| December 31, | | 2017 | | 2016 | | ||
| | | $ | | $ | | ||
| Fair value through profit and loss | | | | | | | |
| Investments at fair value (note 7) | | | 13,614,050 | | | 12,307,860 | |
| Loans and receivables | | | | | | | |
| Cash | | | 3,642,328 | | | 4,575,119 | |
| Short-term investment | | | 271,455 | | | 3,352,062 | |
| Receivables | | | 25,713 | | | 169,380 | |
| Due from related parties | | | 38,945 | | | 223,672 | |
| Other Financial Liabilities | | | | | | | |
| Accounts payable | | | 186,635 | | | 211,424 | |