Fair value of financial instruments (Tables)

12 Months Ended

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	)