Amortized cost | Fair value through earnings | Derivatives used for hedging (fair value through OCI) | ||||||
$ | $ | $ | ||||||
December 31, 2017 | ||||||||
Financial assets | ||||||||
Cash | 9,093 | — | — | |||||
Trade receivables | 106,634 | — | — | |||||
Supplier rebates and other receivables | 2,442 | — | — | |||||
Interest rate swap agreements | — | — | 2,139 | |||||
Total | 118,169 | — | 2,139 | |||||
Financial liabilities | ||||||||
Accounts payable and accrued liabilities (1) | 85,982 | — | — | |||||
Borrowings (2) | 270,646 | — | — | |||||
Call option redemption liability | 12,725 | — | — | |||||
Total | 369,353 | — | — | |||||
December 31, 2016 | ||||||||
Financial assets | ||||||||
Cash | 20,956 | — | — | |||||
Trade receivables | 90,122 | — | — | |||||
Supplier rebates and other receivables | 2,154 | — | — | |||||
Total | 113,232 | — | — | |||||
Financial liabilities | ||||||||
Accounts payable and accrued liabilities (1) | 78,038 | — | — | |||||
Borrowings (2) | 165,560 | — | — | |||||
Non-controlling interest put options | — | 10,020 | — | |||||
Interest rate swap agreements | — | — | 219 | |||||
Total | 243,598 | 10,020 | 219 | |||||
(1) | Excludes employee benefits |
(2) | Excludes finance lease liabilities |