9.	Investment in subsidiaries

The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling interests (“NCI”). The amounts disclosed for each subsidiary are based on those included in the consolidated financial statements before inter-company eliminations.


December 31, 2017	Hellas		Deva
	$		$
NCI percentage		5%		19.5%
Current assets		72,454		4,958
Non-current assets		2,143,089		413,989
Current liabilities		(1,113,471)		(234,386)
Non-current liabilities		(291,447)		(43,623)
Net assets		810,625		140,938
Carrying amount of NCI		31,732		46,919
Revenue		51,152		-
Net loss		(62,365)		(42,632)
Total comprehensive loss		(62,365)		(42,632)
Loss allocated to NCI		(3,118)		(8,314)
Dividends paid to NCI		-		-
Cash flows from operating activities		(9,253)		(51,328)
Cash flows from investing activities		(181,116)		(2,007)
Cash flows from financing activities		172,431		53,007
Net decrease in cash and cash equivalents		(17,938)		(328)

December 31, 2016	Hellas		Deva
	$		$
NCI percentage		5%		19.5%
Current assets		80,251		4,613
Non-current assets		1,978,622		412,082
Current liabilities		(950,131)		(189,548)
Non-current liabilities		(298,488)		(43,577)
Net assets		810,254		183,570
Carrying amount of NCI		33,553		55,233
Revenue		40,631		-
Net loss		(67,712)		(5,553)
Total comprehensive loss		(67,712)		(5,553)
Loss allocated to NCI		(3,386)		(1,289)
Dividends paid to NCI		-		-
Cash flows from operating activities		(52,588)		(6,037)
Cash flows from investing activities		(208,031)		(15,952)
Cash flows from financing activities		288,982		22,799
Net increase in cash and cash equivalents		28,363		810

Profit/loss allocated to NCI in the consolidated income statement includes $21 related to non-material subsidiaries (2016 – $1,950, including NCI in discontinued operations).