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Fair value of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2020
Fair Value Of Financial Instruments Tables Abstract |
Schedule of fair value disclosure of lease liabilities |
|  |  |  |  |  | Carrying amount |  |  | Fair value |
December 31, 2020 |  | Note |  |  | Mandatorily at FVTPL |  |  | Financial asset at amortized cost |  |  | Other financial liabilities |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment portfolio: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equities |  |  | 8 |  |  |  | 18,445 |  |  |  | — |  |  |  | — |  |  |  | 18,445 |  |  |  | — |  |  |  | 154 |  |  |  | 18,291 |  |  |  | 18,445 |
|  |  |  |  |  |  | 18,445 |  |  |  | — |  |  |  | — |  |  |  | 18,445 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets not measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalent |  |  |  |  |  |  | — |  |  |  | 12,119 |  |  |  | — |  |  |  | 12,119 |  |  |  | 12,119 |  |  |  | — |  |  |  | — |  |  |  | 12,119 |
Loans receivable – current |  |  | 5 |  |  |  | — |  |  |  | 54,978 |  |  |  | — |  |  |  | 54,978 |  |  |  | — |  |  |  | 54,978 |  |  |  | — |  |  |  | 54,978 |
Loans receivable – non-current |  |  | 5 |  |  |  | — |  |  |  | 1,135 |  |  |  | — |  |  |  | 1,135 |  |  |  | — |  |  |  | — |  |  |  | 1,064 |  |  |  | 1,064 |
|  |  |  |  |  |  | — |  |  |  | 68,232 |  |  |  | — |  |  |  | 68,232 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities not measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accruals |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 7,843 |  |  |  | 7,843 |  |  |  | — |  |  |  | 7,843 |  |  |  | — |  |  |  | 7,843 |
Credit facilities |  |  | 13 |  |  |  | — |  |  |  | — |  |  |  | 37,644 |  |  |  | 37,644 |  |  |  | — |  |  |  | 37,644 |  |  |  | — |  |  |  | 37,644 |
Debentures |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | 40,658 |  |  |  | 40,658 |  |  |  | — |  |  |  | 40,658 |  |  |  | — |  |  |  | 40,658 |
Convertible debentures |  |  | 15 |  |  |  | — |  |  |  | — |  |  |  | 8,751 |  |  |  | 8,751 |  |  |  | — |  |  |  | 8,751 |  |  |  | — |  |  |  | 8,751 |
|  |  |  |  |  |  | — |  |  |  | — |  |  |  | 94,896 |  |  |  | 94,896 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
23. | Fair value of financial instruments (Continued from previous page)
|  |  |  |  |  | Carrying amount |  |  | Fair value |
December 31, 2019 |  | Note |  |  | FVTPL |  |  | Financial asset at amortized cost |  |  | Other financial liabilities |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment portfolio: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equities |  |  | 8 |  |  |  | 20,590 |  |  |  | — |  |  |  | — |  |  |  | 20,590 |  |  |  | — |  |  |  | 99 |  |  |  | 20,491 |  |  |  | 20,590 |
Partnership interest and other |  |  | 8 |  |  |  | 200 |  |  |  | — |  |  |  | — |  |  |  | 200 |  |  |  | — |  |  |  | — |  |  |  | 200 |  |  |  | 200 |
|  |  |  |  |  |  | 20,790 |  |  |  | — |  |  |  | — |  |  |  | 20,790 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets not measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalent |  |  |  |  |  |  | — |  |  |  | 10,417 |  |  |  | — |  |  |  | 10,417 |  |  |  | 10,417 |  |  |  | — |  |  |  | — |  |  |  | 10,417 |
Loans receivable – current |  |  | 5 |  |  |  | — |  |  |  | 69,949 |  |  |  | — |  |  |  | 69,949 |  |  |  | — |  |  |  | 69,647 |  |  |  | — |  |  |  | 69,647 |
Loans receivable – non-current |  |  | 5 |  |  |  | — |  |  |  | 34,726 |  |  |  | — |  |  |  | 34,726 |  |  |  | — |  |  |  | — |  |  |  | 34,396 |  |  |  | 34,396 |
|  |  |  |  |  |  | — |  |  |  | 115,092 |  |  |  | — |  |  |  | 115,092 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities not measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accruals |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 11,254 |  |  |  | 11,254 |  |  |  | — |  |  |  | 11,254 |  |  |  | — |  |  |  | 11,254 |
Credit facilities |  |  | 13 |  |  |  | — |  |  |  | — |  |  |  | 76,472 |  |  |  | 76,472 |  |  |  | — |  |  |  | 76,472 |  |  |  | — |  |  |  | 76,472 |
Debentures |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | 44,039 |  |  |  | 44,039 |  |  |  | — |  |  |  | 44,867 |  |  |  | — |  |  |  | 44,867 |
Convertible debentures |  |  | 15 |  |  |  | — |  |  |  | — |  |  |  | 12,373 |  |  |  | 12,373 |  |  |  | — |  |  |  | 12,373 |  |  |  | — |  |  |  | 12,373 |
|  |  |  |  |  |  | — |  |  |  | — |  |  |  | 144,138 |  |  |  | 144,138 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Schedule of fair value measurements of investment portfolio | The following table presents the changes in fair value measurements of the Company’s investment portfolio recognized at fair value at December 31, 2020 and 2019 and classified as Level 3:
|  | December 31, 2020 |  |  | December 31, 2019 |
Opening balance of Level 3 investments |  |  | 20,691 |  |  |  | — |
Acquired in business combination with Difference |  |  | — |  |  |  | 22,648 |
Addition |  |  | 150 |  |  |  | — |
Disposal |  |  | — |  |  |  | (2,100 | )
Repayment of debenture |  |  | — |  |  |  | (14 | )
Unrealized exchange loss |  |  | (247 | ) |  |  | (118 | )
Unrealized (loss) gain on investment portfolio |  |  | (2,303 | ) |  | 275 |
Balance of level 3 investments, end of year |  |  | 18,291 |  |  |  | 20,691 |
For the fair value of equity securities, reasonably possible changes at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects.
|  |  |  | Profit or loss |
|  |  |  | Increase |  |  | Decrease |
Investment portfolio: |  |  |  |  |  |  |  |  |  |
31 December 2020 |  |  |  | 937 |  |  |  | (937 | )
|  | Adjusted market multiple (5% movement) |  |  |  |  |  |  |  |
31 December 2019 |  |  |  |  | 1,000 |  |  |  | (1,000 | )

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