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RELATED PARTY TRANSACTIONS AND BALANCES | 12 Months Ended
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Dec. 31, 2020
Note 12 - RELATED PARTY TRANSACTIONS AND BALANCES | All related party transactions are recorded at the exchange amount which is the amount agreed to by the Company and the related party.
| (a) | Key management personnel
The Company has identified its directors and certain senior officers as its key management personnel. The compensation costs for key management personnel for the year ended December 31, 2020, 2019 and 2018, were as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Salaries, benefits, and consulting fees |  | $ | 757 |  |  | $ | 723 |  |  | $ | 956 |
Share-based payments |  |  | 1,468 |  |  |  | 659 |  |  |  | 531 |
|  | $ | 2,225 |  |  | $ | 1,382 |  |  | $ | 1,487 |
| (b) | Amounts due to/from related parties
In the normal course of operations the Company transacts with companies related to Avino’s directors or officers. All amounts payable and receivable are non-interest bearing, unsecured and due on demand. Advances to Oniva International Services Corp. (“Oniva”) of $Nil (December 31, 2019 - $Nil) for expenditures to be incurred on behalf of the Company are included in prepaid expenses and other assets on the consolidated statements of financial position as at December 31, 2020. The following table summarizes the amounts due to related parties:
|  | December 31, 2020 |  |  | December 31, 2019 |
Oniva International Services Corp. |  | $ | 106 |  |  | $ | 105 |
Directors |  |  | 48 |  |  |  | 51 |
Jasman Yee & Associates, Inc. |  |  | - |  |  |  | - |
|  | $ | 154 |  |  | $ | 156 |
| (c) | Other related party transactions
The Company has a cost sharing agreement with Oniva for office and administration services. Pursuant to the cost sharing agreement, the Company will reimburse Oniva for the Company’s percentage of overhead and corporate expenses and for out-of-pocket expenses incurred on behalf of the Company. David Wolfin, President & CEO, and a director of the Company, is the sole owner of Oniva. The cost sharing agreement may be terminated with one-month notice by either party without penalty. The transactions with Oniva during the years ended December 31, 2020, 2019 and 2018, are summarized below:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Salaries and benefits |  | $ | 636 |  |  | $ | 665 |  |  | $ | 594 |
Office and miscellaneous |  |  | 290 |  |  |  | 322 |  |  |  | 560 |
Exploration and evaluation assets |  |  | - |  |  |  | 206 |  |  |  | 353 |
|  | $ | 926 |  |  | $ | 1,193 |  |  | $ | 1,507 |
For services provided to the Company as President and Chief Executive Officer, the Company pays Intermark Capital Corporation (“ICC”), a company controlled by David Wolfin, the Company’s president and CEO and also a director, for consulting services. For the years ended December 31, 2020, 2019 and 2018, the Company paid $224, $226 and $232, respectively, to ICC. The Company pays Jasman Yee & Associates, Inc. (“JYAI”) for operational, managerial, metallurgical, engineering and consulting services related to the Company’s activities. JYAI’s managing director is a director of the Company. For the years ended December 31, 2020, 2019 and 2018, the Company paid $31, $33 and $66, respectively, to JYAI. The Company pays Wear Wolfin Designs Ltd. (“WWD”), a company whose director is the brother-in-law of David Wolfin, for financial consulting services related to ongoing consultation with stakeholders and license holders. For the years ended December 31, 2020, 2019 and 2018, the Company paid $Nil, $Nil and $12, respectively, to WWD.

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- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2019-01-01 -Paragraph 18 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&anchor=para_18&doctype=Standard -URIDate 2019-03-27 + Details
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