 326,300 | $ | - | $ | 326,300
| (1) | Represents adjustments related to the adoption of IFRS 9 (see note 3);
| (2) | Represents adjustments related to the adoption of IFRS 15 (see note 3); and
| (3) | Represents adjustments related to the tax impact of the adoption of IFRS 15 (see note 3).
Consolidated Statement of Income (Loss) and Comprehensive Income (Loss) – year ended December 31, 2017
|  | Previously |  |  |  |  |  |
|  | Reported |  | Reported |  | IFRS |  | Restated
(in thousands) |  | in USD |  | in CAD |  | Adoption |  | CAD
Revenues | $ | 11,085 | $ | 14,370 | $ | 1,697 (2) | $ | 16,067
Other income (expense) (3) |  | 1,599 |  | 1,990 |  | 5 (1) |  | 1,995
Finance income (expense) |  | (858) |  | (1,111) |  | (3,115) (2) |  | (4,226)
Deferred income tax recovery (expense) |  | 3,638 |  | 4,796 |  | 370 (2) |  | 5,166
Net loss for the period | $ | (14,168) | $ | (18,520) | $ | (1,043) | $ | (19,563)
Other comprehensive income (loss) |  |  |  |  |  |  |  |
Unrealized gain (loss) on investments |  | 4 |  | 5 |  | (5) (1) |  | -
Foreign currency translation change |  | 12,917 |  | 862 |  | - |  | 862
Comprehensive income (loss) for the period | $ | (1,247) | $ | (17,653) | $ | (1,048) | $ | (18,701)
| (1) | Represents adjustments related to the adoption of IFRS 9;
| (2) | Represents before tax and tax adjustments related to the adoption of IFRS 15; and
| (3) | The amount reported separately as “Foreign exchange” has been grouped into “Other income (expense)” to be consistent with the presentation for fiscal 2018.
Consolidated Statement of Cash Flow – year ended December 31, 2017
|  | Previously |  |  |  |  |  |
|  | Reported |  | Reported |  | IFRS |  | Restated
(in thousands) |  | in USD |  | in CAD |  | Adoption |  | CAD
Net cash provided by operating activities | $ | 12,380 |  | 16,875 |  | - |  | 16,875
Net cash used in investing activities |  | (35,502) |  | (47,724) |  | - |  | (47,724)
Net cash provided by financing activities |  | 13,743 |  | 18,591 |  | - |  | 18,591
Increase (decrease) in cash and equivalents |  | (9,379) |  | (12,258) |  | - |  | (12,258)
Foreign exchange effect on cash and equivalents |  | 439 |  | - |  | - |  | -
Cash and equivalents, beginning of period |  | 11,838 |  | 15,894 |  | - |  | 15,894
Cash and equivalents, end of period | $ | 2,898 | $ | 3,636 | $ | - | $ | 3,636

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2018-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2018-03-01&anchor=para_30_b&doctype=Standard -URIDate 2018-03-16 + Details
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