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Investments in Associates (Tables)
 12 Months Ended
Mar. 31, 2018
Disclosure Of Significant Investments In Associates [Abstract]  
Summary of Changes in Investments in Associates Accounted for Using Equity Method

The following table outlines changes in the investments in associates that are accounted for using the equity method. In accordance with IAS 28 Investments in Associates and Joint Ventures in cases where the Company does not have the same reporting date as its associates the Company will account for its investment one quarter in arrears. Accordingly the figures in the following tables are based on values at December 31, 2017 with adjustments for any significant transactions.

 

 

 

 

 

 

 

Participating

 

 

Balance at

 

 

 

 

 

 

Share of net

 

 

 

 

 

 

Balance at

 

 

 

 

 

 

 

share

 

 

March 31,

 

 

 

 

 

 

(loss)/

 

 

Interest

 

 

March 31,

 

Entity

 

Instrument

 

Note

 

 

 

 

 

2017

 

 

Additions

 

 

income

 

 

income

 

 

2018

 

Agripharm

 

shares

 

10(c)

 

 

40.0

%

 

$

-

 

 

$

38,711

 

 

$

(232

)

 

$

-

 

 

$

38,479

 

TerrAscend

 

shares

 

15(i)

 

 

24.0

%

 

 

-

 

 

 

16,978

 

 

 

(66

)

 

 

-

 

 

 

16,912

 

Radicle

 

convertible debenture

 

15(ii)

 

 

23.8

%

 

 

-

 

 

 

5,000

 

 

 

(136

)

 

 

(110

)

 

 

4,754

 

CHI

 

shares

 

15(iii)

 

 

43.0

%

 

 

-

 

 

 

4,000

 

 

 

(1,039

)

 

 

-

 

 

 

2,961

 

Bedrocan Brasil

 

shares

 

15(iv)

 

 

39.8

%

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Entourage

 

shares

 

15(iv)

 

 

40.0

%

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

$

-

 

 

$

64,689

 

 

$

(1,473

)

 

$

(110

)

 

$

63,106

 

 
Summary of Investments in Associates

The following table presents current and non-current assets, current and non-current liabilities as well as revenues and profit or loss of the Company’s investments in associates:

 

 

 

Current

 

 

Non-current

 

 

Current

 

 

Non-current

 

 

 

 

 

 

 

 

 

Entity

 

assets

 

 

assets

 

 

liabilities

 

 

liabilities

 

 

Revenue

 

 

Loss 1

 

Agripharm

 

$

4,671

 

 

$

90,716

 

 

$

1,391

 

 

$

10,896

 

 

$

-

 

 

$

(557

)

TerrAscend

 

 

53,693

 

 

 

15,369

 

 

 

1,692

 

 

 

-

 

 

 

-

 

 

 

(6,805

)

Radicle

 

 

2,576

 

 

 

4,382

 

 

 

94

 

 

 

7,174

 

 

 

-

 

 

 

(506

)

CHI

 

 

12,160

 

 

 

123

 

 

 

364

 

 

 

-

 

 

 

-

 

 

 

(3,949

)

Bedrocan Brasil

 

 

659

 

 

 

-

 

 

 

34

 

 

 

-

 

 

 

-

 

 

 

(162

)

Entourage

 

 

1,749

 

 

 

224

 

 

 

2,056

 

 

 

-

 

 

 

-

 

 

 

(2,061

)

 

 

$

75,508

 

 

$

110,814

 

 

$

5,631

 

 

$

18,070

 

 

$

-

 

 

$

(14,040

)

1 For the year ended December 31 except for Agripharm which is from the period of December 1, 2017 to December 31, 2017 as this represents the period post derecognition