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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Financial Instruments

Schedule of carrying amounts that approximate their fair values due to their short-term nature

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at December 31:

​

2022

​

2021

​

​

Carrying

​

Fair

​

Carrying

​

Fair

​

Amount

Value

Amount

Value

Financial Assets:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Equity securities

​

$

4,033

​

$

4,033

​

$

8,564

​

$

8,564

Debt securities

​

​

774

​

​

774

​

​

770

​

​

770

Investment funds

​

​

1,675

​

​

1,675

​

​

2,761

​

​

2,761

Long-term loan receivable

​

​

1,146

​

​

1,146

​

​

—

​

​

—

FVTOCI:

​

​

​

​

​

​

​

​

​

​

​

​

Debt securities

​

​

26,246

​

​

26,246

​

​

10,786

​

​

10,786

Amortized cost:

​

​

​

​

​

​

​

​

​

​

​

​

Long-term loan receivable

​

​

7,168

​

​

7,168

​

​

—

​

​

—

Financial Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

Financial liabilities measured at amortized cost:

​

​

​

​

​

​

​

​

​

​

​

​

Bonds payable

​

$

35,538

​

$

35,422

​

$

35,227

​

$

36,693

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Loan payable

​

​

7,424

​

​

7,424

​

​

6,817

​

​

6,817

​

Schedule of statements of financial position classified by level of the fair value hierarchy

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at December 31, 2022

Level 1

Level 2

Level 3

Total

Financial Assets:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Equity securities

​

$

1,598

​

$

2,435

​

$

—

​

$

4,033

Debt securities

​

​

—

​

​

—

​

​

774

​

​

774

Investment funds

​

​

—

​

​

—

​

​

1,675

​

​

1,675

Long-term loan receivable

​

​

—

​

​

—

​

​

1,146

​

​

1,146

FVTOCI:

​

​

​

​

​

​

​

​

​

​

​

​

Debt securities

​

​

26,246

​

​

—

​

​

—

​

​

26,246

Total

​

$

27,844

​

$

2,435

​

$

3,595

​

$

33,874

​

​

​

​

​

​

​

​

​

​

​

​

​

Financial Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Loan payable

​

$

—

​

$

—

​

$

7,424

​

$

7,424

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at December 31, 2021

Level 1

Level 2

Level 3

Total

Financial Assets:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Equity securities

​

$

4,939

​

$

3,625

​

$

—

​

$

8,564

Debt securities

​

​

—

​

​

—

​

​

770

​

​

770

Investment funds

​

​

—

​

​

—

​

​

2,761

​

​

2,761

FVTOCI:

​

​

​

​

​

​

​

​

​

​

​

​

Debt securities

​

​

10,786

​

​

—

​

​

—

​

​

10,786

Total

​

$

15,725

​

$

3,625

​

$

3,531

​

$

22,881

​

​

​

​

​

​

​

​

​

​

​

​

​

Financial Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Loan payable

​

$

—

​

$

—

​

$

6,817

​

$

6,817

​

Schedule of nature of the risks of financial instruments

The nature of the risks that the Group’s financial instruments are subject to as at December 31, 2022 is set out in the following table:

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Risks
​	​	​	​	​	​	Market risks
Financial instrument		Credit		Liquidity		Currency		Interest rate		Other price
Cash and restricted cash	​	X	​	​	​	X	​	X	​	​
Equity securities	​	​	​	​	​	X	​	​	​	X
Debt securities	​	X	​	​	​	​	​	X	​	X
Investment funds	​	​	​	​	​	​	​	​	​	​
Derivative securities and financial liabilities	​	X	​	X	​	X	​	​	​	X
Receivables	​	X	​	​	​	X	​	X	​	​
Account payables and accrued expenses	​	​	​	X	​	X	​	​	​	​
Bonds payable	​	​	​	X	​	​	​	X	​	X
Loan payable	​	​	​	​	​	​	​	X	​	​

​

Schedule of maximum credit risk exposure

​

​	​	​	​
Cash and restricted cash	​	$	64,082
Debt securities	​		27,020
Trade and other receivables	​	​	55,645
Amounts recognized in the consolidated statement of financial position	​	​	146,747
Guarantees	​	​	—
Maximum credit risk exposure	​	$	146,747

​

Schedule of profit or loss from continuing operations

​

​	​	​	​	​	​	​	​	​	​
​		2022			2021			2020
Interest income on financial assets not at FVTPL	​	$	3,512	​	$	191	​	$	483
Interest income on financial assets classified at FVTPL	​	​	200	​	​	214	​	​	48
Total interest income	​	$	3,712	​	$	405	​	$	531
Interest expense on financial liabilities not at FVTPL	​	$	1,564	​	$	1,730	​	$	1,856
Interest expense on financial liabilities classified at FVTPL	​	​	—	​	​	18	​	​	25
Total interest expense	​	$	1,564	​	$	1,748	​	$	1,881
Dividend income on financial assets at FVTPL	​	$	268	​	$	244	​	$	—
Dividend income on financial assets classified not at FVTPL	​	​	—	​	​	—	​	​	—
Net (loss) gain on financial assets at FVTPL	​	​	(2,436)	​	​	(722)	​	​	692
Loss on loan payable at FVTPL	​	​	(141)	​	​	(1,616)	​	​	(549)
Reversal of impairment on securities measured at FVTOCI	​	​	—	​	​	—	​	​	3

X

- Definition

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

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The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

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