XML 81 R66.htm IDEA: XBRL DOCUMENT

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2020

Disclosure Of Financial Instruments [Abstract]

Summary of Fair Value Measurements of Long-term Debt, Convertible Notes and Contingent Consideration

Fair value measurements of long-term debt, derivative warrant liabilities and contingent consideration are as follows:

Fair value measurements using

December 31, 2020

Carrying

amount

Level 1

Level 2

Level 3

Recurring measurements:

Financial liabilities

Derivative warrant liabilities

428

—

428

Fair value measurements using

December 31, 2019

Carrying

amount

Level 1

Level 2

Level 3

Recurring measurements:

Financial liabilities

Contingent consideration

32,501

—

32,501

Summary of Impairment Losses on Accounts Receivable Recognized in Profit or Loss

Impairment losses on accounts receivable recognized in profit or loss were as follows:

As at	December 31, 2020			December 31, 2019
Impairment loss (reversal) on trade receivables		(506	)		582
Impairment loss (reversal) on other receivables		(126	)		170
		(632	)		752

Summary of Movement in Allowance for Impairment in Respect of Accounts Receivable

The movement in the allowance for impairment in respect of accounts receivable during the year was as follows:

	December 31, 2020			December 31, 2019
Balance, beginning of year		752			—
Net remeasurement of impairment loss allowance		(632	)		752
Balance, end of year		120			752

Summary of Company's Foreign Currency Balances Subject to Exchange Risk

The following table summarizes the Company’s foreign currency balances subject to exchange risk for the currencies indicated:

As at December 31, 2020	USD
Cash and cash equivalents		1
Accounts payable and accrued liabilities		(206	)
Net foreign exchange exposure		(205	)
Translation to CAD		1.2732
CAD equivalent at period end exchange rate		(261	)

As at December 31, 2019	USD
Cash and cash equivalents		22,088
Accounts payable and accrued liabilities		(2,150	)
Net foreign exchange exposure		19,938
Translation to CAD		1.2988
CAD equivalent at period end exchange rate		25,895

Schedule of Net Foreign Exchange Exposure at End of Year After-tax Earnings Decreased or Increased by Approximately the Following Amounts

Based on the net foreign exchange exposure at the end of the year, if these currencies had strengthened or weakened by 10% compared to the Canadian dollar and all other variables were held constant, the after-tax earnings would have decreased or increased by approximately the following amounts:

Year ended

December 31

Year ended

December 31

2020

2019

Impact on profit (loss)

(26

)

2,590

Timing of Expected Cash Outflows Relating to Financial Liabilities

The timing of expected cash outflows relating to financial liabilities at December 31, 2020 is as follows:

	Less than one year		One to three years		Three to five years		Thereafter		Total
Accounts payable and accrued liabilities		23,308		—		—		—		23,308
Lease obligations		409		818		213		—		1,440
Balance, end of period		23,717		818		213		—		24,748