XML 56 R44.htm IDEA: XBRL DOCUMENT v3.22.4
Other Financial Assets (Tables)
 9 Months Ended
Dec. 31, 2022
Schedule Of Investments [Abstract]  
Summary of Changes in Other Financial Assets

The following table outlines changes in other financial assets. Additional details on how the fair value of significant investments is calculated are included in Note 22.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign

 

 

 

 

 

 

 

 

 

 

 

Balance at

 

 

 

 

 

 

 

 

currency

 

 

 

 

 

Balance at

 

 

 

 

 

March 31,

 

 

 

 

 

Fair value

 

 

translation

 

 

 

 

 

December 31,

 

Entity

 

Instrument

 

2022

 

 

Additions

 

 

changes

 

 

adjustments

 

 

Other

 

 

2022

 

Acreage1

 

Option

 

$

-

 

 

$

-

 

 

$

37,000

 

 

$

-

 

 

$

-

 

 

$

37,000

 

TerrAscend Exchangeable Shares

 

Exchangeable shares

 

 

229,000

 

 

 

51,000

 

 

 

(207,000

)

 

 

-

 

 

 

-

 

 

 

73,000

 

TerrAscend Canada - October 2019

 

Term loan / debenture

 

 

10,280

 

 

 

-

 

 

 

(146

)

 

 

-

 

 

 

(10,134

)

 

 

-

 

TerrAscend Canada - March 2020

 

Term loan / debenture

 

 

49,890

 

 

 

-

 

 

 

(4,804

)

 

 

-

 

 

 

(45,086

)

 

 

-

 

Arise Bioscience

 

Term loan / debenture

 

 

13,343

 

 

 

-

 

 

 

(1,767

)

 

 

1,268

 

 

 

(12,844

)

 

 

-

 

TerrAscend - October 2019

 

Warrants

 

 

3,730

 

 

 

-

 

 

 

(3,372

)

 

 

-

 

 

 

(358

)

 

 

-

 

TerrAscend - March 2020

 

Warrants

 

 

60,740

 

 

 

-

 

 

 

(46,376

)

 

 

-

 

 

 

(14,364

)

 

 

-

 

TerrAscend - December 2020

 

Warrants

 

 

3,460

 

 

 

-

 

 

 

(2,246

)

 

 

-

 

 

 

(1,214

)

 

 

-

 

TerrAscend - December 2022

 

Warrants

 

 

-

 

 

 

33,000

 

 

 

(17,500

)

 

 

-

 

 

 

-

 

 

 

15,500

 

TerrAscend

 

Option

 

 

6,300

 

 

 

-

 

 

 

(5,050

)

 

 

-

 

 

 

-

 

 

 

1,250

 

Wana

 

Option

 

 

372,343

 

 

 

-

 

 

 

(135,405

)

 

 

22,398

 

 

 

-

 

 

 

259,336

 

Jetty

 

Options

 

 

-

 

 

 

90,120

 

 

 

(9,778

)

 

 

5,048

 

 

 

-

 

 

 

85,390

 

Acreage Hempco1

 

Debenture

 

 

28,824

 

 

 

-

 

 

 

874

 

 

 

2,373

 

 

 

(4,218

)

 

 

27,853

 

Acreage Debt Option Premium

 

Option

 

 

-

 

 

 

38,048

 

 

 

-

 

 

 

581

 

 

 

-

 

 

 

38,629

 

Acreage Tax Receivable Agreement

 

Other

 

 

-

 

 

 

41,491

 

 

 

-

 

 

 

(231

)

 

 

-

 

 

 

41,260

 

Other - at fair value through net income (loss)

 

Various

 

 

10,396

 

 

 

-

 

 

 

(1,185

)

 

 

524

 

 

 

-

 

 

 

9,735

 

Other - classified as held for investment

 

Loan receivable

 

 

12,022

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(2,588

)

 

 

9,434

 

 

 

 

 

$

800,328

 

 

$

253,659

 

 

$

(396,755

)

 

$

31,961

 

 

$

(90,806

)

 

$

598,387

 

1 See Note 29 for information regarding the Acreage Arrangement and Acreage Hempco.