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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Financial Instruments

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at December 31:

​

2023

​

2022

​

​

Carrying

​

Fair

​

Carrying

​

Fair

​

Amount

Value

Amount

Value

Financial Assets:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Equity securities

​

$

5,764

​

​

5,764

​

$

4,033

​

$

4,033

Debt securities

​

​

—

​

​

—

​

​

774

​

​

774

Investment funds

​

​

—

​

​

—

​

​

1,675

​

​

1,675

Long-term loan receivable

​

​

1,159

​

​

1,159

​

​

1,146

​

​

1,146

FVTOCI:

​

​

​

​

​

​

​

​

​

​

​

​

Debt securities

​

​

10,160

​

​

10,160

​

​

26,246

​

​

26,246

Amortized cost:

​

​

​

​

​

​

​

​

​

​

​

​

Long-term loan receivable

​

​

8,619

​

​

8,619

​

​

7,168

​

​

7,168

Financial Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

Financial liabilities measured at amortized cost:

​

​

​

​

​

​

​

​

​

​

​

​

Bonds payable

​

$

36,107

​

$

36,163

​

$

35,538

​

$

35,422

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Loan payable

​

​

7,610

​

​

7,610

​

​

7,424

​

​

7,424

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As at December 31, 2023

Level 1

Level 2

Level 3

Total

Financial Assets:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Equity securities

​

$

2,798

​

$

2,966

​

$

—

​

$

5,764

Long-term loan receivable

​

​

—

​

​

—

​

​

1,159

​

​

1,159

FVTOCI:

​

​

​

​

​

​

​

​

​

​

​

​

Debt securities

​

​

10,160

​

​

—

​

​

—

​

​

10,160

Total

​

$

12,958

​

$

2,966

​

$

1,159

​

$

17,083

​

​

​

​

​

​

​

​

​

​

​

​

​

Financial Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

FVTPL:

​

​

​

​

​

​

​

​

​

​

​

​

Loan payable

​

$

—

​

$

—

​

$

7,610

​

$

7,610

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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

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, 2023 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
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	​	$	78,649
Debt securities	​		10,160
Trade and other receivables	​	​	78,309
Amounts recognized in the consolidated statement of financial position	​	​	167,118
Guarantees	​	​	—
Maximum credit risk exposure	​	$	167,118

Schedule of profit or loss from continuing operations

​

​	​	​	​	​	​	​	​	​	​
​		2023			2022			2021
Interest income on financial assets not at FVTPL	​	$	3,499	​	$	3,512	​	$	191
Interest income on financial assets classified at FVTPL	​	​	218	​	​	200	​	​	214
Total interest income	​	$	3,717	​	$	3,712	​	$	405
Interest expense on financial liabilities not at FVTPL	​	$	1,640	​	$	1,564	​	$	1,730
Interest expense on financial liabilities classified at FVTPL	​	​	—	​	​	—	​	​	18
Total interest expense	​	$	1,640	​	$	1,564	​	$	1,748
Dividend income on financial assets at FVTPL	​	$	146	​	$	268	​	$	244
Dividend income on financial assets classified not at FVTPL	​	​	—	​	​	—	​	​	—
Net loss on financial assets at FVTPL	​	​	(2,803)	​	​	(2,436)	​	​	(722)
Loss on loan payable at FVTPL	​	​	(360)	​	​	(141)	​	​	(1,616)
Reversal of impairment on securities measured at FVTOCI	​	​	—	​	​	—	​	​	—

​

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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-Number 7
-IssueDate 2023-01-01
-Paragraph 35M
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- Definition

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

+ References

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-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 31
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The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

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- Definition

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]]

+ References

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-Name IFRS
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Represents the tabular disclosure for income, expense, gains or losses of financial instruments.

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