Financial Instruments (Tables)
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12 Months Ended |
Dec. 31, 2024 |
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| Financial Instruments |
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| Schedule of carrying amounts that approximate their fair values due to their short-term nature |
| | | | | | | | | | | | | As at December 31: | | 2024 | | 2023 | | | Carrying | | Fair | | Carrying | | Fair | | | Amount | | Value | | Amount | | Value | Financial Assets: | | | | | | | | | | | | | FVTPL: | | | | | | | | | | | | | Equity securities | | $ | — | | $ | — | | $ | 5,764 | | $ | 5,764 | Loan receivable | | | 1,183 | | | 1,183 | | | 1,159 | | | 1,159 | Debt securities | | | 15,806 | | | 15,806 | | | — | | | — | FVTOCI: | | | | | | | | | | | | | Debt securities | | | 7,681 | | | 7,681 | | | 10,160 | | | 10,160 | Amortized cost: | | | | | | | | | | | | | Long-term loan receivable | | | 7,436 | | | 7,436 | | | 8,619 | | | 8,619 | Financial Liabilities: | | | | | | | | | | | | | Financial liabilities measured at amortized cost: | | | | | | | | | | | | | Bonds payable | | $ | 36,545 | | $ | 38,626 | | $ | 36,107 | | $ | 36,163 | FVTPL: | | | | | | | | | | | | | Loan payable | | | — | | | — | | | 7,610 | | | 7,610 |
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| Schedule of statements of financial position classified by level of the fair value hierarchy |
| | | | | | | | | | | | | As at December 31, 2024 | | Level 1 | | Level 2 | | Level 3 | | Total | Financial Assets: | | | | | | | | | | | | | FVTPL: | | | | | | | | | | | | | Equity securities | | $ | — | | $ | — | | $ | — | | $ | — | Loan receivable | | | — | | | — | | | 1,183 | | | 1,183 | Debt securities | | | — | | | 15,806 | | | — | | | 15,806 | FVTOCI: | | | | | | | | | | | | | Debt securities | | | 7,681 | | | — | | | — | | | 7,681 | Total | | $ | 7,681 | | $ | 15,806 | | $ | 1,183 | | $ | 24,670 | | | | | | | | | | | | | | Financial Liabilities: | | | | | | | | | | | | | FVTPL: | | | | | | | | | | | | | Loan payable | | $ | — | | $ | — | | $ | — | | $ | — |
| | | | | | | | | | | | | As at December 31, 2023 | | Level 1 | | Level 2 | | Level 3 | | Total | Financial Assets: | | | | | | | | | | | | | FVTPL: | | | | | | | | | | | | | Equity securities | | $ | 2,798 | | $ | 2,966 | | $ | — | | $ | 5,764 | 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 |
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| 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, 2024 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 | | |
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| Schedule of maximum credit risk exposure |
| | | | Cash and restricted cash | | $ | 19,246 | Debt securities | | | 23,487 | Trade and other receivables | | | 49,011 | Amounts recognized in the consolidated statement of financial position | | | 91,744 | Guarantees | | | — | Maximum credit risk exposure | | $ | 91,744 |
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| Schedule of profit or loss from continuing operations |
| | | | | | | | | | | | 2024 | | 2023 | | 2022 | Interest income on financial assets not at FVTPL | | $ | 3,047 | | $ | 3,499 | | $ | 3,512 | Interest income on financial assets classified at FVTPL | | | 163 | | | 218 | | | 200 | Total interest income | | $ | 3,210 | | $ | 3,717 | | $ | 3,712 | Interest expense on financial liabilities not at FVTPL | | $ | 2,493 | | $ | 1,640 | | $ | 1,564 | Interest expense on financial liabilities classified at FVTPL | | | — | | | — | | | — | Total interest expense | | $ | 2,493 | | $ | 1,640 | | $ | 1,564 | Dividend income on financial assets at FVTPL | | $ | 166 | | $ | 146 | | $ | 268 | Dividend income on financial assets classified not at FVTPL | | | — | | | — | | | — | Net loss on financial assets at FVTPL | | | (568) | | | (2,803) | | | (2,436) | Loss on loan payable at FVTPL | | | 1,197 | | | (360) | | | (141) |
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