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SUPPLEMENTAL FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2019

The components of operating expenses are as follows:

(in thousands)		2019		2018

Cost of goods and services sold:
Operating Overheads:
Mining, other development expense	$	(2,709)	$	(3,695)
Milling, conversion expense		(3,230)		(3,268)
Less absorption:
- Mineral properties		61		50
Cost of services		(8,346)		(8,420)
Inventory-non cash adjustments		-		(57)
Cost of goods and services sold		(14,224)		(15,390)
Reclamation asset amortization		(212)		(189)
Operating expenses	$	(14,436)	$	(15,579)

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

(in thousands)		2019		2018

Gains (losses) on:
Foreign exchange	$	2	$	(1)
Disposal of property, plant and equipment		(37)		(135)
Investment fair value through profit (loss) (note 9)		(1,085)		(5,411)
Deconsolidation of investment in associate (note 10)		5,267		-
Reclamation obligation adjustments (note 15)		(845)		(369)
Debt obligation adjustments (note 16)		26		-
Other		(358)		(318)
Other income (expense)	$	2,970	$	(6,234)

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

(in thousands)		2019		2018

Interest income	$	594	$	1,049
Interest expense		(9)		-
Accretion expense:
Deferred revenue (note 13)		(3,203)		(3,314)
Post-employment benefits (note 14)		(70)		(72)
Reclamation obligations (note 15)		(1,361)		(1,316)
Debt obligations (note 16)		(76)		-
Finance expense, net	$	(4,125)	$	(3,653)

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

(in thousands)		2019		2018

Operating expenses:
Mining, other development expense	$	(3)	$	(3)
Milling, conversion expense		(3,165)		(3,264)
Cost of services		(248)		(233)
Exploration and evaluation		(221)		(124)
General and administrative		(127)		(37)
Depreciation expense-gross (note 12)	$	(3,764)	$	(3,661)

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

(in thousands)		2019		2018

Salaries and short-term employee benefits	$	(8,407)	$	(8,236)
Share-based compensation (note 20)		(2,222)		(1,835)
Termination benefits		(633)		(20)
Employee benefits expense-gross	$	(11,262)	$	(10,091)

A summary of lease related amounts recognized in the statement of income (loss) is as follows:

(in thousands)		2019

Accretion expense on lease liabilities	$	(76)
Expenses relating to short-term leases		(5,146)
Expenses relating to non-short term low-value leases		(19)
Lease related expense-gross	$	(5,241)

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

(in thousands)		2019		2018

Change in non-cash working capital items:
Trade and other receivables	$	(201)	$	968
Inventories		232		(186)
Prepaid expenses and other assets		(160)		(213)
Accounts payable and accrued liabilities		2,385		(214)
Change in non-cash working capital items	$	2,256	$	355

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

(in thousands)		2019		2018

Supplemental cash flow disclosure:
Interest paid	$	(9)	$	-
Income taxes paid		-		-