Lowell Farms Inc. General form of registration statement for all companies including face-amount certificate companies

GENERAL AND ADMINISTRATIVE EXPENSES

6 Months Ended

12 Months Ended

Jun. 30, 2021

Dec. 31, 2020

16. GENERAL AND ADMINISTRATIVE EXPENSES

For the three and six months ended June 30, 2021 and 2020, general and administrative expenses were comprised of:

	Three Months Ended				Six Months Ended
	June 30,		June 30,		June 30,		June 30,
(in thousands)	2021		2020		2021		2020
Salaries and benefits	$	1,561	$	980	$	2,398	$	1,976
Professional fees		777		251		1,259		850
Share-based compensation		336		213		625		1,825
Administrative		1,143		12		2,004		82
Total general and administrative expenses	$	3,817	$	1,456	$	6,286	$	4,733

20. GENERAL AND ADMINISTRATIVE EXPENSES

For the years ended December 31, 2020, 2019 and 2018, general and administrative expenses were comprised of:

(Amounts Expressed in United States Dollars Unless Otherwise Stated)

Years Ended December 31,
(in thousands)	2020		2019		2018
Salaries and benefits	$	5,032	$	12,697	$	3,452
Professional fees		1,650		2,229		640
Licensing and supplies		267		870		556
Share-based compensation		2,200		3,385		270
Administrative		2,613		4,292		3,861
Transaction and other special charges(1)		-		2,341		-
Total general and administrative expenses	$	11,762	$	25,814	$	8,779

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(1) Include charges associated with acquisitions and the Company’s reverse takeover.