Loans receivable (Tables)

12 Months Ended

Dec. 31, 2020

	December 31, 2020		December 31, 2019
Current (terms of one year or less)		54,978		69,949
Non-Current (terms exceeding one year)		1,135		34,726
		56,113		104,675

Schedule of Age Analysis of Loans Receivable

		As at December 31, 2020
Risk Category	Days past due	Stage 1			Stage 2			Stage 3			Total
Strong	Not past due		47,590			—			—			47,590
Lower risk	1-30 days past due		1,571			—			—			1,571
Medium risk	31-60 days past due		—			720			—			720
Higher risk	61-90 days past due		—			415			—			415
Non-performing	91+ days past due or bankrupt		—			—			5,817			5,817
	Gross loans receivable		49,161			1,135			5,817			56,113
	Allowance for loan losses		(5,425	)		(772	)		(2,689	)		(8,886	)
	Loans receivable, net		43,736			363			3,128			47,227

4.	Loans receivable (Continued from previous page)

		As at December 31, 2019
Risk Category	Days past due	Stage 1			Stage 2			Stage 3			Total
Strong	Not past due		87,910			—			—			87,910
Lower risk	1-30 days past due		3,240			—			—			3,240
Medium risk	31-60 days past due		—			1,650			—			1,650
Higher risk	61-90 days past due		—			1,289			—			1,289
Non-performing	91+ days past due or bankrupt		—			—			10,586			10,586
	Gross loans receivable		91,150			2,939			10,586			104,675
	Allowance for loan losses		(7,477	)		(1,784	)		(6,759	)		(16,020	)
	Loans receivable, net		83,673			1,155			3,827			88,655

Schedule of Allowance for Loan Losses

	As at December 31, 2020
	Stage 1			Stage 2			Stage 3			Total
Balance as at January 1, 2020		7,479			1,783			6,758			16,020
Gross loans originated		1,346			—			—			1,346
Principal payments		(2,448	)		(476	)		(838	)		(3,762	)
Derecognition of allowance associated with Liquid Sale		(1,575	)		(247	)		(309	)		(2,131	)
Re-measurement of allowance before transfers		1,702			128			532			2,362
Re-measurement of amounts transferred between stages		(145	)		636			9,014			9,505
Transfer to (from)
Stage 1 – 12 month ECLs		173			(122	)		(51	)		—
Stage 2 - Lifetime ECLs		(124	)		125			(1	)		—
Stage 3 - Lifetime ECLs		(983	)		(1,055	)		2,038			—
Net amounts written off against allowance								(14,454	)		(14,454	)
Balance as at December 31, 2020		5,425			772			2,689			8,886

4.	Loans receivable (Continued from previous page)

	As at December 31, 2019
	Stage 1			Stage 2			Stage 3			Total
Balance as at January 1, 2019		6,951			2,118			6,340			15,409
Gross loans originated		4,296			—			—			4,296
Principal payments		(2,536	)		(449	)		(912	)		(3,897	)
Re-measurement of allowance before transfers		523			(197	)		(20	)		306
Re-measurement of amounts transferred between stages		(84	)		1,528			17,750			19,194
Transfer to (from)
Stage 1 – 12 month ECLs		96			(76	)		(20	)		—
Stage 2 - Lifetime ECLs		(238	)		240			(2	)		—
Stage 3 - Lifetime ECLs		(1,529	)		(1,381	)		2,910			—
Net amounts written off against allowance		—			—			(19,288	)		(19,288	)
Balance as at December 31, 2019		7,479			1,783			6,758			16,020

The overall changes in the allowance for loan losses are summarized below:

Allowance for loan losses	Year ended December 31, 2020			Year ended December 31, 2019
Balance, beginning of period		16,020			15,409
Derecognition of allowance associated with loan sale		(2,131	)		—
Provision for loan losses		9,451			19,899
Charge offs		(14,454	)		(19,288	)
Balance, end of period		8,886			16,020

Schedule of Primary Forward Looking Indicators Used in Determination of Probability Weighted Allowance

The following table shows the primary FLIs used in the determination of the probability weighted allowance in each of the scenarios relative to the base case.

	Optimistic forecast			Neutral forecast			Pessimistic forecast
Increase in delinquent loans going into collections		5	%		7	%		13	%
Decrease in collection efficiency		5	%		10	%		15	%