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Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Condensed Statement of Income Captions [Line Items] |  |  |
Net income |  | $ 23,291 | $ 11,419
Items that will not be reclassified to profit in subsequent periods: |  |  |
Actuarial gain (loss) on health plan obligation ($nil tax effect) |  | (204) | (215)
Items that may be reclassified to profit in subsequent periods: |  |  |
Equity accounted investees – share of other comprehensive income (loss) ($nil tax effect) |  | 0 | 600
Foreign currency translation adjustment (net of tax effect) |  | (90,526) | 104,871
Other comprehensive income (loss) |  | (89,271) | 111,961
Comprehensive income (loss) |  | (65,980) | 123,380
Comprehensive income (loss) attributable to: |  |  |
Owners of the Company |  | (64,689) | 123,380
Non-controlling interest |  | (1,291) | 0
Denarius |  |  |
Items that may be reclassified to profit in subsequent periods: |  |  |
Reclassification of OCI to net earnings due to Denarius dilution and derecognition ($nil tax effect) |  | 0 | 2,417
Convertible Debenture |  |  |
Items that will not be reclassified to profit in subsequent periods: |  |  |
Unrealized gain due to change in credit risk |  | 103 | 301
Gold Notes |  |  |
Items that will not be reclassified to profit in subsequent periods: |  |  |
Unrealized gain due to change in credit risk | [1] | $ 1,356 | $ 3,987
[1] | The tax effect of the unrealized gain on Gold Notes due to changes in credit risk for the year-ended December 31, 2024, was an expense of $506 (2023 - expense of $1,410) (Note 15).

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