Alaris Royalty Corp. (AD) 2022年年度报告「TSX」.pdf

1、 1 FISCAL YEAR ENDED DEFISCAL YEAR ENDED DECEMBER 31,202CEMBER 31,2022 2 ANNUALANNUAL REPORTREPORT ANNUAL REPORT 2022 2 Presidents Message.3 About Alaris.4 Board of Trustees.5 Investment Summary.6 Private Company Partner Summaries.7 2022 Financial Highlights.8 2022 Per Unit Highlights.12 Management

2、Discussion&Analysis.13 OVERVIEW.14 RESULTS OF OPERATIONS.15 OUTLOOK.19 PARTNER UPDATES.24 LIQUIDITY AND CAPITAL RESOURCES.29 NET WORKING CAPITAL.30 FINANCIAL INSTRUMENTS.31 INTERNAL CONTROLS OVER FINANCIAL REPORTING.32 SUMMARY OF CONTRACTUAL OBLIGATIONS.32 RELATED PARTY TRANSACTIONS.33 CRITICAL ACCO

3、UNTING ESTIMATES AND POLICIES.33 SUMMARY OF QUARTERLY RESULTS.33 OUTSTANDING UNITS.34 INCOME TAXES.34 RISK FACTORS.35 FORWARD-LOOKING STATEMENTS.50 Consolidated Financial Statements.52 Independent Auditors Report.53 Consolidated statements of financial position.56 Consolidated statements of comprehe

4、nsive income.57 Consolidated statement of changes in equity.58 1.Reporting entity:.61 2.Statement of compliance:.61 3.Significant accounting policies:.62 4.Financial risk management overview.68 5.Investments.72 6.Unitholders capital:.79 7.Loans and borrowings:.80 8.Convertible and senior unsecured d

5、ebentures:.80 9.Unit-based payments:.81 10.Income taxes:.82 11.Fair value of financial instruments:.84 12.Commitments and contingencies:.85 13.Related parties:.85 14.Subsequent events:.86 ANNUAL REPORT 2022 3 Presidents MessagePresidents Message1 1 2022 represented another record year of performance

6、 for Alaris.It also represented a first look at some of the advancements that weve made with our business model and how we are improving performance going forward.With the FNC redemption during the year,Alaris had our first sale of an investment that included common equity a strategy that we started